Training For LGU PFM Practitioners: Budget Operations Manual For Local Government Units (Bom For Lgus), 2016 EDITION

Support to the Local Government Units for More Effective and Accountable
Public Financial Management (LGU PFM 2 Project)
Training for LGU PFM Practitioners
BUDGET OPERATIONS MANUAL

FOR LOCAL GOVERNMENT UNITS (BOM FOR LGUs),
2016 EDITION
Feb. 22-24, 2017
Bos Coffee Building, Ormoc City
Republic of the Philippines

DEPARTMENT OF BUDGET AND MANAGEMENT
BUDGETING FRAMEWORK FOR
LOCAL GOVERNMENT UNITS
Dir. Imelda Cabalona-Laceras, CESO III
DBM Regional Office 8, RIAT Lead Agency

BOM 2008 EDITION VS. BOM 2016 EDITION
BOM 2008 EDITION BOM 2016 EDITION
PART I. ADVOCACIES ON PART I. BUDGETING

PARTICIPATIVE FRAMEWORK FOR
BUDGETING AND LOCAL GOVERNMENT
PLAN-BUDGET UNITS
LINKAGE
1.0 Participatory
1.0 Participative Budgeting
Budgeting in Local
2.0 Policy-Based
Governance
Budgeting
2.0 Plan-Budget Linkage
3.0 Performance Informed
Budgeting

CHANGES IN THE BOM FOR LGUs, 2016 EDITION
CHAPTER 1. PARTICIPATORY BUDGETING
Definition made consistent with the Handbook on the
Participation of Civil Society Organizations in the Local
Budget Process
o Participatory budgeting is an approach wherein citizens, through
CSOs, are allowed to take part in the process of allocating public
resources. It offers citizens the opportunity to contribute in the
formulation of options and in making choices that will affect how
their government acts. Since participatory budgeting helps promote
transparency, it has the potential of reducing government
inefficiencies and corruption.


1.1 Legal Bases of Participatory Budgeting
The State shall encourage non-

governmental, community-based, or
sectoral organization that promote the
welfare of the nation.
(Section 23 of 1987 Philippine Constitution)


The participation of the private sector in

local governance, particularly in the
delivery of basic services, shall be
encouraged to ensure the viability of
local autonomy as an alternative
strategy for sustainable development
(Section 3 [1], R.A. 7160)


Local government units shall promote

the establishment and operation of
peoples and non-governmental
organization to become active partners
in the pursuit of local autonomy.
(Section 34, R.A. 7160)

Evolution of Peoples Participation
in the Local Budget Process
THEN NOW
Historically , the local budget is Participatory Budgeting
prepared with minimal participation
from the people Genuine participation of people in
the planning and budgeting
Consultation is at the discretion of processes to promote and establish
the LCE transparency and accountability in
all fiscal transactions
The budget starts as a bureaucratic
exercise and ends up as a political Expand participation & involvement
document of people in LDCs and LFCs
As a result, the budget is more Purpose is to draw concerned

responsive to the LCEs perception of citizens together to participate in
local priorities than what the people decision-making
actually need
As a result, the local government
budget reflects the aims and
aspirations of its citizens
Handbook on THE
PARTICIPATION
OF CIVIL SOCIETY
ORGANIZATIONS
IN THE LOCAL
BUDGET PROCESS

1.2 Guidelines on Participatory Budgeting (retained 2008 edition)

1.3 Benefits of Participatory Budgeting

BENEFITS OF PARTICIPATORY
BUDGETING
Service gaps due to fund or
1. Helps the LGU resource constraints may be
maximize the use of addressed by the private
sector or civil society
resources groups.
BUDGETING
Delays in project
2. Reduces delay implementation are most often
in the caused by conflicts arising from
concerned groups who were
implementation not involved in the formulation
of the project.
of urgent projects
BUDGETING
3. Develops trust in Bringing the government

