Professional Documents
Culture Documents
Revised DBM Citizens Charter 06jul2017
Revised DBM Citizens Charter 06jul2017
Table of Contents
Message................................................................................................................................................. iii
Abbreviations ........................................................................................................................................ iv
General Functions................................................................................................................................... 1
Mandate ................................................................................................................................................. 2
Mission ................................................................................................................................................... 2
Vision ...................................................................................................................................................... 2
ii
Message
iii
Abbreviations
-------------------------------------------------
iv
FS - Finance Service
FSP - Foreign Service Post
GAA - General Appropriations Act
GDP - Gross Domestic Product
GFA - General Fund Adjustments
GMIS - Government Manpower Information System
GOCC - Government-Owned and/or Controlled Corporation
GSB - Government Servicing Bank
HRMIS - Human Resource Management Information System
IAS - Internal Audit Service
IATF - Inter-Agency Task Force
ICT - Information and Communications Technology
ICT Group - Information and Communications Technology Group
ICTSS - Information and Communications Technology Systems Service
IM Group - Internal Management Group
IRA - Internal Revenue Allotment
ISO - International Standardization Organization
LCE - Local Chief Executive
LDDAP-ADA - List of Due and Demandable Accounts Payable - Advice to Debit Account
LGRCB - Local Government and Regional Coordination Bureau
LGRO Group - Local Government and Regional Operations Group
LGU - Local Government Unit
LL Group - Legal and Liaison Group
LS - Legal Service
LWD - Local Water District
MDP - Monthly Disbursement Program
MDS-GSB - Modified Disbursement System - Government Servicing Bank
M&E - Monitoring and Evaluation
MMDA - Metropolitan Manila Development Authority
MPBF - Miscellaneous Personnel Benefits Fund
MTEF - Medium-Term Expenditure Framework
NCA - Notice of Cash Allocation
NEP - National Expenditure Program
NFCI - Notice of Funding Check Issued
NGA - National Government Agency
NOSCA - Notice of Organization, Staffing and Compensation Action
ObR - Obligation Request
OCIO - Office of the Chief Information Officer
OP - Office of the President
OPCCB - Organization, Position Classification and Compensation Bureau
OPIF - Organizational Performance Indicator Framework
OSEC - Office of the Secretary
OSI Group - Organization and Systems Improvement Group
PEM - Public Expenditure Management
PFM - Public Financial Management
PGF - Pension and Gratuity Fund
PMC - Project Monitoring Committees
v
PMEB - Performance Monitoring and Evaluation Bureau
PRAISE - Program on Awards and Incentives for Service Excellence
PRRC - Pasig River Rehabilitation Commission
QMS - Quality Management System
RA - Republic Act
RDC - Regional Development Council
RIAC - Regional Inter-Agency Committees
RO - Regional Office
SARO - Special Allotment Release Order
SBMS - Supervising Budget and Management Specialist
SBR - Special Budget Request
SIPSP - Support for Infrastructure Projects and Social Programs
SPF - Special Purpose Fund
SPIB - Systems and Productivity Improvement Bureau
UACS - Unified Accounts Code Structure
vi
General Functions
Formulates the overall resource allocation strategy to match the government’s macro-
economic policy;
Undertakes the formulation of the annual national budget in a way that ensures the
appropriate prioritization and allocation of funds to support the annual program of
government;
Conducts a continuing study of the bureaucracy and assesses as well as makes policy
recommendation on its role, size, composition, structure and functions to establish a
government bureaucracy imbued with a spirit of public service;
Establishes the rules and procedures for the management of government organization
resources i.e., physical, manpower and other resources, formulates standards of
organizational program performance; and undertakes or provides services in work
simplification or streamlining of systems and procedures to improve efficiency and
effectiveness in government operations;
Monitors and assesses the physical as well as the financial operations of local
government units and government owned and controlled corporations.
1
Mandate
The Department of Budget and Management, created under Executive Order No. 25 dated April
25, 1936, is mandated under this Order and by subsequent issuances to promote the sound,
efficient and effective management and utilization of government resources (i.e., technological,
manpower, physical and financial) as instrument in the achievement of national socioeconomic
and political development goals.
Mission
The Department of Budget and Management shall lead public expenditure management to
ensure the equitable, prudent, transparent and accountable allocation and use of public funds
to improve the quality of life of each and every Filipino.
Vision
By 2022, we envision the Department of Budget and Management to be:
A champion of results-oriented budget and management policies and practices that enable the
government to steer the country towards meaningful development that empowers the poor and
the marginalized;
An institution composed of highly competent and motivated public servants who observe the
highest standards of professionalism and integrity.
Principles
Spending within Means - The Administration maintains the fiscal
deficit at 3% of the GDP by improving
revenue collection and debt management.
Spending on the Right Priorities - The Administration ensures that the scarce
public resources are spent on the following
10-Point Agenda:
2
1. Continue and maintain current
macroeconomic policies, including
fiscal, monetary, and trade policies.
2. Institute progressive tax reform
and more effective tax collection,
indexing taxes to inflation.
3. Increase competitiveness and the
ease of doing business.
4. Accelerate annual infrastructure
spending to account for 5% of
GDP, with Public-Private
Partnerships playing a key role.
5. Promote rural and value chain
development toward increasing
agricultural and rural enterprise
productivity and rural tourism.
6. Ensure security of land tenure to
encourage investments, and
address bottlenecks in land
management and titling agencies.
7. Invest in human capital
development, including health and
education systems, and match
skills and training.
8. Promote science, technology, and
the creative arts to enhance
innovation and creative capacity.
