DBM CITIZENS CHARTER As of 01APRIL2018 PDF

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Table of Contents
Message ........................................................................................................................................................ iii
Abbreviations................................................................................................................................................ iv
General Functions......................................................................................................................................... 1
Mandate ....................................................................................................................................................... 2
Mission ......................................................................................................................................................... 2
Vision ............................................................................................................................................................ 2
Performance Pledge ..................................................................................................................................... 4
Key Clients .................................................................................................................................................... 6
Functional Statements.................................................................................................................................. 9
Matrix of DBM Key Services ....................................................................................................................... 23
Process Flowcharts ..................................................................................................................................... 52
Feedback Mechanism ................................................................................................................................. 65
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Message
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Abbreviations
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Adir. - Assistant Director

AIP - Annual Investment Program
APP - Annual Procurement Plan
AS - Administrative Service
BAR 1 - Budget Accountability Report - Quarterly Physical Report of Operations
BED - Budget Execution Documents
BED 1 - Budget Execution Document - Financial Plan
BED 2 - Budget Execution Document - Physical Plan
BED 3 - Budget Execution Document - Monthly Disbursement Program
BED 4 - Budget Execution Document - Annual Procurement Plan for Common Use
Supplies and Equipment
BFAR - Budget Financial Accountability Report
BITS - Budget Information and Training Service
BMAN - Budget and Management Analyst
BMB - Budget and Management Bureau
BMS - Budget and Management Specialist
BPE Group - Budget Preparation and Execution Group
BPS Group - Budget Policy and Strategy Group
B/S/O - Bureau/Service/Office
BTB - Budget Technical Bureau
CAR - Cordillera Administrative Region
CBMS - Chief Budget and Management Specialist
COA - Commission on Audit
CSC - Civil Service Commission
CPMS - Corporate Planning and Management Service
DBCC - Development Budget Coordination Committee
Dir. - Director
DMS - Document Management System
DLO - Department Liaison Office
EO - Executive Order
ERB - Executive Review Board
ETB - Executive Technical Board
ExCom - Executive Committee
FAP - Foreign Assisted Project
FC - Funding Check
FE - Forward Estimate
FPRB - Fiscal Planning and Reforms Bureau
FS - Finance Service
FSP - Foreign Service Post
FG - Functional Group
GAA - General Appropriations Act
GDP - Gross Domestic Product
GFA - General Fund Adjustments
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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
LGC - Local Government Code
LGRCB - Local Government and Regional Coordination Bureau
LGRO Group - Local Government and Regional Operations Group
LGU - Local Government Unit
Legal Group - Legal Group
LS - Legal Service
LSF - Lump Sum Fund
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
NOSA - Notice of Salary Adjustment
NOSI - Notice of Step Increment
NOSCA - Notice of Organization, Staffing and Compensation Action
ObR - Obligation Request
OCIO - Office of the Chief Information Officer
OGP - Open Government Partnership
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
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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
RIAT - Regional Inter-Agency Teams
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
SUC - State Universities and Colleges
TESDA - Technical Education and Skills Development Authority
UACS - Unified Accounts Code Structure
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General Functions
 Formulates the overall resource allocation strategy to match the government’s macro-
economic policy;
 Prepares the medium-term expenditure plan, indicating the programming, prioritization,

and financing of capital investment and current operating expenditure requirements of
medium-term sectoral development plans;
 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;
 Develops and administers a national accounting system essential to fiscal management

and control;
 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;
 Conceptualizes and administers the government’s compensation and position

classification plan; and
 Monitors and assesses the physical as well as the financial operations of local
government units and government owned and controlled corporations.
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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 implementer of world-class budget and management systems that enhance transparency,

accountability and public participation in governance;
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:
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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.
 Spending with Measurable Results - The Administration pursues efforts to

ensure the prompt and effective delivery
of its services.
 Citizen Empowerment - The Administration engages the citizens by

promoting fiscal transparency and giving
them a voice on how the public funds are
to be spent.
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Performance Pledge
We, the officials and employees of the Department of Budget and Management commit
to demonstrate and uphold the following organizational values:
PROFESSIONALISM – through dedicated public service, conduct of official functions and

duties in prompt and timely manner and with due regard for the needs and expectations
of clients, the Government, and the people at large.
RESULTS ORIENTATION – through commitment to performance and delivery of results

that impact positively on government and national development.
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.
NATIONALISM – through upholding and promoting Philippine national interests with a

modern and global environment.
CREATIVITY – through constant self-improvement, initiative and resourcefulness in

developing new policies, rules or methods in budget management to benefit the entire
nation.
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.
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Organizational Overview
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Key Clients
BMB-A1
 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-B2
 Department of Health
 Department of Labor and Employment
 Department of Social Welfare and Development
 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
 Office of the President

 Office of the Vice-President
 Department of Budget and Management
 Presidential Communications Operations Office
 Congress of the Philippines
1 Administers the release of the Feasibility Studies Fund per Department Order No. 2015-7 dated April 13, 2015.
2 Administers the release of the Policy on State Universities and Colleges per Department Order No. 2015-7 dated
April 13, 2015.
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 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-D3
 Department of Foreign Affairs

 Department of the Interior and Local Government
 Department of Justice
 Department of National Defense, including the Office of Civil Defense
 The Judiciary
 Autonomous Region in Muslim Mindanao
 Office of the Ombudsman
 Commission on Human Rights
 Commission on Filipinos Overseas
 Dangerous Drugs Board
 National Commission on Muslim Filipinos
 National Intelligence Coordinating Agency
 National Security Council
 Office of the Presidential Adviser on the Peace Process
 Philippine Drug Enforcement Agency
Local Government and Regional Operations Group4
 Local Government Units (LGUs)
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
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Administers the release of the International Commitments Fund per Department Order No. 2015-7 dated April 13, 2015
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Administers the Internal Revenue Allotment and other allocations to LGUs per Department Order No. 2016-20, s. 2016 dated
October 3, 2016
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 Climate Change Commission
 Energy Regulatory Commission
 National Disaster Risk Reduction and Management Council
 Pasig River Rehabilitation Commission
BMB-F
 Department of Education
 Commission on Higher Education (CHED), including the supervision of the State
Universities and Colleges (SUCs)
Regional Offices (RO I to XIII, NCR and CAR)
 Regional Offices of:

o Department of Education
o Department of Public Works and Highways
o Department of Health, including attached hospitals
o Technical Education and Skills Development Authority (TESDA) and Administered
Schools
o CHED
 SUCs
 LGUs, including decentralized hospitals
 Local Water Districts (LWDs)
 Metro Manila Development Authority (MMDA) (for DBM-RO NCR)
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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;
2. Advise the President in issuing executive/administrative orders, regulations,

proclamations and other issuances, the promulgation of which is expressly vested by law
in the President, relative to matters under the jurisdiction of the Department;
3. Establish the policies and standards for the operation of the Department pursuant to the
approved programs of the government;
4. Promulgate rules and regulations necessary to carry out department functions,

objectives, policies, plans, programs and projects;
5. Promulgate administrative issuances necessary for the efficient administration of the

offices under the DBM Secretary and for proper execution of the laws relative thereto.
These issuances shall not prescribe penalties for their violation except when expressly
authorized by law;
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 (ROs);
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
10. Perform such other functions as may be provided by law.
Budget Technical Bureau (BTB)

