REPUBLIC OF THE PHILIPPINES ff " «

DEPARTMENT OF BUDGET AND MANAGEMeS>«

GENERAL SOLANO STREET, SAN MIGUEL, MANILA

NATIONAL BUDGET MEMORANDUM

1 No. 147
Date: March 29, 2023

For All Heads of Departments, Agencies, Bureaus, Offices, Commissions,

State Universities and Colleges, Other Instrumentalities of the
National Government, and all Others Concerned

Subject BUDGET PRIORITIES FRAMEWORK FOR THE PREPARATION OF

THE FY 2024 AGENCY BUDGET PROPOSALS UNDER TIER 2

1.0 PURPOSE

This FY 2024 National Budget Memorandum (NBM) is being issued to provide the
departments, agencies, and other entities with the following:

1.1 The key strategies and programs/projects which will be prioritized for funding under
the fiscal space for Tier 2 as they respond to emerging directions of the priority sectors
of the Marcos Jr. Administration consistent with the Philippine Development Plan
(PDP) 2023-20281:
1.2 The specific guidelines in the formulation of the Tier 2 proposals which shall be
submitted on April 30, 2023;
1.3 The FY 2024-2026 Tier 1 Budget Ceilings of Departments and Agencies (Annex A);
and
1.4 The FY 2024 Budget Preparation Activities with Revised Schedule (Annex B).

The macroeconomic assumptions and fiscal aggregates for the FY 2024 National Budget
as approved by the Development Budget Coordination Committee (DBCC), as well as the
information on the resulting fiscal space, shall be issued separately.

2.0 EXPENDITURE DIRECTIONS FOR FY 2024

The National Government shall continue to foster economic and social transformation to
address the economic scarring due to the pandemic and to mitigate the effects of high
inflation on basic commodities. Priority will be given to shovel-ready infrastructure projects,
investments in human capital development, and sustainable agriculture and food security,
among others, which will steer the economy back on a high growth path.

These expenditure directions are anchored on the 8-Point Socioeconomic Agenda of the
Administration and are consistent with the priorities identified in the PDP 2023-2028. Such
priorities are part of the National Government’s (NG) commitment to the achievement of
the 2030 Agenda for Sustainable Development.

1 Adopted and approved through Executive Order (EO) No. 14, s. 2023 (Approving and Adopting the Philippine
Development Plan for the Period 2023-2028) dated January 27, 2023
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 2.1 Infrastructure Development

2.1.1. The Administration’s Build, Better, More program assures the continuity of the
country’s infrastructure development agenda, but is likewise mindful of the
NG’s fiscal consolidation strategy2.

2.1.1.1 Implementing agencies must first prioritize the completion of

ongoing infrastructure programs/activities/ projects (PAPs), given
the already substantial provision for infrastructure outlays under the
FYs 2022 and 2023 General Appropriations Act (GAA)3, coupled with
the two-year validity of infrastructure appropriations4.

2.1.1.2 New infrastructure PAPs shall be limited to shovel-ready

proposals aligned with the investment priorities identified in
Section 2.1.2 and part of existing programming documents5, and
masterplans and roadmaps6.

2.1.1.3 In addition, priority will be afforded to infrastructure PAPs that

have undergone program convergence7 efforts and inter-agency
collaborations.

2.1.1.4 Lastly, implementing agencies shall anticipate and pursue the early
resolution of recurring operational issues and bottlenecks
impeding project implementation to guarantee timely movement
and completion of infrastructure PAPs.

2.1.2 Investment Priorities

Transportation and logistics networks shall be improved through intermodal8
transport facilities and last mile connectivity9, including active transport
infrastructure. Meanwhile, universal access to safe, affordable, and sustainable
water supply and sanitation (WSS) shall be addressed through enhanced
collaboration with local government units (LGUs), particularly on the
harmonization of water and land use plans at the national and local levels.

In order to bring down the cost of electricity, the completion of the reforms under
the Electric Power Industry Reform Act (EPIRA) and the fast-tracking of the full
implementation of the Retail Competition and Open Access (RCOA) and the
Green Energy Option Program shall be prioritized. This will be complemented
by the development of alternative and renewable energy industries, including
those for natural gas and electric vehicle manufacturing. Finally, energy

2 As contained in the Medium-Term Fiscal Framework (MTFF) adopted by both chambers of Congress through
Concurrent Resoiution No. 4 dated September 19, 2022.
3 The amounts of PI.18 trillion and P1.33 triiiion have been allocated under the FYs 2022 and 2023 GAA,
respectively.
4 Pursuant to Section 68 and 70 of FYs 2022 and 2023 GAA, respectively (i.e., FY 2022 GAA infrastructure capital
outlays [CO] is valid until December 31,2023; FY 2023 infrastructure CO is valid until December 31,2024).
5 In particular, the Public Investment Program (PIP) and the Three-Year Rolling Infrastructure Program (TRIP).
6 Such as the National Transport Policy (NTP), Philippine Water Supply and Sanitation Master Plan (PWSSMP),
National Irrigation Master Plan (NIMP), and the National Waster Security Road Map (NWSRM), Philippine Health
Facility Development Plan (PHFDP) 2020-2040, and the SUCs Land Use Development and Infrastructure Plan
(LUDIP), among others.
7 Such as the Program Convergence Budgeting (PCB) of the Agricultural Development Program, Export
Development Program, Tourism Development Program, and Risk Resiliency Program.
8 ‘Intermodal” refers to movement of passengers or freight from one transport mode to another, taking place at a
single terminal specifically designed for such purpose. Source: Section 4.28, Rule I, Implementing Rules and
Regulations of NEDA Board Resolution No. 5 (s. 2017) Adopting the National Transport Policy.
9 Last mile transportation refers to any service that moves passengers from a hub of mass transportation, such as
air, boat, bus, or train, to destinations, such as a home or an office (Raghunathan, Bergman, et. al, 2018). Source:
https://ois.aaai.ora/index.php/ICAPS/article/view/13917
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 security shall also be pursued through demand-side management guided by
the tenets of the Energy Efficiency and Conservation (EEC) Act.

2.2 Human Capital Development

In the 2020 Human Capital Project by the World Bank, the Philippines scored 0.52 on
the Human Capital Index10. This denotes that a child born in the Philippines prior to the
pandemic will be 52.0 percent as productive when he or she grows up and has enjoyed
complete education and full health. Given that the pandemic had posed threats to the
gains in the education and health system, the NG will provide continuous support in
prioritizing reforms and investments in health and nutrition, education, and income­
earning ability to bring back the country on the right track in accelerating human capital
development.

2.2.1 Health
The NG will continue to promote reforms in nutrition and health consistent with
health sector reforms such as the Universal Health Care (UHC) Act11 and the
First 1,000 Days Law12. Support will also be provided to strengthen the
implementation of the Mental Health Act13 to address the rising mental health
cases among Filipino youth. Likewise, support will be provided to help manage
the endemic phase of COVID-19 through an improved healthcare system
supported by intensive health promotion. This will include enhancing national
and local capacities for health system management, resilience to public health
emergencies, and promotion of healthy lifestyles through improved health
literacy.
To address the inequitable distribution of national investments in health
specifically in infrastructure and human resources, the government will support
the establishment of regional specialty centers and the development of an
interoperable health information system to facilitate the implementation of digital
health solutions and human resources for health management.

