REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF BUDGET AND MANAGEMENT

REGION I

August 01, 2022

GOVERNOR RAMON V. GUICO III
Province of Pangasinan
Lingayen
2401 Pangasinan
Attention: The PFM Team Leader
Dear Governor Guico:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 1471 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 1012 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

1
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
2
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR ARTH BRYAN C. CELESTE
Alaminos City
2404 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Celeste:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 1473 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 1014 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

3
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
4
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR BELEN T. FERNANDEZ
Dagupan City
2400 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Fernandez:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 1475 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 1016 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

5
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
6
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR JULIER C. RESUELLO
San Carlos City
2420 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Resuello:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 1477 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 1018 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

7
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
8
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR JULIO F. PARAYNO III
Urdaneta City
2428 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Parayno:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 1479 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10110 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

9
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
10
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR GUALBERTO R. SISON
Municipality of Agno
2408 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Sison:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14711 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10112 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

11
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
12
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR KRISTAL B. SORIANO
Municipality of Aguilar
2415 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Soriano:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14713 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10114 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

13
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
14
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR JOJO B. CALLEJO
Municipality of Alcala
2425 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Callejo:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14715 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10116 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

15
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
16
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR JOGANIE C RARANG
Municipality of Anda
2405 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Rarang:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14717 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10118 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

17
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
18
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR CARLOS F. LOPEZ, JR.
Municipality of Asingan
2439 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Lopez:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14719 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10120 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

19
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
20
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR MARIA THERESA R. PERALTA
Municipality of Balungao
2442 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Peralta:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14721 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10122 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

21
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
22
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR FACUNDO O. PALAFOX, JR.
Municipality of Bani
2407 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Palafox:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14723 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10124 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

23
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
24
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR JOLLY R. RESUELLO
Municipality of Basista
2422 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Resuello:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14725 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10126 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

25
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
26
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR JOSEPH G. ESPINO
Municipality of Bautista
2424 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Espino:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14727 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10128 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

27
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
28
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR MARY CLARE JUDITH PHYLLIS "NIÑA" JOSE-QUIAMBAO
Municipality of Bayambang
2423 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Quiambao:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14729 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10130 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

29
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
30
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR RAMOS RONALD V. GUICO IV
Municipality of Binalonan
2436 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Guico:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14731 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10132 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

31
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
32
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR PEDRO A. MERRERA III
Municipality of Binmaley
2417 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Merrera:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14733 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10134 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

33
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
34
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR ALFONSO F. CELESTE
Municipality of Bolinao
2406 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Celeste:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14735 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10136 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

35
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
36
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR PRISCILLA I. ESPINO
Municipality of Bugallon
2416 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Espino:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14737 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10138 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

37
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
38
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR ALLAN VALENZUELA
Municipality of Burgos
2410 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Valenzuela:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14739 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10140 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

39
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
40
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR MAMILYN A. CARAMAT
Municipality of Calasiao
2418 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Caramat:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14741 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10142 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

41
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
42
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR RIZALDE J. BERNAL
Municipality of Dasol
2411 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Bernal:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14743 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10144 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

43
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
44
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR MARVIN M. MARTINEZ
Municipality of Infanta
2412 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Martinez:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14745 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10146 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

45
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
46
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR ERNESTO ACAIN
Municipality of Labrador
2402 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Acain:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14747 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10148 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

47
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
48
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR RICARDO D. BALDERAS
Municipality of Laoac
2437 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Balderas:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14749 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10150 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

49
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
50
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR LEOPOLDO N. BATAOIL
Municipality of Lingayen
2401 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Bataoil:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14751 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10152 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

51
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
52
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR COLIN A. REYES
Municipality of Mabini
2409 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Reyes:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14753 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10154 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

53
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
54
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR NOEL ANTHONY M. GESLANI
Municipality of Malasiqui
2421 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Geslani:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14755 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10156 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

55
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
56
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR JEREMY AGERICO B. ROSARIO
Municipality of Manaoag
2430 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Rosario:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14757 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10158 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

57
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
58
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR BONA FE DE VERA-PARAYNO
Municipality of Mangaldan
2432 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Parayno:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14759 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10160 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

59
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
60
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR RAMIL P. VENTENILLA
Municipality of Mangatarem
2413 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Ventenilla:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14761 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10162 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

61
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
62
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR KARL CHRISTIAN F. VEGA
Municipality of Mapandan
2429 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Vega:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14763 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10164 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

63
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
64
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR ROSITA G. RAFAEL
Municipality of Natividad
2446 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Rafael:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14765 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10166 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

65
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
66
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR KELVIN TONG CHAN
Municipality of Pozorrubio
2435 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Chan:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14767 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10168 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

67
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
68
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR WILLIAM S. CEZAR
Municipality of Rosales
2441 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Cezar:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14769 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10170 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