1. Formulate standards and operating guidelines of general application for budget
preparation, execution and accounting of budget performance, in coordination with the
Budget and Management Bureaus (BMBs), DBM ROs, Legal Service and other DBM
offices/units;
2. Conduct the periodic review of budget preparation, execution and accountability

processes in coordination with other DBM offices;
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3. Recommend policies for the effective and efficient management of expenditures;
4. Act as clearing house for operational guidelines and standards formulated by BMBs for
national government agencies (NGAs);
5. Oversee/coordinate/consolidate the annual preparation of the President's Budget,

including presentation materials, as necessary;
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;
7. Coordinate/monitor and prepare consolidated reports of agency disbursements

performance, including the consolidation of agency Monthly Disbursement Programs as
evaluated by BMBs, as input for the formulation of the National Government
Disbursement Program that will be approved by the Development Budget Coordination
Committee (DBCC);
8. Provide technical assistance to DBM offices/units concerned, such as in the preparation

of comments on congressional bills, draft inter-agency issuances, and clarifications
relative to audit observations;
9. Review existing computerized budgeting systems and recommend

improvements/enhancements thereto in coordination with the BMBs and the Information
and Communications Technology Systems Service;
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.
Internal Audit Service (IAS)

1. Advise the DBM Secretary on matters relating to management control and operations
audit;
2. Conduct management and operations performance audit of DBM activities and

organizational units, and determine the degree of compliance with their mandate,
policies, government regulations, established objectives, systems and
procedures/processes and contractual obligations;
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3. Review and appraise systems and procedures/processes, organizational structure, assets
management practices, financial and management records, reports and performance
standards of the agencies/units covered; and
4. Analyze and evaluate management deficiencies and assist top management by

recommending realistic courses of action.
Department Liaison Office (DLO)

1. Serve as the principal channel/link of communications of DBM with the Executive,
Legislative and Judicial Branches, and ensure the harmonious relations of the
Department with said branches of government;
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 (EOs) 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;
5. Coordinate the preparation and submission of the DBM position on bills/legislative

measures, draft EOs, and other executive issuances; and
6. Shepherd the enactment of the National Expenditure Program, supplemental budget

proposals and DBM legislative agenda into law.
Information and Communications Technology Group
Information and Communications Technology Systems Service

(ICTSS)
1. Develop, update, maintain and implement a DBM Information Systems Strategic Plan, in
coordination with DBM units/offices concerned;
2. Assist in the pursuit of efficient, effective and transparent governance through the
proper management of budget-related information technology systems;
3. Enhance and maintain internal information and communications technology (ICT)

business systems and facilities toward the improvement of public expenditure
management (PEM);
4. Increase DBM employee efficiency and productivity through the proper maintenance of
computer hardware, software, and network connectivity;
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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; and
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.
Legal Group
Legal Service (LS)
1. Provide advice on the legal implications of policies and opinions on laws relative to
budgeting, compensation and management matters;
2. Handle DBM legal cases;
3. Develop, in partnership with concerned units, DBM-proposed legislative measures,

including general and special provisions of the National Expenditure Program and fiscal
and expenditure reforms;
4. Provide legal support to DBM Committees, when necessary;
5. Review DBM contracts and give legal advice thereon;
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.
Local Government and Regional Operations Group
Local Government and Regional Coordination Bureau (LGRCB)
1. Administer the Internal Revenue Allotment (IRA) and all allocations to local government
units (LGUs);
2. Formulate PEM policies for the implementation of LGUs;
3. Oversee LGUs' implementation of PEM policies and undertake capacity building and skills
upgrading of LGUs in coordination with the DBM ROs;
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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.
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;
7. Administer the DBM Manpower Management Information System;
8. Administer an effective and efficient DBM-wide records management system and

internal tracking system;
9. Ensure the automation of internal administrative processes, in coordination with the

ICTSS; and
10. Exercise collection and custodial function on cash, checks, and other forms of income,
including payments for authorized disbursements.
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Finance Service (FS)
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;
3. Prepare, implement and embed the Medium-Term Expenditure Framework (MTEF),

including a Multi-Year Capital Expenditure Program and a Forward Estimates (FEs)
System in DBM operations, in coordination with the CPMS and the different relevant
units;
4. Implement a financial management system to provide internal controls on sources of

financing and expenditures, including the implementation of improved management
systems;
5. Undertake the reconciliation of the DBM's physical inventories of supplies, plant,

property and equipment with the book of accounts;
6. Formulate and implement an effective financial monitoring system in order to provide

DBM Management and the different organizational units with periodic financial reports;
7. Ensure the timely, responsive and efficient use of authorized funds; and
8. Undertake financial management functions to administer loans, grants and technical

assistance (TAs), including fund disbursement management as may be assigned to the
DBM by pertinent project agreements.
Corporate Planning and Management Service (CPMS)
1. Support the DBM Management in embedding a culture of strategic planning and

accountability by establishing relevant systems and processes in the Department, such
as, but not limited to, (a) strategic and operational planning guidelines to facilitate the
formulation, review/assessment, and revision/updating of the DBM medium-term and
annual plans, and (b) results-based performance orientation and approaches, including
the development of pertinent performance information and annual targets, in
coordination with the functional groups (FGs) and delivery units;
2. Develop and implement a performance monitoring, evaluation and reporting model

within the DBM to include, but not limited to, (a) periodic monitoring and evaluation of
performance of the DBM delivery units, and (b) provision of information on
commitments/targets and corresponding accomplishments of the DBM and/or delivery
units to internal and external entities or other reportorial bodies in compliance with
administrative, functional and/or operational requirements;
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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, Quality Management System
Core Team, and Crisis Management Committee.
Budget Policy and Strategy Group
Fiscal Planning and Reforms Bureau (FPRB)

1. Conduct fiscal policy research and planning;
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;
3. Formulate, monitor, and evaluate budget programs in the context of macro-economic

and fiscal targets, including the formulation and monitoring of the annual and quarterly
whole-of-government allotment and cash release programs;
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;
5. Monitor macro-economic developments and their impact on the budget;
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 (OGP);
9. Conceptualize and manage the implementation of budgeting innovations, including

assisting DBM implementing bureaus in mainstreaming these reforms and innovations
which will include strategic thinking, mobilizing technical support from development
partners, and conducting change management programs with agencies;
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
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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.
Budget Information and Training Service (BITS)

1. Manage the timely, orderly and accurate documentation, storage, categorization and
deployment of DBM's information/knowledge assets;
2. Convert, package, publish and disseminate, as necessary, available information of the

Department into various knowledge products;
3. Manage the DBM library services;
4. Provide editorial, design and other services needed for publications;
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
10. Conduct researches/studies and information/advocacy campaigns on new and best

practices on PFM.
Budget Preparation and Execution Group

Budget and Management Bureau (BMB)-A
Budget and Management Bureau (BMB)-B
Budget and Management Bureau (BMB)-D
Budget and Management Bureau (BMB)-E
1. Undertake operational and sectoral policy reviews in collaboration/consultation with
client agencies to ensure quality and appropriate medium-term levels of expenditures
and intra-sectoral budget allocation decision;
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2. Provide recommendations/inputs on:
a. budget and management policy improvements based on in-depth evaluation of
agency programs and projects and overall organizational efficiency and
effectiveness;
b. legislative proposals/bills and planned executive issuances with funding
implications; and
c. budget operations guidelines applicable to its agency/fund coverage;
3. Update/maintain a DBM-managed agency FEs/MTEFs as a budget planning and

management decision tool;
4. Lead the mainstreaming of medium-term and results-based budgeting [MTEF and

