i

Table of Contents

Message................................................................................................................................................. iii

Abbreviations ........................................................................................................................................ iv

General Functions................................................................................................................................... 1

Mandate ................................................................................................................................................. 2

Mission ................................................................................................................................................... 2

Vision ...................................................................................................................................................... 2

Performance Pledge ............................................................................................................................... 4

Organizational Overview ........................................................................................................................ 5

Key Clients .............................................................................................................................................. 6

Functional Statements ........................................................................................................................... 9

Matrix of DBM Key Services ................................................................................................................. 22

Process Flowcharts ............................................................................................................................... 52

Feedback Mechanism ........................................................................................................................... 66

ii
Message

iii
Abbreviations
-------------------------------------------------

Adir. - Assistant Director

ANCAI - Advice of Notice of Cash Allocation Issued
APP - Annual Procurement Plan
AS - Administrative Service
BAR - Budget Accountability Report
BAR 1 - Budget Accountability Report - Quarterly Physical Report of Operations
BED - Budget Execution Documents
BED 1 - Budget Execution Document - Financial Plan
BED 2 - Budget Execution Document - Physical Plan
BED 3 - Budget Execution Document - Monthly Disbursement Program
BED 4 - Budget Execution Document - Annual Procurement Plan for Common Use
Supplies and Equipment
BEG - Budget Execution Guidelines
BESF - Budget of Expenditures and Sources of Financing
BFAR - Budget Financial Accountability Report
BITS - Budget Information and Training Service
BMAN - Budget and Management Analyst
BMB - Budget and Management Bureau
BMS - Budget and Management Specialist
BPE - Budget Preparation and Execution Group
BPME - Budget Performance Monitoring and Evaluation Group
BPS - Budget Policy and Strategy Group
B/S/O - Bureau/Service/office
BTB - Budget Technical Bureau
CAR - Cordillera Administrative Region
CBMS - Chief Budget and Management Specialist
COA - Commission on Audit
COB - Corporate Operating Budget
CPMS - Corporate Planning and Budget Service
CSC - Civil Service Commission
CSO - Civil Society Organization
DBCC - Development Budget Coordination Committee
Dir. - Director
DMS - Document Management System
DLO - Department Liaison Office
EO - Executive Order
ERB - Executive Review Board
ETB - Executive Technical Board
ExCom - Executive Committee
FAP - Foreign Assisted Project
FC - Funding Check
FE - Forward Estimate
FPRB - Fiscal Planning and Reforms Bureau

iv
FS - Finance Service
FSP - Foreign Service Post
GAA - General Appropriations Act
GDP - Gross Domestic Product
GFA - General Fund Adjustments
GMIS - Government Manpower Information System
GOCC - Government-Owned and/or Controlled Corporation
GSB - Government Servicing Bank
HRMIS - Human Resource Management Information System
IAS - Internal Audit Service
IATF - Inter-Agency Task Force
ICT - Information and Communications Technology
- Information and Communications Technology Group
ICTSS - Information and Communications Technology Systems Service
IM - Internal Management Group
IRA - Internal Revenue Allotment
ISO - International Standardization Organization
LCE - Local Chief Executive
LDDAP-ADA - List of Due and Demandable Accounts Payable - Advice to Debit Account
LGRCB - Local Government and Regional Coordination Bureau
LGRO - Local Government and Regional Operations Group
LGU - Local Government Unit
LL - Legal and Liaison Group
LS - Legal Service
LWD - Local Water District
MDP - Monthly Disbursement Program
MDS-GSB - Modified Disbursement System - Government Servicing Bank
M&E - Monitoring and Evaluation
MMDA - Metropolitan Manila Development Authority
MPBF - Miscellaneous Personnel Benefits Fund
MTEF - Medium-Term Expenditure Framework
NCA - Notice of Cash Allocation
NEP - National Expenditure Program
NFCI - Notice of Funding Check Issued
NGA - National Government Agency
NOSCA - Notice of Organization, Staffing and Compensation Action
ObR - Obligation Request
OCIO - Office of the Chief Information Officer
OP - Office of the President
OPCCB - Organization, Position Classification and Compensation Bureau
OPIF - Organizational Performance Indicator Framework
OSEC - Office of the Secretary
OSI - Organization and Systems Improvement Group
PEM - Public Expenditure Management
PFM - Public Financial Management
PGF - Pension and Gratuity Fund
PMC - Project Monitoring Committees

v
PMEB - Performance Monitoring and Evaluation Bureau
PRAISE - Program on Awards and Incentives for Service Excellence
PRRC - Pasig River Rehabilitation Commission
QMS - Quality Management System
RA - Republic Act
RDC - Regional Development Council
RIAC - Regional Inter-Agency Committees
RO - Regional Office
SARO - Special Allotment Release Order
SBMS - Supervising Budget and Management Specialist
SBR - Special Budget Request
SIPSP - Support for Infrastructure Projects and Social Programs
SPF - Special Purpose Fund
SPIB - Systems and Productivity Improvement Bureau
UACS - Unified Accounts Code Structure

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General Functions
 Formulates the overall resource allocation strategy to match the government’s macro-
economic policy;

 Prepares the medium-term expenditure plan, indicating the programming, prioritization,

and financing of capital investment and current operating expenditure requirements of
medium-term sectoral development plans;

 Undertakes the formulation of the annual national budget in a way that ensures the
appropriate prioritization and allocation of funds to support the annual program of
government;

 Develops and administers a national accounting system essential to fiscal management

and control;

 Conducts a continuing study of the bureaucracy and assesses as well as makes policy
recommendation on its role, size, composition, structure and functions to establish a
government bureaucracy imbued with a spirit of public service;

 Establishes the rules and procedures for the management of government organization
resources i.e., physical, manpower and other resources, formulates standards of
organizational program performance; and undertakes or provides services in work
simplification or streamlining of systems and procedures to improve efficiency and
effectiveness in government operations;

 Conceptualizes and administers the government’s compensation and position

classification plan; and

 Monitors and assesses the physical as well as the financial operations of local
government units and government owned and controlled corporations.

1
Mandate
The Department of Budget and Management, created under Executive Order No. 25 dated April
25, 1936, is mandated under this Order and by subsequent issuances to promote the sound,
efficient and effective management and utilization of government resources (i.e., technological,
manpower, physical and financial) as instrument in the achievement of national socioeconomic
and political development goals.

Mission
The Department of Budget and Management shall lead public expenditure management to
ensure the equitable, prudent, transparent and accountable allocation and use of public funds
to improve the quality of life of each and every Filipino.

Vision
By 2022, we envision the Department of Budget and Management to be:

A champion of results-oriented budget and management policies and practices that enable the
government to steer the country towards meaningful development that empowers the poor and
the marginalized;

An implementer of world-class budget and management systems that enhance transparency,

accountability and public participation in governance;

An institution composed of highly competent and motivated public servants who observe the
highest standards of professionalism and integrity.

Principles
 Spending within Means - The Administration maintains the fiscal
deficit at 3% of the GDP by improving
revenue collection and debt management.

 Spending on the Right Priorities - The Administration ensures that the scarce
public resources are spent on the following
10-Point Agenda:

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 1. Continue and maintain current
macroeconomic policies, including
fiscal, monetary, and trade policies.
2. Institute progressive tax reform
and more effective tax collection,
indexing taxes to inflation.
3. Increase competitiveness and the
ease of doing business.
4. Accelerate annual infrastructure
spending to account for 5% of
GDP, with Public-Private
Partnerships playing a key role.
5. Promote rural and value chain
development toward increasing
agricultural and rural enterprise
productivity and rural tourism.
6. Ensure security of land tenure to
encourage investments, and
address bottlenecks in land
management and titling agencies.
7. Invest in human capital
development, including health and
education systems, and match
skills and training.
8. Promote science, technology, and
the creative arts to enhance
innovation and creative capacity.
9. Improve social protection
programs, including the
government's Conditional Cash
Transfer program.
10. Strengthen implementation of the
Responsible Parenthood and
Reproductive Health Law.

 Spending with Measurable Results - The Administration pursues efforts to

ensure the prompt and effective delivery
of its services.

 Citizen Empowerment - The Administration engages the citizens by

promoting fiscal transparency and giving
them a voice on how the public funds are
to be spent.

3
Performance Pledge
We, the officials and employees of the Department of Budget and Management commit
to demonstrate and uphold the following organizational values:

PROFESSIONALISM – through dedicated public service, conduct of official functions and

duties in prompt and timely manner and with due regard for the needs and expectations
of clients, the Government, and the people at large.

RESULTS ORIENTATION – through commitment to performance and delivery of results

that impact positively on government and national development.

INTEGRITY – through adherence to the highest ethical standards of honesty, probity and
a sense of responsibility, and to established codes of conduct, rules and regulations
guiding DBM and the entire civil service.

NATIONALISM – through upholding and promoting Philippine national interests with a

modern and global environment.

CREATIVITY – through constant self-improvement, initiative and resourcefulness in

developing new policies, rules or methods in budget management to benefit the entire
nation.

IMPARTIALITY – through objective, fair and consistent conduct and actions that serve the
good of the nation.

PARTNERSHIP – through cooperation and teamwork, both among units within the
Organization and with external stakeholders and clients, toward the attainment of
shared goals.

LEADERSHIP – through taking the initiative in instituting reforms and inspiring others to
champion them.

EXCELLENCE – through upholding the value of competence, striving for mastery in all
areas of responsibilities, and through diligence and pride in the quality of one’s work.

DEDICATION – through a selfless devotion to the Department’s vision, mission and goals
in the day-to-day performance of one’s function.

