APPROACH and TECHNIQUES INBUDGETING:

THE PHILIPPINES EXPERIENCE

INTRODUCTION

Budgeting approaches and techniques in many developing countries, the

Philippinesparticularly. It is difficult to think of local budgeting practices which cannot
betraced to American concepts. In the, Philippines experienced today Americaninfluence in
local fiscal administration in most apparent in the area of budgeting.
ORIENTATION IN BUDGETING
A.) Control Orientation in Budgeting; is the process of enforcing limitations and
conditionsset in the budget and in appropriations, and of securing compliance with
spendingrestrictions imposed by central authorities
B.) Management Orientation in Budgeting; involves the use of budgetary authority at
bothagency and central levels to ensure the efficient use of staff and other resources in
theconduct of authorized activities.
C.) Planning Orientation in Budgeting; refers to the process of determining
publicobjectives and the evaluation of alternative programs.
LINE ITEM BUDGETING

The line item budgeting, a manifestation of process budgeting is incremental,fragmented,

non-programmatic and sequential

In this type of budgeting there is little explicit consideration of objectives andpolicies and
almost no search for alternatives.

By Robert Golenblewski:- the lineitem is a product of many factorings beginning at low organization
levels whose request we aggregated and perhaps trimmed as they rose through
anhierarchy.
- the line- item budget lessens the top executives control over planning andprogramming