9. Improve social protection
programs, including the
government's Conditional Cash
Transfer program.
10. Strengthen implementation of the
Responsible Parenthood and
Reproductive Health Law.
3
Performance Pledge
We, the officials and employees of the Department of Budget and Management commit
to demonstrate and uphold the following organizational values:
INTEGRITY – through adherence to the highest ethical standards of honesty, probity and
a sense of responsibility, and to established codes of conduct, rules and regulations
guiding DBM and the entire civil service.
IMPARTIALITY – through objective, fair and consistent conduct and actions that serve the
good of the nation.
PARTNERSHIP – through cooperation and teamwork, both among units within the
Organization and with external stakeholders and clients, toward the attainment of
shared goals.
LEADERSHIP – through taking the initiative in instituting reforms and inspiring others to
champion them.
EXCELLENCE – through upholding the value of competence, striving for mastery in all
areas of responsibilities, and through diligence and pride in the quality of one’s work.
DEDICATION – through a selfless devotion to the Department’s vision, mission and goals
in the day-to-day performance of one’s function.
4
Organizational Overview
5
Key Clients
BMB-A2
Department of Finance
Department of Public Works and Highways
Department of Tourism
Department of Trade and Industry
Department of Transportation and Communications
National Economic and Development Authority
Mindanao Development Authority
Joint Legislative-Executive Councils
BMB-B3
Department of Education
Department of Health
Department of Labor and Employment
Department of Social Welfare and Development
Commission on Higher Education
Commission on the Filipino Language
Film Development Council of the Philippines
Housing and Land Use Regulatory Board
Housing and Urban Development Coordinating Council
Movie and Television Review and Classification Board
National Anti-Poverty Commission
National Commission for Culture and the Arts
National Historical Commission of the Philippines
National Library of the Philippines
National Archives of the Philippines
National Commission on Indigenous Peoples
Optical Media Board
Philippine Commission on Women
Philippine Sports Commission
Presidential Commission for the Urban Poor
BMB-C
2 Administers the release of the Feasibility Studies Fund per Department Order No. 2015-7 dated April 13, 2015.
3 Administers the release of the Policy on State Universities and Colleges per Department Order No. 2015-7 dated
April 13, 2015.
6
Civil Service Commission
Commission on Audit
Commission on Elections
Anti-Money Laundering Council
Games and Amusements Board
Governance Commission for GOCCs
National Telecommunications Commission
Philippine Racing Commission
Presidential Communications Development and Strategic Planning Office
Presidential Legislative Liaison Office
Presidential Management Staff
BMB-D4
BMB-E
Department of Agriculture
Fertilizer and Pesticide Authority
Department of Agrarian Reform
Department of Energy
Department of Environment and Natural Resources
Department of Science and Technology
Climate Change Commission
Energy Regulatory Commission
4
Administers the release of the International Commitments Fund per Department Order No. 2015-7 dated April 13, 2015
5
Administers the Internal Revenue Allotment and other allocations to LGUs per Department Order No. 2016-20, s. 2016 dated
October 3, 2016
7
National Disaster Risk Reduction and Management Council
Pasig River Rehabilitation Commission
8
Functional Statements
Office of the Secretary (OSEC)
1. Oversee the exercise of the mandate of the Department and the discharge of its powers
and functions;
3. Establish the policies and standards for the operation of the Department pursuant to the
approved programs of the government;
6. Exercise jurisdiction over all bureaus, offices, and agencies under the Department as
provided by law, and in accordance with the applicable relationships specified in the
Administrative Code of 1987;
7. Appoint all officers and employees of the Department except those whose appointments
are vested in the President or in some other appointing authority, provided that where
the Department is regionalized on a department-wide basis, the DBM Secretary shall
appoint employees to positions in the second level in the DBM Regional Offices (R0s);
8. Exercise disciplinary powers over officers and employees under the DBM Secretary in
accordance with law, including their investigation and the designation of a committee or
officer to conduct such investigation;
9. Delegate authority to officers and employees under the DBM Secretary's direction; and
9
4. Act as clearing house for operational guidelines and standards formulated by BMBs for
national government agencies (NGAs);
6. Monitor and prepare consolidated reports and overall analysis of expenditures and
outputs relative to the status of budget utilization, including government budgetary
releases, and obligations for submission to Management and other stakeholders as
required, as well as posting of reports at the DBM website;
10. Act as the printing and releasing unit of budget authorization documents issued by
BMBs;
11. Serve as fund administrator of multi-user Special Purpose Funds (SPFs), such as
Contingent Fund, Pension and Gratuity Fund, Miscellaneous Personnel Benefits Fund,
and Unprogrammed Fund; and
12. Administer the Unified Accounts Code Structure (UACS), management of the UACS
Repository System and evaluation of BMB/RO requests/recommendations for issuance of
codes consistent with the business rules of the UACS.
10
4. Analyze and evaluate management deficiencies and assist top management by
recommending realistic courses of action.
2. Assist in the pursuit of efficient, effective and transparent governance through the
proper management of budget-related information technology systems;
4. Increase DBM employee efficiency and productivity through the proper maintenance of
computer hardware, software, and network connectivity;
5. Develop and regularly review DBM policies on ICT system use to ensure the efficiency
and security of data and communications flow;
6. Formulate and implement ICT-related projects for DBM, in conjunction with DBM
units/offices concerned;
7. Enhance DBM internal ICT capability through human resource training and adoption of
appropriate technology;
8. Maintain DBM online presence through a website and, in coordination with the Budget
Information and Training Service, promote it as the official DBM information portal.