4
Organizational Overview

5
Key Clients
BMB-A2
 Department of Finance
 Department of Public Works and Highways
 Department of Tourism
 Department of Trade and Industry
 Department of Transportation and Communications
 National Economic and Development Authority
 Mindanao Development Authority
 Joint Legislative-Executive Councils

BMB-B3
 Department of Education
 Department of Health
 Department of Labor and Employment
 Department of Social Welfare and Development
 Commission on Higher Education
 Commission on the Filipino Language
 Film Development Council of the Philippines
 Housing and Land Use Regulatory Board
 Housing and Urban Development Coordinating Council
 Movie and Television Review and Classification Board
 National Anti-Poverty Commission
 National Commission for Culture and the Arts
 National Historical Commission of the Philippines
 National Library of the Philippines
 National Archives of the Philippines
 National Commission on Indigenous Peoples
 Optical Media Board
 Philippine Commission on Women
 Philippine Sports Commission
 Presidential Commission for the Urban Poor

BMB-C

 Office of the President

 Office of the Vice-President
 Department of Budget and Management
 Presidential Communications Operations Office
 Congress of the Philippines

2 Administers the release of the Feasibility Studies Fund per Department Order No. 2015-7 dated April 13, 2015.
3 Administers the release of the Policy on State Universities and Colleges per Department Order No. 2015-7 dated
April 13, 2015.
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 Civil Service Commission
 Commission on Audit
 Commission on Elections
 Anti-Money Laundering Council
 Games and Amusements Board
 Governance Commission for GOCCs
 National Telecommunications Commission
 Philippine Racing Commission
 Presidential Communications Development and Strategic Planning Office
 Presidential Legislative Liaison Office
 Presidential Management Staff

BMB-D4

 Department of Foreign Affairs

 Department of the Interior and Local Government
 Department of Justice
 Department of National Defense, including the Office of Civil Defense
 The Judiciary
 Autonomous Region in Muslim Mindanao
 Office of the Ombudsman
 Commission on Human Rights
 Commission on Filipinos Overseas
 Dangerous Drugs Board
 National Commission on Muslim Filipinos
 National Intelligence Coordinating Agency
 National Security Council
 Office of the Presidential Adviser on the Peace Process
 Philippine Drug Enforcement Agency

Local Government and Regional Operations Group5

 Local Government Units

BMB-E

 Department of Agriculture
 Fertilizer and Pesticide Authority
 Department of Agrarian Reform
 Department of Energy
 Department of Environment and Natural Resources
 Department of Science and Technology
 Climate Change Commission
 Energy Regulatory Commission

4
Administers the release of the International Commitments Fund per Department Order No. 2015-7 dated April 13, 2015
5
Administers the Internal Revenue Allotment and other allocations to LGUs per Department Order No. 2016-20, s. 2016 dated
October 3, 2016
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 National Disaster Risk Reduction and Management Council
 Pasig River Rehabilitation Commission

Regional Offices (RO I to XIII, NCR and CAR)

 Regional Offices of:

o Department of Education
o Department of Public Works and Highways
o Department of Health, including attached hospitals
 SUCs
 TESDA and Administered Schools
 CHED
 LGUs, including decentralized hospitals
 LWDs
 MMDA (for DBM-NCR)

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 Functional Statements
Office of the Secretary (OSEC)
1. Oversee the exercise of the mandate of the Department and the discharge of its powers
and functions;

2. Advise the President in issuing executive/administrative orders, regulations,

proclamations and other issuances, the promulgation of which is expressly vested by law
in the President, relative to matters under the jurisdiction of the Department;

3. Establish the policies and standards for the operation of the Department pursuant to the
approved programs of the government;

4. Promulgate rules and regulations necessary to carry out department functions,

objectives, policies, plans, programs and projects;

5. Promulgate administrative issuances necessary for the efficient administration of the

offices under the DBM Secretary and for proper execution of the laws relative thereto.
These issuances shall not prescribe penalties for their violation except when expressly
authorized by law;

6. Exercise jurisdiction over all bureaus, offices, and agencies under the Department as
provided by law, and in accordance with the applicable relationships specified in the
Administrative Code of 1987;

7. Appoint all officers and employees of the Department except those whose appointments
are vested in the President or in some other appointing authority, provided that where
the Department is regionalized on a department-wide basis, the DBM Secretary shall
appoint employees to positions in the second level in the DBM Regional Offices (R0s);

8. Exercise disciplinary powers over officers and employees under the DBM Secretary in
accordance with law, including their investigation and the designation of a committee or
officer to conduct such investigation;

9. Delegate authority to officers and employees under the DBM Secretary's direction; and

10. Perform such other functions as may be provided by law.

Budget Technical Bureau (BTB)

1. Formulate standards and operating guidelines of general application for budget
preparation, execution and accounting of budget performance, in coordination with the
Budget and Management Bureaus (BMBs), DBM R0s, Legal Service and other DBM
offices/units;

2. Conduct the periodic review of budget preparation, execution and accountability

processes in coordination with other DBM offices;

3. Recommend policies for the effective and efficient management of expenditures;

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 4. Act as clearing house for operational guidelines and standards formulated by BMBs for
national government agencies (NGAs);

5. Oversee/coordinate/consolidate the annual preparation of the President's Budget,

including presentation materials, as necessary;

6. Monitor and prepare consolidated reports and overall analysis of expenditures and
outputs relative to the status of budget utilization, including government budgetary
releases, and obligations for submission to Management and other stakeholders as
required, as well as posting of reports at the DBM website;

7. Coordinate/monitor and prepare consolidated reports of agency disbursements

performance, including the consolidation of agency Monthly Disbursement Programs as
evaluated by BMBs, as input for the formulation of the National Government
Disbursement Program that will be approved by the Development Budget Coordination
Committee (DBCC);

8. Provide technical assistance to DBM offices/units concerned, such as in the preparation

of comments on congressional bills, draft inter-agency issuances, and clarifications
relative to audit observations;

9. Review existing computerized budgeting systems and recommend

improvements/enhancements thereto in coordination with the BMBs and the Information
and Communications Technology Systems Service;

10. Act as the printing and releasing unit of budget authorization documents issued by
BMBs;

11. Serve as fund administrator of multi-user Special Purpose Funds (SPFs), such as
Contingent Fund, Pension and Gratuity Fund, Miscellaneous Personnel Benefits Fund,
and Unprogrammed Fund; and

12. Administer the Unified Accounts Code Structure (UACS), management of the UACS
Repository System and evaluation of BMB/RO requests/recommendations for issuance of
codes consistent with the business rules of the UACS.

Internal Audit Service (IAS)

1. Advise the DBM Secretary on matters relating to management control and operations
audit;

2. Conduct management and operations performance audit of DBM activities and

organizational units, and determine the degree of compliance with their mandate,
policies, government regulations, established objectives, systems and
procedures/processes and contractual obligations;

3. Review and appraise systems and procedures/processes, organizational structure, assets

management practices, financial and management records, reports and performance
standards of the agencies/units covered; and

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 4. Analyze and evaluate management deficiencies and assist top management by
recommending realistic courses of action.

Information and Communications Technology Group

Information and Communications Technology Systems Service

(ICTSS)
1. Develop, update, maintain and implement a DBM Information Systems Strategic Plan, in
coordination with DBM units/offices concerned;

2. Assist in the pursuit of efficient, effective and transparent governance through the
proper management of budget-related information technology systems;

3. Enhance and maintain internal information and communications technology (ICT)

business systems and facilities toward the improvement of public expenditure
management (PEM);

4. Increase DBM employee efficiency and productivity through the proper maintenance of
computer hardware, software, and network connectivity;

5. Develop and regularly review DBM policies on ICT system use to ensure the efficiency
and security of data and communications flow;

6. Formulate and implement ICT-related projects for DBM, in conjunction with DBM
units/offices concerned;

7. Enhance DBM internal ICT capability through human resource training and adoption of
appropriate technology;

8. Maintain DBM online presence through a website and, in coordination with the Budget
Information and Training Service, promote it as the official DBM information portal.

Legal and Liason Group

Legal Service (LS)
1. Provide advice on the legal implications of policies and opinions on laws relative to
budgeting, compensation and management matters;

2. Handle DBM legal cases;

3. Develop, in partnership with concerned units, DBM-proposed legislative measures,

including general and special provisions of the National Expenditure Program and fiscal
and expenditure reforms;

4. Provide legal support to DBM Committees, when necessary;

5. Review DBM contracts and give legal advice thereon;

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 6. Prepare recommendations on legislative proposals/bills, including the General
Appropriations Bill, and planned executive issuances with constitutional or legal
implications; and

7. Provide legal advice to DBM officials and personnel concerning legal cases related to
their official duties and functions.

Department Liaison Office (DLO)

1. Serve as the principal channel/link of communications of DBM with the Executive,
Legislative and Judicial Branches, and ensure the harmonious relations of the
Department with said branches of government;

2. Facilitate and coordinate the fast resolution of possible issues/concerns of the different
offices under the Executive, Legislative and Judicial Branches that may arise as a result
of the implementation of DBM policies, plans, programs and projects;

3. Prepare and assist the DBM offices concerned in the implementation of various advocacy
measures on expenditure management-related reforms, as well as other vital DBM
policies, plans, programs and projects;

4. Monitor the bills filed in Congress, draft executive orders (E0s) submitted to the Office of
the President and other issuances that have budgetary, organizational and
compensation implications, and refer these to the appropriate DBM offices/units for
preparation of comments/inputs or position papers;

5. Coordinate the preparation and submission of the DBM position on bills/legislative

measures, draft EOs, and other executive issuances; and

6. Shepherd the enactment of the National Expenditure Program, supplemental budget

proposals and DBM legislative agenda into law.