closer to the people
government enhances partnership in
all government
undertakings.
BUDGETING
People who have ownership
4. Ensures of the plan are committed to
continuity and its effective implementation
until completion even when
sustainability of there is a change in
plans and budgets leadership.
BUDGETING
The vigilance of
5. Ensures stakeholders in monitoring
the integration the status of approved PAPs
from the authorization,
and review, execution and
accountability phases of the
implementation budget will ensure the
successful delivery of goods
of the approved and services to target
AIP clients.
BUDGETING
6. Making civil aggregation of
society peoples
participation an demands
integral part of formulation of
local governance specific agenda
based on
deliberate
processes of
research,
monitoring and/or
consultations are
made
BUDGETING
7. Making local citizens
governments more constructively engage
responsive to the government
through claim-making
peoples demands and accountability
activities
governments to be
more responsive
whenever
communication of
public needs is made
Current State of CSO
Participation
Citizens Participation (Critical Dimension No. 7)
obtained an average mean score of 2.79 out of 4*.
The 2.79 score indicates that the CSO accreditation

process in LGUs is strong but the degree of CSO
participation in the budget process is still low.
This baseline information was taken from the results

of the PFM assessments completed by the 550 focus
LGUs under the FY 2013 Bottom-up Budgeting (BuB).
Other Issues raised during the Consultation Workshops
LGU PFM Reform Roadmap CSO Consultations

Consultations
Perception that there is low CSOs lack of technical

level of support for knowledge on the local
accredited CSOs; and budget process; and
Low quality of CSO CSOs are only invited for

participation in the budget the voting/quorum
process requirement mandated by
law
Desired State of CSO
Participation
Quality participation of CSOs in the
planning and budgeting process
1. Coordinated and responsive efforts of Oversight Agencies (OAs)
on CSO accreditation/participation;
2. Accredited and functioning CSOs in all LGUs;
3. Empowerment of CSOs through capacity development support;
and
4. Genuine participation of CSOs in the planning and budgeting
processes.
To ensure genuine participation and
achieve the desired state of CSO
participation in the budget process
..
It is important for civil society
organizations to be conversant with the
different phases of the budget.
CSOs can identify with roles stated in the

Handbook and identify possible entry
points for their advocacies.

1.4 Emerging Roles of CSOs in the Budget Process:
1. Pre-Budget preparation stage
2. Budget Preparation Stage
3. Budget Authorization Stage
4. Budget Review Stage
5. Budget Execution Stage
6. Budget Accountability Stage

PLANNING and BUDGETING CYCLE
DEVELOPMENT
PLANNING
LOCAL ( 6-15 years ) LOCAL
CHIEF INVESTMENT DEVELOPMENT
BUDGET
EXECUTIVE PROGRAMMING COUNCIL,
ACCOUNTABILITY
LOCAL ( 3 years ) LOCAL
FINANCE CURRENT SANGGUNIAN,
COMMITTEE BUDGET YEAR CIVIL SOCIETY
LOCAL YEAR (Jan.-June) ORGANIZATIONS
AIP & PRIVATE
SANGGUNI (Jan.-Dec.)
BUDGET - MFOs, PIs SECTOR
AN, CSOs
EXECUTION - TARGETS
( 1 year )
CURRENT
YEAR
(July-
Dec.)
BUDGET BUDGET
REVIEW PREPARATION
BUDGET
AUTHORIZATION
LOCAL CHIEF EXECUTIVE (LOCAL FINANCE COMMITTEE)

LOCAL SANGGUNIAN REVIEWING AUTHORITY, CSOs
Activities in Each Stage of the Budget
Process
Budget
Budget Budget Budget Budget Accountability
Preparatio Authorization Review Executio
n n
Release the
Issue Budget Call
Deliberate The Reviewing allotments
Conduct Budget
on the body reviews Monitor outputs
Forum Post the Statement
Budget the of Receipts & and results of PAPs
Prepare & Submit
Appropriation Expenditures in the Summarizes
Budget Proposals Authorize Ordinance LGU website Financial
Conduct Budget the Budget enacting an Performance
Hearings & Prepare Cash
Approve the Information for
Evaluate Budget Annual/Supple Program & Financial
Reporting to LCE
Proposals Appropriatio & Physical
mental and Sanggunian as
Prepare Local n Ordinance Performance
Expenditure
Budget and Targets well as to
Program (LEP) Post the Issue the Oversight agencies
Obligate & Disburse like DBM and COA.
Prepare Budget Appropriatio Review Action Funds for PAPs Summarizes
Message
n Ordinance to the Adjust Cash Physical
Submit Executive Sanggunian Program Performance
Budget to the
thru the LCE. Information viz a
Sanggunian Provide viz targets set
Corrective
Actions for
Negative
Deviations
Emerging Roles during Pre - Budget
Preparation Stage
Activity LGU Roles CSO Roles
1. Prepare the Prepare AIP anchored on CDP and Confirm consistency of AIP
Annual LDIP approved by the Sanggunian with the approved LDIP
Investment which should in turn , be
Program (AIP) Invite accredited CSOs in the AIP consistent with the
preparation approved CDP. Otherwise
raise inconsistencies that
are noted.
Attend the LDC Meeting as