Organizational Performance Indicator Framework (OPIF)] and performance management
reforms in client agencies consistent with the PEM framework;
5. Provide technical assistance and advice to stakeholders on the budget preparation and
expenditure management of client agencies;
6. Plan and undertake budget preparation oversight activities for agencies under its
coverage, in coordination/consultation with other DBM offices/units and oversight
agencies concerned;
7. Evaluate and recommend appropriate actions for client agency requests/proposals for:
a. new projects/programs for consideration of the Executive Review Board (ERB) for
inclusion in the agency MTEFs;
b. changes in staffing and compensation concerning military and uniformed personnel
in coordination with the Organization, Position Classification and Compensation
Bureau (OPCCB);
c. funding requirements and preparation/issuance of corresponding fund release
documents; and
d. purchase of motor vehicles;
8. Administer lump sum funds (LSFs)/special purpose funds (SPFs) as part of the oversight
function over specific agency coverages; and
9. Monitor and evaluate the financial and physical performance and overall organizational
efficiency and effectiveness of government agencies vis-à-vis development
goals/targets/priorities in the context of the MTEF and OPIF and provide a basis for
sound policy and budgeting decisions.
Budget and Management Bureau (BMB)-C

client agencies/government-owned or -controlled corporations (GOCCs) under its
coverage to ensure quality and appropriate medium-term levels of expenditures and
intra-sectoral budget allocation decisions;
17
agency/GOCC programs and projects and overall organizational efficiency and
effectiveness;
implications, as well as those with specific GOCC issues on organization,
compensation and position classification; and
c. budget operations guidelines applicable to its agency/GOCC/fund coverage;
3. Review and validate the appraisal of new projects/programs proposed by agencies and
recommend appropriate ERB action for their inclusion in the agency MTEFs;


7. 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;
8. Evaluate and recommend appropriate actions for client agency/GOCC/local water

districts (LWDs) requests/proposals for:
b. organization, staffing, compensation and position-classification (for GOCCs);
documents;
d. purchase of motor vehicles; and
e. Corporate Operating Budgets (for GOCCs)
9. Administer LSFs/SPFs as part of the oversight function over specific agency coverages;
sound policy and budgeting decisions; and
11. Conduct studies on budget policies and formulate policies and standards for the:
a. government corporate sector, including LWDs and prepare operations manual/s,
as necessary; and
b. GOCCs under its coverage, in coordination with the OPCCB and other oversight
agencies.
18
Budget and Management Bureau (BMB)-F5

client agencies to ensure responsive and appropriate medium-term levels of
expenditures and intra-sectoral budget allocation decision;

agency programs and projects and overall organizational efficiency and
effectiveness;
implications; and
c. budget operations guidelines applicable to its agency/fund coverage;


6. Plan and undertake budget preparation oversight activities for client agencies, in
coordination/consultation with other DBM offices/units and oversight agencies
concerned;
7. Evaluate and recommend appropriate actions for client agency requests/proposals for:
b. changes in staffing and compensation;
documents; and
d. purchase of motor vehicles;
8. Administer lump sum funds (LSFs) of client agencies;
sound policy and budgeting decisions;
5
Performance Monitoring and Evaluation Bureau (PMEB) was renamed to BMB-F per Department Order No. 2, s. 2018-
Reassignment of Directors in the Central Office in Agency Coverages
19
10. Develop a results-based monitoring and evaluation (M&E) policy framework for DBM and
the implementing agencies to oversee their conduct of program evaluation based on the
evaluation framework and agenda;
11. Strengthen/institutionalize the M&E systems and organizational structure of

implementing agencies, including pertinent systems automation through development of
M&E policies, standards and methodologies for agency physical and financial
performances; and
12. Monitor the progress and fast-track the implementation of convergence

programs/projects of the Administration and assess the delivery of services and agency
performance therefor.
Organization and Systems Improvement Group

Organization, Position Classification and Compensation Bureau
(OPCCB)
1. Administer and maintain a unified compensation and position classification system,
including performance-based incentives for NGAs, GOCCs covered by DBM, and LGUs in
coordination with the CSC;
2. Develop policies, standards and guidelines on organization and staffing for NGAs;
3. Formulate policies and budgetary guidelines on Personnel Services and associated

expenditures;
4. Evaluate agency proposals on organization, staffing, compensation and position

classification, and issue the Notice of Organization, Staffing and Compensation Action to
agencies, except those involving military and uniformed personnel and GOCCs which will
be continually handled by the BMBs concerned;
5. Monitor government manpower levels and administer and maintain a comprehensive

and reliable database on national government positions and personnel, through the
Government Manpower Information System (GMIS), and link with the Human Resource
Management Information System of the CSC and other related databases;
6. Pursue the deregulation of input controls in organization, staffing and compensation

management parallel with the shift towards output/results-based orientation of
agencies;
7. Prepare recommendations and position papers on legislative proposals/bills and planned

executive issuances with policy and government-wide implication, as well as specific
agency issues on organization, staffing, compensation and position classification; and
8. Provide technical assistance to client agencies and authorities/decision makers on

matters related to organization, staffing and compensation.
20
Systems and Productivity Improvement Bureau (SPIB)
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;
2. Study and recommend appropriate mechanisms/strategies/systems and structures to

improve the management of government assets, in coordination with relevant agencies;
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;
4. Provide technical and administrative support to the Government Quality Management

Committee in the implementation of the Government Quality Management Program;
5. Lead the provision of technical support to the Rightsizing Program of the Executive
Branch;
6. Undertake researches and studies on government-wide organizational structuring;
7. Formulate measures on effective internal controls, for the implementation by

government agencies, to ensure the integrity, accuracy, completeness, and reliability of
government financial and management systems, pending the establishment of an Office
of the Comptroller General in government; and
8. Prepare inputs/recommendations on legislative proposals/bills, draft EOs and other

proposed executive issuances which have implications on management systems
improvement, productivity enhancement and asset management in government and
other related concerns.
Regional Offices (ROs)

1. Provide policy advisory and support services to the DBM Central Office, Regional
Development Councils (RDCs), Regional Inter-Agency Teams (RIATs), Regional Inter-
Agency Committees (RIACs), Project Monitoring Committees (PMCs) and other regional
policy-making bodies, as may be appropriate;
2. Plan and undertake budget preparation and execution activities for SUCs and
decentralized agencies with transactions delegated to Regional Offices (ROs) and the
Metropolitan Manila 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;
4. Administer/manage the Government Manpower Information System (GMIS) of SUCs and

decentralized agencies delegated to ROs;
21
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;
6. Evaluate and approve organizational and staffing modifications inclusive of action on

compensation and position classification matters, of SUCs, decentralized agency
coverages and MMDA for DBM-NCR, and LWDs;
7. Release funds to SUCs, decentralized agency coverages, and LGUs in accordance with the
provisions of the annual General Appropriations Act (GAA);
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;
11. Evaluate and recommend actions on requests for authority to purchase motor vehicles of
SUCs, LGUs and other decentralized agencies;
12. Respond to queries on budgetary or compensation-related matters of LGUs, SUCs and

other agencies concerned in the regions;
13. Ensure that the reportorial requirements for all Allocations to LGUs are complied by the
LGUs; and
14. Monitor and evaluate the programs/projects/activities funded under the Local
Government Support Fund, particularly under Assistance to Cities, and Financial
Assistance to LGUs.
22
Matrix of DBM Key Services
Type of Request/Action for Client/s Documentary Requirements Processing Unit/s Processing Time Flowchart
DBM Services (with complete documentary
requirements)
CURRENT YEAR’S BUDGET – PROGRAMMED FUNDS