Local Government and Regional Operations Group

Local Government and Regional Coordination Bureau (LGRCB)

1. Administer the Internal Revenue Allotment (IRA) and all allocations to local government
units (LGUs);

2. Formulate PEM policies for the implementation of LGUs;

3. Oversee LGUs' implementation of PEM policies and undertake capacity building and skills
upgrading of LGUs in coordination with the DBM ROs;

4. Assist in coordinating the activities of the DBM ROs, specifically the provision of
appropriate technical support during the Regional Coordination Meetings, including
facilitation of issue resolution raised by the DBM ROs with the DBM B/S/Os concerned;
and

5. Ensure the consistency in the implementation by the DBM ROs of budget and
management policies.
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Internal Management Group
Administrative Service (AS)

1. Ensure efficient and effective procurement of goods and services for the DBM Central
Office, including the development of systems in compliance with Republic Act No. 9184
(Government Procurement Reform Act), s. 2003;

2. Devise, implement and maintain an asset management system, including a clear and up-
to-date asset registry/data base/information system for the purpose;

3. Manage and ensure the adequate provision of facilities, utilities and vehicles;

4. Provide technical and administrative secretariat services to the Promotion and Selection
Board, DAC, BAC, Disposal Committee, Grievance Committee, Corruption Prevention
Committee and the Training and Development Management Committee;
5. Implement human resource management policies and procedures within the framework
of the Civil Service Commission (CSC)/Office of the Ombudsman/DBM rules and
regulations, including the performance appraisal system;

6. Formulate human resource development policies, plans and programs, including the
design, implementation and administration of internal training programs;

7. Administer the DBM Manpower Management Information System;

8. Administer an effective and efficient DBM-wide records management system and

internal tracking system;

9. Ensure the automation of internal administrative processes, in coordination with the

ICTSS; and

10. Exercise collection and custodial function on cash, checks, and other forms of income,
including payments for authorized disbursements.

Finance Service (FS)

1. Prepare the annual DBM budget consistent with the Budget Call, and the Corporate and
Business Plans, in coordination with the Corporate Planning and Management Service
(CPMS) and in consultation with DBM offices/units concerned;

2. Participate in business planning activities and, together with the different DBM units,
formulate their final budget allocations based on the approved annual DBM Budget;

3. Prepare, implement and embed the Medium-Term Expenditure Framework (MTEF),

including a Multi-Year Capital Expenditure Program and a Forward Estimates (FEs)
System in DBM operations, in coordination with the CPMS and the different relevant
units;

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 4. Implement a financial management system to provide internal controls on sources of
financing and expenditures, including the implementation of improved management
systems;

5. Undertake the reconciliation of the DBM's physical inventories of supplies, plant,

property and equipment with the book of accounts;

6. Formulate and implement an effective financial monitoring system in order to provide

DBM Management and the different organizational units with periodic financial reports;

7. Ensure the timely, responsive and efficient use of authorized funds; and

8. Undertake financial management functions to administer loans, grants and technical

assistance (TAs), including fund disbursement management as may be assigned to the
DBM by pertinent project agreements.

Corporate Planning and Management Service (CPMS)

1. Support the DBM Management in embedding a culture of strategic planning and

accountability by establishing relevant systems and processes in the Department, such
as, but not limited to, (a) strategic and operational planning guidelines to facilitate the
formulation, review/assessment, 4 and revision/updating of the DBM medium-term and
annual plans, and (b) results-based performance orientation and approaches, including
the development of pertinent performance information and annual targets, in
coordination with the functional groups and delivery units;

2. Develop and implement a performance monitoring, evaluation and reporting model

within the DBM to include, but not limited to, (a) periodic monitoring and evaluation of
performance of the DBM delivery units, and (b) provision of information on
commitments/targets and corresponding accomplishments of the DBM and/or delivery
units to internal and external entities or other reportorial bodies in compliance with
administrative, functional and/or operational requirements;

3. Review the internal DBM operations and propose plans and programs for their continual
improvement through, but not limited to, (a) employment of total quality management
methods and tools in doing management surveys, and review of DBM management
systems, processes and procedures, organizational structure, manpower requirements,
and internal control, and (b) updating of DBM operations manual, whenever necessary,
in collaboration with DBM delivery units concerned; and

4. Provide technical secretariat support and services to the DBM Executive Committee,
Management Committee, Performance Management Team, and Quality Management
System Core Team.

Budget Policy and Strategy Group

Fiscal Planning and Reforms Bureau (FPRB)

1. Conduct fiscal policy research and planning;

14
 2. Develop fiscal and budgeting frameworks, indicative annual and multi-year budget
ceilings and FEs, and sectoral composition of expenditures in coordination with other
oversight agencies;

3. Formulate, monitor, and evaluate budget programs in the context of macro-economic

and fiscal targets, including the formulation and monitoring of the annual and quarterly
whole-of-government allotment and cash release programs;

4. Conduct studies and analyses of expenditure trends and policies in the different
government sectors for effective inter-sectoral resource allocation decisions, as reflected
in the Budget Priorities Framework submitted to the President;

5. Monitor macro-economic developments and their impact on the budget;

6. Develop, administer, and maintain the FE system, in coordination with the BMBs and
other DBM offices/units concerned;
7. Prepare position papers/recommendations on legislative proposals/bills and planned
executive issuances with fiscal policy implications;

8. Provide technical and secretariat services to the DBCC and its Executive Technical Board,
Participatory Governance Cluster and the Open Government Partnership;

9. Conceptualize and manage the implementation of budgeting innovations, including

assisting DBM implementing bureaus in mainstreaming these reforms and innovations
which will include strategic thinking, mobilizing technical support from development
partners, and conducting change management programs with agencies;

10. Monitor the execution and implementation of said reforms and innovative projects and
evaluate their impact on expenditure allocation and resource allocation and submit
required reports to the DBM Management; and

11. Coordinate the formulation and implementation of policies, standards and strategies that
promote greater fiscal transparency, as well as monitor the performance of the DBM and
the government as a whole in implementing international fiscal transparency standards
and upholding citizen's right to access information.

Budget Information and Training Service (BITS)

1. Manage the timely, orderly and accurate documentation, storage, categorization and
deployment of DBM's information/knowledge assets;

2. Convert, package, publish and disseminate, as necessary, available information of the

Department into various knowledge products;

3. Manage the DBM library services;

4. Provide editorial, design and other services needed for publications;

15
 5. Monitor and document DBM activities and prepare articles on the same for publication in
the DBM newsletter;

6. Produce information materials for internal consumption of the DBM Community, such as
DBM Bulletin, e-Updates and policy briefs;

7. Prepare the DBM Annual Report from inputs provided by DBM offices/units concerned;

8. Handle the development and implementation of the DBM's Public Financial Management
(PFM) capacity-building programs, particularly the formulation of courses, curricula and
modules, and the delivery of the same;

9. Design and implement the PFM Program's assessment and certification process; and

10. Conduct researches/studies and information/advocacy campaigns on new and best

practices on PFM.

Budget Performance Monitoring and Evaluation

Performance Monitoring and Evaluation Bureau (PMEB)

1. Develop a results-based monitoring and evaluation (M&E) policy framework for DBM as
an oversight body, as well as for the implementing agencies;

2. Strengthen/institutionalize the M&E systems and organizational structure of

implementing agencies, including monitoring and reporting systems automation;

3. Develop policies, standards and methodologies with regard to M&E system for physical
and financial performances of agencies;

4. Oversee the conduct of program evaluation based on the evaluation framework and
agenda; and

5. Monitor the progress and fast-track the implementation of convergence

programs/projects of the Administration and assess the delivery, including the
performance of agencies concerned, in the implementation of said convergence
programs/projects.

Budget Preparation and Execution Group

Budget and Management Bureau-A
Budget and Management Bureau-B
Budget and Management Bureau-D
Budget and Management Bureau-E
1. Undertake operational and sectoral policy reviews in collaboration/consultation with
client agencies to ensure quality and appropriate medium-term levels of expenditures
and intra-sectoral budget allocation decision;

16
 2. Recommend budget and management policy improvements based on in-depth
evaluation of agency programs and projects and overall organizational efficiency and
effectiveness;

3. Provide inputs to budget operations guidelines applicable to their respective agency/fund

coverage;

4. Prepare recommendations/position papers on legislative proposals/bills and planned

executive issuances with funding implications;

5. Review and validate the appraisal of new projects/programs proposed by agencies and
recommend appropriate executive review board (ERB) action for their inclusion in the
agency MTEFs;

6. Update/maintain a DBM-managed agency FEs/MTEFs as a budget planning and

management decision tool;

7. Ensure the mainstreaming of medium-term and results-based budgeting [MTEF and

Organizational Performance Indicator Framework (OPIF)] and performance management
reforms in NGAs consistent with the PEM framework;

8. Provide technical assistance and advice to client agencies and authorities/decision

makers on all aspects of public resource and expenditure management;

9. Plan and undertake budget preparation oversight activities for agencies under its
coverage, in coordination/consultation with other DBM offices/units and oversight
agencies concerned;

10. Evaluate agency requests for changes in staffing and compensation concerning military
and uniformed personnel in coordination with the Organization, Position Classification
and Compensation Bureau (OPCCB);

11. Evaluate funding requirements of agencies and prepare/issue corresponding fund

release documents;

12. Administer lump sum funds (LSFs)/special purpose funds (SPFs) as part of the oversight
function over specific agency coverages;

13. Evaluate requests of agencies for the purchase of motor vehicles and prepare
recommendations thereon;

14. Monitor and evaluate financial and physical performance of agencies in the context of
the OPIF to provide a basis for sound policy and budgeting decisions; and

15. Evaluate agency program and project performance and overall organizational efficiency
and effectiveness vis-à-vis development goals/targets/priorities in the context of the
MTEF and OPIF.