11
6. Prepare recommendations on legislative proposals/bills, including the General
Appropriations Bill, and planned executive issuances with constitutional or legal
implications; and
7. Provide legal advice to DBM officials and personnel concerning legal cases related to
their official duties and functions.
2. Facilitate and coordinate the fast resolution of possible issues/concerns of the different
offices under the Executive, Legislative and Judicial Branches that may arise as a result
of the implementation of DBM policies, plans, programs and projects;
3. Prepare and assist the DBM offices concerned in the implementation of various advocacy
measures on expenditure management-related reforms, as well as other vital DBM
policies, plans, programs and projects;
4. Monitor the bills filed in Congress, draft executive orders (E0s) submitted to the Office of
the President and other issuances that have budgetary, organizational and
compensation implications, and refer these to the appropriate DBM offices/units for
preparation of comments/inputs or position papers;
1. Administer the Internal Revenue Allotment (IRA) and all allocations to local government
units (LGUs);
3. Oversee LGUs' implementation of PEM policies and undertake capacity building and skills
upgrading of LGUs in coordination with the DBM ROs;
4. Assist in coordinating the activities of the DBM ROs, specifically the provision of
appropriate technical support during the Regional Coordination Meetings, including
facilitation of issue resolution raised by the DBM ROs with the DBM B/S/Os concerned;
and
5. Ensure the consistency in the implementation by the DBM ROs of budget and
management policies.
12
Internal Management Group
Administrative Service (AS)
1. Ensure efficient and effective procurement of goods and services for the DBM Central
Office, including the development of systems in compliance with Republic Act No. 9184
(Government Procurement Reform Act), s. 2003;
2. Devise, implement and maintain an asset management system, including a clear and up-
to-date asset registry/data base/information system for the purpose;
3. Manage and ensure the adequate provision of facilities, utilities and vehicles;
4. Provide technical and administrative secretariat services to the Promotion and Selection
Board, DAC, BAC, Disposal Committee, Grievance Committee, Corruption Prevention
Committee and the Training and Development Management Committee;
5. Implement human resource management policies and procedures within the framework
of the Civil Service Commission (CSC)/Office of the Ombudsman/DBM rules and
regulations, including the performance appraisal system;
6. Formulate human resource development policies, plans and programs, including the
design, implementation and administration of internal training programs;
10. Exercise collection and custodial function on cash, checks, and other forms of income,
including payments for authorized disbursements.
1. Prepare the annual DBM budget consistent with the Budget Call, and the Corporate and
Business Plans, in coordination with the Corporate Planning and Management Service
(CPMS) and in consultation with DBM offices/units concerned;
2. Participate in business planning activities and, together with the different DBM units,
formulate their final budget allocations based on the approved annual DBM Budget;
13
4. Implement a financial management system to provide internal controls on sources of
financing and expenditures, including the implementation of improved management
systems;
7. Ensure the timely, responsive and efficient use of authorized funds; and
3. Review the internal DBM operations and propose plans and programs for their continual
improvement through, but not limited to, (a) employment of total quality management
methods and tools in doing management surveys, and review of DBM management
systems, processes and procedures, organizational structure, manpower requirements,
and internal control, and (b) updating of DBM operations manual, whenever necessary,
in collaboration with DBM delivery units concerned; and
4. Provide technical secretariat support and services to the DBM Executive Committee,
Management Committee, Performance Management Team, and Quality Management
System Core Team.
14
2. Develop fiscal and budgeting frameworks, indicative annual and multi-year budget
ceilings and FEs, and sectoral composition of expenditures in coordination with other
oversight agencies;
4. Conduct studies and analyses of expenditure trends and policies in the different
government sectors for effective inter-sectoral resource allocation decisions, as reflected
in the Budget Priorities Framework submitted to the President;
6. Develop, administer, and maintain the FE system, in coordination with the BMBs and
other DBM offices/units concerned;
7. Prepare position papers/recommendations on legislative proposals/bills and planned
executive issuances with fiscal policy implications;
8. Provide technical and secretariat services to the DBCC and its Executive Technical Board,
Participatory Governance Cluster and the Open Government Partnership;
10. Monitor the execution and implementation of said reforms and innovative projects and
evaluate their impact on expenditure allocation and resource allocation and submit
required reports to the DBM Management; and
11. Coordinate the formulation and implementation of policies, standards and strategies that
promote greater fiscal transparency, as well as monitor the performance of the DBM and
the government as a whole in implementing international fiscal transparency standards
and upholding citizen's right to access information.
15
5. Monitor and document DBM activities and prepare articles on the same for publication in
the DBM newsletter;
6. Produce information materials for internal consumption of the DBM Community, such as
DBM Bulletin, e-Updates and policy briefs;
7. Prepare the DBM Annual Report from inputs provided by DBM offices/units concerned;
8. Handle the development and implementation of the DBM's Public Financial Management
(PFM) capacity-building programs, particularly the formulation of courses, curricula and
modules, and the delivery of the same;
9. Design and implement the PFM Program's assessment and certification process; and
1. Develop a results-based monitoring and evaluation (M&E) policy framework for DBM as
an oversight body, as well as for the implementing agencies;
3. Develop policies, standards and methodologies with regard to M&E system for physical
and financial performances of agencies;
4. Oversee the conduct of program evaluation based on the evaluation framework and
agenda; and
16
2. Recommend budget and management policy improvements based on in-depth
evaluation of agency programs and projects and overall organizational efficiency and
effectiveness;
5. Review and validate the appraisal of new projects/programs proposed by agencies and
recommend appropriate executive review board (ERB) action for their inclusion in the
agency MTEFs;
9. Plan and undertake budget preparation oversight activities for agencies under its
coverage, in coordination/consultation with other DBM offices/units and oversight
agencies concerned;
10. Evaluate agency requests for changes in staffing and compensation concerning military
and uniformed personnel in coordination with the Organization, Position Classification
and Compensation Bureau (OPCCB);
12. Administer lump sum funds (LSFs)/special purpose funds (SPFs) as part of the oversight
function over specific agency coverages;
13. Evaluate requests of agencies for the purchase of motor vehicles and prepare
recommendations thereon;
14. Monitor and evaluate financial and physical performance of agencies in the context of
the OPIF to provide a basis for sound policy and budgeting decisions; and
15. Evaluate agency program and project performance and overall organizational efficiency
and effectiveness vis-à-vis development goals/targets/priorities in the context of the
MTEF and OPIF.
