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Capiz State

Capiz State

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Published by: Bars Denskie on Jul 17, 2012
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05/13/2014

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CAPIZ STATE UNIVERSITYGRADUATE SCHOOLMAIN CAMPUSROXAS CITYEDM 216- FISCAL MANGEMENT IN EDUCATIONJOHNNY J. MAHINAY DR. L. VIPINOSAReporter Course Facilitator------------------------------------------------------------------------------------------------------------------------ -------------- -
FISCAL PLANNING, PROGRAMMING
 –
BUDGETING ASPEC TSPLAN- BUDGET LINKAGE: Doable or Not
The Code provides a clear linkage between approved Local Development Plans and the Budget that willimplement such a plan. A budget is a plan expressed in financial terms which describes the sources anduses of funds. It is the blueprint of the financial and policy decisions that the local government willimplement during a fiscal year. It is also a document for establishing control over the direction of change and determining the future.
 
A budget is a tool for development and a blueprint of strategic policy framework.
 
Yes, plan-budget linkage is already being done by most LGUs.
1.
 
Operationalization of Local Development Plans
Local Development plans shall be operationalized through the Annual or Supplemental Budgets.Local budgets shall carry out the smooth execution of planned projects to pursue the attainmentof development objectives. LGU shall provide a window for evaluating and monitoring itsoutput on a periodic basis to determine whether expected results or goods and servicesproduced in the short term are getting closer to the predetermined objectives. This pan budgetlinkage may be done as early to local executive budget.
 
ACITVITY RESPONSIBILITY TimeframeExpected Output1.
 
Alignment of AIPwith LDP andnational goalsand strategiesPlanning andDeveloping Office,Local DevelopmentCouncil and LocalSanggunian.6 months beforebudget preparation(January to June of current year)AIP for the budgetyear2.
 
Formulation of fiscal policies anddirections for thebudget yearExpanded LocalFinance Committee &Local Chief ExecutiveJuly of current year Local Budget Call forthe budget year3.
 
Review of existingprograms/activities andpreparation of budget proposalfor the budgetyearAll Department Heads July of current year Budget proposals of Department/Offices4.
 
Target setting foreach major finaloutput byprogram/project/activityAll Department Heads July of current year Performancemeasures andtargets for thebudget year
2.
 
Plan-Budget Link
The linking of the plan to the budget is a must do. LGUs have to understand clearly theobjectives or purpose of the plan, analyze whether the programs, projects and activities to beimplemented are consistent with the purpose and determine the extent to which this purposecan be achieved on the basis of available resources. The framework to which the plan-budgetlink is easily cognizable is in the program structure.
3.
 
Planning Annual/Supplemental Budgets
The whole Annual/supplemental budgets shall be dedicated to sustainable humandevelopment in order to achieve the twin goals of eliminating poverty and promoting economicgrowth. Development planning shall not be limited to projects and activities to be funded by the20 percent of IRA share.
 
4.
 
Mobilization of Resources
Local elective officials shall develop the capacity to mobilize resources and ensure programsustainability. It is their responsibility to develop the capabilities of their people in the long-termso that the well-being of the present and future generation is not undermined.
5.
 
Policy Formulation
Local budgets shall be policy-driven. Policy formulation shall include the following:. Explicit policy directions to eliminate poverty and employment.. Policies on how the budget shall be financed in the medium-term and how it shall beallocated among priority programs/projects/activities in the short/term. The LFC shallrecommend to the LCE alternative sources of financing the budget and rational criterion forallocating available resources.
6.
 
Review of Program Structure
Local budget shall have a periodic review and analysis of the program structure to determinecapacity to produce desired result. Performance indicators shall be identified in LGU budgetproposals to serve as basis in measuring annual performance. The review of existing programshall challenge the relevance of present operation to the wider policy objectives of the LGU asapproved by the local Sanggunian.
7.
 
Redesigning of Current Program Structure
7.1
 
Consistency with Strategic Policy Objectives7.1.1
 
Current program structure found inconsistent with strategic policy objectives asplanned shall be redesigned following these steps:
STEP 1
Challenge the regular activities or projects being done at present for specific program.
 
What is the role/mission of the program?
 
Are the projects/activities relevant to the mission?
 
What are the output indicators of the program?
 
Are the results consistent with program objectives?
 
What activities/projects must be redesigned or abolished?
STEP 2
Designed the proper organization structure that will best carry out the mission.
 
What are tasks to be performed?
 
What is the optimum number of personnel that can carry out tasks efficiently and effectively
 
What are the duties/responsibilities of the personnel
 
What qualification standards/specifications are required of personnel?
Step 3
Redesigned cost allocation and financial reporting systems to improve efficiency.
 
What projects/activities produce results relevant to the mission?
 
What are the relevant costs/input that produce results?
 
What is the cost (direct/indirect)on a per unit of output?

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