Budget and Management Bureau-C

1. Undertake operational and sectoral policy reviews in collaboration/consultation with

client agencies/government-owned or -controlled corporations (GOCCs) under its

17
 coverage to ensure quality and appropriate medium-term levels of expenditures and
intra-sectoral budget allocation decisions;

2. Recommend budget and management policy improvements based on in-depth

evaluation of agency/GOCC programs and projects and overall organizational efficiency
and effectiveness;

3. Provide inputs to budget operations guidelines applicable to their respective

agency/GOCC/fund coverage;

4. Prepare recommendations/position papers on legislative proposals/bills and planned

executive issuances with funding implications, as well as those with specific GOCC issues
on organization, compensation and position classification;

5. Review and validate the appraisal of new projects/programs proposed by agencies and
recommend appropriate ERB action for their inclusion in the agency MTEFs;

6. Update/maintain a DBM-managed agency FEs/MTEFs as a budget planning and

management decision tool;

7. Ensure the mainstreaming of medium and results-based budgeting and performance

management reforms in NGAs and GOCCs consistent with the PEM framework;

8. Provide technical assistance and advice to client agencies/GOCCs and

authorities/decision makers on all aspects of public resource and expenditure
management;

9. Plan and undertake budget preparation oversight activities for agencies/GOCCs under its
coverage, in coordination/consultation with other DBM offices/units and oversight
agencies concerned;

10. Evaluate organization, staffing, compensation and position classification-related

proposals by GOCCs;

11. Evaluate funding requirements of agencies/GOCCs and prepare/issue corresponding

fund release documents;

12. Administer LSFs/SPFs as part of the oversight function over specific agency coverages;

13. Evaluate requests of agencies/GOCCs and local water districts (LWDs) for the purchase
of motor vehicles and prepare recommendations thereon;

14. Monitor and evaluate financial and physical performance of agencies/GOCCs in the
context of the OPIF to provide a basis for sound policy and budgeting decisions;

15. Evaluate agency/GOCC program and project performance and overall organizational
efficiency and effectiveness vis-à-vis development goals/targets/priorities in the context
of the MTEF and OPT;

16. Evaluate the Corporate Operating Budgets of GOCCs under its coverage and prepare
recommendations thereon;

18
 17. Conduct studies on budget policies and standards for the government corporate sector,
including LWDs and prepare operations manual/s, as necessary; and

18. Conduct studies and formulate policies and standards on organization, staffing and
compensation for the GOCCs under its coverage, in coordination with the OPCCB and
other oversight agencies.

Organization and Systems Improvement Group

Organization, Position Classification and Compensation Bureau
(OPCCB)
1. Administer and maintain a unified compensation and position classification system,
including performance-based incentives for NGAs, GOCCs covered by DBM, and LGUs in
coordination with the CSC;

2. Develop policies, standards and guidelines on organization and staffing for NGAs;

3. Formulate policies and budgetary guidelines on Personnel Services and associated

expenditures;

4. Evaluate agency proposals on organization, staffing, compensation and position

classification, and issue the Notice of Organization, Staffing and Compensation Action to
agencies, except those involving military and uniformed personnel and GOCCs which will
be continually handled by the BMBs concerned;

5. Monitor government manpower levels and administer and maintain a comprehensive

and reliable database on national government positions and personnel, through the
Government Manpower Information System (GMIS), and link with the Human Resource
Management Information System of the CSC and other related databases;

6. Pursue the deregulation of input controls in organization, staffing and compensation

management parallel with the shift towards output/results-based orientation of
agencies;

7. Prepare recommendations and position papers on legislative proposals/bills and planned

executive issuances with policy and government-wide implication, as well as specific
agency issues on organization, staffing, compensation and position classification; and

8. Provide technical assistance to client agencies and authorities/decision makers on

matters related to organization, staffing and compensation.

Systems and Productivity Improvement Bureau (SPIB)

1. Formulate policies and develop standards and guidelines, as well as pilot-test better
management practices, such as work simplification, cost reduction and other related
measures in order to enhance efficiency and productivity in government;

2. Study and recommend appropriate mechanisms/strategies/systems and structures to

improve the management of government assets, in coordination with relevant agencies;

19
 3. Undertake periodic monitoring and review of the effectiveness/efficiency of the existing
methods, management systems and procedures/processes of certain agencies, and
recommend improvements, if necessary;

4. Provide technical and administrative support to the Government Quality Management

Committee in the implementation of the Government Quality Management Program;

5. Lead the provision of technical support to the Rightsizing Program of the Executive
Branch;

6. Undertake researches and studies on government-wide organizational structuring;

7. Formulate measures on effective internal controls, for the implementation by

government agencies, to ensure the integrity, accuracy, completeness, and reliability of
government financial and management systems, pending the establishment of an Office
of the Comptroller General in government; and

8. Prepare inputs/recommendations on legislative proposals/bills, draft E0s and other

proposed executive issuances which have implications on management systems
improvement, productivity enhancement and asset management in government and
other related concerns.

Regional Offices (ROs)

1. Provide policy advisory and support services to the DBM Central Office, Regional
Development Councils (RDCs), Regional Inter-Agency Teams (RIATs), Regional Inter-
Agency Committees (RIACs), Project Monitoring Committees (PMCs) and other regional
policy-making bodies, as may be appropriate;

2. Plan and undertake budget preparation and execution activities for State Universities and
Colleges (SUCs), and decentralized agencies with transactions delegated to Regional
Offices (ROs) and the Metropolitan Development Authority (MMDA) for DBM-NCR;

3. Review the budgets of provinces, highly urbanized cities, independent component cities
and Metro Manila municipalities to ensure compliance with the Local Government Code
(LGC) of 1991, its Implementing Rules and Regulations (IRR), and other applicable laws,
rules and regulations issued by competent authorities;

4. Administer/manage the Government Manpower Information System (GMIS) of SUCs and

decentralized agencies delegated to ROs;

5. Provide advisory and technical assistance to LGUs, decentralized agency coverages and
Local Water Districts (LWDs) and advocate the implementation of PFM and procurement
reforms, among others, in the regions and MMDA for DBM-NCR, as may be appropriate;

6. Evaluate and approve organizational and staffing modifications inclusive of action on

compensation and position classification matters, of SUCs, decentralized agency
coverages and MMDA for DBM-NCR, and LWDs;

7. Release funds to SUCs, decentralized agency coverages, and LGUs in accordance with the
provisions of the annual General Appropriations Act (GAA);

20
8. Monitor and evaluate the performance of SUCs and decentralized agency coverages, and
MMDA for DBM-NCR;

9. Monitor the conduct of PFM assessment by LGUs, and the preparation and
implementation of PFM Improvement Plans, and subsequent updates thereof;

10. Provide inputs to the DBM Central Office on the status of major programs and projects of
SUCs and LGUs, in the regions, and decentralized budgets of NGAs, as may be
appropriate; and

11. Render technical assistance to Civil Society Organizations (CSOs), as may be appropriate.

21
Matrix of DBM Key Services
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

CURRENT YEAR’S BUDGET – PROGRAMMED FUNDS

A. Agency Specific Budget

A.1 For Comprehensive BED 1 15 calendar BTB, BMBs and ROs 1 and 3 NGAs, SUCs, OEOs
Release (FCR) - GAA as days after the
Release Document BED 2 signing of the
(GAARD) GAA
BED 3

BED 4

A.2 For Later Release (FLR) SBR Not to exceed BMBs and ROs 1 and 3 NGAs, SUCs and GOCCs
portion including New 15 calendar
Budgetary Provisions not BED 1 days
included in the NEP/GAA
BED 2

BED 3 (except GOCCs)

BFAR

BTR Certification for Use of Income (if applicable)

Justification and other supporting document/s,

e.g. List of projects and implementing units,
project profile, list of equipment to be purchased,
validated list of claimants, status of funds,
clearance from competent authority if applicable)

OP Approval for Intelligence Fund

22
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

A.3 Comprehensive Release BED 3 3 working days BMBs and ROs 1 and 3 NGAs, SUCs
of NCA (if per
Operating Unit)

10 working
days (if per
Agency)

B. Multi-User Special Purpose

Fund

B.1 Miscellaneous Personnel SBR 3 working days BMBs, BTB and ROs 1 and 3 NGAs, GOCCs
Benefits Fund (MPBF) (for
FAR 1 simple/routine
transaction/s)
BED 3
Not to exceed
Detailed computation of actual PS requirement 15 calendar
days (for
Certified True Copy of appointment papers of complex
newly hired/ promoted personnel transaction/s)

Copy of assumption to duty of newly

hired/promoted personnel (if the date of
appointment is different from the first day of
assumption)

B.1.a For newly filled In addition to the requirements for MPBF: 3 working days BMBs and ROs 1 and 3 NGAs, SUCs
regular (for
positions/promotions/newly simple/routine
DBM Letter covering Approved Rationalization/
created positions transaction/s)
Reorganization Plan

Authority to fill/hire (if applicable)

Not to exceed
15 calendar
days (for
complex
transaction/s)

23
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

B.1.b For Performance- In addition to the requirements for MPBF: 3 working days BMBs and ROs 1 and 3 NGAs and SUCs
Based Bonus (for
(PBB)/Performance simple/routine
AO 25 Clearance/ Approval on agency compliance
Enhancement Incentive transaction/s)
with performance and good governance
(PEI)
requirements, among others
Not to exceed
15 calendar
OPCCB Computation
days (for
complex
Certification as to the number of employees transaction/s)
(Permanent, Contractual and Casual) signed by
the Head of the agency's HRD)

B.1.c For PBB of SUCs In addition to the requirements for MPBF: 3 working days ROs 3 SUCs
(for
simple/routine
Result of Validation of PBB requirements forms as transaction/s)
compiled by the AO 25 IATF Secretariat and
endorsed by the AO 25 IATF Head Not to exceed
15 calendar
Form 1.0 (Report of Bureaus/Offices/Attached days (for
Agencies/Delivery Units/Employees) as already complex
coursed through CHED transaction/s)

IATF letter informing SUC of the results signed by

the DBM Secretary

Revised Form 1.0 as required

Breakdown of SARO request by MFO

B.1.d For Payment of Back In addition to the requirements for MPBF: 3 working days BMBs and ROs 1 and 3 NGAs
Salaries and Other PS (for
Benefits simple/routine
transaction/s)
Letter request of the concerned personnel

24
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

List of personnel concerned and corresponding Not to exceed

computation of back salaries and other benefits 15 calendar
days (for
Copy of decision on the case by complex
competent/proper authority, if applicable transaction/s)

Updated Service Record certified by the HRMO

Justification for non-availability of PS

appropriations

B.2 Pension and Gratuity Fund

(PGF)