17
coverage to ensure quality and appropriate medium-term levels of expenditures and
intra-sectoral budget allocation decisions;
5. Review and validate the appraisal of new projects/programs proposed by agencies and
recommend appropriate ERB action for their inclusion in the agency MTEFs;
9. Plan and undertake budget preparation oversight activities for agencies/GOCCs under its
coverage, in coordination/consultation with other DBM offices/units and oversight
agencies concerned;
12. Administer LSFs/SPFs as part of the oversight function over specific agency coverages;
13. Evaluate requests of agencies/GOCCs and local water districts (LWDs) for the purchase
of motor vehicles and prepare recommendations thereon;
14. Monitor and evaluate financial and physical performance of agencies/GOCCs in the
context of the OPIF to provide a basis for sound policy and budgeting decisions;
15. Evaluate agency/GOCC program and project performance and overall organizational
efficiency and effectiveness vis-à-vis development goals/targets/priorities in the context
of the MTEF and OPT;
16. Evaluate the Corporate Operating Budgets of GOCCs under its coverage and prepare
recommendations thereon;
18
17. Conduct studies on budget policies and standards for the government corporate sector,
including LWDs and prepare operations manual/s, as necessary; and
18. Conduct studies and formulate policies and standards on organization, staffing and
compensation for the GOCCs under its coverage, in coordination with the OPCCB and
other oversight agencies.
2. Develop policies, standards and guidelines on organization and staffing for NGAs;
1. Formulate policies and develop standards and guidelines, as well as pilot-test better
management practices, such as work simplification, cost reduction and other related
measures in order to enhance efficiency and productivity in government;
19
3. Undertake periodic monitoring and review of the effectiveness/efficiency of the existing
methods, management systems and procedures/processes of certain agencies, and
recommend improvements, if necessary;
5. Lead the provision of technical support to the Rightsizing Program of the Executive
Branch;
2. Plan and undertake budget preparation and execution activities for State Universities and
Colleges (SUCs), and decentralized agencies with transactions delegated to Regional
Offices (ROs) and the Metropolitan Development Authority (MMDA) for DBM-NCR;
3. Review the budgets of provinces, highly urbanized cities, independent component cities
and Metro Manila municipalities to ensure compliance with the Local Government Code
(LGC) of 1991, its Implementing Rules and Regulations (IRR), and other applicable laws,
rules and regulations issued by competent authorities;
5. Provide advisory and technical assistance to LGUs, decentralized agency coverages and
Local Water Districts (LWDs) and advocate the implementation of PFM and procurement
reforms, among others, in the regions and MMDA for DBM-NCR, as may be appropriate;
7. Release funds to SUCs, decentralized agency coverages, and LGUs in accordance with the
provisions of the annual General Appropriations Act (GAA);
20
8. Monitor and evaluate the performance of SUCs and decentralized agency coverages, and
MMDA for DBM-NCR;
9. Monitor the conduct of PFM assessment by LGUs, and the preparation and
implementation of PFM Improvement Plans, and subsequent updates thereof;