A. Agency Specific Budget
A.1 For Comprehensive NGAs, SUCs, OEOs BED 1 BTB, BMBs and ROs 15 calendar days after the 1 and 3
Release (FCR) - GAA as signing of the GAA
Allotment Order (GAAAO) BED 2
BED 3
BED 4
A.2 For Later Release (FLR) NGAs, SUCs and GOCCs SBR BMBs and ROs Not to exceed 15 calendar 1 and 3
portion including New days
Budgetary Provisions not BED 1
included in the NEP/GAA
BED 2
BED 3 (except GOCCs)
BFAR
BTR Certification for Use of Income

(if applicable)
Justification and other supporting

document/s, e.g. List of projects and
implementing units, project profile,
list of equipment to be purchased,
validated list of claimants, status of
funds, clearance from competent
authority if applicable)
OP Approval for Intelligence Fund
A.3 Comprehensive Release NGAs, SUCs BED 3 3 working days (if per 1 and 3
of NCA Operating Unit)
10 working days (if per

Agency)
23
requirements)
B. Multi-User Special Purpose

Fund
B.1 For Release from the NGAs, GOCCs SBR BMBs, BTB and ROs 3 working days 1 and 3
Miscellaneous Personnel (for simple/routine
Benefits Fund (MPBF) FAR 1 transaction/s)
BED 1 Not to exceed 15 calendar

days (for complex
BED 3 transaction/s)
Detailed computation of actual PS

requirement
B.1.a For newly filled NGAs, SUCs In addition to the requirements for BMBs and ROs 3 working days 1 and 3
regular MPBF: (for simple/routine
positions/promotions/ transaction/s)
newly created positions Certified True Copy of appointment
papers of newly hired/ promoted Not to exceed 15 calendar
personnel days (for complex
transaction/s)
Copy of assumption to duty of newly
hired/promoted personnel (if the
date of appointment is different from
the first day of assumption)
DBM Letter covering Approved

Rationalization/ Reorganization Plan
(if applicable)
Authority to fill/hire (if applicable)
B.1.b For Performance- NGAs and SUCs In addition to the requirements for BMBs and ROs 3 working days 1 and 3
Based Bonus (PBB) MPBF: (for simple/routine
transaction/s)
AO 25 Clearance/ Approval on
agency compliance with Not to exceed 15 calendar
performance and good governance days (for complex
requirements, among others transaction/s)
OPCCB Computation
24
requirements)
Evaluation of NGAs For OPCCB OPCCB, BMBs 9 working days 1 and 7

Requirements for
Performance-Based Bonus
(PBB) of NGAs Endorsement duly-signed by Agency
Head
Agency Form 1.0 (Report on Rating

and Ranking of Delivery Units and
Employees)
Guidelines, process/criteria used in

rating and ranking of delivery units
and employees signed by the HR
Head and Agency Head
Result of Validation of PBB

Requirements issued by AO No. 25
Secretariat
3 working days
For BMBs (for simple/routine
transaction/s)
AO 25 request for validation of Not to exceed 15 calendar

agency financial and physical days (for complex
accomplishments transaction/s)
AO 25 request for revalidation of

agency justification for non-
compliance of certain performance
measures
AO25 result of final validation and

OPCCB computation as basis for
release of SARO/NCA
25
requirements)
B.1.c For PBB of SUCs SUCs In addition to the requirements for ROs 3 working days 3
release from MPBF: (for simple/routine
transaction/s)
Result of Validation of PBB
requirements as compiled by the AO Not to exceed 15 calendar
25 IATF Secretariat and endorsed by days (for complex
the AO 25 IATF Head transaction/s)
IATF letter informing SUC of the

evaluation results signed by the DBM
Secretary
Form 1.0 (Report of Rating and

Ranking of Bureaus/Offices/Attached
Agencies/Delivery Units/Employees)
as coursed through CHED
Breakdown of SARO request by MFO
B.1.d For Payment of Back NGAs In addition to the requirements for BMBs and ROs 3 working days 1 and 3
Salaries and Other PS release from MPBF: (for simple/routine
Benefits transaction/s)
Letter request of the personnel
Not to exceed 15 calendar
concerned
days (for complex
transaction/s)
List of personnel concerned and
corresponding computation of back
salaries and other benefits
Copy of decision on the case by

competent/proper authority, if
applicable
Updated Service Record certified by

the HRMO
Justification for non-availability of PS

appropriations
26
requirements)
B.2 Pension and Gratuity Fund

(PGF)
B.2.a Monetization of NGAs, LGUs Letter request of concerned BMBs, ROs 3 working days 1 and 3
Transferred Leave Credits devolved personnel (for simple/routine
to devolved personnel transaction/s)
Endorsement of LGU
Executive/Secretary or his/her duly Not to exceed 15 calendar
authorized representative, as days (for complex
employer transaction/s)
Copy of the latest NOSA or

certification by the MBO on the
latest salary schedule being
implemented by the LGU
Updated Service Record and Leave

Card of concerned employee,
reflecting the transferred leave
credits upon devolution, certified by
the HRD of the present LGU
employer
B.2.b Monetization of NGAs and SUCs SBR BMBs and ROs 3 working days 1 and 3
Leave Credits of (for simple/routine
NGA/SUCs Employees List of Employees with Approved transaction/s)
Application for Monetization of Leave
Credits Not to exceed 15 calendar
days (for complex
Approved application for transaction/s)
monetization of leave credits
27
requirements)
B.2.c Retirement Gratuity NGAs, LGUs and SUCs SBR BMBs and ROs 3 working days 2 and 3
Benefit - For GSIS and (for simple/routine
Non-GSIS Members List of actual retirees to be paid transaction/s)
(Optional Retirees) (LARP):
-Name of actual retirees, categorized Not to exceed 15 calendar
into compulsory of optional; days (for complex
-Name of GSP (Branch, transaction/s)
Address)/Savings Acct Number
-Position Title/Rank at retirement
date
-Unique Position Item Number
-Dates of birth, original appointment
and retirement;
-Highest Monthly Salary per Notice
of
Salary Adjustment (NOSA);
-Gross amount of retirement claim,
deductions, and net amount due;
and
-RGB based on total creditable
services and number of gratuity
months.
Retirees under R.A. No. 1616
Duly accomplished Application

Retirement Form
Authenticated copy of
updated/complete Service Record
Certification of Inclusive Leave

Without Pay (LWOP), if any
Letter of intent to retire
Approved Application Letter of