B.2.a Monetization of Letter request of concerned devolved personnel 3 working days BMBs, ROs 1 and 3 NGAs, LGUs
Transferred Leave Credits (for
to devolved personnel Endorsement of LGU Executive/Secretary or simple/routine
his/her duly authorized representative, as transaction/s)
employer
Not to exceed
Copy of the latest NOSA or certification by the 15 calendar
MBO on the latest salary schedule being days (for
implemented by the LGU complex
transaction/s)

Updated Service Record and Leave Card of

concerned employee, reflecting the transferred
leave credits upon devolution, certified by the
HRD of the present LGU employer

B.2.b Monetization of SBR 3 working days BMBs and ROs 1 and 3 NGAs and SUCs
Leave Credits of NGA/SUCs (for
Employees List of Employees with Approved Application for simple/routine
Monetization of Leave Credits transaction/s)

Latest Notice of Salary Adjustment (NOSA)/CSC- Not to exceed

attested appointment 15 calendar

25
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Approved application for monetization of leave days (for

credits complex
transaction/s)

B.2.c Retirement Gratuity SBR 3 working days BMBs and ROs 2 and 3 NGAs, LGUs and SUCs
Benefit - For GSIS and (for
Non-GSIS Members List of actual retirees to be paid (LARP): simple/routine
(Optional Retirees) -Name of actual retirees, categorized transaction/s)
into compulsory of optional;
-Name of GSP (Branch, Not to exceed
Address)/Savings Acct Number 15 calendar
-Position Title/Rank at retirement date days (for
-Unique Position Item Number complex
-Dates of birth, original appointment transaction/s)
and retirement;
-Highest Monthly Salary per Notice of
Salary Adjustment (NOSA);
-Gross amount of retirement claim,
deductions, and net amount due;
-TLB based on number of leave credits
earned; and
-RGB based on total creditable services
and number of gratuity months.

Retirees under R.A. No. 1616

Duly accomplished Application Retirement Form

Authenticated copy of updated/complete Service

Record

Certification of Inclusive Leave Without Pay

(LWOP), if any

Letter of intent to retire

Approved Application Letter of Retirement

Statement of Leave Credits Earned certified by

HRMO

26
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

GSIS “approved” papers (for GSIS Members)

Adjudication and Computation Sheet

Death Certificate for deceased retiree, Legal heir,

NSO Marriage Certificate for change of name of
married women

Latest Notice of Salary Adjustment

Additional Requirements for devolved

personnel:

Letter Request of concerned devolved personnel

Endorsement of LCE, as employer

Appointment paper as devolved employee

Updated Leave Card of concerned employee,

reflecting the transferred leave credits upon
devolution and balances as of retirement date,
certified by the HRMO of the present LGU
employer

Retirees under R.A. No. 910

SBR

Certification on the other allowances and similar

benefits authorized to be included in the
computation of RG under R.A. No. 910

OP Approval, for military personnel of the DND

Agency Head approval for uniformed personnel

under DILG

27
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Approval of the Chief Justice for members of the

judiciary and lower courts, Head of the Appellate
for Members of the Appellate Court

GSIS Retirement Voucher, if applicable

B.2.d Terminal Leave SBR 3 working days BMBs and ROs 2 and 3 NGAs, LGUs and SUCs
Benefit (for
List of Actual Retirees to be Paid (LARP) simple/routine
supported with Copy of updated/complete Service transaction/s)
Record and Statement of Leave Credits Earned
certified by the Personnel Officer Not to exceed
15 calendar
Other supporting documents pursuant to BC Nos. days (for
13-1, 13-1A and 14-1 complex
transaction/s)
Justification (reason for late filing of claim)

Copy of approved Rationalization/ Reorganization

Plan

List of affected personnel and corresponding

amounts required for TLB and Incentive Benefits
certified correct by the Agency Head

B.3 National Disaster Risk- OP approval/directive 3 working days BMBs and ROs 1 and 3 (BMBs and ROs) NGAs, GOCCs, LGUs, SUCs
Reduction and Management (for 5 (BMB-E)
Fund (NDRRMF) SBR simple/routine
transaction/s)
BED 1
Not to exceed
BED 2 15 calendar
days (for
BED 3 complex

28
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Copy of endorsement of the NDRRMC for transaction/s)

recommendation to OP (Optional per SP in the
GAA)

B.4 Contingent Fund SBR 3 working days BMBs and ROs 1 and 3 NGAs, LGUs, GOCCs, SUCs
(for
BED 1 simple/routine
transaction/s)
BED 2
Not to exceed
BED 3 15 calendar
days (for
Approval of the President of the Philippines complex
transaction/s)
List of Feasibility Studies approved by INFRACOM
indicating the project name, description and
purpose among others

BED 3

Recommendation from the National Disaster Risk

Reduction Management Council

Approval of the President of the Philippines

CURRENT YEAR’S BUDGET - UNPROGRAMMED FUND

C. Use of Income/Excess Income For NGAs 3 working days BMBs 1 NGAs, GOCCs
(for
SBR simple/routine
transaction/s)
BTr Certification on actual income
remitted/deposited Not to exceed
15 calendar
Agency Report of Income collected and deposited days (for
with Bureau of Treasury (with monthly complex
breakdown)
transaction/s)
BED1

29
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

BED2

BED3

D. Foreign Assisted Projects (Loan For NGAs 3 working days BMBs 1 NGAs, GOCCs
Proceeds) (for
SBR simple/routine
transaction/s)
Approved/signed Loan Agreement (to included
Project Appraisal Document) Not to exceed
15 calendar
Project Profile days (for
complex
BED 1
transaction/s)
BED 2

BED 3

BTr Certificate for receipt of loan proceeds

Other documents required under DBM-COA-DOF

Joint Circular 2-97

E. Risk Management Program for SBR 3 working days BMBs 1 NGAs, GOCCs
Public-Private Partnership Projects (for
BTr Certification on excess income generated by simple/routine
the National Government transaction/s)

For GOCCs Not to exceed BMB-C

15 calendar
SBR days (for
complex
Approved/signed Loan Agreement including transaction/s)
Project Appraisal Document

30
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

BTr Certificate for receipt of loan proceeds

CURRENT YEAR’S BUDGET - AUTOMATIC APPROPRIATIONS

F. Issuance of SARO/NCA For NGAs 3 working days BMBs 1 NGAs and GOCCs
(for
F.1 Availment of Grant SBR simple/routine
Proceeds transaction/s)
Credit Advice from Bangko Sentral ng Pilipinas
Not to exceed
Certification of receipt or deposits from the BTr 15 calendar
on the availability of the balance days (for
complex
BED 1 transaction/s)

BED 2

BED 3

Approved Grant Agreement

Project Profile

Additional requirement for subsequent releases:

FAR 1 of the immediately preceding quarter

For GOCCs
BMB-C
SBR

31
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Certification of receipt or deposits from the BTr

on the availability of the balance

F.2 Customs Duties and Taxes SBR 3 working days BMBs 1 NGAs
(for
Quarterly Report of Taxes and Duties Availment simple/routine
transaction/s)
Statement of Account/Assessment from BOC
Not to exceed
BED 3 15 calendar
days (for
complex
transaction/s)

F.3 Tax Subsidy FIRB resolution 3 working days BMBs 1 NGAs and GOCCs
(for
Certification of entitlement to subsidy issued by simple/routine
FIRB transaction/s)

Not to exceed
15 calendar
days (for
complex
transaction/s)

F.4 Special Account in the SBR 3 working days BMBs and ROs 1 and 3 NGAs, SUCs, GOCCs
General Fund (for
BED 1 simple/routine
transaction/s)
BED 2
Not to exceed
BED 3 15 calendar
days (for
BTr Certification on the available balance of complex
SAGF/Certification of receipt or deposits from the transaction/s)
BTr

32
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Statement of Receipt/Disbursement duly certified

by the Chief Accountant

Justification

Additional requirement for newly authorized

SAGF, e.g. Request for fund code from DBM

Additional requirements for existing SAGF, e.g.

FAR 1 and BAR 1

F.5 Modification of Funds (For SBR 15 working BMBs, ROs 1 and 3 NGAs and SUCs
issuance of SARO) days
FAR 1

Realignment Advice Form (RAF) per Annex B of

NBC 559 to be signed by the Agency Head,
identifying the specific P/A/Ps, allotment and
objects of expenditures FROM and TO

Certification of Actual Deficiency and Sources of

Funds per Annex C of NBC 559 to be signed by
the Agency Head

Justification for the realignment

BAR 1

F.6 Use of Savings/ SBR 3 working days BMBs and ROs 1 and 3 NGAs, LGUs and SUCs
Augmentation (for
Certification on how Savings were generated simple/routine
signed by the Agency Head, identifying the transaction/s)
specific P/A/Ps, allotment and objects of
expenditures FROM and TO Not to exceed
15 calendar
Justification days (for
complex
FAR 1 transaction/s)

33
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Details of Savings and Augmentation of Deficient

P/A/Ps

OP Approval

F.7 Release of Additional Agency Request 3 working days BMBs and ROs 1 and 3 NGAs
NCA/s (for
BED 3 simple/routine
transaction/s)
Supporting Documents, e.g. Computation of
deficiency and Copy of Sub-ARO (if applicable) Not to exceed
15 calendar
Statement of Latest Book Balance of MDS Sub- days (for
Account from GSBs complex
transaction/s)

PRIOR YEAR’S BUDGET

G. Continuing Appropriation For NGAs, GOCCs and LGUs 5 working days BMBs and ROs 1 and 3 NGAs, SUCs and GOCCs

G.1 Unreleased Appropriation SBR

BED 1

BED 2

BED 3

FAR 1

34
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Justification and other supporting documents,

e.g., OP Approval for Confidential and
Intelligence Fund, list of projects and
implementing units, project profile, list of
equipment to be purchased, if applicable