the representative of the
sector/particular group
2. Approval of Invite accredited CSOs in the Attend the Sanggunian
AIP by the deliberations on the AIP. Session as the
Sanggunian representative of the
Provide a copy of the Sanggunian sector/particular group
Resolution approving the AIP to
accredited CSOs. Relay to sector/particular
group represented contents
Post copy of approved AIP in or highlights of approved
accordance with the Full AIP
Emerging Roles in the Budget Preparation
Stage
1. Issue the Budget Provide a copy of the Budget Call Check that priorities are
Call to the accredited CSOs. highlighted in the Budget Call.
Include in the budget Call a

requirement for the Department
Heads to consult with accredited
CSOs
2. Conduct the Invite accredited CSOs to the Participate in the Budget Forum to
Budget Forum Budget Forum. gain an overall appreciation of the
thrusts and priorities of the LGU
Budget Forum may provide for the budget year as contained
information on why recommended in the Budget Call.
priorities of accredited CSOs were
not included in the identified PAPs
3. Prepare and submit LCE to ensure that the The accredited CSOs sectoral
Budget Proposals Department Heads consulted with representative may partner with
accredited CSOs. the Dept Heads concerned in
determining target beneficiaries &
The Budget Call may already funding requirements for a
prescribe such requirement. particular sector
CSOs may also propose projects

for consideration of Dept Heads
Emerging Roles in the Budget Preparation
Stage
4. Conduct Budget Invite accredited CSOs to the budget Participate in the budget hearings to
Hearings hearings in relation to sectoral provide inputs on sectoral concerns.
concerns.
5. Evaluate Budget May replicate the best practices of May replicate the best practices of
Proposals other LGUs in engaging CSOs in LFC. other CSOs in engaging LFC.
6. Submit Executive Invite accredited CSOs to the Attend the SOPA/SOCA/SOMA.

Budget to the SOPA/SOCA/SOMA.
Sanggunian
Emerging Roles in the Budget Authorization
Stage

1. Deliberate on Sanggunian to post notice Observing the Internal
the budget of budget deliberation Rules of Procedure (IRP) of
schedule in 3 conspicuous the Sanggunian, the
places at least 7 days accredited CSOs may:
before the conduct of said Provide inputs on
activity. sectoral concerns;
Raise questions on
Invite accredited CSOs to changes in the
attend and provide inputs Executive Budget not
during the budget found in the
deliberation sessions, approved AIP.
including committee
hearings.
2. Authorize the Sanggunian may allow Accredited CSOs to

Annual Budget accredited CSOs to observe the voting
observe the voting for the conducted by the
enactment of the AO. Sanggunian.
Emerging Roles in the Budget
Authorization Stage

3. Approve the LCE to consider formal Accredited CSOs to inform
Appropriation comments and observations the LCE in writing of their
Ordinance of accredited CSOs, if any, observation in the
subject to 15 and 10 days deliberation and enactment of
reglementary period for AO, subject to the applicable
approval, for provinces and reglementary period.
cities, or municipalities,
respectively, per Section 54
(b), RA 7160.
4. Post the Comply with the posting Monitor the posting of the
Appropriation requirement under Section 59 approved AO, and assist in
Ordinance (a & b), RA 7160. making this known to the
public.
Comply with the Full
Disclosure Policy pursuant to
existing DILG issuances
Emerging Roles in the Budget Review
Stage