10. Provide inputs to the DBM Central Office on the status of major programs and projects of
SUCs and LGUs, in the regions, and decentralized budgets of NGAs, as may be
appropriate; and
11. Render technical assistance to Civil Society Organizations (CSOs), as may be appropriate.
21
Matrix of DBM Key Services
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
A.1 For Comprehensive BED 1 15 calendar BTB, BMBs and ROs 1 and 3 NGAs, SUCs, OEOs
Release (FCR) - GAA as days after the
Release Document BED 2 signing of the
(GAARD) GAA
BED 3
BED 4
A.2 For Later Release (FLR) SBR Not to exceed BMBs and ROs 1 and 3 NGAs, SUCs and GOCCs
portion including New 15 calendar
Budgetary Provisions not BED 1 days
included in the NEP/GAA
BED 2
BFAR
22
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
A.3 Comprehensive Release BED 3 3 working days BMBs and ROs 1 and 3 NGAs, SUCs
of NCA (if per
Operating Unit)
10 working
days (if per
Agency)
B.1 Miscellaneous Personnel SBR 3 working days BMBs, BTB and ROs 1 and 3 NGAs, GOCCs
Benefits Fund (MPBF) (for
FAR 1 simple/routine
transaction/s)
BED 3
Not to exceed
Detailed computation of actual PS requirement 15 calendar
days (for
Certified True Copy of appointment papers of complex
newly hired/ promoted personnel transaction/s)
B.1.a For newly filled In addition to the requirements for MPBF: 3 working days BMBs and ROs 1 and 3 NGAs, SUCs
regular (for
positions/promotions/newly simple/routine
DBM Letter covering Approved Rationalization/
created positions transaction/s)
Reorganization Plan
23
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
B.1.b For Performance- In addition to the requirements for MPBF: 3 working days BMBs and ROs 1 and 3 NGAs and SUCs
Based Bonus (for
(PBB)/Performance simple/routine
AO 25 Clearance/ Approval on agency compliance
Enhancement Incentive transaction/s)
with performance and good governance
(PEI)
requirements, among others
Not to exceed
15 calendar
OPCCB Computation
days (for
complex
Certification as to the number of employees transaction/s)
(Permanent, Contractual and Casual) signed by
the Head of the agency's HRD)
B.1.c For PBB of SUCs In addition to the requirements for MPBF: 3 working days ROs 3 SUCs
(for
simple/routine
Result of Validation of PBB requirements forms as transaction/s)
compiled by the AO 25 IATF Secretariat and
endorsed by the AO 25 IATF Head Not to exceed
15 calendar
Form 1.0 (Report of Bureaus/Offices/Attached days (for
Agencies/Delivery Units/Employees) as already complex
coursed through CHED transaction/s)
B.1.d For Payment of Back In addition to the requirements for MPBF: 3 working days BMBs and ROs 1 and 3 NGAs
Salaries and Other PS (for
Benefits simple/routine
transaction/s)
Letter request of the concerned personnel
24
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
B.2.a Monetization of Letter request of concerned devolved personnel 3 working days BMBs, ROs 1 and 3 NGAs, LGUs
Transferred Leave Credits (for
to devolved personnel Endorsement of LGU Executive/Secretary or simple/routine
his/her duly authorized representative, as transaction/s)
employer
Not to exceed
Copy of the latest NOSA or certification by the 15 calendar
MBO on the latest salary schedule being days (for
implemented by the LGU complex
transaction/s)
B.2.b Monetization of SBR 3 working days BMBs and ROs 1 and 3 NGAs and SUCs
Leave Credits of NGA/SUCs (for
Employees List of Employees with Approved Application for simple/routine
Monetization of Leave Credits transaction/s)
25
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
B.2.c Retirement Gratuity SBR 3 working days BMBs and ROs 2 and 3 NGAs, LGUs and SUCs
Benefit - For GSIS and (for
Non-GSIS Members List of actual retirees to be paid (LARP): simple/routine
(Optional Retirees) -Name of actual retirees, categorized transaction/s)
into compulsory of optional;
-Name of GSP (Branch, Not to exceed
Address)/Savings Acct Number 15 calendar
-Position Title/Rank at retirement date days (for
-Unique Position Item Number complex
-Dates of birth, original appointment transaction/s)
and retirement;
-Highest Monthly Salary per Notice of
Salary Adjustment (NOSA);
-Gross amount of retirement claim,
deductions, and net amount due;
-TLB based on number of leave credits
earned; and
-RGB based on total creditable services
and number of gratuity months.
26
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
SBR
27
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
B.2.d Terminal Leave SBR 3 working days BMBs and ROs 2 and 3 NGAs, LGUs and SUCs
Benefit (for
List of Actual Retirees to be Paid (LARP) simple/routine
supported with Copy of updated/complete Service transaction/s)
Record and Statement of Leave Credits Earned
certified by the Personnel Officer Not to exceed
15 calendar
Other supporting documents pursuant to BC Nos. days (for
13-1, 13-1A and 14-1 complex
transaction/s)
Justification (reason for late filing of claim)
B.3 National Disaster Risk- OP approval/directive 3 working days BMBs and ROs 1 and 3 (BMBs and ROs) NGAs, GOCCs, LGUs, SUCs
Reduction and Management (for 5 (BMB-E)
Fund (NDRRMF) SBR simple/routine
transaction/s)
BED 1
Not to exceed
BED 2 15 calendar
days (for
BED 3 complex
28
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
B.4 Contingent Fund SBR 3 working days BMBs and ROs 1 and 3 NGAs, LGUs, GOCCs, SUCs
(for
BED 1 simple/routine
transaction/s)
BED 2
Not to exceed
BED 3 15 calendar
days (for
Approval of the President of the Philippines complex
transaction/s)
List of Feasibility Studies approved by INFRACOM
indicating the project name, description and
purpose among others
BED 3
C. Use of Income/Excess Income For NGAs 3 working days BMBs 1 NGAs, GOCCs
(for
SBR simple/routine
transaction/s)
BTr Certification on actual income
remitted/deposited Not to exceed
15 calendar
Agency Report of Income collected and deposited days (for
with Bureau of Treasury (with monthly complex
breakdown)
transaction/s)
BED1
29
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
BED2
BED3
D. Foreign Assisted Projects (Loan For NGAs 3 working days BMBs 1 NGAs, GOCCs
Proceeds) (for
SBR simple/routine
transaction/s)
Approved/signed Loan Agreement (to included
Project Appraisal Document) Not to exceed
15 calendar
Project Profile days (for
complex
BED 1
transaction/s)
BED 2
BED 3
E. Risk Management Program for SBR 3 working days BMBs 1 NGAs, GOCCs
Public-Private Partnership Projects (for
BTr Certification on excess income generated by simple/routine
the National Government transaction/s)
30
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
F. Issuance of SARO/NCA For NGAs 3 working days BMBs 1 NGAs and GOCCs
(for
F.1 Availment of Grant SBR simple/routine
Proceeds transaction/s)
Credit Advice from Bangko Sentral ng Pilipinas
Not to exceed
Certification of receipt or deposits from the BTr 15 calendar