G.2 NCA for Unobligated Agency Request 3 working days BMBs and ROs 1 and 3 NGAs, LGUs, SUCs, GOCCs
Allotment (for
BED 1 simple/routine
transaction/s)
BED 2
Not to exceed
Updated BED 3 15 calendar
days (for
List of Creditors/LDDAP complex
transaction/s)

OTHER BUDGETARY REQUESTS - LGUs/SUCs/LWDs

H. Release of Internal Revenue None 3 working days Local Government 4 LGUs

Allotment (IRA) (for and Regional
simple/routine Coordination
transaction/s) Bureau

Not to exceed
15 calendar
days (for
complex
transaction/s)

35
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

I. Release of Share in Tobacco Joint or reconciled certification of actual collection 15 calendar Local Government 4 LGUs, BTr
Excise Tax by the BIR and remittance to BTr days and Regional
Coordination
Certification of volume of production and Bureau
acceptance made by the National Tobacco
Administration (NTA)

J. Release of Other Allocations to LGU Request 15 calendar Local Government 4 LGUs, BTr
Local Government Units days and Regional
Joint or reconciled certifications of actual Coordination
collection from BTr and collecting agency Bureau

K. Review of Annual Budget Transmittal letter signed by the Secretary of the Within 60-90 ROs 3 LGUs
Sanggunian calendar days

Budget Message signed by the LCE

Appropriation Ordinance signed by the Presiding

Officer, Secretary of Sanggunian and the LCE,
which includes the following:
 Plantilla of Personnel/Personnel
Schedule prepared by the Department
Heads, reviewed by the HRMO and
approved by the LCE; and
 Annual operating Budget of Local
Economic Enterprise(s), if any

Annual Investment Program to include Annexes

E1, E2, E3, E4, E5, E6, and E7 signed by the LCE,
Planning Officer and Budget Officer

Sanggunian Resolution approving the Annual

Investment Program (AIP) signed by Secretary

Supporting Plans:
-DILG reviewed GAD Plan & Budget
-LDRRMP
-Climate Change Action Plan

36
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Veto Message, if any, signed by the LCE

Sanggunian’s Action on veto, if any, signed by

the Secretary and Presiding Officer

L. Review of Supplemental Budget Transmittal letter signed by the Secretary of the Within 60-90 ROs 3 LGUs
Sanggunian calendar days

Appropriation Ordinance signed by the Presiding

Officer, Secretary of the Sanggunian, and the LCE

Funds Actually Available:

Certified Statement of Additional Realized Income

signed by the Local Treasurer and Local
Accountant

Certification of Savings signed by the Local

Treasurer and Local Accountant

Certified Statement of Income from New Revenue

Measures signed by the Local Treasurer and Local
Accountant

Copy of duly enacted Tax Ordinance which

imposes new local taxes, charges, fees, fines or
penalties or which raises existing local taxes,
charges, fees, fines or penalties signed by the
Local Treasurer and Local Accountant

Copy of official communication stating that

the LGU is a recipient of new or higher
remittances, contributions, subsidies or grants
in aid from the National Government or from
government corporations and private entities

37
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Realignment of Appropriations in times of Public

Calamity

Certificate of Source of Funds Available for

Appropriations signed by the LCE, Local
Treasurer and Local Accountant

Veto Message, if any, signed by the LCE

Sanggunian’s Action on veto, if any, signed by

the Secretary and Presiding Officer

M. Staffing modification due to Agency Request signed by the LWD General Within 30 BMB-C and ROs 1 and 3 LWDs
approved categorization/ re- Manager calendar days
categorization of LWDs
Board Approval

Certificate of Category Signed by the

Administrator, Local Water Utilities Administration

Certification from the COA Auditor that the LWD

did not incur any losses for the last immediate
two (2) years

Proposed Organizational Chart

Existing and proposed Organizational Structure

and Staffing Pattern (OSSP)

Latest Statement of Income and Expenditure

Proposed Plantilla of Personnel

Certification of Number of Service

Connections

Monthly Data Sheet

38
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Other justifications as may be required

N. Review of Approved Plantilla Agency Request Within 30 ROs 3 LWDs

Allocation List (LWDs) calendar days
Plantilla of Personnel (POP)/Plantilla Allocation
List

Notice of Step Increment (NOSI), if applicable

Notice of Salary Adjustment (NOSA)

CSC Attested Appointment of Newly-

Hired/Promoted Employees, if applicable

OTHER BUDGETARY REQUESTS - GOCCs

O. Evaluation of COB Agency transmittal letter for COB evaluation 15 working BMB-C 1 GOCCs
days
Board Resolution approving the Corporate
Operating Budget

Duly accomplished DBM Forms as required in the

Budget Call issued for the year

P. Release of Funds

P.1 Release of the National Letter request on the release of funds from the 15 working BMB-C 1 GOCCs
Government Subsidy, Agency Head days
Equity or Net Lending
Endorsement from the Agency head

Financial Statements

39
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Other justifications as may be required

P.2 Unprogrammed Fund - SBR 15 working BMB-C 1 GOCCs

Budgetary Support to days
GOCC Subsidiary loan agreement between DOF and
GOCC concerned

Project Profile

BED 1

BED 2

BTr certification

OTHER KEY SERVICES

Q. Organizational Structure and

Staffing Pattern Requirement

Q.1 Organizational and/or Agency Request 120 working OPCCB 6 NGAs, LWDs and SUCs
Staffing Modification - days
New Organizational Legal Basis, if any
Structure and Staffing
Pattern (OSSP) Rationale/background of the proposal

Proposed organizational chart

Proposed functional chart

40
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Proposed staffing pattern

 Number of positions
 Position title/salary grade
 General statement of functions of
proposed positions
 Organizational deployment
 Computation of PS cost

Societal and organizational outcomes

Organizational linkages

Funding source

Q.2 OSSP Modification/ Agency Request 120 working OPCCB 1 and 6 NGAs, LGUs, LWDs and SUCs
Reorganization days (for
Legal basis, if any Agency-wide
proposals)
Rationale/ background of the proposal
60 working
Existing organizational chart days (for
Division-
Existing functional chart specific
proposals)
Proposed staffing pattern
 Number of positions
 Position title/ salary grade
 General statement of functions of
proposed positions
 Organizational deployment
 Computation of PS cost

Societal and organizational outcomes

Organizational linkages

41
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Funding source

Q.3 Creation/ Reclassification/ For OPCCB 120 working OPCCB and ROs 3 and 6 NGAs, SUCs
Conversion/ Upgrading of days (for (for DepEd, TESDA,
Positions Agency Request Agency-wide SUCs, CHED, DOH,
proposals) and DPWH)
Legal basis, if any
60 working
Rationale/ background of the proposal days (for
Division-
Number of proposed positions specific
proposals)
Position title/ salary grade

Proposed new position title/ salary grade (for

reclassifications, conversion, and upgrading)

Unique Item Number of positions based on latest

PSIPOP (for reclassifications, conversion, and
upgrading)

General statement of functions of positions (for

reclassifications, conversion, and upgrading)

Organizational deployment

PS cost

Funding source

For ROs (DepEd) 3 working days

(1-10
Agency Request positions)

List of positions to be requested for Not to exceed

conversion/reclassification/upgrading 15 calendar
days (more
Updated Plantilla of Personnel (if applicable)

42
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Existing/actual duties and responsibilities of than 10

incumbents of positions for reclassification/ positions)
conversion/upgrading of positions

For ERF and Master Teacher conversions (DepEd)

and NBC 461 (SUCs), the following shall be
required:

-Approved ERF

-Approved Evaluation Form for Master

Teacher

-Approved NBC 461 print-out

Legal Basis/Justification for the

conversion/reclassification/upgrading of positions

Positions offered for abolition to offset increase in

PS as a result of the conversion/reclassification/
upgrading

Q.4 Creation of New Class For OPCCB 60 working OPCCB, ROs 3 and 6 NGAs, LGUs, LWDs and SUCs
Title/Position days
Proposal for modification of IOS

Legal basis, if any

Rationale/ background of the proposal

General statement of functions, duties and

responsibilities, and qualification requirements of
the new class requirements of the new class of
position

For ROs 3 working days

(for
Agency Request simple/routine
transaction/s)
Sanggunian Resolution

43
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Certification of Availability of Funds (not Not to exceed

exceeded PS Cap/Limitation) for Municipality, 15 calendar
Endorsement from the Provincial Government days (for
complex
transaction/s)

Q.5 Performance-Based Bonus For OPCCB 9 working days OPCCB, BMBs 1 and 7 NGAs
(PBB) Evaluation for NGAs
Endorsement duly-signed by Agency Head

Agency Form 1.0 (Report on Ranking of Delivery

Units and Employees)

Guidelines, process/criteria used in rating and

ranking of delivery units and employees signed by
the HR Head and Agency Head

Result of Validation of PBB Requirements issued

by AO No. 25 Secretariat

For BMBs 3 working days

(for
AO 25 request for validation of agency financial simple/routine
and physical accomplishments transaction/s)
Not to exceed
AO 25 request for revalidation of agency 15 calendar
justification for non-compliance of certain days (for
performance measures complex
transaction/s)
AO25 final result of validation and OPCCB
computation as basis for release of SARO/NCA

Q.6 Transfer/Swapping of Agency Request 3 working days ROs 3 NGAs

Positions for single
Endorsement Letter from Agency Regional Office request (1
position)
Rationale/Justifications

44
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Endorsement with conformity of the previous

employer/agency head 15 working

days for
Description of the position involved which would multiple
include the number of positions involved, position request (more
title/salary grade/unique item number, as than 1
necessary position)

Duly notarized Memorandum of Agreement

between the concerned employee/s, heads of
previous agency and new agency

Barangay Certificate (as proof of residence)

R. Acquisition of Motor Vehicles Agency Request for Authority to Purchase of MV 5 working days BMBs and ROs 1 and 3 NGAs, GOCCs, LWDs, SUCs and
(for LGUs(if funding is from the
R.1 With Built-in Appropriation Approved Annual Procurement Plan simple/routine National Government not from
released through GAARD transaction/s) local funds)