2.2.2 Education
The COVID-19 pandemic greatly affected the delivery of education that resulted
in a shift towards distance learning modalities contributing to changes in the
learning landscape of flexible learning. As the education sector resumes face-
to-face classes, the NG shall strengthen its efforts to improve the quality of
education as well as address the medium- and long-term impacts of learning
losses due to prolonged school closures at the height of the pandemic. This is
in recognition that these learning losses may exacerbate the already looming
learning crises in the country, and are expected to result in lost productivity over
the long term if not addressed. Meanwhile, a recent study by the World Bank
estimates the learning poverty rate in the Philippines at 90.9 percent14, indicating
that nine out of ten 10-year-old Filipino children are unable to read and
understand a simple text. In addition, the results of international large-scale

10 World Bank Human Capital Country Brief - Philippines, October 2022.

11 RA No. 11223 (An Act Instituting Universal Health Care for All Filipinos, Prescribing Reforms in the Health Care
System, and Appropriating Funds Therefor)
12 RA No. 11148 (An Act Scaling Up the National and Local Health and Nutrition Programs through a Strengthened
Integrated Strategy for Maternal, Neonatal, Child Health and Nutrition in the First One Thousand Days [1,000] Days
of Life, Appropriating Funds Therefor and for Other Purposes)
13 RA No. 11036 (An Act Establishing a National Mental Health Policy for the Purpose of Enhancing the Delivery
of Integrated Mental Health Services, Promoting and Protecting the Rights of Persons Utilizing Psychosocial Health
Services, Appropriating Funds Therefor and Other Purposes)
14 World Bank. The State of Global Learning Poverty: 2022 Update (June 2022). Source:
https://thedocs.worldbank.ora/en/doc/e52f55322528903b27f1b7e61238e416-0200022022/oriqinal/Learning-
povertv-report-2022-06-21-final-V7-0-conferenceEdition.pdf. The estimated learning poverty rate of 90.9 percent
corresponds to the June 2022 data based on the Southeast Asia Primary Learning Metrics (SEA-PLM) Assessment
3
 assessments (ILSAs), such as Programme for International Student
Assessment (PISA) and Trends in International Mathematics and Science Study
(TIMSS), showed serious challenges in the education sector as the country
ranks the lowest overall among all countries assessed15.

Lastly, the NG will continue to implement a two-pronged strategy that will focus
both on programs for learners and capacity building for educators. These
interventions include the implementation of the Basic Education Learning
Continuity Plan (BE-LCP), the development of catch-up education programs,
the implementation of innovative approaches to offset/address learning losses,
and the implementation of the Excellence in Teacher Education Act16. In
addition, the NG will ensure that policy interventions such as streamlining the K
to 12 Curriculum into the Most Essential Learning Competencies as well as
designing the Technical-Vocational Education and Training (TVET) programs
are aligned with the demands of the labor market that responds to the
requirements for the world of work and the Fourth Industrial Revolution (4IR).

2.2.3 Social Protection

As part of the NG’s strategy to improve the targeting of eligible beneficiaries and
delivery of social protection services, implementing agencies are encouraged to
maximize the utilization of the Philippine Identification System (PhilSys) as part
of the country’s digital transformation journey. This is consistent with the efforts
to strengthen digitization services and facilities in the delivery of social protection
assistance through automating verification and business processes and the use
of digital wallets and other innovative financial platforms. Moreover, the
employment of digital payment methods would improve the impact of the social
protection programs while reducing distribution/transaction costs for the
implementing agencies and promoting financial inclusion for its beneficiaries.

To alleviate poverty, the NG also supports the establishment of a standard menu

of anticipatory and shock-responsive social protection programs to address
human-induced disasters and natural calamities, as such efforts can reduce
shocks to household incomes and casualties due to disasters/calamities.

2.2.4 Labor and Employment

The COVID-19 pandemic has reversed the gains of the Philippines’ labor market
during the last decade. Based on the latest employment indicators from the
Philippine Statistics Authority (PSA)17, the unemployment rate in January this
year was reported at 4.8 percent, translating to 2.37 million unemployed
Filipinos. This is lower compared to the unemployment rate for the same month
in 2022 at 6.4 percent accounting for approximately 3.0 million unemployed
Filipinos.
While there are signs of labor market recovery, the sector is still beset with the
following: concerns on the quality of jobs as the proportion of vulnerable

15 In the 2018 PISA, the Philippines ranked 76th out of 76 countries in Reading, 75th out of 76 countries in Math,
and 76th out of 77 countries in Science. Meanwhile, in the TIMSS assessment, the Philippines also ranked the
lowest among the 58 countries in both Math and Science. Source: PDP 2023-2028
16 RA No. 11713 (An Act Further Strengthening Teacher Education in the Philippines by Enhancing the Teacher
Education Council, Establishing a Scholarship Program for Students in the Teacher Education Program,
Institutionalizing the National Educators’ Academy of the Philippines, and Appropriating Funds Therefor, Amending
for the Purpose Republic Act No. 7784, Entitled “An Act to Strengthen Teacher Education in the Philippines by
Establishing Centers of Excellence, Creating a Teacher Education Council for the Purpose, Appropriating Funds
Therefore, and for Other Purposes” also known as the Excellence in Teacher Education Act)
17 Philippine Statistics Authority (PSA), Press Release on Unemployment Rate in January 2023. March 9, 2023.
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 employment18 to total employment remain high19; skills mismatch despite the
convergence of labor demand and supply structures; disruption in employment
through the compounded effects of automation and climate change that render
certain jobs and roles obsolete; and, long-term scarring in the labor market with
the possibility that the pandemic could weaken future labor market prospects for
the youth workforce.

To address these challenges, the NG shall be on top of strengthening the

upskilling and reskilling the labor force through implementing measures that
support continuing education, digital learning, and training as well as the
promotion of lifelong learning processes in anticipation of skills needed in priority
sectors responsive to the demands of the 4IR.

2.3 Food Security

In response to the global food crisis due to, among others, supply chain disruptions,
climate risks, and higher energy and fertilizer prices20, the government shall ensure
that food is available, affordable, and accessible for consumers. As such, priority shall
be afforded towards the strengthening of local supply chains by enhancing agriculture
productivity and expanding the access of farmers and fisherfolk to markets. The high
production costs shall be addressed through improved access to the following
production requirements:

a. Land. Land distribution shall be made efficient through the adoption of digital
technologies that will hasten the titling of collectively-owned land. Meanwhile, land
use, specifically for forest and ancestral lands, must be sustainable and fair,
ensuring also the protection of the indigenous peoples’ (IP) rights, knowledge, and
practices.
b. Irrigation. Climate-proofing shall be the foremost focus for irrigation projects.
Existing irrigation and drainage systems shall undergo climate retrofitting while new
ones must adopt and incorporate climate-smart technologies.
c. Energy and Fertilizer. Minimizing the impact of high fertilizer prices shall require
exploiting local farm and non-farm wastes and biological materials to serve as
alternative energy and fertilizer sources.

The NG must also strengthen its partnerships with LGUs to thoroughly expand the
access of small farmers and fisherfolk to markets and enterprises. In particular, the NG
shall support LGUs through capacity-building activities and steering functions to
identify and provide value-addition opportunities, harness the full potential of their local
food systems, and set-up necessary policies and investments for the development of
a blue economy21. The NG and LGUs shall also collaborate to encourage the
consolidation and clustering of farms and fisheries to attain economies of scale and
optimize their existing resources not only for production but up to the entry of their
goods to the market.

18 i.e., self-employed and unpaid family workers

19 In the assessment of the labor sector in the PDP 2023-2028, it was cited that the proportion of vulnerable
employment to total employment is 34.1 percent in 2022.
20 Recognizing and tackling a global food crisis. World Bank. (2023, January 5).
Source: httDs://www.worldbank.ora/en/news/feature/2023/01/05/recoanizina-and-tacklinq-a-qlobal-food-crisis
21 Blue economy pertains to a practical ocean-based economic model using green infrastructure and technologies,
innovative financing mechanisms and proactive institutionai arrangements for meeting the twin goais of protecting
our oceans and coasts and enhancing its potential contribution to sustainable development, including improving
human weil-being, and reducing environmental risks and ecological scarcities (Source: PDP 2023-2028).
5
 2.4 Enterprise Development

According to the 2021 List of Establishments of the PSA22, micro, small, and medium
enterprises (MSMEs) make up 99.6 percent of the country’s business enterprises and
generate 64.7 percent of total employment. This sector also contributes 25.0 percent
of the nation’s total export earnings, with approximately 60.0 percent of exporters
belonging to the MSME category23.