on the availability of the balance days (for
complex
BED 1 transaction/s)
BED 2
BED 3
Project Profile
For GOCCs
BMB-C
SBR
31
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
F.2 Customs Duties and Taxes SBR 3 working days BMBs 1 NGAs
(for
Quarterly Report of Taxes and Duties Availment simple/routine
transaction/s)
Statement of Account/Assessment from BOC
Not to exceed
BED 3 15 calendar
days (for
complex
transaction/s)
F.3 Tax Subsidy FIRB resolution 3 working days BMBs 1 NGAs and GOCCs
(for
Certification of entitlement to subsidy issued by simple/routine
FIRB transaction/s)
Not to exceed
15 calendar
days (for
complex
transaction/s)
F.4 Special Account in the SBR 3 working days BMBs and ROs 1 and 3 NGAs, SUCs, GOCCs
General Fund (for
BED 1 simple/routine
transaction/s)
BED 2
Not to exceed
BED 3 15 calendar
days (for
BTr Certification on the available balance of complex
SAGF/Certification of receipt or deposits from the transaction/s)
BTr
32
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
Justification
F.5 Modification of Funds (For SBR 15 working BMBs, ROs 1 and 3 NGAs and SUCs
issuance of SARO) days
FAR 1
BAR 1
F.6 Use of Savings/ SBR 3 working days BMBs and ROs 1 and 3 NGAs, LGUs and SUCs
Augmentation (for
Certification on how Savings were generated simple/routine
signed by the Agency Head, identifying the transaction/s)
specific P/A/Ps, allotment and objects of
expenditures FROM and TO Not to exceed
15 calendar
Justification days (for
complex
FAR 1 transaction/s)
33
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
OP Approval
F.7 Release of Additional Agency Request 3 working days BMBs and ROs 1 and 3 NGAs
NCA/s (for
BED 3 simple/routine
transaction/s)
Supporting Documents, e.g. Computation of
deficiency and Copy of Sub-ARO (if applicable) Not to exceed
15 calendar
Statement of Latest Book Balance of MDS Sub- days (for
Account from GSBs complex
transaction/s)
G. Continuing Appropriation For NGAs, GOCCs and LGUs 5 working days BMBs and ROs 1 and 3 NGAs, SUCs and GOCCs
BED 1
BED 2
BED 3
FAR 1
34
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
G.2 NCA for Unobligated Agency Request 3 working days BMBs and ROs 1 and 3 NGAs, LGUs, SUCs, GOCCs
Allotment (for
BED 1 simple/routine
transaction/s)
BED 2
Not to exceed
Updated BED 3 15 calendar
days (for
List of Creditors/LDDAP complex
transaction/s)
Not to exceed
15 calendar
days (for
complex
transaction/s)
35
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
I. Release of Share in Tobacco Joint or reconciled certification of actual collection 15 calendar Local Government 4 LGUs, BTr
Excise Tax by the BIR and remittance to BTr days and Regional
Coordination
Certification of volume of production and Bureau
acceptance made by the National Tobacco
Administration (NTA)
J. Release of Other Allocations to LGU Request 15 calendar Local Government 4 LGUs, BTr
Local Government Units days and Regional
Joint or reconciled certifications of actual Coordination
collection from BTr and collecting agency Bureau
K. Review of Annual Budget Transmittal letter signed by the Secretary of the Within 60-90 ROs 3 LGUs
Sanggunian calendar days
Supporting Plans:
-DILG reviewed GAD Plan & Budget
-LDRRMP
-Climate Change Action Plan
36
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
L. Review of Supplemental Budget Transmittal letter signed by the Secretary of the Within 60-90 ROs 3 LGUs
Sanggunian calendar days
37
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
M. Staffing modification due to Agency Request signed by the LWD General Within 30 BMB-C and ROs 1 and 3 LWDs
approved categorization/ re- Manager calendar days
categorization of LWDs
Board Approval
Connections
38
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
O. Evaluation of COB Agency transmittal letter for COB evaluation 15 working BMB-C 1 GOCCs
days
Board Resolution approving the Corporate
Operating Budget
P. Release of Funds
P.1 Release of the National Letter request on the release of funds from the 15 working BMB-C 1 GOCCs
Government Subsidy, Agency Head days
Equity or Net Lending
Endorsement from the Agency head
Financial Statements
39
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
Project Profile
BED 1
BED 2
BTr certification
Q.1 Organizational and/or Agency Request 120 working OPCCB 6 NGAs, LWDs and SUCs
Staffing Modification - days
New Organizational Legal Basis, if any
Structure and Staffing
Pattern (OSSP) Rationale/background of the proposal
40
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
Organizational linkages
Funding source
Q.2 OSSP Modification/ Agency Request 120 working OPCCB 1 and 6 NGAs, LGUs, LWDs and SUCs
Reorganization days (for
Legal basis, if any Agency-wide
proposals)
Rationale/ background of the proposal
60 working
Existing organizational chart days (for
Division-
Existing functional chart specific
proposals)
Proposed staffing pattern
Number of positions
Position title/ salary grade
General statement of functions of
proposed positions
Organizational deployment
Computation of PS cost
Organizational linkages
41
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
Funding source
Q.3 Creation/ Reclassification/ For OPCCB 120 working OPCCB and ROs 3 and 6 NGAs, SUCs
Conversion/ Upgrading of days (for (for DepEd, TESDA,
Positions Agency Request Agency-wide SUCs, CHED, DOH,
proposals) and DPWH)
Legal basis, if any
60 working
Rationale/ background of the proposal days (for
Division-
Number of proposed positions specific
proposals)
Position title/ salary grade
Organizational deployment
PS cost
Funding source
42
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
-Approved ERF
Teacher
Q.4 Creation of New Class For OPCCB 60 working OPCCB, ROs 3 and 6 NGAs, LGUs, LWDs and SUCs
Title/Position days
Proposal for modification of IOS
43
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
Q.5 Performance-Based Bonus For OPCCB 9 working days OPCCB, BMBs 1 and 7 NGAs
(PBB) Evaluation for NGAs
Endorsement duly-signed by Agency Head
44
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
R. Acquisition of Motor Vehicles Agency Request for Authority to Purchase of MV 5 working days BMBs and ROs 1 and 3 NGAs, GOCCs, LWDs, SUCs and
(for LGUs(if funding is from the
R.1 With Built-in Appropriation Approved Annual Procurement Plan simple/routine National Government not from
released through GAARD transaction/s) local funds)
45
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
S.1 Trust Receipts (includes Agency Request 3 working days BMBs and ROs 1 and 3 NGAs and SUCs
donations 1 year or less) (for
BED 3 simple/routine
transaction/s)
Statement of Collections and Deposits supported
by deposit slips (i.e., that the amount was Not to exceed
deposited as trust) 15 calendar
days (for
BTr Certification that the amount was deposited complex
transaction/s)
Justification and other supporting document (e.g.