Retirement
Statement of Leave Credits Earned

certified by HRMO
28
requirements)
GSIS Clearance/Approval (for GSIS

Members)
Adjudication and Computation Sheet
Death Certificate for deceased

retiree, Legal heir, NSO Marriage
Certificate for change of name of
married women
Latest Notice of Salary Adjustment
Additional Requirements for

devolved personnel:
Letter Request of concerned

devolved personnel
Endorsement of LCE, as employer
Appointment paper as devolved

employee
Updated Leave Card of concerned

employee, reflecting the transferred
leave credits upon devolution and
balances as of retirement date,
certified by the HRMO of the present
LGU employer
Retirees under R.A. No. 910
SBR
Certification on the other allowances

and similar benefits authorized to be
included in the computation of RG
under R.A. No. 910
29
requirements)
OP Approval, for military personnel

of the DND
Agency Head approval for uniformed

personnel under DILG
Approval of the Chief Justice for

members of the judiciary and lower
courts, Head of the Appellate for
Members of the Appellate Court
GSIS Retirement Voucher, if

applicable
B.2.d Terminal Leave NGAs, LGUs and SUCs SBR BMBs and ROs 3 working days 2 and 3
Benefit (for simple/routine
List of Actual Retirees to be Paid transaction/s)
(LARP) supported with Copy of
updated/complete Service Record Not to exceed 15 calendar
and Statement of Leave Credits days (for complex
Earned certified by the Personnel transaction/s)
Officer
Other supporting documents

pursuant to BC Nos. 13-1, 13-1A and
14-1
Justification (reason for late filing of

claim)
B.3 National Disaster Risk- NGAs, GOCCs, LGUs, SUCs OP approval/directive BMBs and ROs 3 working days 1 and 3 (BMBs and
Reduction and Management (for simple/routine ROs)
Fund (NDRRMF) SBR transaction/s) 5 (BMB-E)

days (for complex
BED 3
30
requirements)
Copy of endorsement of the

NDRRMC for recommendation to OP
(Optional per SP in the GAA)
B.4 Contingent Fund NGAs, LGUs, GOCCs, SUCs SBR BMBs and ROs 3 working days 1 and 3
(for simple/routine

days (for complex
Approval of the President of the

Philippines
List of Feasibility Studies approved

by INFRACOM indicating the project
name, description and purpose
among others
Recommendation from the National

Disaster Risk Reduction Management
Council
C. Use of Income/Excess Income NGAs7, GOCCs SBR BMBs and BTB 3 working days 1
(for simple/routine
BTr Certification on actual income transaction/s)
remitted/deposited
Agency Report of Income collected days (for complex
and deposited with Bureau of transaction/s)
Treasury (with monthly breakdown)
BED 1
BED 2
7
Agencies authorized by law to utilize income collections cannot be authorized to avail excess income per NBC No. 573
31
requirements)
BED 3
D. Foreign Assisted Projects NGAs, GOCCs SBR BMBs 3 working days 1

(Loan Proceeds) (for simple/routine
transaction/s)
Approved/signed Loan Agreement
(to included Project Appraisal
Document)
days (for complex
Project Profile transaction/s)
BED 1
BED 2
BED 3
BTr Certificate for receipt of loan

proceeds
Other documents required under

DBM-COA-DOF Joint Circular 2-97
E. Risk Management Program for NGAs, GOCCs SBR BMBs 3 working days 1
Public-Private Partnership (for simple/routine
Projects transaction/s)
BTr Certification on excess income
generated by the National
Government
days (for complex
transaction/s)
CURRENT YEAR’S BUDGET - AUTOMATIC APPROPRIATIONS
F. Issuance of SARO/NCA
NGAs and GOCCs For NGAs BMBs 3 working days 1
F.1 Availment of Grant (for simple/routine
Proceeds SBR transaction/s)
Credit Advice from Bangko Sentral Not to exceed 15 calendar

ng Pilipinas days (for complex
32
requirements)
Certification of receipt or deposits transaction/s)

from the BTr on the availability of
the balance
BED 1
BED 2
BED 3
Approved Grant Agreement
Project Profile
Additional requirement for

subsequent releases:
FAR 1 of the immediately preceding

quarter
For GOCCs BMB-C
SBR
Certification of receipt or deposits

from the BTr on the availability of
the balance
F.2 Customs Duties and Taxes NGAs SBR BMBs 3 working days 1
(for simple/routine
Quarterly Report of Taxes and transaction/s)
Duties Availment
Statement of Account/Assessment days (for complex
from BOC transaction/s)
33
requirements)
F.3 Tax Subsidy NGAs and GOCCs FIRB resolution BMBs 3 working days 1
(for simple/routine
Certification of entitlement to transaction/s)
subsidy issued by FIRB
days (for complex
transaction/s)
F.4 Special Account in the NGAs, SUCs, GOCCs SBR BMBs and ROs 3 working days 1 and 3
General Fund (for simple/routine

days (for complex
BTr Certification on the available

balance of SAGF/Certification of
receipt or deposits from the BTr
Statement of Receipt/Disbursement
duly certified by the Chief
Accountant
Justification
Additional requirement for newly

authorized SAGF, e.g. Request for
fund code from DBM
Additional requirements for existing

SAGF, e.g. FAR 1 and BAR 1
F.5 Modification in the NGAs and SUCs SBR BMBs, ROs 15 working days 1 and 3
Allotments Issued
Accomplished Realignment Advice
Form (RAF) (Attachment 2) duly
signed by the approving authority or
his designated representative cited
in 5.4.2 of NBC 573
34
requirements)
Justification for the proposed

modification
Certification of actual Deficiency and

Sources of Funds signed by the
Budget Officer, identifying the
affected P/A/Ps and objects of
Expenditure (“From” and “To”) –
Attachment 3 per NBC 573
Latest SAAOBD
BED 1 and BED 2
F.6 Use of Savings for NGAs, LGUs and SUCs SBR BMBs and ROs 3 working days 1 and 3
Augmentation of Deficient (for simple/routine
P/A/Ps Certification on how Savings were transaction/s)
generated signed by the Agency
Head, identifying the specific P/A/Ps, Not to exceed 15 calendar
allotment and objects of days (for complex
expenditures FROM and TO transaction/s)
Justification
FAR 1
Details of Savings and Augmentation

of Deficient P/A/Ps
OP Approval
F.7 Release of Additional NGAs Agency Request BMBs and ROs 3 working days 1 and 3
NCA/s (for simple/routine
Supporting Documents, e.g. Not to exceed 15 calendar

Computation of deficiency and Copy days (for complex
of Sub-ARO (if applicable) transaction/s)
35
requirements)
Statement of Latest Book Balance of

MDS Sub-Account from GSBs
F.8 Trust Receipts (includes NGAs and SUCs Agency Request BMBs and ROs 3 working days 1 and 3
donations 1 year or less) (for simple/routine

Statement of Collections and days (for complex
Deposits supported by deposit slips transaction/s)
(i.e., that the amount was deposited
as trust)
BTr Certification that the amount

was deposited
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
F. 9 Refund of payment of NGAs Agency Request BMBs 3 working days 1 and 3

fees/other collections (for simple/routine
Photocopy of Official Receipt duly transaction/s)
certified by the Chief Accountant and
approved by the Agency Head Not to exceed 15 calendar
days (for complex
transaction/s)
Photocopy of Deposit Slip validated
by the bank/BTr Certification
Justification
36
requirements)
F.10 Payment of Rewards to NGAs Agency Request BMBs 3 working days 1 and 3
Informant on Violators (for simple/routine
of Internal Revenue, Resolution of the BIR or BOC transaction/s)
Tariff and Custom Laws, Rewards Finance Committees duly
Rules and Regulations endorsed by the Department of Not to exceed 15 calendar
Finance days (for complex
transaction/s)
BTr Certification and BTr JEV
effecting adjustment of deposits to
trust account
BED 3
F.11 Payment of Trust Fund NGAs Agency Request BMBs 3 working days 1
(for simple/routine
List of claimants with corresponding transaction/s)
amounts signed by authorized
agency officials Not to exceed 15 calendar
days (for complex
transaction/s)
BTr Certification and BTr JEV
effecting adjustment of deposits to
trust account
OTHER BUDGETARY REQUESTS - LGUs/LWDs/GOCCs