While the digital transformation of MSMEs will facilitate their participation in global
value chains24, the September 2020 Baseline Survey on Digitalization of MSME of the
Department of Trade and Industry (DTI) revealed that only 6.0 percent of MSMEs
employ advanced digital tools, with 23.0 percent reporting no digitalization at all25.
Hence, pushing for the digitalization (e.g., conduct of digital literacy programs) of
MSMEs and accelerating their adoption of e-commerce (e.g., awareness and
advocacy campaigns on its benefits) shall be key priorities.

Further, in order to maximize the institutionalization of major foreign direct investment

(FDI) reforms in 202226, the NG shall enhance investment promotion and information
dissemination programs to attract more FDIs to the Philippines (e.g., coordinated
communications campaign in collaboration with the private sector and social partners,
strong internal campaign especially among LGUs).

2.5 Research and Development (R&D), and Innovation

The Philippine Innovation Act established the Innovation Fund which aims to
strengthen entrepreneurship and enterprises engaged in developing solutions
benefitting the poorest of the poor directly or indirectly27. The National Innovation
Council (NIC)28 shall accelerate the implementation of the Philippine Innovation Act
through the efficient utilization of the Innovation Fund - which entails the formulation
of the National Innovation Agenda and Strategy Document (NIASD)29.

The NG shall provide further support through diffusion (i.e., extension and promotion)
and commercialization of both publicly and privately funded science, technology, and
innovation (STI) products. This includes the provision for public research institutions
and State Universities and Colleges (SUCs) with platforms to pitch their R&D products
and to successfully commercialize their technologies.

2.6 Digital Transformation of the Government

The push for the digital transformation of the government must be geared towards
more efficient service delivery, increased transparency in government processes, and

22 2021 MSME Statistics. Department of Trade and Industry. Source: https://www.dti.qov.ph/resources/msme-

statistics/
23 MSMEs are able to contribute in exports through subcontracting arrangement with large firms, or as suppliers to
exporting companies.
24 Digitalization provides MSMEs with access to new markets, customers, and financing options that were
previously available. MSMEs can also use their small size to their advantage to surpass big businesses via
digitalization, with many big businesses having a harder journey to transition online than the more nimble
entrepreneurs just starting out.
25 Baseiine Survey on Digitaiization of MSME (September 2020). Department of Trade and Industry. Source:
https://ecommerce.dti.aov.ph/madali/baseline survev.html
26 Passage of the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act, the amendments to the
Foreign investment Act, the Retail Trade Liberalization Act, and the Public Service Act
27 Section 21 of RA No. 11293 (Phiiippine Innovation Act)
28 The NIC is established pursuant to Section 6 of RA No. 11293. It is mandated to develop the country’s innovation
goals, priorities, and long-term national strategy.
29 Section 16 of RA No 11293 mandates the NIC to develop the NIASD that shall establish the country’s vision and
long-term goals for innovation consistent with country’s long-term vision, and with global and regional
commitments.
6
 fewer opportunities for corruption. Hence, the NG shall expedite the implementation of
its e-governance projects that will establish an integrated, interconnected, and
interoperable information, resource-sharing, and communications network to deliver
public services.

The digitalization efforts must also prioritize the building up of better data systems that
will aid in the creation and implementation of programs (e.g., more targeted social
protection programs). Digital filing and payment systems shall also be adopted into the
government processes and transactions in order to heighten regulatory compliance.
This shall be supported and complemented by the strong promotion of digital literacy
and financial education, as well as the intensification of cybersecurity protection.

2.7 Accelerate Climate Action and Strengthen Disaster Resilience

The 2022 Philippines Country Climate and Development Report (CCDR)30 highlighted
that if no action is taken, climate change will pose substantial economic and human
costs, affecting the poorest households the most. The CCDR estimates that economic
damages in the country could reach up to 7.6 percent of GDP by 2030 and 13.6 percent
of GDP by 2040. Nonetheless, economic losses could be reduced by two-thirds if
appropriate adaptation actions will be enforced.
Key adaptation measures in agriculture and climate-proofing of infrastructure must be
prioritized. It is important to protect vulnerable infrastructure from typhoons to avoid a
large proportion of climate-related damages. Meanwhile, for agriculture, resilience
must be improved through diversification of production and the adoption of improved
practices such as the Alternate Wetting and Drying (AWD)31 method.

The enhancement of ecosystem resilience to climate change shall also be prioritized.

Support must be provided to accelerate the rehabilitation of degraded ecosystems and
strengthen the management and sustainable use of natural resources using integrated
and ecosystem-based32 approaches and nature-based solutions (e.g., storm buffers
and carbon sink).

2.8 Strategic Directions on Transition to Full Devolution

In line with the transition to implement full devolution of certain functions and services
to the LGUs and aligned with the expenditure management framework of the FY 2024
Budget33, proposed agency programs shall be consistent with oversight functions of
NG focused on formulating development strategies and assisting and supervising
LGUs instead of providing direct basic service delivery.
The NG shall continue to prioritize strategic regional needs while harmonizing regional
plans with national priorities in order to enhance linkages and to achieve equitable
regional investment opportunities and growth. Agencies shall include in their budget
proposals the funding requirements for the implementation of regional programs
responsive to the needs of the poorest, disadvantaged, and lagging LGUs.
The alignment of national, regional, and local objectives shall be prioritized through
close coordination between National Government Agencies (NGAs) and LGUs.
Regional plans shall be harmonized with national priorities through vertical and

30 The CCDR is a collaborative effort of the World Bank, International Finance Corporation, and Multilateral
Investment Guarantee Agency which comprehensively analyzed how climate change will affect the country’s ability
to meet its development goals and pursue green, resilient, and inclusive development. Source:
https://www.worldbank.ora/en/countrv/DhiliPDines/Dublication/philippines-countrv-climate-and-development-report
31 A water-saving technology that farmers can apply to reduce their irrigation water consumption in rice fields
without decreasing its yield. Source: PDP 2023-2028.
32 Also known as an ecosystem approach, the integrated management of land, water, and living resources that
promotes conservation and sustainable use in an equitable way. Source: PDP 2023-2028.
33 Section 2.0 of NBM No. 145 - National Budget Call for FY 2024
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 horizontal coordination of NGAs and Government-Owned and Controlled Corporations
(GOCCs) with LGUs. Alignment of plans across all levels of government incentivizes
the LGUs to consider complementing national projects with smaller-scale projects
within their political boundaries, maximizing the positive benefits of the investment
made by the NG.

As frontline service providers, the LGUs shall be treated as equal development

partners in the development agenda of the country. Capacity and competency­
enhancing interventions shall be provided to help equip the LGUs for their full
assumption of basic service delivery. Determination of the capacities that need to be
strengthened shall be done to map out the competency-enhancing interventions that
must be undertaken for the achievement of local performance goals.

3.0 FORMULATING THE TIER 2 PROPOSALS

3.1 Composition of Tier 2 Proposals

The agency proposals under Tier 2 for FY 2024 shall be categorized as follows,
including their multi-year requirements for FYs 2025-2026:

3.1.1 High priority new and expanded PAPs:

3.1.1.1 Implementation-ready.

3.1.1.2 Infrastructure PAPs included in the Public Investment Program (PIP)

2023-2028 and Three-Year Rolling Infrastructure Program (TRIP)
FYs 2024-2026, and/or Investment Coordination Committee (ICC)
approval by March 31, 2023.