BTr JEV effecting adjustment of deposits to trust
account, Certification of agency (esp. for DPWH)
that affected project has already been restored
(for request for release of NCA for refund of cash
bond), if any
S.2 Refund of payment of Agency Request 3 working days BMBs 1 and 3 NGAs
fees/other collections (for
simple/routine
Photocopy of Official Receipt duly certified by the transaction/s)
Chief Accountant and approved by the Agency
Head Not to exceed
15 calendar
Photocopy of Deposit Slip validated by the days (for
bank/BTr Certification
46
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
Justification complex
transaction/s)
S.3 Payment of Rewards to Agency Request 3 working days BMBs 1 and 3 NGAs
Informant on Violators of (for
Internal Revenue, Tariff simple/routine
and Custom Laws, Rules Resolution of the BIR or BOC Rewards Finance transaction/s)
and Regulations Committees duly endorsed by the Department of
Finance Not to exceed
15 calendar
BTr Certification and BTr JEV effecting days (for
adjustment of deposits to trust account complex
transaction/s)
BED 3
S.4 Payment of Trust Fund Agency Request 3 working days BMBs 1 NGAs
(for
List of claimants with corresponding amounts simple/routine
signed by authorized agency officials transaction/s)
T.1 Issuance of Multi-Year Request for MYOA including a confirmation on the 3 working days BMBs 1 NGAs
Obligational Authority agency commitment (for
(MYOA) for Foreign simple/routine
Assisted Projects Funding Strategy/Medium Term Expenditure transaction/s)
(FAPs)/Locally Funded Program
47
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
48
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
T.2 Request for Letter of Agency Request 3 working days BMBs 1 NGAs
Commitment (LOC) for PPP (for
Projects Approval of the projects by: simple/routine
INFRACOM or NEDA Board or DBCC, when transaction/s)
applicable
Not to exceed
Agency Head supported with following:
15 calendar
Summary of Project Benefits including
days (for
economic viability and technical
complex
justification
transaction/s)
Details of expected output and outcome
49
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
T.4 Issuance of Forward Agency Request 3 working days BMBs 1 NGAs, SUCs
Obligational Authority (for
(FOA) for FAPs Draft Project Appraisal Document simple/routine
transaction/s)
Draft Loan Agreement/ Suppliers Contract, if
applicable Not to exceed
15 calendar
NEDA Board Approval days (for
complex
transaction/s)
50
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
V. Issuance of Cash Disbursement Agency Request 3 working days BMB-B and BMB-D 1 NGAs (DOLE, DFA)
Ceiling (CDC) for Foreign (for
Service Posts (FSPs) Estimated Income Collection utilized by Foreign simple/routine
Service Posts (FSPs) within the unfunded transaction/s)
allotment
Not to exceed
Consolidated Quarterly Report of Income 15 calendar
days (for
Justification and other supporting document complex
(e.g., Bureau of Treasury - NG Journal Entry transaction/s)
Voucher, Actual Disbursements from Verification
Fee)
51
FC No. 1
Process Flowcharts Page 1 of 2
Process Flowchart for Special Budgetary Requests (SBR) except Retirement Gratuity/Terminal Leave Benefit and Monetization of Leave Credits for DBM
Central Office
Central Records Budget and Management Bureau (BMB)
Start
Receives SBR
DBMCC-FC-01
Rev.1
52
Process Flowchart for Special Budgetary Requests (SBR) except Retirement Gratuity/Terminal Leave Benefit and Monetization of Leave Credits FC No. 1
for DBM Central Office Page 2 of 2
Dir. CPRU
Not
Not in order C
in order (p.1)
3rd denial
Signs 'action for denial' Releases action documents to
letter (final and 3rd time) the following:
2nd or 3rd denial 1. Agency (Acknowledgement/
1st denial denial letter, SARO MYOA,
NCAA, FOA)
2. MDS-GSB (NCA)
Signs 'action for denial' 2nd denial 3. BTr (Working Fund)
letter (1st time)
DBMCC-FC-01
Rev.0
53
FC No. 2
Process Flowchart for Request for Retirement Gratuity/Terminal Leave Benefit (RG/TLB) for DBM Central Office
Page 1 of 2
Start
Receives SBR
DBMCC-FC-02
Rev.1
54
FC No. 2
Process Flowchart for Request for Retirement Gratuity/Terminal Leave Benefit (RG/TLB) for DBM Central Office
Page 2 of 2
BMB BTB
Dir. CPRU
A
(p.2)
End
DBMCC-FC-02
Rev.1
55
Process Flowchart for Special Budgetary Requests (SBR) directed to the DBM Regional Offices FC No. 3
Page 1 of 1
BMB - RO RO
Start
Determines Division to
3
handle SBR
Receives SBR
Checks completeness
Signs the official Prints the official
of documentary
release documents release documents
requirements
Director for signature by the
Regional Dir.