G. Release of Share in Tobacco LGUs, BTr Joint or reconciled certification of Local Government and 15 calendar days 4
Excise Tax actual collection by the BIR and Regional Coordination
remittance to BTr Bureau
Certification of volume of production DBM ROs

and acceptance made by the
National Tobacco Administration
(NTA)
37
requirements)
H. Release of Other Allocations to LGUs, BTr LGU Request Local Government and 15 calendar days 4
Local Government Units Regional Coordination
Joint or reconciled certifications of Bureau
actual collection from BTr and
collecting agency
I. Release and Utilization of the LGUs, BTr Request Letter signed by the LCE ROs 15 calendar days 4
Local Government Support (Submitted to the DBM through its
Fund-Financial Assistance Regional Offices)
List of priority programs and/or

projects to be implemented signed
by the LCE
Applicable documents depending on

the type of program/project being
proposed to be funded (Please see
Local Budget Circular (LBC) No. 117
dated 05 February 2018- Guidelines
on the Release and Utilization of the
Local Government Support Fund
Financial Assistance to LGUs in the
FY 2018 GAA for the specific list of
eligible programs and projects and
the documentary requirements)
Report following the template

prescribed in Annex I of LBC No. 117
for LGUs that previously received
funding support from the LGSF-FA to
LGUs
J. Review of Annual Budget LGUs Transmittal letter signed by the Within 60-90 calendar days 3
Secretary of the Sanggunian
Budget Message signed by the LCE
38
requirements)
Appropriation Ordinance signed by

the Presiding Officer, Secretary of
Sanggunian and the LCE, which
includes the following:
 Plantilla of
Personnel/Personnel
Schedule prepared by the
Department Heads,
reviewed by the HRMO and
approved by the LCE; and
 Annual operating Budget of
Local Economic
Enterprise(s), if any
Annual Investment Program to

include Annexes E1, E2, E3, E4, E5,
E6, and E7 signed by the LCE,
Planning Officer and Budget Officer
Sanggunian Resolution approving

the Annual Investment Program
(AIP) signed by Secretary
Supporting Plans:
-DILG reviewed GAD Plan & Budget
-LDRRMP
-Climate Change Action Plan
Veto Message, if any, signed by the

LCE
Sanggunian’s Action on veto, if any,

signed by the Secretary and
Presiding Officer
K. Review of Supplemental LGUs Transmittal letter signed by the ROs Within 60-90 calendar days 3
Budget Secretary of the Sanggunian
Appropriation Ordinance signed by

the Presiding Officer, Secretary of
the Sanggunian, and the LCE
39
requirements)
Funds Actually Available:
Certified Statement of Additional

Realized Income signed by the Local
Treasurer and Local Accountant
Certification of Savings signed by the

Local Treasurer and Local
Accountant
Certified Statement of Income from

New Revenue Measures signed by
the Local Treasurer and Local
Accountant
Copy of duly enacted Tax Ordinance

which imposes new local taxes,
charges, fees, fines or penalties or
which raises existing local taxes,
charges, fees, fines or penalties
signed by the Local Treasurer and
Local Accountant
Copy of official communication

stating that the LGU is a recipient of
new or higher remittances,
contributions, subsidies or grants
in aid from the National Government
or from government corporations
and private entities
Realignment of Appropriations in
times of Public Calamity
Certificate of Source of Funds

Available for Appropriations signed
by the LCE, Local Treasurer and
Local Accountant
40
requirements)
Veto Message, if any, signed by the

LCE
Sanggunian’s Action on veto, if any,

signed by the Secretary and
Presiding Officer
L. Evaluation of COB GOCCs Agency transmittal letter for COB BMB-C 15 working days 1
evaluation
Board Resolution approving the

Corporate Operating Budget
Duly accomplished DBM Forms as

required in the Budget Call issued
for the year
M. Release of Funds
M.1 Release of the National GOCCs Letter request on the release of BMB-C 15 working days 1
Government Subsidy, funds from the Agency Head
Equity or Net Lending
Endorsement from the Agency head
Financial Statements
Other justifications as may be

required
M.2 Unprogrammed Fund- GOCCs SBR BMB-C 15 working days 1

Budgetary Support to
GOCC Subsidiary loan agreement between
DOF and GOCC concerned
Project Profile
BED 1
BED 2
41
requirements)
BTr certification
OTHER KEY SERVICES

N. Organizational Structure and
Staffing Pattern Requirement
N.1 Organizational and/or NGAs Agency Request OPCCB 100 working days 6
Staffing Modification - (for new agencies or major
New Organizational Legal Basis reorganization)
Structure and Staffing
Pattern (OSSP) and Major Rationale/background of the
Reorganization proposal
Proposed organizational chart
Proposed functional chart
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
Funding source
Additional requirements for 50 working days (for proposals 6

Minor OSSP Modification involving two or more divisions
and/or 16-29 positions)
Existing organizational chart and
proposed changes 22 working days (for proposals
42
requirements)
Existing functional chart and involving 15 positions or less)

proposed changes
N.2 Creation/ Reclassification/ NGAs, SUCs For OPCCB OPCCB 50 working days (for proposals 3 and 6
Conversion/ Upgrading of involving two or more divisions
Positions Agency Request and/or 16-29 positions)
Legal basis 22 working days (for proposals

involving 15 positions or less)
Rationale/ background of the
proposal
Number of proposed positions
Position title/ salary grade
Proposed new position title/ salary

grade (for reclassification,
conversion, and upgrading)
Unique Item Number of positions

based on latest PSIPOP (for
reclassification, conversion, and
upgrading)
General statement of functions of

the positions
Organizational deployment
Computation of PS cost
Funding source
43
requirements)
Qualification requirements of the

new class of position (for
reclassification)
For ROs (DepEd) ROs (for DepEd, TESDA,

SUCs, CHED, DOH,
Agency Request and DPWH) 3 working days (1-10
positions)
List of positions requested for
conversion/reclassification/upgrading 15 working days (more than 10
positions)
Updated Plantilla of Personnel (if
applicable)
Existing/actual duties and

responsibilities of incumbents of
positions for reclassification/
conversion/upgrading of positions
For ERF and Master Teacher

conversions (DepEd) and upgrading
under NBC 461 (SUCs), the following
are required:
-Approved ERF
-Approved Evaluation Form for

Master Teacher
-Approved NBC 461 print-out
Legal Basis/Justification for the

conversion/reclassification/upgrading
of positions
Positions offered for abolition to

offset increase in PS as a result of
the conversion/reclassification/
upgrading
Proposal for modification of IOS, if

applicable
44
requirements)
N.3 Transfer/Swapping of NGAs Agency Request ROs 3 working days for single 3
Positions position
Endorsement Letter from Agency
Regional Office 15 working days for multiple
positions
Rationale/Justifications
Endorsement with conformity of the

previous employer or agency head
Description of the positions involved

including the number of positions,
position title/salary grade/unique
item number, as necessary
Duly notarized Memorandum of

Agreement between the concerned
employee/s, heads of previous
agency and new agency
Barangay Certificate (as proof of

residence)
N.4 Staffing modification due LWDs Agency Request signed by the LWD BMB-C and ROs Within 30 calendar days 1 and 3
to approved General Manager
categorization/ re-
categorization of LWDs Board Approval
Certificate of Category Signed by the

Administrator, Local Water Utilities
Administration
Certification from the COA Auditor

that the LWD did not incur any
losses for the last immediate two (2)
years
Existing and proposed Organizational

Structure and Staffing Pattern
(OSSP) including Plantilla of
Personnel
45
requirements)
Latest Statement of Income and