3.1.1.3 Corresponding requirements of these Tier 2 proposals for FYs 2025-

2026 to be considered for medium-term planning and programming.

3.1.2 Scaled-up activities in terms of policy change not previously approved such
as scope, beneficiaries, design or implementation schedule.

3.1.3 Essential operations, maintenance, asset replacement, and minor capital cost,
including funding required for technical assistance programs to LGUs and
those under the Organizational Effectiveness Proposals (OEPs) of agencies
as a result of the devolution of functions to LGUs.

A list of Tier 2 inclusions by allotment class are detailed in Annex A of NBM No. 145
- National Budget Call for FY 2024.

The departments/agencies are reminded to tightly prioritize their proposals given

limited fiscal space.

3.2 Formulating Tier 2 Proposals

3.2.1 The department/agency’s budget officers, as well as the Budget and

Management Bureaus (BMBs) and Regional Offices (ROs), shall undertake
the necessary analysis/evaluation to reflect the budgetary requirements of
their Tier 2 proposals.
3.2.2 The Tier 2 proposals shall:

Be limited to the PAPs or goods and services that are to be delivered and paid
within the year, in line with the transitioning to cash budgeting.

Accordingly, the proposed budget for FY 2024 shall only pertain to the
cash requirements to be fully disbursed within FY 2024. The proposal
shall also include estimates for the out-years (FY 2025-2026), as may be
applicable.

3.2.3 To optimize allocation of the limited fiscal space. Tier 2 proposals shall be
evaluated taking into consideration the following:

3.2.3.1 Available fiscal space set by the DBCC

3.2.3.2 Implementation Readiness

The PAPs to be included in the budget must be implementation-ready,
and to be delivered and executed within the year. Proposals must
include clear, comprehensive, and complete submission of relevant
supporting documents such as:

a. Feasibility Studies;
b. Detailed Engineering Designs;
c. Annual Procurement Plans;
d. Relocation Action Plans;
e. Right of Way Acquisitions;
f. Agency Operational Plans;
g. Agency Sector Roadmaps;
h. Network Plans;
i. Inter-agency Clearances and Permits; and,
j. Proofs of coordination with LGU implementers.

The proposal may also include other necessary information like

monitoring and evaluation (M&E) plans and risk management plans
which indicate efforts to ensure that the proposed PAPs are ready for
implementation or execution.

If preparatory works are still required prior to actual execution,

particularly for the new programs and projects, the necessary funding
requirement shall only cover the first phase of implementation or
which is planned to be disbursed within the year.

3.2.3.3 Agency Absorptive Capacity

The agency absorptive capacity as indicated by the recent budget
utilization rates, represent the likelihood that the new allocation can
be utilized by the agency. A low absorptive capacity reflects that the
agency is unlikely to utilize additional funds.

3.2.3.4 Consistency with the Priorities in the BPF

Proposals that address the identified gaps through the strategies
indicated in this BPF will be prioritized for funding.

3.2.3.5 Indicative Annual Procurement Plan (APP)

An indicative APP shall be prepared alongside the budget proposal to
enable the agency’s conduct of the early Procurement process once
the FY 2024 NEP is submitted to Congress in July 2023.
 The Budget Preparation (BP) Forms 202 and 203 issued in NBM No.
145, as well as BP Forms 709 and 710 for GOCCs issued in
Corporate Budget Memorandum (CBM) No, 45, and other relevant
supporting documents shall be the basis for the evaluation. Hence,
the agencies shall ensure clear, comprehensive, and complete
submissions of these forms.

3.2.4 Agencies shall reflect the order of prioritization of their budget proposals by
straight ranking (i.e., only one PAP per rank and without sub ranking).

3.2.5 Tier 2 proposals shall be submitted to DBM through the Online Submission of
Budget Proposals (OSBP) System on or before April 30, 2023.

3.3 Planning and Budgeting Linkages

3.3.1 The NG shall continue to prioritize strategic regional needs while harmonizing
regional plans with national priorities in order to enhance linkages to achieve
equitable regional investment opportunities and growth. In particular, the NG’s
FY 2024 budget shall provide funds for agencies’ regional programs which are
responsive to the needs of the poorest, disadvantaged, and lagging LGUs.

Coordination between Agency Central Offices (ACOs) with their respective

Agency Regional Offices (AROs) for the medium-term shall be undertaken,
subject to the following:

a. The department priorities in the different regions;

b. The assessment of implementation-readiness of the priority PAPs in the
regions; and
c. The consideration of the likely resource constraints for the regional
planning and budgeting as a result of the “Mandanas Ruling”

In turn, AROs shall craft annual I regional plans and budgets anchored to these
priorities and criteria, coordinating their efforts with the Regional Development
Councils (RDCs) to ensure convergence of regional programs.

3.3.2 Agency programs to be implemented by LGUs shall have been coordinated

with the targeted LGUs as to the resource availabilities and should be
responsive to local and regional needs.

3.3.3 The ACOs through their AROs and SUCs shall finalize their agency budget
proposals and should provide timely feedback to the RDCs on the items that
were and were not included in the submitted proposals.

Hence, the Department Secretary/Head of Agency shall be held accountable

in ensuring that its budget proposals have undergone the proper RDC review
process.

3.4 Reviewing Entities

Agency proposals shall undergo the review process/es of the following entities before
they are recommended for funding:

3.4.1 The NEDA Board Investment Coordination Committee (ICC) for review of the
Project proposals with total project costs of at least P2.5 billion, except as
otherwise provided by law, such as, but not limited to projects:

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 a. Covered by the Build-Operate-Transfer (BOT) law and its IRR34;
b. Requiring National Government borrowing or guarantee35;
c. Requiring Presidential or NEDA Board approvals based on existing laws,
rules, and regulations; and,
d. Proposed for funding with the Chinese Government, regardless of amount.

3.4.2 The NEDA Board Committee on Infrastructure (INFRACOM) for review of all
infrastructure projects which shall undergo the TRIP process. This is to ensure
responsiveness to the outputs and outcomes of the PDP 2023-2028 and
implementation readiness when being proposed for budget inclusion.

3.4.3 The Department of Information and Communications Technology (DICT) for

review of the department/agency’s Information Systems Strategic Plan (ISSP)
in support of ICT-related proposals.

3.4.4 Other endorsing entity for review of budget proposals involving specific
concerns as detailed in Section 5.2 and 5.4 of the NBM No. 145 - National
Budget Call for FY 2024.

Only proposals that pass the respective review process/es shall be considered for
funding under the FY 2024 Budget.

4.0 For immediate compliance.

H F. PANGANDAMAN
Secretary

34 Section 2.9 of the revised 2022 iRR of the BOT Law

35 Covered by RA No. 4860, as amended, otherwise known as the Foreign Borrowings Act, and RA No. 8182, as
amended, otherwise known as the Official Development Assistance Act
11
rf 2024-2026 HER 1 CEILINGS

2024 2025 2026

Deapartment/Agency
PS MOOE FInEx CO TOTAL PS MOOE FInEx CO TOTAL PS MOOE FInEx CO TOTAL

Congress of the Phiippines (CONGRESS) 10.657.877 13.968.269 209.760 24.835.906 10 657 877 14,222,661 . 209.760 25.090.298 10.657.877 14 484.686 25.142.563
Senate 3.487,682 3,103,360 209.760 6 800.802 3.487.682 3,159,879 209.760 6,857,321 3,487,662 3 218,093 6,705,775
Senate Electoral Tnbunal
Commission on Appointments
256.454
405.583
64.069
491.286
320,523
896,869
256.454
405,583
65235
500,233
- 321.689
905,816
256,454
405.583
66.437
509,449
322,891
915.032
House of Representatives 6.330.299 10,246,315 16.576.614 6.330.299 10,432.923 16,763,222 6,330.299 10.625,129 16,955,426
House of Representatives Electoral Tribunal 177,859 63.239 241.098 177,859 64.391 242,250 177,859 65,578 243,437