1. Issue the Review If the arrangement is Check the LGU
Action allowed in the terms of compliance with the
engagement between the review findings
LGU and CSO, the LGU
may furnish copy of the
review letter to the
accredited CSOs.
Emerging Roles in the Budget Execution
Stage
1. Release the Post information on Monitor the LGU
allotments allotment releases in 3 compliance on the release
conspicuous places in the of allotments.
LGU within 20 days from
the release of the Inform beneficiaries and
allotment. communities concerned of
the release of allotments
thru tri-media or conduct
meetings with the
beneficiaries and
communities concerned.
2. Post the Post information on receipts
statement of & expenditures in 3
receipts and conspicuous places in the
expenditures in the LGU within 10 days after
LGU website the end of the month
pursuant to Sec 513 of RA
7160; & within 20 days
after the approval by the
LCE of the Annual Report of
Stage
3. Cash Program & Post information on the following: Monitor the LGU compliance on
Financial & a. Cash Program the preparation of cash program
Physical b. Financial & Physical & financial & physical
Performance Performance Targets in 3 performance targets.
Targets conspicuous places in the LGU
within 20 days after the end of Inform beneficiaries &
each quarter. communities concerned of the
information thru tri-media or
conduct meetings with the
beneficiaries & communities
concerned.
4. Obligate and Attend as observer in the
disburse funds for procurement process & carry
implementation of Invite accredited CSOs, if qualified out responsibilities under Sec
PAPs as observers, in the procurement 13.4 of the IRR of RA 9184.
procurement process at least 3 calendar days
process before each procurement activities May use as reference the GPPB-
* Procurement in compliance with RA 9184. issued Procurement Observers
Process Guide (POG).
Invite accredited CSOs to spot or Participate in the spot check or

* PAP check or track implementation of tracking of implementation of
ongoing projects. ongoing projects & prepare
Implementation Project Monitoring Report for
Stage
5. Adjust Cash Post information on Monitor the LGU compliance
Program for adjusted Cash Program in 3 on the preparation of
shortages and conspicuous places in the adjusted cash program and
overages LGU within 20 days after financial and physical
the end of each quarter. performance targets.
6. Provide Render reports on actions Monitor appropriate

corrective taken to address negative interventions and measures
actions for deviations. taken by the LGU on
negative negative deviations.
deviations Provide copies of catch-up
plans to parties concerned Assist the LGU in
implementing appropriate
Partner with accredited interventions on negative
CSOs in addressing service deviations , which may
gaps & acknowledge include providing possible
contribution of CSOs support for service and/or
resource gaps in the
delivery of services
Emerging Roles in the Budget
Accountability Stage
1. Monitor outputs Invite accredited CSOs to participate in Actively participate in the local project
and results of PAPs the local project monitoring activities monitoring activities.
Post financial information in 3 Enhance CSOs own technical capability

conspicuous places in the LGU within 20 in project monitoring.
days after the end of each quarter.
Monitor PAP implementation & to check
Invite accredited CSOs in the mid-year & on the ff:
year-end assessment of the overall Standards of service
performance of the LGU. Quality of work
Timeliness of implementation
Invite accredited CSOs in the impact Pricing of goods, contracts & services
assessment of the programs & projects, PPA fund release/utilization
& the overall performance of the LGU Proper delivery to target
beneficiaries
Make use of available & existing
monitoring tools such as the Citizens Provide recommendations based on
Satisfactions Report Card (from CODE- monitoring results
NGO) & the LGU Fiscal Sustainability
Scorecard (from BLGF) Organize citizens for a with the LGU to
provide feedback to the community
Actively participate in the impact

assessment of programs & projects & of
the overall performance of the LGU
Support to the Local Government Units for More
Effective and Accountable
Public Finance Management (LGU PFM 2)
Appreciating Emerging Tools and Templates to Strengthen CSO Participation in the

Local Budget Process
Tools to be discussed
Checklist of
LGU
Compliance in Project
Budget Monitoring
process Report Template
Emerging Roles of the CSOs
Stakeholder/Interested Party/Resource Persons/Sector Experts
1. Giving inputs on sector concerns
2. Attendance in budget forums
Facilitators/Coordinator
3. Activating point persons within the organization for different stages
in the budget process
4. Conducting meetings with LGU focal points on the experiences on
CSO participation in the budget process (facilitating/hindering
factors, lessons learnt, etc.)
Monitors/Evaluators
5. Following up on progress of plans vis--vis budget expended
6. Compiling data, and writing reports
7. Flagging critical areas of attention based on data
Advocates
8. Shall assist implementers in advocating the benefits of the
Program/Project/Activity (PPA) to prospective beneficiaries.
Institutionalizing Partnership
LGUs CSOs
Budget Process
CHAPTER 2. POLICY-BASED BUDGETING: DEFINITION &

INDICATORS
1. Policy-based budgeting means that the budget is prepared with
due regard to local government policy, which, in turn, should be
harmonized with the development plans and reflected in the
investment programs.
2. A major indicator therefore of policy-based budgeting is when
an LGU is able to fund in its general fund budget(s) the PPAs
that were prioritized in the investment programs, which, in turn,
were based on the approved long-term development plan.