69
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
70
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR MARLYN E. AGBAYANI
Municipality of San Fabian
2433 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Agbayani:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14771 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10172 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

71
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
72
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR LEO F. DE VERA
Municipality of San Jacinto
2431 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Vera:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14773 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10174 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

73
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
74
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR KENNETH MARCO S. PEREZ
Municipality of San Manuel
2438 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Perez:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14775 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10176 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

75
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
76
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR ALICIA P. ENRIQUEZ
Municipality of San Nicolas
2447 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Enriquez:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14777 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10178 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

77
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
78
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR FLORENCE P. TIU
Municipality of San Quintin
2444 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Tiu:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14779 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10180 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

79
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
80
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR CARLITO S. ZAPLAN, SR.
Municipality of Santa Barbara
2419 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Zaplan:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14781 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10182 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

81
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
82
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR JULIUS CADUCOY RAMOS
Municipality of Santa Maria
2440 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Ramos:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14783 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10184 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

83
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
84
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR DICKERSON D. VILLAR
Municipality of Santo Tomas
2426 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Villar:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14785 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10186 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

85
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
86
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR DANILO CHUA UY
Municipality of Sison
2434 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Uy:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14787 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10188 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

87
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
88
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR LISELDO "DONG" D.Q. CALUGAY
Municipality of Sual
2403 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Calugay:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14789 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10190 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

89
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
90
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR TYRONE D. AGABAS
Municipality of Tayug
2445 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Agabas:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14791 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10192 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

91
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
92
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR MICHAEL CARLEONE M CRUZ
Municipality of Umingan
2443 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Cruz:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14793 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10194 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

93
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
94
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR MODESTO M. OPERANIA
Municipality of Urbiztondo
2414 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Operania:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14795 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10196 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

95
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
96
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph
 REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF BUDGET AND MANAGEMENT
REGION I

August 01, 2022

MAYOR NONATO S. ABRENICA
Municipality of Villasis
2427 Pangasinan
Attention: The PFM Team Leader
Dear Mayor Abrenica:
This refers to the adoption of the Enhanced Public Financial Management Assessment Tool
(PFMAT) for Local Government Units (LGUs) and its electronic version as prescribed under Local
Budget Circular (LBC) No. 14797 dated July 29, 2022.
It may be recalled that in 2012, the DBM established the PFMAT for LGUs through LBC No. 10198 dated
October 12, 2012 as a means of institutionalized governance reform through timely Public Financial
Management (PFM) assessments and PFM improvement planning exercises.
The enhanced PFMAT is a self-assessment instrument designed to assist LGUs in evaluating their PFM
performance. It describes the characteristics of a good PFM system, identifies performance indicators to
gauge how the LGU is actually doing in a particular area of PFM, and identifies the sources of information
which will help the LGUs establish their compliance with graduated levels of performance.
The enhanced version of the tool and its web-based electronic system [Electronic PFMAT (ePFMAT) for
LGUs] was designed and developed by the DBM under the auspices of the Asian Development Bank
Technical Assistance.
Item No. 4.5 of LBC No. 147 provides that the ePFMAT for LGUs is free of charge to LGUs interested in
automating the examination or evaluation of their financial systems and operations. The ePFMAT for LGUs
can be accessed through the following link: https://epfmat.dbm.gov.ph. Item No. 6.1 of the same Circular
also provides that the orientation of the said system shall be conducted by the DBM Regional Offices for all
provinces, cities, and municipalities within their respective geographical jurisdictions to ensure widest
application.
In this regard, may we respectfully invite you and/or your PFM team to participate in a one-day
orientation on the said system on any of the following tentative schedules:
1. September 02, 2022;
2. September 06, 2022;
3. September 07, 2022;
4. September 08, 2022; and
5. September 09, 2022.
Participants are kindly requested to register under their chosen schedule on or before 5:00 pm of
August 26, 2022 at bit.ly/ROI_ePFMATforLGUs.
Finally, the participants are advised to bring their laptops to facilitate the navigation of the enhanced version
of the system.
For any concerns, please coordinate with this Office through Ms. Christa N. Mendoza at
cnmendoza@dbm.gov.ph or at telephone number (072) 888-3352.
We hope for your active support and participation in this undertaking.
Very truly yours,

RIA V. BANSIGAN, CESO III

Director IV

97
ADOPTION OF THE ENHANCED PUBLIC FINANCIAL MANAGEMENT ASSESSMENT TOOL (PFMAT) FOR LOCAL GOVERNMENT UNITS
(LGUs) AND ITS ELECTRONIC VERSION
98
The Public Financial Management Assessment Tool for Local Government Units (PFMAT for LGUs)

Government Center, Sevilla, City of San Fernando, La Union

Telefax No. (072) 888-3352; Tel. No. (072) 619-4659 | www.dbm.gov.ph