Office of the President (OP) 1.284.745 7.746,977 9.031.722 1,284.745 6.022 165 . 7.306 910 1.284.745 6,130.564 7.415.309
The President's Offices 1.284.745 7.746,977 9,031,722 1,284,745 6,022,165 - 7,306,910 1,284,745 6,130.564 7,415.309

Office of the Vice-President (OVP) 144.482 2.142,304 2.286 786 144.482 2.179.201 . 2.323 683 144,482 2.194.380 2,338,862
Office of the Vree-President

Department of Agrarian Reform (DAR)

Office of the Secretary

Department of Agriculture (DA) 6.108.629 59,564,733 32.980.163 98.653.525 6.089.506 54 942 391 23.175.069 64.206.986 6.089.506 55.117.094 22.769.027 63 975 627
Office of the Secretary 4,184,018 52,605,135 29,113.709 85.902.862 4,184,018 48,040,808 18.767838 70,992,664 4.184.016 48,074,731 18,626,015 70,884,764
Agricultural Credit Poky Counci 43,507 40.865 2,750.000 2,834.372 43,507 41,601 2.750.000 2,835,108 43.507 42 350 2,750,000 2,835,857
5.301,230 7.344,053 934,769 5,475,863 1,646,851 8,059,483 934.769 5,611,426 1,381.812 7,928,007
Bureau of Fisheries and Aquatic Resources
Fertizef and Pesticide Aulhonty
934.769
111.409 72.407 - 1,108.054
183.816 106.968 59.458 - 166,426 106.968 60.528 167,496
Phippine Fiber Industry Development Authority 189,135 157,232 346.367 183.085 160,063 - 343,148 183.085 162.944 - 346,029
Philippine Council for Agriculture and Fisheries 67,394 146.459 - 213,853 60.991 138.929 - 199.920 60.991 141,430 - 202,421
National Meat Inspection Service 220,896 201,461 - 422,357 220.896 205.089 -. 425,985 220.696 208,784 - 429.680
Phippine Carabao Center 134,574 549,330 - 683.904 132,345 368.811 501,156 132.345 375,450 - 507.795
Phippine Center for Post-Harvest Development and Meehanizaton 145.146 201,701 8,400 355,247 145,146 161.123 8.400 314,669 145,146 143,573 11.200 299.919
Natianat Fisheries Research and Development Institute 77,781 288,913 * 366,694 77,781 290.646 368,427 77,781 295,878 • 373,659

Department of Budget and Management (DBM) 986.005 830.872 1.816,877 986,005 439.723 , 1.425.728 986.005 417,437 1.403.442
Office of the Secretly 933,650 805,945 1,739,595 933,650 428,717 - 1,362,367 933.650 406.233 - 1,339,883
Government Procurement Pokey Board-Technical Support Office 52.355 24,927 77,282 52.355 11,006 - 63,361 52,355 11.204 * 63.559

Department of Education (DepEd) 562.790.276 106.142.651 18.680.809 687.613,736 562.790,276 108.053,579 18.680.809 689.524.664 562.790.276 109.999,075 18.680,809 691.470.160
Office of the Secretary 562,431,474 105.676.639 18.680,809 686.768.922 562.431.474 107.578.822 18,660,809 688,691,105 562.431,474 109.515.242 • 18,680,809 690,627,525
National Academy of Sports 27.689 76,747 104.43$ 27,689 78,128 105,817 27,689 79.534 - 107,223
National Book Development Board 44.141 27,047
. 71,188 44,141 28.014 72,155 44.141 29.048 -. 73,189
National Council for Children’s Television 19.367 15,501 34 868 19,367 15 780 35,147 19 367 16.064 35.431
National Museum of the Phiippines 217.892 260,642 478,534 217,892 265.333 - 483,225 217.692 270,110 - 488,002
Early Chidhood Care and Development Cound 14.523 23.371 37.894 14,523 23,792 38.315 14,523 24,220 - 38,743
Philippine High School for the Arts 35.190 62,704 • 97,894 35.190 63,710 - 98.900 35,190 64,857 - 100,047

State Universities and Colleges (SUCs) 64.007.585 35.202,562 1.809.230 101.019.377 64.007.585 35.396.068 1,705,096 101.110,749 64,007.585 35.662.319 1.683807 101,353,711
Eulogio Amang' Rodnguez Institute of Science and Technology 256.421 173,589 5,000 435 010 256.421 173.636 5,000 435,057 256,421 174.270 5,000 435,691
MahkJna Polytechnic CoDege 158 301 70,585 5,000 233 886 158.301 71.038 5.000 234.339 158,301 71,505 - 5,000 234.806
PhUppine Normal University 709.416 233 639 15.000 9S7.95S 709.416 236 546 15.000 960,962 709.416 240.147 15,000 964.563
Philippine State Colege of Aeronautics 164,597 263,499 5,000 433 096 164,597 264.413 5.000 434,010 164 597 265.354 5,000 434.951
Polytechnic University of the Philippines 1,687.520 930,596 10,000 2,628,116 1,687,520 929.629 10.000 2,627,149 1,687,520 933.798 . 10.000 2,631,318
Rizal Technological University 457,761 424,189 10,000 691.350 457,761 425,455 10.000 893,216 457.761 427,232 10,000 894,993
Technological University of the Phikppines 853,097 470,031 15,000 1,338,128 853.097 468,806 15.000 1,336,903 853,097 468,906 - 15.000 1,337,003
University of the Philippines System 15.885.518 6.490,659 25.000 22.401,177 15,885.518 6.576,179 25.000 22,486.697 15,885.518 6.664.265 25,000 22,574,783
Don Mariano Marcos Memonal State University 1,064,101 288,430 24.200 1,376.731 1,064,101 290.438 15.000 1.369 539 1,064,101 292.713 - 15,000 1,371,814
llocos Sur Polytechnic State College 264.944 87,882 15,000 367.826 264.944 88.124 15.000 366.068 264.944 88.579 15.000 368,523
Manano Marcos State University 745.914 226.157 24.500 996.571 745.914 228.349 20.000 994.263 745,914 230.954 20,000 996,868
North Luzon Philippines State College 78,565 45,461 5,000 129,026 78.565 45.785 5.000 129,350 78,565 46.118 5,000 129.663
Pangasinan State University 712.196 503.145 20.000 1.235.341 712.196 504,897 20.000 1,237,093 712.196 506.993 20,000 1.239.169
University of Northern PhSippmes 562.447 175,075 20.700 758 222 562.447 175,963 15,000 753,410 562,447 177.323 15,000 754,770
Abra State Institute of Science and Technology 201.583 76,505 10,000 288.088 201,583 77.029 10,000 288,612 201.583 77,568 10,000 289,151
Apayao State CoDege 114,709 110,602 10.000 235,311 114,709 111.520 10,000 236,229 114,709 112,466 • 10,000 237,175
Benguet State University 687,076 196,019 22,500 905.595 687,076 198.154 20,000 905,230 687,076 200.353 . 20,000 907,429
Ifugao State University 302.984 179,371 15,000 497,355 302.964 180 747 15.000 496,731 302.984 182.165 15.000 500,149
Kaknga State University 261,291 100,273 15,000 376,564 261,291 101,179 15,000 377,470 261,291 102,111 15,000 378,402
Mountain Province State Polytechnic Colege 231,847 164,118 15.000 410,965 231,847 165,786 15,000 412,633 231 847 167.504 15.000 414,351
Satan es State Colege 36.817 18,015 5,000 59.832 36,817 18,075 5.000 59,892 36,817 18,327 5,000 60.144
Cagayan State University 883,952 312,016 15,000 1.210.968 883.952 313 157 15.000 1,212,109 883.952 314,958 15,000 1,213,910
Isabela State Unrversity 1,030.032 387.303 20.000 1.437 335 1,030.032 389.666 20.000 1,439,698 1,030,032 392.100 20,000 1,442,132
Nueva Vizcaya State University 502.664 151.217 20.000 673.901 502.684 152 128 20.000 674.812 502.684 153,067 • 20,000 675,751
Quirino State University 195,373 109,910 19.500 324,783 195,373 110.894 10 000 316.267 195.373 111.908 10.000 317.281
Aurora State Colege of Technology 110,831 86,459 10.000 207,290 110,831 86.865 10 000 207,696 110,831 87,647 - 10,000 208,478
Bataan Peninsula State University 433,935 323,444 24.300 781.679 433,935 324.564 38 000 796,499 433,935 326.067 - 30.700 790,702
Bulacan Agricultural State College 142.464 98,440 17,000 257,904 142.464 99.241 15.000 256.705 142.464 100,067 15,000 257,531
Bulacan State University 775.929 761,496 25,000 1 562 425 775,929 765,011 20.700 1.561.640 775.929 769.077 15,000 1,560,006
Central Luzon State University 735.783 309,853 20.000 1 065.636 735,783 313,122 30 546 1,079,451 735,783 316,626 29,457 1,061.666
Don Honono Ventura State University 373,093 661,052 15,000 1,049,145 373,093 661.666 15.000 1,049,779 373,093 662.788 • 15,000 1.050,881
Nueva Ecija University of Science and Technology 590,327 427,889 23.000 1.041.216 590,327 426761 15 000 1.034,108 590,327 430.162 15,000 1.035.489
Pampanga State Agriculture University 294.966 113.193 20,000 428,159 294.966 114,112 23.250 432.328 294.966 115,258 25,200 435.424
Philippine Merchant Marne Academy 123,599 131.108 26,100 280.807 123,599 132,966 • 20.000 276.567 123,599 135,067 20.000 276,666
President Ramon Magsaysay State University 325 105 188,917 15,000 529 022 325,105 189,041 15.000 529,146 325,105 190.190 18450 533,745
Tartac Agricultural University 265,121 134,881 24,000 424.002 265,121 136.066 20.000 421,189 265.121 137.637 • 20,000 422,758
Tarlac State University 415.762 397,691 15.000 828 453 415,762 399.936 15.000 830,698 415.762 402,482 15,000 833,244
Batangas State University 599 025 1,073,453 27650 1,700,128 599.025 1,075,552 20.000 1,694,577 599,025 1,078.374 . 20.000 1,697,399
Cavite State University 625 058 1,104,423 20.000 1,749,481 625,058 1,105.691 20,000 1,750,949 625,058 1.107.403 20,000 1,752,461
Laguna State Polytechnic University 476.986 296,750 15,000 788,736 476,986 296.017 15.000 790,003 476,986 299.321 15,000 791,307
Southern Luzon State University 335.646 224604 22,950 583,200 335,646 224,231 15.000 574,877 335,646 225,381 - 15,000 578,027
University of Rizal System 610 987 200,545 15.000 826 532 610.967 201.136 • 15,000 827,123 610,987 202.251 . 15.000 628.238
AnnexA