Quantity, specifications and cost of vehicle(s) Not to exceed

15 calendar
Proposed deployment by organizational unit/user days (for
official complex
transaction/s)
Inventory and Inspection Report of Unserviceable
Equipment covering the vehicle intended to be
replaced

Duly accomplished Motor Vehicles Inventory Form

Additional requirements for SUCs:

-Board Resolution approving the motor vehicle
acquisition
- Approved operating budget (regular/
supplemental)

Additional requirement for LWDs:

LWUA endorsement

45
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Additional requirement for LGUs:

DILG Recommendation

Additional requirement for items requiring specific

approval by the OP:
OP (eg. Luxury Vehicle, Military Vehicles,
Air/Water Crafts): approval

R.2 Other Funding Sources In addition to the above documents:

(except Contingent Fund) Certification of Availability of Funds

S. Issuance of SARO/NCA for

Trust Receipts

S.1 Trust Receipts (includes Agency Request 3 working days BMBs and ROs 1 and 3 NGAs and SUCs
donations 1 year or less) (for
BED 3 simple/routine
transaction/s)
Statement of Collections and Deposits supported
by deposit slips (i.e., that the amount was Not to exceed
deposited as trust) 15 calendar
days (for
BTr Certification that the amount was deposited complex
transaction/s)
Justification and other supporting document (e.g.
BTr JEV effecting adjustment of deposits to trust
account, Certification of agency (esp. for DPWH)
that affected project has already been restored
(for request for release of NCA for refund of cash
bond), if any

S.2 Refund of payment of Agency Request 3 working days BMBs 1 and 3 NGAs
fees/other collections (for
simple/routine
Photocopy of Official Receipt duly certified by the transaction/s)
Chief Accountant and approved by the Agency
Head Not to exceed
15 calendar
Photocopy of Deposit Slip validated by the days (for
bank/BTr Certification

46
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Justification complex
transaction/s)

S.3 Payment of Rewards to Agency Request 3 working days BMBs 1 and 3 NGAs
Informant on Violators of (for
Internal Revenue, Tariff simple/routine
and Custom Laws, Rules Resolution of the BIR or BOC Rewards Finance transaction/s)
and Regulations Committees duly endorsed by the Department of
Finance Not to exceed
15 calendar
BTr Certification and BTr JEV effecting days (for
adjustment of deposits to trust account complex
transaction/s)
BED 3

S.4 Payment of Trust Fund Agency Request 3 working days BMBs 1 NGAs
(for
List of claimants with corresponding amounts simple/routine
signed by authorized agency officials transaction/s)

BTr Certification and BTr JEV effecting Not to exceed

adjustment of deposits to trust account 15 calendar
days (for
complex
transaction/s)

T. Funding of Multi-Year Projects

T.1 Issuance of Multi-Year Request for MYOA including a confirmation on the 3 working days BMBs 1 NGAs
Obligational Authority agency commitment (for
(MYOA) for Foreign simple/routine
Assisted Projects Funding Strategy/Medium Term Expenditure transaction/s)
(FAPs)/Locally Funded Program

47
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Projects (LFPs) Approval of the projects by: Not to exceed

 INFRACOM or NEDA Board or DBCC, when 15 calendar
applicable days (for
 Agency Head supported with following: complex
 Summary of Project Benefits including transaction/s)
economic viability and technical
justification
 Details of expected output and outcome

Approved loan agreement for FAPs, when

applicable

Certification of the Agency Head that any

procurement activity pertaining to project to be
covered by the MYOA has not been started as of
date of request

All other clearances as required under existing

laws, policies, rules and regulations, when
applicable:

DICT endorsement of computerization projects

NTC clearance for acquisition of communication

equipment

DENR geo-hazard certification of project location

with geo-tagged map or electronic photograph of
the project location with certification

Approval of the projects or activities by the

President of the Philippines in the event that the
Revised AFPMP has not yet been endorsed to the
Congress

In the case of AFP Modernization Program

(AFPMP):

48
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Approval by the President issued to the DND

Secretary to enter into MYC for a specific
acquisition or project

Request for MYOA including a confirmation on the

agency commitment

Funding Strategy/Medium Term Expenditure

Program

T.2 Request for Letter of Agency Request 3 working days BMBs 1 NGAs
Commitment (LOC) for PPP (for
Projects Approval of the projects by: simple/routine
 INFRACOM or NEDA Board or DBCC, when transaction/s)
applicable
Not to exceed
 Agency Head supported with following:
15 calendar
 Summary of Project Benefits including
days (for
economic viability and technical
complex
justification
transaction/s)
Details of expected output and outcome

NEDA Board Resolution

Joint Certification by the DOF and the PPP Center

on the list of obligations and corresponding
amounts committed by the National Government
for the PPP Project

Agency Budget Strategy for the National

Government obligations in the PPP project

Agency Summary of the PPP project term sheet

containing its technical, economic, financial,
social and environment appraisal aspects

49
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

T.3 Confirmation of Funding Agency Request 3 working days BMBs 1 NGAs

Strategy (for
simple/routine
NEDA Evaluation Request Report transaction/s)

Funding Strategy Clearance prior to ICC approval Not to exceed

15 calendar
days (for
Multi- Year Funding Requirement with Annual complex
Breakdown transaction/s)

Agency Public Investment

T.4 Issuance of Forward Agency Request 3 working days BMBs 1 NGAs, SUCs
Obligational Authority (for
(FOA) for FAPs Draft Project Appraisal Document simple/routine
transaction/s)
Draft Loan Agreement/ Suppliers Contract, if
applicable Not to exceed
15 calendar
NEDA Board Approval days (for
complex
transaction/s)

U. Issuance of Non-Cash Agency Request 3 working days BMBs 1 NGAs, SUCs

Availment Authority (NCAA) (for
for FAPs Certificate of Acceptance for services simple/routine
rendered/goods delivered by the transaction/s)
contractor/supplier
Not to exceed
Withdrawal Authorization from the Foreign 15 calendar
Institution days (for
complex
Copy of BTr Journal Voucher recording the transaction/s)
amount paid directly by the lending institution to
the suppliers/contractor as proceeds of borrowing

List of suppliers/contractors/consultants directly

paid by the lending institution

50
 Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)

Other documents to ensure that there is a

previous allotment issued corresponding to the
request for NCAA

V. Issuance of Cash Disbursement Agency Request 3 working days BMB-B and BMB-D 1 NGAs (DOLE, DFA)
Ceiling (CDC) for Foreign (for
Service Posts (FSPs) Estimated Income Collection utilized by Foreign simple/routine
Service Posts (FSPs) within the unfunded transaction/s)
allotment
Not to exceed
Consolidated Quarterly Report of Income 15 calendar
days (for
Justification and other supporting document complex
(e.g., Bureau of Treasury - NG Journal Entry transaction/s)
Voucher, Actual Disbursements from Verification
Fee)

Other supporting documents, as necessary

51
 FC No. 1
Process Flowcharts Page 1 of 2

Process Flowchart for Special Budgetary Requests (SBR) except Retirement Gratuity/Terminal Leave Benefit and Monetization of Leave Credits for DBM
Central Office
Central Records Budget and Management Bureau (BMB)

Division Admin. BMAN/BMS SBMS CBMS ADir. Dir.

Start

Receives SBR

Uploads SBR and Receives SBR through Determines Division to

supporting documents the DMS and records Determines the handle SBR
through the DMS receipt of request following:
1. Actions to be taken
Checks completeness 2. Complexity of the
request
of documentary
3. Technical staff to 2
requirements process SBR

Incomplete Accomplishes DMS returning the request citing needed documents

D
(p.2)
2 Complete
C Reviews and initials Recommends draft
(p.2) Reviews and recommends action documents action documents as action documents to
Evaluates and to compliance with the USEC thru the
Releases letter to prepares action documentary ASEC
agency documents requirements, format
and computation
Effects corrections
1 In
In
Denied Approved order order
End
A B
(p.2)
(p.2)
(w/o SARO/NCA/ANCAI) (w/ SARO/NCA/ANCAI)
Not Not
in order in order
1

DBMCC-FC-01
Rev.1

52
Process Flowchart for Special Budgetary Requests (SBR) except Retirement Gratuity/Terminal Leave Benefit and Monetization of Leave Credits FC No. 1
for DBM Central Office Page 2 of 2

BMB ASEC (BPE) USEC (BPE) OSEC BTB

Dir. CPRU

A Reviews the action

(p.2) C documents prior to
B
(p.2) (p.1) approval
In order

Not
Not in order C
in order (p.1)

Receives approved action

Reviews action documents prior to approval documents and prints
In order
official release documents

3rd denial
Signs 'action for denial' Releases action documents to
letter (final and 3rd time) the following:
2nd or 3rd denial 1. Agency (Acknowledgement/
1st denial denial letter, SARO MYOA,
NCAA, FOA)
2. MDS-GSB (NCA)
Signs 'action for denial' 2nd denial 3. BTr (Working Fund)
letter (1st time)

Signs 'action for denial'

D
(p.1) letter (2nd time)
End

DBMCC-FC-01
Rev.0

53
 FC No. 2
Process Flowchart for Request for Retirement Gratuity/Terminal Leave Benefit (RG/TLB) for DBM Central Office
Page 1 of 2

Central Records Budget and Management Bureau (BMB)

Division Admin. BMAN/BMS SBMS CBMS ADir. Dir.