Incomplete Reviews action
Determines technical documents as to Reviews action
1 staff to process SBR compliance with documents prior to
documentary approval Releases letter/
Complete
requirements, format documents to the
and computation agency/LGU/SUC
Records in the logbook Not in order concerned
and prepares routing
slip Prepares action Reviews and recommends action documents 2
documents
In order 4
1
3
Writes letter citing Not in order In order
2
lacking documents
End
Procedure may vary in the receiving and releasing of documents due to differences in the Regional Office configuration.
DBMCC-FC-03
Rev.1
56
Process Flowchart for Special Budgetary Requests (SBR) from the DBM Central Office to DBM Regional Offices FC No. 4
Page 1 of 1
FAD - RO RO BMB - RO
Start
In order
In order
Records receipt of
official documents
Not in order
Not in order BMA/S prepares NFCI
addressed to Local
Prepares ObR and Reviews ObR prior to 1 Chief Executive
posts in the appropriate approval 1
registry
Not in order
In order
Not in order
Prepares DV, FC for Reviews and 2
credit to the account of recommends approval
the LGU, and ACIC for of the DV, FC and ACIC In order
submission to GSB
End
Procedure may vary in the receiving and releasing of documents due to differences in the Regional Office configuration. DBMCC-FC-04
Rev.1
57
Process Flowchart for Requests for National Disaster Risk Reduction Management Fund FC No. 5
(For BMB-E as Fund Administrator) Page 1 of 1
Prepares
Receives OP numbered
START directive and
Gives calamity routing
forwards the slip and
instructions to same to the
Records receipt Division in- forwards the
of OP directive BMA/BMS same to the
Receives OP Forwards OP charge for the routing
and forwards Asst. Div. Chief
directive and Directive to the same to the slip preparation / Div. Chief for
forwards it to BMB for Asst. Director Initials routing review and
the Ofc. of the FSEPCCMS for
slip and initial
Secretary control purpose Receives routing
forwards Initials/signs
the same to the routing slip and slip and prepares
Director for forwards the ecopy of release
Receives same to the documents
signed routing signature
Asst. Director (SARO/NCA as
slip and Director signs needed) and
releases the routing slip and attaches
same to the forwards the accomplished DV
concerned same to the and forwards the
BMBs or ROs Admin. Staff for same to BMB –
(thru fax) release FS,EP & CCMS
monitoring
purposes
Receives DV
and forwards to
Div. in charge Accomplishes
Initials DV the lower portion
Initials/signs DV
and of the DV and
and forwards
forwards ledger for
the same to the
the same to control purposes
Signs DV Asst. Director
the and forward the
Director for and same to the
Forwards signature forwards Asst. Div.
the Reviews/
signed DV and Chief/Div. Chief Initials e-
Reviews same to the
ecopies of copy of
ecopies prior to Admin. Prints
release docs to SARO/NCA
approval and Staff for SARO/NC
forwards the USec. For BPE
release A on
same to CPRU security
for final printing paper
Reviews release
documents prior
to approval
Approves
SARO/NCA
Release
SARO/NCA
to agency
BMB-E-PF-03 End
Rev. 01
58
FC No. 6
Page 1 of 5
Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals
Major OSSP?
Refer to BMB/RO
Step 2 No concerned
Yes
DBM-OPCCB-PFN1A
59Rev. 01
FC No. 6
Page 2 of 5
Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals
A
Yes
DBM-OPCCB-PFN1A
Rev. 01
60
FC No. 6
Page 3 of 5
Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals
Yes
No
Yes
1Conduct meetings with agency representatives to ensure smooth implementation of the proposed reorganization
DBM-OPCCB-PFN1A
Rev. 01
61
FC No. 6
Page 4 of 5
Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals
Yes
Step 14 Endorse
recommendation to the
Secretary
Step 15
Approved?
No
Yes
Step 16
New
P/A/P?
No
Yes
Step 17
Forward to BMB
concerned for
evaluation
62
FC No. 6
Page 5 of 5
Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals
Submits to
Step 20 OSI Usec
No
Yes
End
* DBM-OPCCB-PFN1A harmonized with Annex A of Department Order No. 2016-10 dated June 27, 2016 (Steps 13-23)
63
FC No. 7
Page 1 of 2
Properly
Step 2 accomplished/
Return to agency
complete? No
Yes
Step 6
Approved? Return to Analyst/
Specialist
No
Yes
DBM-OPCCB-PFN4
Rev. 01
64
FC No. 7
Page 2 of 2
Submit draft
memorandum/ letter1 for
review
Review of Director
Return to Division
Approved?
Chief (Repeat from
Step 4, if needed)
No
Yes
Approval of Director
End
1Memorandum
is usually prepared for BMBs/ROs while letter is for agencies concerned
DBM-OPCCB-PFN4
Rev. 01
65
Feedback Mechanism
Kindly let us know how we have served you by doing any of the following:
Compliment: For services which exceeded your service expectations, we will ensure
your feedback is passed to the person and /or the Director of the Bureau/Service
concerned.
Complaint: We will strive to resolve the complaint and adopt measures to prevent it
from recurring.
Suggestion: We will acknowledge your contribution and make sure your suggestion
is reviewed.
66
REPUBLIC OF THE PHILIPPINES
Department of Budget and Management
BONCODIN HALL, GEN. SOLANO ST., SAN MIGUEL, MANILA
67