FY 2024-2026 TIER 1 CEILINGS

fin Thousand Pesos)

Deapartment/Agency
PS MOOE

Uannduque State College 193664 104,631 22.665 320.980 193.684 104.829 15.000 313,513 193,684 105,273 15,000 313,957
Mindoro State University 229,564 152,276 20,500 402,340 229,564 152,044 15.000 396,608 229.564 153,187 15,000 397,751
Occidental Mindoro State Colege
Palawan State University
265691
450 131
237,634
393.387
27.650
15.000
530,975
658.S18
265.691
450,131
238.330
393,195 . 15000
15000
519,021
658.326
265.691
450,131
239.786
394.570
15,000
15,000
520,477
859,701
Romblon State University 291 552 149,167 17,915 456,634 291,552 149.453 10000 451,005 291,552 150,031 10,000 451,583
Western Phippines University 287 441 197,747 24.100 509,288 287,441 198.634 15000 501,075 267.441 199 547 15,000 501,988
Bicol University 990.857 406,747 20.000 1.417,604 990,857 409 819 20.000 1,420,676 990.857 412.982 20,000 1,423,839
Bicol State Colege of AppBed Sciences and Technology
Camarines Norte State CoNege
135,051
280.989
91,108
159,908
10,000
15.000
236,159
455 897
135,051
280,989
91,310
160.302 . 10.000
15000
236,361
456,291
135,051
260,989
91,847
161.647
10,000
15,000
236,898
457,636
481,703 204.665 264.039
Camannes Sur Polytechnic Coleges 204 665 260,302
163,027
15,000 479.967 204.665 262 036
164,710 . 15.000
15000 584.616 404,906 166,613
15,000
15,000
483,704
586,719
Catanduanes State University
Central Bicol State University of Agnculture
404,906
454.030 486.590
15,000
20.000
582,933
960.620
404.906
454.030 487 417 -. 20 000 961,447 454.030 489.695 20.000 963,725
Dr. Emilio B. Espinosa, Sr. Uemonal State Colege of Agriculture and Technology 136.626 110.633 15,000 262,459 136.826 111,197
- 15,000
15.000
263.023
459,442
136.826 112.073
135,140
15,000 263,899
Paitdo State University 310,721 132.848 15,000 458,569 310.721
298,387
133,721
189 674 . 15.000 503,061
310.721
298.387 191,032
15,000 460,861
Sorsogon State University
Akian State University
298,387
441,039
189.345
152.074
15,000
15,000
502,732
608,113 441.039 152.384 . 15.000 608,423 441.039 153.448
15,000
15.000
504,419
609,487
Cape State University 724,399 328.639 15.000 1.068.038 724,399 328.637 - 15.000 1.068,036 724,399 329.9Q0 15,000 1,069,299
Carlos Hiado Memorial State University (formerty Carlos C.
360.454 247,312 23.500 631.266 360,454 247,567 - 15.000 623,021 360,454 249.003 15.000 624,457
Hilado Memorial State College)
Guimaras State Colege 107,731 153,573 15,000 276,304 107,731 152.313 . 15.000 275.044 107,731 152.878 15,000 275,609
489.424
Iloilo State University of Science and Technology
Central Phffippines State University
319.252 160.204
300.304
10.000
10,000
489.456
503.146
319,252
192,842
160,172
301,043 - 10.000
10,000 503.885
319,252
192.842
160.986
302.039
10,000
10,000
490.238
504,881
Northern loio State University (formerly Northern Iloilo Polytechnic State Colege)
192,842
416.219 246.390 10,000 672,609 416,219 246.266 - 10,000 672.485 416.219 247,162 10,000 673.381
Northern Negros State Colege of Science and Technology 136.075 126,110 10,000 272 185 136,075 125,377 10,000 271.452 136,075 126,023 10,000 272,098
University of Antique 310.937 274.806 10,000 595,743 310,937 275.271 10.000 596.208 310,937 276,221 10,000 597,158
Iloilo Science and Technology University 551,583 396.868 15.000 963,451 551,583 398.138 15.000 964,721 551,563 401,125 15,000 967,708
West Visayas State University 1,488,176 483.789 20,000 1.991,965 1,488,176 487.031 20.000 1,995,207 1,488,176 492.571 20,000 2,000,747
Bohol Island State University 440.365 306,480 15.000 761,845 440.365 306 148 15.000 761,513 440,365 307.270 15,000 762,635
Cebu Normal University 365,547 115.621 25 000 506.168 365,547 115.642 15.000 496.169 365,547 116.762 15,000 497,309
Cebu Technological University 958.971 1,223,604 20.000 2,202.575 958.971 1,227,017 20.000 2.205,988 956,971 1.231.825 20.000 2,210,796
Negros Oriental State University 551.761 422,172 15,000 988.933 551,761 421.922 15.000 966,683 551,761 423.507 15,000 990,268
Siquijor State CoDege 90,935 47,638 10.000 148,573 90,935 45.241 10.000 146,176 90.935 45.475 10,000 146,410
Eastern Samar State University 449,883 207,353 15.000 672.236 449.883 208,120 15,000 673,003 449,833 209,257 15,000 674,140
Eastern Visayas State University 510.688 302.843 15,000 828.531 510.688 303.349 15.000 829,037 510,688 304.120 15,000 829.808
Leyte Normal University 235,186 114.304 15.000 364.490 235,186 115 388 15.000 365,574 235 186 116.505 15.000 366,691
Bibran Province State University 250,001 171,859 15,000 436.860 250,001 172.750 15,000 437,751 250.001 173,669 15,000 438,670
Northwest Samar State University 203,836 77.492 10,000 291.328 203,836 77,658 10,000 291,494 203 836 78.036 10,000 291,872
Palompon Institute of Technology 206.279 87.602 10.000 303 881 206,279 88.237 10.000 304,516 206,279 88.894 10,000 305.173
Samar State University 272,567 147,310 15,000 434,877 272,567 146.416 15.000 435,983 272,567 149,911 15.000 437,478