CHAPTER 2. POLICY-BASED BUDGETING: DEFINITION &

INDICATORS
3. Another indicator of policy-based budgeting is orderliness in the

planning and budget processes, as demonstrated by compliance
with the Synchronized Planning and Budgeting Calendar for
LGUs.

2.1 Legal Bases Plan-Budget Linkage
This is pursuant to
Section 305 (i) of RA
AIP as basis 7160 which provides
of budget that Local budgets
preparation shall operationalize
approved local
development
plans.
CHANGES IN THE BOM FOR LGUs,
2016 EDITION
CHAPTER 2. POLICY-BASED BUDGETING

2.2 Harmonizing plans and policies
Identify and define the plans and investment programs which should
be prepared by the LGUs
Clarify the relationship of ELA with these plans and investment
programs
ELA is not intended to replace or duplicate existing planning
systems
ELA reflects the priorities and policies of the current
administration but should be based on the CDP and considered
in crafting the LDIP

2.3 Linking the Budget to Harmonized Plans and Policies
o Pursuant to Article 410, IRR of RA No. 7160:

AIP should be prepared and approved before the start of the
local budget preparation phase; and
Local budgets shall fund PPAs in the AIP.
o The AIP provides the link between the plan and the budget

To ensure that budgets are linked to the plan:
o The investment programs should contain priority PPAs that

will directly contribute to the achievement of the goals and
objectives of the LGU, as embodied in the development
plans; and
o The local budgets should fund the PPAs included in the
investment programs, particularly in the AIP.

2.4 Synchronized Planning-Budgeting Process

o Cycle begins in July of an election year reconstitution of
local planning teams, updating of planning databases,
reconstitution of local special bodies
o As Provinces formulate their PDPFPs, the component
cities and municipalities come up with a Structured List of
PPAs which will attain their objective as reflected in their
CDPs


o Medium Term Revenue Forecasts and Medium Term
Forecasts of Current Operating Expenses and
Capital Outlays for administrative/support services
are generated by the Local Treasurer and Local Finance
Committee, respectively.
o BLGF and DBM provides technical assistance in coming
up with the said forecasts.


o Medium Term Forecasts of Current Operating Expenses and Capital
Outlays for administrative/support services:
Personal Services
Based on the latest approved Plantilla of Personnel;
Proposed creation and filling-up of positions shall be included as
separate items; and
Requirements for retirement benefits / terminal leave benefits, salary
increases shall be included.

o Medium Term Forecasts of Current Operating Expenses and Capital
Outlays for administrative/support services:
Maintenance and Other Operating Expenses (MOOE)
Items which are based on contracts / fixed rates shall not be indexed
with inflation;
Consider budgetary implications of price changes (inflation);
Include maintenance requirements of existing as well as newly-
completed facilities and newly-acquired assets (e.g. vehicles); and
Consider demand-driven changes, e.g. population, cost of maintaining
an ideal level of service.

o Medium Term Forecasts of Current Operating Expenses
and Capital Outlays for administrative/support services:
Capital Outlays
Include office equipment and furniture and fixtures that
have to be procured over the medium-term.

o The forecasts serve as inputs in finalizing the LDIP, which is a
prioritized list of PPAs culled out from the structured list of PPAs
o The structured list of PPA is subjected to further screening using
tests prescribed in the Illustrative CDP guide of the DILG
o The prioritized list is cross matched with available resources to
come up with the LDIP
o AIP is culled out from the LDIP

The AIP Summary Form
o AIP Reference Code sector, sub-sector, LGU level, Office
type, Office, Program, Project/Activity, Activity
o PPA Description

o Expected Outputs

o Funding Source
General Fund (GF) Proper
GF Special Account (SA) 20% Development Fund (DF)
GF Local Disaster Risk Reduction Management Fund (LDRRMF)
Transfers from NGAs (Other than those accruing to the GF)
Transfers from GOCCs (Other than those accruing to the GF)
Transfers from Other LGUs
Income of Local Economic Enterprises (for its own operations)
Others

2.5 Procurement Planning and Budgeting Linkage
o Section 7 of RA No. 9184 explicitly provides that all procurement
should be within the approved budget of the Procuring Entity and
should be meticulously and judiciously planned by the Procuring Entity
concerned.
o PPMP may be prepared as soon as the AIP is approved

CHAPTER 3. PERFORMANCE INFORMED BUDGETING (PIB)
PIB enables the more meaningful presentation of the budget,

whereby each government peso is aligned with performance
indicators and tangible targets of the LGU
Allows an ordinary man on the street to understand what their
government is doing for them.where the money goes.

