FY 2024 Budget Preparation

Common Observations in
Accomplishing Budget
Preparation Forms
Acting Assistant Director Mary Grace Darunday
DBM-Budget and Management Bureau B
Outline of Presentation:

I. Changes to the format of the Budget Preparation (BP)

Forms
II. Common Observations in Accomplishing the BP Forms
III. BP Forms that require specific reference
data/documents
IV. BP Forms that require supporting documents
Changes to the format of the
Budget Preparation (BP) forms
FY 2024 Budget Preparation (BP) Forms

Forms with
Number of Changes in
BP Forms Required
-22- Information
-6-
 BP FORM with Minor changes
BP FORM D BP FORM 202
(REPORT OF CSOs' INPUTS ON ONGOING (PROFILE FOR LOCALLY-FUNDED
AND NEW SPENDING PROJECTS AND PROJECTS)
ACTIVITIES)

❖Title of the form is changed but the

Column 8 (Remarks / ACO Feedback)
❖ Agencies should indicate the Agency
Central Office (ACO) feedback.
required information is still the same.
From: Proposal for New or Expanded
Locally-Funded Projects
To: Profile for Locally-Funded Projects.
 BP FORM with Minor changes
BP 204 BP FORM 207
(STAFFING SUMMARY OF NON-PERMANENT (CLIMATE CHANGE EXPENDITURES)
POSITIONS)

Column 1 (PAP Attributions)

❖ Under the PAP Attributions column the information to ❖ The form number is changed but
be indicated: the required information remains
the same.
1.Should be grouped into Tier 1 & 2; and
2.Classified by type of positions (i.e., casual, From: BP Form 201-F
contractual, part-time, and substitute employees) To: BP Form 207
 BP FORM with Major changes
BP FORM 203
(PROFILE FOR FOREIGN-ASSISTED PROJECTS)
❖ Renamed as Profile for Foreign-Assisted Projects
❖ Box 12 - Financial and Physical Details includes:
a) Physical Accomplishments and Targets
b) Total Project Cost
c) Costing by Components
BP FORM 206
(CONVERGENCE PROGRAMS AND
PROJECTS)
❖ BP Form number is changed (BP Form
202-A to BP Form 206
❖ Box 4 – Implementing Agencies
❖ Box 6 – Funding Requirements
❖ Box for Designated PCB Focal Person
Common Observations in
Accomplishing the BP Forms
 Noted Observations on Previous Years’
Submission
BP FORM OBSERVATIONS
BP Form B (Agency Performance Baseline information not provided
Measures)

BP Form C (Summary of RDC Inputs Not submitted

and Recommendations on Agency New
and Expanded Programs and Projects)
and
BP Form D (Report of CSO’s On-going
and New Spending Projects and
Activities)
 Noted Observations on Previous Years’
Submission

BP FORM OBSERVATIONS

BP 201 (Actual Obligations)

● Amounts do not tally with FAR
BP 201-A (Obligations, By
Object of Expenditures)
● Submitted data are incomplete and/or not
BP 201-E (Summary of Out- properly accomplished
year Requirements)
 Noted Observations on Previous Years’
Submission

BP FORM OBSERVATIONS
BP 202 (Profile for Locally-
Funded Projects)
● With Tier 2 proposal but no BP 202
BP 203 (Profile for Foreign- ● Amounts not tally with BP 201/Proposal
Assisted Projects)

BP 204 (Staffing Summary of Not submitted

Non-Permanent Positions Amounts do not tally with the proposal
 Noted Observations on Previous Years’
Submission

