My answer:

As elaborated by the Department of Budget and Management (DBM), the budget process involves four
distinct phases: Budget preparation, Budget authorization, Budget execution, and Budget accountability.
Meanwhile, Republic Act 9184, also known as the "Government Procurement Reform Act," provides
guidelines and procedures for the procurement of goods, infrastructure projects, and consulting services
by all government agencies, including the preparation of procurement plans like the Project
Procurement Management Plan (PPMP). To connect each phase with the PPMP, it is but proper to
dissect it each part, though in reality, such phases tend to overlap with each other.

During the preparation phase, government agencies identify their needs and priorities for the upcoming
fiscal period. In the context of RA 9184, this is when agencies assess their procurement requirements.
The PPMP is a critical document prepared during this phase. It outlines the agency's procurement plan
for the fiscal year, detailing the projects, goods, and services that will be procured.

The PPMP, once prepared, undergoes authorization phase by the head of the procuring entity or agency.
This approval ensures that the procurement plan aligns with the agency's overall goals and objectives.
The budget allocation for procurement activities, as outlined in the PPMP, should also be consistent with
the approved budget for the agency as a whole.

After it will be authorized, the PPMP guides the execution phase of the budget process. It becomes the
basis for initiating procurement activities, including the preparation of bid documents, advertising,
bidding, and awarding of contracts.

Following the fiscal period, an evaluation of the PPMP's implementation occurs. The agency assesses the
actual procurement activities against what was planned in the PPMP. Audits may be conducted to
ensure compliance with RA 9184 and to identify areas for improvement in subsequent procurement
plans.