PERFORMANCE INFORMED BUDGET
(PIB)
MAY KWENTO SA
BAWAT KWENTA
PERFORMANCE INFORMED BUDGETING (PIB)
DEFINED:
As a budgeting approach that uses
performance information to assist in
deciding where the funds will be best
utilized
Performance Information
Both financial and non-financial
information that provide context for the
programs, activities and projects
pursued by agencies
Performance Information
typically include:
The purpose for the funds required

The outputs that would be produced or
the services that would be rendered
The outcomes that would be achieved
by the outputs and/or services
The cost of the programs and activities
proposed to achieve the objectives
Distinction of PIB vs Traditional

Line Item Budgeting
Focuses more on Outputs and

Outcomes;
Places less emphasis on the inputs;
Links funding to results; and
Provides a framework for more
informed resource allocation and
management
Reflects non-financial
performance
information alongside budgetary
allocations
Program, activity, and project
clearly linked to major final
outputs that agencies deliver to
support broader outcomes
Focus on measurable results

THANK YOU
Dir. Imelda C. Laceras, CESO IIII

Regional Director RO VIII, RIAT Head
Department of Budget and Management


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Support to the Local Government Units for More Effective and Accountable

Public Financial Management (LGU PFM 2 Project)

Training for LGU PFM Practitioners

BUDGET OPERATIONS MANUAL

Republic of the Philippines

Republic of the Philippines

PART I. ADVOCACIES ON PART I. BUDGETING

Republic of the Philippines

Republic of the Philippines

CHAPTER 1. PARTICIPATORY BUDGETING

The State shall encourage non-

Republic of the Philippines

CHAPTER 1. PARTICIPATORY BUDGETING

The participation of the private sector in

Republic of the Philippines

CHAPTER 1. PARTICIPATORY BUDGETING

Local government units shall promote

Republic of the Philippines

As a result, the budget is more Purpose is to draw concerned

CHAPTER 1. PARTICIPATORY BUDGETING

Republic of the Philippines

1.3 Benefits of Participatory Budgeting

3. Develops trust in Bringing the government

The 2.79 score indicates that the CSO accreditation

This baseline information was taken from the results

LGU PFM Reform Roadmap CSO Consultations

Perception that there is low CSOs lack of technical

Low quality of CSO CSOs are only invited for

CSOs can identify with roles stated in the

CHAPTER 1. PARTICIPATORY BUDGETING

Republic of the Philippines

LOCAL CHIEF EXECUTIVE (LOCAL FINANCE COMMITTEE)

Attend the LDC Meeting as

Include in the budget Call a

CSOs may also propose projects

6. Submit Executive Invite accredited CSOs to the Attend the SOPA/SOCA/SOMA.

Activity LGU Roles CSO Roles

2. Authorize the Sanggunian may allow Accredited CSOs to

Activity LGU Roles CSO Roles

Activity LGU Roles CSO Roles

Invite accredited CSOs to spot or Participate in the spot check or

6. Provide Render reports on actions Monitor appropriate

Post financial information in 3 Enhance CSOs own technical capability

Actively participate in the impact

Appreciating Emerging Tools and Templates to Strengthen CSO Participation in the

CHAPTER 2. POLICY-BASED BUDGETING: DEFINITION &

Republic of the Philippines

CHAPTER 2. POLICY-BASED BUDGETING: DEFINITION &

3. Another indicator of policy-based budgeting is orderliness in the

Republic of the Philippines

2.1 Legal Bases Plan-Budget Linkage

CHAPTER 2. POLICY-BASED BUDGETING

Republic of the Philippines

CHAPTER 2. POLICY-BASED BUDGETING

2.3 Linking the Budget to Harmonized Plans and Policies

o Pursuant to Article 410, IRR of RA No. 7160:

Republic of the Philippines

CHAPTER 2. POLICY-BASED BUDGETING

To ensure that budgets are linked to the plan:

o The investment programs should contain priority PPAs that

Republic of the Philippines

CHAPTER 2. POLICY-BASED BUDGETING