BP FORM OBSERVATIONS

BP 300 (FY 2024 Proposed Not submitted

Provisions) Incomplete details, history, and justification
Not properly filled-out
BP Forms that require specific
reference data/documents
BP Forms with Specific Reference Data/ Document
BP FORM B: AGENCY PERFORMANCE MEASURES
Baseline ❖ Indicate the unit of measurement used for the baseline (Col. 3), base year (Col. 4)
Information
and the baseline value (Col. 5). This may be sourced from the Matrix of Indicator
(Columns 3-5)
Definitions (MID) that has been prepared and should be updated regularly by the
Department/Agency.
Performance ❖ Specific numerical performance measurement of the agency targets (as reflected in
Measurement
the FY 2022 GAA) and actual accomplishments for FY 2022 (as reflected in the Budget
(Columns 6-10)
Accountability Report No. 1 as of December 31, 2022) and targets for FY 2023 (as
reflected in FY 2023 GAA) and targets for FY 2024 corresponding to the specific
Program or Sub-program/indicators under Column (1).
Note: ❖ Expenses/output arising from additional releases of agencies on top of their budget
as well as adjustments in outputs (targeted or actual), if any due to realignment of
funds within agency budget shall be properly disclosed.
 BP Forms with Specific Reference
Data/Document

BP 100-A:
STATEMENT OF REVENUES AND EXPENDITURES
(Earmarked Revenues)

Receipt & ❖The amounts in this column shall be based on the

Expenditure
agency’s Detailed Statement of Income and Expenses
(Columns 7-8)
for the FY 2022.
BP Forms with Specific Reference Data/ Document
BP FORM 200:
COMPARISON OF APPROPRIATIONS AND OBLIGATIONS
FY 2022 ❖ The New General Appropriations shall be based on FY 2022 GAA. Automatic Appropriations
Actual
and Budgetary Adjustments shall be based on actual allotment received. The amounts shall
(Column 2)
be based on the agency’s Statement of Appropriations, Allotments, Obligations,
Disbursements and Balances (SAAODB) as of December 31, 2022.

FY 2023 ❖ Represents the FY 2023 New General Appropriations, Automatic Appropriations and
Current
unreleased appropriations/unobligated allotment authorized to be treated as Continuing
(Column 3)
Appropriations. The New General Appropriations shall be based on FY 2023 GAA.
Continuing Appropriations pertains to the Unobligated Allotment for Maintenance and Other
Operating Expenses (MOOE) and Capital Outlay (CO) of the immediately preceding year.
This shall be consistent with the Registry of Allotment and Obligations.
BP Forms that require
supporting documents.
 BP forms requiring Supporting Documents

BP FORM 202:
PROFILE FOR LOCALLY-FUNDED PROJECTS
Box No. ❖Provide a brief description of the project and its
7&8
purpose/objectives as reflected in the TRIP. For ICT projects,
agency shall secure an endorsement from the DICT-OSEC.
Box No. ❖Identify the pre-requisites and/or authorities that have been
11
secured for the project. These should be provided as supporting
details and documents for the proposal.
 BP forms requiring Supporting Documents
BP FORM 203:
PROFILE FOR FOREIGN-ASSISTED PROJECTS
Box No.
❖ Provide a brief description of the project and its purpose/ objectives
7&8
reflected in the TRIP. For ICT projects, agency shall have submitted to
the Steering Committee Secretariat of the DICT-OSEC its Information
Systems Strategic Plans (ISSP) and inventory of ICT related resource
which shall be supported to this form.

Box No. 11 ❖ Identify the pre-requisites and/or authorities that have been secured for
the project. These should be provided as supporting details and
documents for the proposal.
 BP forms requiring Supporting Documents
BP FORM 207:
CLIMATE CHANGE EXPENDITURES
Note: ❖ The Quality Assurance and Review (QAR) Form approved by
the Climate Change Commission (CCC) as prescribed by DBM-
CCC JMC 2013-1 will be submitted as Annex to this Form.
Hence, departments/agencies shall secure CCC approval of
their respective QAR Forms to ensure transparency,
consistency, and credibility of the CC Expenditure tagging.
Other Matters
 Announcement: OSBPS Matters

BP FORM 201:
Actual Obligation
❖February 1, 2023 - OSBPS v.2.0 will be
open for all agencies to encode in the
Actual Obligation module.
❖You may now access the system using
your OSBP account at
https://apps.dbm.gov.ph
 Announcement: OSBPS Matters
Enhanced Budget Preparation Management System
(eBPMS) Module
❖The eBPMS Module for tagging can now
be accessed in the Online Submission of
Budget Proposals (OSBP) System

❖You may now access the system using your

OSBP account at https://apps.dbm.gov.ph
Thank you.