Southern Leyte State University 375,599 171,753 15.000 562.352 375,599 172.930 15.000 563.529 375,599 174 431 15,000 565,030
University of Eastern Ph Jppines 566,514 213,603 15.000 795.117 566,514 214 335 15.000 795,849 566.514 215.346 15,000 796.860
Visayas State University 714.322 359,415 20.000 1,093 737 714.322 363.032 20 000 1.097,354 714,322 366,977 20.000 1,101,299
J. H. CerAes State Colege 203.954 136,174 10.000 350 128 203.954 136 764 10.000 350,718 203.954 137.371 10,000 351.325
Jose Rizal Memonal State University 428.642 304.240 15.000 747,882 428.642 305.061 15.000 748,703 428.642 305.907 15.000 749,549
Western Mindanao State University 779,507 210,573 15.000 1,005,080 779,507 208,558 27.600 1,015.665 779,507 210,447 15,000 1.004 954
Zamboanga Penstsula Polytechnic Stale University 176 642 150.114 10,000 336.756 176,642 149.965 10,000 336,607 176,642 150 689 10,000 337,531
Zamboanga State College of Manne Sciences and Technology 177,703 51.373 24,500 253.576 177,703 51,511 15,000 244,214 177,703 51.908 15,000 244,611
Basdan State College 96,135 96.292 5,000 197,427 96.135 96.916 5,000 198,051 96,135 97.559 5,000 198,694
MSU-Tav/i-Tawi College of Technology and Oceanography 615,002 103,071 25,000 743,073 615,002 104.671 25.000 744,673 615.002 106.318 25,000 746,320
Sukj State College 145.409 75.179 5.000 225 588 145,409 75.522 5.000 225.931 145,409 75.874 5,000 226.283
TawhTawi Regional Agricultural Colege 150,751 34.680 5,000 130,431 150,751 34.893 5.000 190,644 150,751 35.112 5,000 190,863
Bukidnon State University 428.004 419.317 15,000 862,321 428,004 423.724 15.000 866,728 428,004 428.263 15,000 871,267
Camiguin Polytechnic State Colege 82.876 35.781 5,000 123.657 82,876 36,185 5.000 124,061 82.876 36,601 5,000 124,477
Central Mindanao University 625,526 295.628 20,000 941.154 625.526 296,103 20.000 943,629 625.526 301,168 20,000 946,694
University of Saence and Technology of Southern Phippines-Cagayan de Oro
408.028 478,102 20.000 906.130 408,028 479 314 20.000 907,342 408.028 460.562 20,000 906.590
Campus
MSU-lligan Institute of Technology 952,530 409.019 25,000 1,386,549 352.530 415,075 25.000 1,392,605 952,530 421,311 25,000 1,396.841
University of Science and Technology of Southern Phippines - Claveria Campus 89,960 123,471 20.000 233,431 89.960 124.123 20,000 234.083 89.960 124,794 20,000 234.754
Northern Bukidnon State Colege 45.493 110,164 5.000 160.657 45,493 111,521 5.000 162,014 45.493 112.919 5,000 163,412
Northwestern Mindanao State Colege of Science and Technology 141.294 160.846 5.000 307.140 141,294 160.874 5.000 307.168 141,294 161,315 5,000 307,609
Davao de Oro State Colege 98.581 106.587 5.000 210.168 98,581 106.231 5.000 209.812 98.581 106,732 5.000 210,313
Davao del Sur State Colege 96,597 79,406 5,000 181.003 96,597 78.981 5.000 180.578 36,597 79.305 5,000 160,902
Davao del Norte State CoDege 102,557 104,866 15,000 222.425 102,557 104.073 15.000 221.630 102-557 104.428 15,000 221,985
Davao Oriental State University 167,752 172,280 15,000 355.032 167.752 173.054 15.000 355,806 167.752 173,850 15.000 356,602
Southern Phippines Agri-Business and Marine and Aquatic School of Technology 92.064 61,657 15,000 168,721 92.064 61,768 15,000 168.832 92,064 62 182 15.000 169,246
University of Southeastern Phil^pnes 525.965 207,952 20,000 753.917 525.965 209.556 20.000 755.521 525 965 211.576 20.000 757,541
Cotabato State University (formerly Cotabato City State Polytechnic Colege) 170,119 106,945 10,000 287 064 170.119 107.890 10 000 288.009 170 119 108.863 10,000 288.962
Cctabato Foundation CoDege of Science and Technology 174.003 122,993 10,000 306.996 174,003 124,374 10.000 308,377 174.003 125,796 10,000 309.799
South Cotabato State Colege 35.948 25,587 5,000 66.535 35,948 25914 5,000 66,862 35,948 26.251 5,000 67 199
Sultan Kudarat State University 345,614 207,229 10,000 562.843 345,614 208,915 10,000 564,529 345,614 210,650 10,000 566,264
University of Southern Mindanao 632 376 271.077 20.000 923 453 632,376 272 469 20.000 924.845 632,376 273.902 20,000 926,278
Adiong Memorial Polytechnic State Colege 37.105 40.360 5.000 82.465 37.105 40 897 5,000 83,002 37,105 41.450 5,000 83.555
Mindanao State University 3,394,241 668.207 25.000 4.087,448 3,394,241 675,785 25.000 4,095.026 3.394,241 683.590 25,000 4.102,831
Agusan del Sur State Colege of Agriculture and Technology 99,817 136,106 15,000 250,923 99,817 136,511 15.000 251,328 99,817 138.007 15,000 252,824
Caraga State University 306,654 293.706 20,000 620.360 306,654 295,154 20.000 621,608 306.654 296.913 20,000 623,567
North Eastern Mindanao State Umversity (formerly Sungao del Sur State University) 409,247 409,528 15.000 833.775 409,247 410.564 15.000 834.811 409,247 412.691 15,000 836,938
Surigao del Norte State University (formerty Sungao State Colege of Technology) 312,070 197.198 17,000 526.268 312,070 198,260 15.000 525,350 312,070 200.330 15,000 527.400
AnnexA
FY 2024-2026 HER 1 CEILINGS

2024 2025 2026

Deapartment/Agency
PS MOOE FInEx CO TOTAL PS MOOE FInEx CO TOTAL PS MOOE FInEx CO TOTAL