Start

Receives SBR

Uploads SBR and Receives SBR through Determines Division to

supporting documents the DMS and records handle SBR
through the DMS receipt of request
Determines actions to
be taken and the
Checks completeness technical staff to
of documentary process SBR for 2
requirements appropriate action

Accomplishes DMS returning SBR citing needed documents

Incomplete

Complete Reviews action

documents as to Reviews action
compliance with documents prior to
2 Prepares action Reviews and recommends action documents approval
1 documentary
documents
requirements, format
and computation
Releases letter to
agency In
In
Effects corrections Not In order
order
order
in order A
(p.2)
End (w/o SARO/NCA/ANCAI) (w/ SARO/NCA/ANCAI)
Not Not
in order in order
1

DBMCC-FC-02
Rev.1

54
 FC No. 2
Process Flowchart for Request for Retirement Gratuity/Terminal Leave Benefit (RG/TLB) for DBM Central Office
Page 2 of 2

BMB BTB

Dir. CPRU

A
(p.2)

Receives approved action

document and prints the
official release document

Signs official release

document

Releases official release

document to the following:
1. Agency
(SARO/ANCAI/LARP/ List of
Employees Availing
Monetization

End

DBMCC-FC-02
Rev.1

55
Process Flowchart for Special Budgetary Requests (SBR) directed to the DBM Regional Offices FC No. 3
Page 1 of 1
BMB - RO RO

Admin. BMAN/BMS SBMS CBMS Regional ADir Regional Dir. CPRU

Start
Determines Division to
3
handle SBR
Receives SBR

Checks completeness
Signs the official Prints the official
of documentary
release documents release documents
requirements
Director for signature by the
Regional Dir.
Incomplete Reviews action
Determines technical documents as to Reviews action
1 staff to process SBR compliance with documents prior to
documentary approval Releases letter/
Complete
requirements, format documents to the
and computation agency/LGU/SUC
Records in the logbook Not in order concerned
and prepares routing
slip Prepares action Reviews and recommends action documents 2
documents
In order 4
1
3
Writes letter citing Not in order In order
2
lacking documents

End

Procedure may vary in the receiving and releasing of documents due to differences in the Regional Office configuration.
DBMCC-FC-03

Rev.1

56
 Process Flowchart for Special Budgetary Requests (SBR) from the DBM Central Office to DBM Regional Offices FC No. 4
Page 1 of 1

FAD - RO RO BMB - RO

Admin. Acct CAO Regional ADir. Regional Dir. BMAN/BMS, SBMS,

CBMS

Start

Reviews the DV, FC

Receives official 2
and ACIC prior to
release documents (e.g.
approval
SARO and ANCAI)

In order
In order
Records receipt of
official documents
Not in order
Not in order BMA/S prepares NFCI
addressed to Local
Prepares ObR and Reviews ObR prior to 1 Chief Executive
posts in the appropriate approval 1
registry

Not in order

Reviews and Reviews the NFCI prior SVBMS/CBMS reviews

Not in order recommends approval to approval and recommends
1 In order of the DV, FC and ACIC approval of the NFCI

In order
Not in order
Prepares DV, FC for Reviews and 2
credit to the account of recommends approval
the LGU, and ACIC for of the DV, FC and ACIC In order
submission to GSB

Sends NFCI to LGU 3

3

End

Procedure may vary in the receiving and releasing of documents due to differences in the Regional Office configuration. DBMCC-FC-04
Rev.1
57
Process Flowchart for Requests for National Disaster Risk Reduction Management Fund FC No. 5
(For BMB-E as Fund Administrator) Page 1 of 1

Prepares
Receives OP numbered
START directive and
Gives calamity routing
forwards the slip and
instructions to same to the
Records receipt Division in- forwards the
of OP directive BMA/BMS same to the
Receives OP Forwards OP charge for the routing
and forwards Asst. Div. Chief
directive and Directive to the same to the slip preparation / Div. Chief for
forwards it to BMB for Asst. Director Initials routing review and
the Ofc. of the FSEPCCMS for
slip and initial
Secretary control purpose Receives routing
forwards Initials/signs
the same to the routing slip and slip and prepares
Director for forwards the ecopy of release
Receives same to the documents
signed routing signature
Asst. Director (SARO/NCA as
slip and Director signs needed) and
releases the routing slip and attaches
same to the forwards the accomplished DV
concerned same to the and forwards the
BMBs or ROs Admin. Staff for same to BMB –
(thru fax) release FS,EP & CCMS
monitoring
purposes
Receives DV
and forwards to
Div. in charge Accomplishes
Initials DV the lower portion
Initials/signs DV
and of the DV and
and forwards
forwards ledger for
the same to the
the same to control purposes
Signs DV Asst. Director
the and forward the
Director for and same to the
Forwards signature forwards Asst. Div.
the Reviews/
signed DV and Chief/Div. Chief Initials e-
Reviews same to the
ecopies of copy of
ecopies prior to Admin. Prints
release docs to SARO/NCA
approval and Staff for SARO/NC
USec. For BPE
forwards the release A on
same to CPRU security
for final printing paper

Reviews release
documents prior
to approval
Approves
SARO/NCA
Release
SARO/NCA
to agency

BMB-E-PF-03 End
Rev. 01
58
 FC No. 6
Page 1 of 5

Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals

Step 1 Assess the proposal

Major OSSP?
Refer to BMB/RO
Step 2 No concerned

Yes

Appraise the submission

Step 3
as to completeness
(Organization) 3.1

3.2 Study the proposal vis-à-vis

mandated functions

Determine the type of

organization (e.g. staff, line
or combination of line and
3.3 staff

Determine the organization

3.4 level (e.g. department-level,
intermediate-level or bureau
level)

Prepare draft recommended

organizational structure
3.5

Assess the staffing proposal

(i.e. creation, abolition,
Step 4
reclassification, conversion or
upgrading)
(Staffing Pattern) 4.1

DBM-OPCCB-PFN1A
59Rev. 01
 FC No. 6
Page 2 of 5

Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals
A

4.2 Study the proposed staffing pattern

vis-s-vis agency activities, work
volume, clientele, geographical
area of jurisdiction

Determine the appropriate number

and type /class of positions
4.3

Prepare draft recommended

staffing pattern
4.4

Assess the duties, responsibilities

Step 5
and qualification requirements of
(Creation of the proposed new classes
New Class of 5.1
Position)
Re-allocate the proposed
position to existing class
Need to in the Index of
5.2 create a Occupational Services
new class? No (IOS)

Yes

Study the duties, responsibilities and

qualification required. Make cross-
5.3
reference with similar positions in
private/ foreign establishments

Verify with immediate supervisor

5.4 the peculiarity of the proposed
positions

Prepare draft position

5.5
classification

DBM-OPCCB-PFN1A
Rev. 01

60
 FC No. 6
Page 3 of 5

Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals

Step 6 Submit draft recommended

OSSP and position
classification to Division

Step 7 Review of Division Chief

Step 8 Approved? Return to Analyst/

Specialist
No

Yes

Step 9 Review of Director

Step 10 Approved? Return to Division Chief

No

Yes

Step 11 Discuss with agency

representative the DBM
recommendation1

Step 12 Submit to OSI

Usec/Asec

1Conduct meetings with agency representatives to ensure smooth implementation of the proposed reorganization

DBM-OPCCB-PFN1A
Rev. 01

61
 FC No. 6
Page 4 of 5

Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals

Approved? Return to Step 9

Step 13
No

Yes

Step 14 Endorse
recommendation to the
Secretary

Step 15
Approved?

No

Yes
Step 16
New
P/A/P?

No

Yes
Step 17
Forward to BMB
concerned for
evaluation

Step 18 Forward to BTB to

include the new
P/A/P

Step 19 Prepare NOSCA

Annex A, DO No. 2016-10 dated June 27, 2016

Rev. 0

62
 FC No. 6
Page 5 of 5

Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals

Submits to
Step 20 OSI Usec

Step 21 Return to Step 19

Approved?

No

Yes

Step 22 Activate NOSCA

Step 23 Release approved

NOSCA to agency
concerned

End

* DBM-OPCCB-PFN1A harmonized with Annex A of Department Order No. 2016-10 dated June 27, 2016 (Steps 13-23)

Annex A, DO No. 2016-10 dated June 27, 2016

Rev. 0

63
 FC No. 7
Page 1 of 2

Process Flowchart for Implementation of Performance-Based Incentive Bonus System

Step 1 Receive agency Form

1.0 and AO 25 Validation

Properly
Step 2 accomplished/
Return to agency
complete? No

Yes

Compute PBB requirement

Step 3

Step 4 Prepare draft memorandum/

letter for review of Division
Chief

Review of Division Chief

Step 5

Step 6
Approved? Return to Analyst/
Specialist
No

Yes

DBM-OPCCB-PFN4
Rev. 01

64
 FC No. 7
Page 2 of 2

Process Flowchart for Implementation of Performance-Based Incentive Bonus System

Submit draft
memorandum/ letter1 for
review

Review of Director

Return to Division
Approved?
Chief (Repeat from
Step 4, if needed)
No

Yes

Approval of Director

End

1
Memorandum is usually prepared for BMBs/ROs while letter is for agencies concerned

DBM-OPCCB-PFN4
Rev. 01

65
Feedback Mechanism
Kindly let us know how we have served you by doing any of the following:

1. Accomplish our Client Feedback Form (available at our website):

 Compliment: For services which exceeded your service expectations, we will ensure
your feedback is passed to the person and /or the Director of the Bureau/Service
concerned.

 Complaint: We will strive to resolve the complaint and adopt measures to prevent it
from recurring.

 Suggestion: We will acknowledge your contribution and make sure your suggestion
is reviewed.

2. Send your feedback through email webadmin@dbm.gov.ph or mail us at:

Office of the Secretary

Department of Budget and Management
Gen. Solano St., San Miguel, Malacañang, Manila 1005

66
 REPUBLIC OF THE PHILIPPINES
Department of Budget and Management
BONCODIN HALL, GEN. SOLANO ST., SAN MIGUEL, MANILA

CLIENT FEEDBACK FORM

TYPE OF FEEDBACK
Compliment Complaint Suggestion

(attach additional sheets, if necessary):

COMPLIMENT
Please indicate the name of the person you want to commend: _______________________
Comments:
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
COMPLAINT
If you think we fell short in meeting your service expectations, please describe the situation,
indicate the name of the personnel involved and the date the incident occurred:
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
SUGGESTION
As a result of your experience with us, what service-related improvements can you
recommend?
___________________________________________________________________________
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