Expenditure
Certification of Number of Service

Connections
Monthly Data Sheet
Other justifications as may be

required
O. Review of Approved Position LWDs Agency Request ROs Within 30 calendar days 3
Allocation List (LWDs)
Plantilla of Personnel (POP)/Position
Allocation List
Notice of Step Increment (NOSI), if

applicable
Notice of Salary Adjustment (NOSA)
CSC Attested Appointment of Newly-

Hired/Promoted Employees, if
applicable
P. Acquisition of Motor Vehicles NGAs, GOCCs, LWDs, Agency Request for Authority to BMBs and ROs 5 working days 1 and 3
SUCs and LGUs (if funding Purchase MV (for simple/routine
P.1 With Built-in Appropriation is from the National transaction/s)
released through GAARO Government, not from Approved Annual Procurement Plan
local funds) Not to exceed 15 calendar
days (for complex
Justification for the acquisition of the transaction/s)
vehicle(s) disclosing the quantity,
specifications and cost of vehicle(s)
Proposed deployment by
organizational unit/user official
Inventory and Inspection Report of

Unserviceable Equipment covering
the vehicle intended to be replaced
46
requirements)
Duly accomplished Motor Vehicles

Inventory Form
Additional requirements for SUCs:

-Board Resolution approving the
motor vehicle acquisition
- Approved operating budget
(regular/ supplemental)
Additional requirement for LWDs:

LWUA endorsement
Additional requirement for LGUs:

DILG Recommendation
Additional requirement for items

requiring specific approval by the OP
(eg. Luxury Vehicle, Military
Vehicles, Air/Water Crafts): OP
approval
P.2 Other Funding Sources In addition to the above documents:

(such as Trust Fund, Trust Certification of Availability of Funds
Receipt, Trust Liability
Account, Other Special
Accounts except Contingent
Fund)
Q. Funding of Multi-Year Projects
Q.1 Issuance of Multi-Year NGAs Request for MYOA including a BMBs 3 working days 1
Obligational Authority confirmation on the agency (for simple/routine
(MYOA) for Foreign commitment transaction/s)
Assisted Projects
(FAPs)/Locally Funded Funding Strategy/Medium Term Not to exceed 15 calendar
Projects (LFPs) Expenditure Program days (for complex
47
requirements)
Approval of the projects by: transaction/s)

 INFRACOM or NEDA Board or
DBCC, when applicable
 Agency Head supported with
following:
 Summary of Project
Benefits including
economic viability and
technical justification
 Details of expected output
and outcome
Approved loan agreement for FAPs,

when applicable
Certification of the Agency Head that

any procurement activity pertaining
to project to be covered by the
MYOA has not been started as of
date of request
All other clearances as required

under existing laws, policies, rules
and regulations, when applicable:
DICT endorsement of
computerization projects
NTC clearance for acquisition of

communication equipment
DENR geo-hazard certification of

project location with geo-tagged
map or electronic photograph of the
project location with certification
Approval of the projects or activities

by the President of the Philippines in
the event that the Revised AFPMP
has not yet been endorsed to the
Congress
48
requirements)
In the case of AFP Modernization

Program (AFPMP):
Approval by the President issued to

the DND Secretary to enter into MYC
for a specific acquisition or project
Request for MYOA including a

confirmation on the agency
commitment
Funding Strategy/Medium Term

Expenditure Program
Q.2 Request for Letter of NGAs Agency Request BMBs 3 working days 1
Commitment (LOC) for (for simple/routine
PPP Projects Approval of the projects by: transaction/s)
 INFRACOM or NEDA Board or
DBCC, when applicable Not to exceed 15 calendar
 Agency Head supported with days (for complex
transaction/s)
following:
 Summary of Project
Benefits including
economic viability and
technical justification
 Details of expected output
and outcome
NEDA Board Resolution
Joint Certification by the DOF and

the PPP Center on the list of
obligations and corresponding
amounts committed by the National
Government for the PPP Project
49
requirements)
Agency Budget Strategy for the

National Government obligations in
the PPP project
Agency Summary of the PPP project

term sheet containing its technical,
economic, financial, social and
environment appraisal aspects
Q.3 Confirmation of Funding NGAs Agency Request BMBs 3 working days 1

Strategy (for simple/routine
transaction/s)
NEDA Evaluation Request Report
Funding Strategy Clearance prior to days (for complex
ICC approval transaction/s)
Multi- Year Funding Requirement

with Annual Breakdown
Agency Public Investment
Q.4 Issuance of Forward NGAs, SUCs Agency Request BMBs 3 working days 1
Obligational Authority (for simple/routine
(FOA) for FAPs Draft Project Appraisal Document transaction/s)
Draft Loan Agreement/ Suppliers Not to exceed 15 calendar

Contract, if applicable days (for complex
transaction/s)
NEDA Board Approval
R. Issuance of Non-Cash NGAs, SUCs Agency Request BMBs 3 working days 1

Availment Authority (NCAA) (for simple/routine
for FAPs Certificate of Acceptance for services transaction/s)
rendered/goods delivered by the
contractor/supplier Not to exceed 15 calendar
days (for complex
Withdrawal Application from the transaction/s)
Foreign Institution
50
requirements)
Copy of BTr Journal Voucher

recording the amount paid directly
by the lending institution to the
suppliers/contractor as proceeds of
borrowing
List of
suppliers/contractors/consultants
directly paid by the lending
institution
Other documents to ensure that

there is a previous allotment issued
corresponding to the request for
NCAA
S. Issuance of Cash NGAs (DOLE, DFA) Agency Request BMB-B and BMB-D 3 working days 1
Disbursement Ceiling (CDC) for (for simple/routine
Foreign Service Posts (FSPs) Accountability reports as transaction/s)
consolidated by the DFA or DOLE
Home Office (i.e., FSP Monthly Not to exceed 15 calendar
Report of Income) days (for complex
transaction/s)
BTr Certification on actual income
collected
Certified list of allotment and

corresponding obligations incurred
for the specific funds against which
disbursements shall be applied
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)
Division Admin. BMAN/BMS SBMS CBMS ADir. Dir.
Start
Receives SBR
Uploads SBR and Receives SBR through Determines Division to

supporting documents the DMS and records Determines the handle SBR
through the DMS receipt of request following:
1. Actions to be taken
Checks completeness 2. Complexity of the
of documentary request
3. Technical staff to 2
requirements
process SBR
Incomplete Accomplishes DMS returning the request citing needed documents

D
(p.2)
2 Complete
C Reviews and initials Recommends draft
(p.2) Reviews and recommends action documents action documents as action documents to
Evaluates and prepares to compliance with the USEC thru the
Releases letter to action documents documentary ASEC
agency requirements, format
and computation
Effects corrections
1 In
In
Denied Approved order order
End
A B
(p.2) (p.2)
(w/o SARO/NCA/ANCAI) (w/ SARO/NCA/ANCAI)
Not Not
in order in order
1
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
Page 2 of 2
for DBM Central Office
BMB ASEC (BPE) USEC (BPE) OSEC BTB
Dir. CPRU
A Reviews the action

(p.2) documents prior to
B C
(p.1) approval
(p.2) In order
Not
Not in order C
in order (p.1)
Receives approved action

Reviews action documents prior to approval In order documents and prints
official release documents
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)
Signs 'action for denial'

D
(p.1) letter (2nd time)
End
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
Central Records Budget and Management Bureau (BMB)
Division Admin. BMAN/BMS SBMS CBMS ADir. Dir.
Start
Receives SBR
Uploads SBR and Receives SBR through Determines Division to

supporting documents the DMS and records handle SBR
through the DMS receipt of request
Determines actions to
be taken and the
Checks completeness technical staff to
of documentary process SBR for 2
requirements appropriate action
Accomplishes DMS returning SBR citing needed documents

Incomplete
Complete Reviews action

Reviews action
documents as to
documents prior to
compliance with
2 Prepares action approval
Reviews and recommends action documents documentary
1 documents
requirements, format
and computation
Releases letter to
agency In
In
Effects corrections Not in order In order
order
order
in order A
(p.2)
End (w/ SARO/NCA/ANCAI)
(w/o SARO/NCA/ANCAI)
Not Not
in order in order
1
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)
Receives approved action

document and prints the
official release document
Signs official release

document
Releases official release

document to the following:
1. Agency
(SARO/ANCAI/LARP/ List of
Employees Availing
Monetization
End
DBMCC-FC-02
Rev.1
55
FC No. 3
Process Flowchart for Special Budgetary Requests (SBR) directed to the DBM Regional Offices Page 1 of 1
BMB - RO RO
Admin. BMAN/BMS SBMS CBMS Regional ADir. Regional Dir. CPRU
Start
Determines Division to
3
handle SBR
Receives SBR
Checks completeness of
Signs the official Prints the official
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
Admin. Acct CAO Regional ADir. Regional Dir. BMAN/BMS, SBMS,

CBMS
Start
Receives official release Reviews the DV, FC and

2
documents (e.g. SARO ACIC prior to approval
and ANCAI)
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 posts Reviews ObR prior to 1 Chief Executive
in the appropriate approval 1
registry
Not in order
Reviews and Reviews the NFCI prior SVBMS/CBMS reviews

Not in order to approval and recommends
recommends approval
1 In order of the DV, FC and ACIC approval of the NFCI
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
Sends NFCI to LGU 3

3
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
Records Division in-
same to the forwards the
BMA/BMS
Receives OP Forwards OP receipt of OP charge for the routing
same to the
Asst. Div. Chief
directive and Directive to directive and slip preparation / Div. Chief for
forwards it to
the Ofc. of the
BMB-E for forwards the Initials routing review and
control purpose
Secretary same to the slip and initial
Initials/signs Receives routing
Asst. Director forwards
routing slip and slip and prepares
the same to the
Director for forwards the e-copy 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-E
(thru fax) release 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/
forwards the USec. for BPE
release NCA 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
Rev. 01 58 End
As of January 22, 2018
FC No. 6
Process Flowchart for Evaluation of Organization, Staffing, Position Classification and Compensation Proposals, and Page 1 of 4
Issuance of NOSCA
(For BMB-E as Fund Administrator)
59
Process Flowchart for Evaluation of Organization, Staffing, Position Classification and Compensation Proposals, and FC No. 6
Page 2 of 4
Issuance of NOSCA
(For BMB-E as Fund Administrator)
60
Page 3 of 4
Issuance of NOSCA
or BMB-E as)
61
Issuance of NOSCA Page 4 of 4
For BMB-E as)
62
FC No. 7
Process Flowchart for Implementation of Performance-Based Incentive System Page 1 of 2
63
Process Flowchart for Implementation of Performance-Based Incentive System FC No. 7
Page 2 of 2
64
Feedback Mechanism
Kindly let us know how we have served you by doing any of the following:
1. Accomplish our Client Feedback Form (available at our website):
 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.
2. Send your feedback through email webadmin@dbm.gov.ph or mail us at:
Office of the Secretary

Department of Budget and Management
Boncodin Hall, Gen. Solano St., San Miguel, Malacañang, Manila 1005
65
REPUBLIC OF THE PHILIPPINES
Department of Budget and Management
BONCODIN HALL, GEN. SOLANO ST., SAN MIGUEL, MANILA
CLIENT FEEDBACK FORM

TYPE OF FEEDBACK
Compliment Complaint Suggestion
(attach additional sheets, if necessary):

COMPLIMENT
Please indicate the name of the person you want to commend: _______________________
Comments:
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
COMPLAINT
If you think we fell short in meeting your service expectations, please describe the situation,
indicate the name of the personnel involved and the date the incident occurred:
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
SUGGESTION
As a result of your experience with us, what service-related improvements can you
recommend?
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
CONTACT INFORMATION (optional):
NAME
ADDRESS
CONTACT NUMBERS
E-MAIL ADDRESS
DEPARTMENT/OFFICE
Thank you for helping us improve our service!
66

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i

Message ........................................................................................................................................................ iii

Performance Pledge ..................................................................................................................................... 4

Key Clients .................................................................................................................................................... 6

Matrix of DBM Key Services ....................................................................................................................... 23

Process Flowcharts ..................................................................................................................................... 52

Feedback Mechanism ................................................................................................................................. 65

Adir. - Assistant Director

 Prepares the medium-term expenditure plan, indicating the programming, prioritization,

 Develops and administers a national accounting system essential to fiscal management

 Conceptualizes and administers the government’s compensation and position

An implementer of world-class budget and management systems that enhance transparency,

 Spending with Measurable Results - The Administration pursues efforts to

 Citizen Empowerment - The Administration engages the citizens by

PROFESSIONALISM – through dedicated public service, conduct of official functions and

RESULTS ORIENTATION – through commitment to performance and delivery of results

NATIONALISM – through upholding and promoting Philippine national interests with a

CREATIVITY – through constant self-improvement, initiative and resourcefulness in

 Office of the President

 Department of Foreign Affairs

Local Government and Regional Operations Group4

 Local Government Units (LGUs)

Regional Offices (RO I to XIII, NCR and CAR)

 Regional Offices of:

2. Advise the President in issuing executive/administrative orders, regulations,

4. Promulgate rules and regulations necessary to carry out department functions,

5. Promulgate administrative issuances necessary for the efficient administration of the

10. Perform such other functions as may be provided by law.

Budget Technical Bureau (BTB)

2. Conduct the periodic review of budget preparation, execution and accountability

5. Oversee/coordinate/consolidate the annual preparation of the President's Budget,

7. Coordinate/monitor and prepare consolidated reports of agency disbursements

8. Provide technical assistance to DBM offices/units concerned, such as in the preparation

9. Review existing computerized budgeting systems and recommend

Internal Audit Service (IAS)

2. Conduct management and operations performance audit of DBM activities and

4. Analyze and evaluate management deficiencies and assist top management by

Department Liaison Office (DLO)

5. Coordinate the preparation and submission of the DBM position on bills/legislative

6. Shepherd the enactment of the National Expenditure Program, supplemental budget

Information and Communications Technology Group

Information and Communications Technology Systems Service

3. Enhance and maintain internal information and communications technology (ICT)

2. Handle DBM legal cases;

3. Develop, in partnership with concerned units, DBM-proposed legislative measures,

4. Provide legal support to DBM Committees, when necessary;

5. Review DBM contracts and give legal advice thereon;

6. Prepare recommendations on legislative proposals/bills, including the General

Local Government and Regional Operations Group

Local Government and Regional Coordination Bureau (LGRCB)

2. Formulate PEM policies for the implementation of LGUs;

Internal Management Group

7. Administer the DBM Manpower Management Information System;

8. Administer an effective and efficient DBM-wide records management system and

9. Ensure the automation of internal administrative processes, in coordination with the

3. Prepare, implement and embed the Medium-Term Expenditure Framework (MTEF),

4. Implement a financial management system to provide internal controls on sources of

5. Undertake the reconciliation of the DBM's physical inventories of supplies, plant,