Department of Energy (DOE) 664,781 1,116,496 358.935 2,140.212 664.171 927,914 58.935 1,651,020 664.171 939.538 58.935 1,662.644
Office of the Secretary 664.781 1,116,496 358.935 2,140 212 664,171 927 914 58.935 1.651,020 664,171 939.536 58.935 1.662.644

Department of Environment and Natural Resources (DENR) 10.796.344 10 130 683 3,018.344 23.945.371 10.558.803 10 271 909 3,018 344 23 849.056 10.558.803 10 415,672 3 018 344 23.992.819
18.563.169 7.951,336 7,546,526 2.948.063 18,445,925 7,951,336 7 642,506 2.946.063 18,541,905
Office of the Secretary
Environment Management Bureau
8.162.864
1.178.054
7,452,242
1,144.013 - 2,948.063
30,100 2352,167 1,153,211 1,164.432 30100 2.347.743 1,153,211 1.185,218 30.100 2,368,529
Mines and Geosciences Bureau 815,873 525.275 - 40.181 1.381,329 815,873 533.928 - 40.181 1,389.982 815,873 542,737 40.161 1,398,791
National Mapping and Resource Information Authority 501.559 906.002 - 1,409,561 500,539 924,346 - 1,424.885 500,539 940983 - 1,441,522
National Water Resources Board 82.410 50.835 - 133,245 82,410 51,753 - 134.163 82.410 52686 135,096
Palawan Counci for Sustainable Development Staff 55.584 50,316 105.900 55,434 50.924 - 106,358 55,434 51.542 - • 106,976

Department of Fnance (DOF) 12.382744 8.676,212 54,424 4.442.049 25 555429 12,299.771 8.449.613 30.893 3,642.748 24.423.025 12.299.771 7.421.995 26.682 3.361.067 23,109,515
920.441 470,901 381,165 - 852,066 470,901 388.025 - 858,926
Office of the Secretary
Bureau of Customs
470.901
1,966.654
413,190
1,457,178
36,350
1,731,570 5,155.402 1,883,681 1,475.210 - 1,010.350 4,369,241 1,883,681 1,493,566 960,000 4,337,247
Bureau of Internal Revenue 8,766.215 5.249.358 54,424 345,013 14,415,010 8,766,215 5,124,762 30,893 329.489 14,251,359 8,766,215 4,084,723 26,682 98.158 12,975,778
Bureau of Local Government Finance 233.696 152,487 23.532 409 715 233,696 44.303 277,999 233.696 45.099 278,795
Bureau of the Treasury 516.429 1,111,916 2.302.909 3,931 254 516.429 1,131,315 - 2.302.909 3,950,653 516.429 1,116.936 - 2,302,909 3,936,274
Central Board of Assessment Appeals 15,024 2.534 - 17,558 15,024 2,580 - 17,604 15.024 2.626 - - 17,650
Insurance Commission 241,447 249,053 - 490,500 241,447 249,053 - - 490.500 241,447 249.053 - - 490,500
National Tax Research Center 94,237 20.097 - 114,334 94,237 20,459 - - 114,696 94.237 20.827 - - 115,064
Privatization and Management Office 78,141 20.399 - 2,675 101,215 78,141 20,766 - 98,907 78,141 21.140 - - 99,281

Department of Foreign Affairs (DFA) 8.807.743 11.785.056 . 1,276.950 21.869.749 8.807.743 12.059.791 . 1.272.500 22.140.034 8.807.743 12352.731 . 1.27Z500 22.432.974
Office of the Secretary 8,716,036 11,742,276 1,272.500 21.730,812 8,716,036 12,016,259 1,272,500 22,004,795 8.716,036 12,308,425 1,272,500 22.296.961
Foreign Service Institute 60,783 12,533 73,316 60,783 12,739 - 73,522 60,783 12.950 73.733
Technical Cooperation Counca of the Philippines 2,278 826 3,104 2,278 845 3,123 2,278 865 - 3.143
UNESCO National Commission of the Phippines 12,526 11,433 2.650 26.609 12,526 11,684 24,210 12,526 11.942 24.468
Presidential Commission on Visiting Forces 16.120 17.986 1.800 35.908 16,120 18,264 - 34,384 16.120 18549 34.669

24 208 100 193511.919 80.976.439 88.472.076 . 23 220 200 192.668.715 80,976,439 88.133 129 23.220200 192.329.768
Department of Health (DOH)
Office of the Secretary
80.976.826
80,862,779
88.326.993
88.112,084 24,208,100 193,182,963 80.862.779 88.253,298 - 23,220 200 192.336.277 80,862,779 87,910,412 23.220,200 191,993.391
National Nutrition Council 88,298 199,537 - 287 835 87,911 203,129 - - 291,040 87,911 206,786 - 294,697
Phippine National AIDS Council 25.749 15,372 - 41,121 25,749 15.649 * - 41,398 25.749 15.931 41.680

Department of Human Sedements and Urban Development (DHSUO) 997.701 604.989 162,701 1.765 391 982.890 462.108 . 1,444,996 982,890 470.425 . 1.453.315
Office of the Secretary 680 641 365.341 - 66.960 1.112 962 674.893 318,520 - 993.413 674,893 324,253 - - 999.146
Human Settlements Adjurfication Commission 317.060 239,648 - 95.721 652429 307,997 143.588 451,585 307,997 146.172 - - 454.169

Department of Information and Communications Technology (DICT) 1.293.654 5,837,209 . 1,555,845 8.686,708 1,293.654 5.864,347 1.555 845 8.713846 1.293.654 5.891.976 1.555,845 8.741.475
Office of the Secretary 809,716 5 360,163 - 1,555.845 7,725 724 809,716 5,379,543 1,555,845 7,745,104 809.716 5.399,274 - 1,555.845 7,764,835
National T elecommumcations Commission 294,563 139,487 - 434.050 294,563 141.998 - 436.561 294.563 144.554 - 439,117
National Privacy Commission 126.199 147.251 - 273 450 126,199 149 073 - 275,272 126 199 150,927 277,126
Cybercnme Investigation and Coordination Center 63.176 190.308 - 253.484 63176 193 733 * 256.909 63 176 197 221 - - 260,397

Department of the Interior and Local Government (DILG) 220.846.520 32.474.637 . 3,716.225 257.037.382 213.175.443 32.857.344 3.602 586 249635 373 213.175.443 33.430.542 3,602.586 250.208.571
. 7,176,316 4.178,664 3,013,265
Office of the Secretary
Bureau of Fre Protection
4,220.934
25,779,683
3.066.176
2.034.772 - 56 250
1,406.388
7 343.360
29 220,843
4,178,664
24.301.890
2.997,652
2.064,670 1.401,618 27.768.178 24.301.890 2.113.444 1,401,618
7,191,929
27.816,952
Bureau of Jad Management and Penology 16,164.158 7,268,924 - 100.968 23.534,050 15.256.454 7,310,565 100,968 22,667.987 15,256,454 7.353 455 100,968 22,710.877
Local Government Academy 35.062 188.848 - 4.169 228.079 35.062 163,733 198,795 35,062 168.001 - 203,063
National Commission on Musfim FSipnos (Office on Muslim Affairs) 713 329 126,630 - 839.959 684.368 126,277 810,645 684,368 128.797 - 813,165
National Police Commission 1,736,032 264,133 - 36,250 2,036415 1.729,379 271.050 2,000.429 1,729,379 278,175 2.007,554
National Youth Commission 82.221 46,229 128450 82.221 46.843 129.064 82.221 47,517 - 129,738
Philippine Commission on Women (National Commission on the Role of FiSpino
58,248 55,331 1,600 115.379 57.440 56,055 113,495 57,440 56.603 - 114,243
Phdippine National Potice 171,705.263 18,968,592 2,100,000 192,773,855 166,499,597 19,352,635 2.100000 187.952.232 166,499,597 19,789.974 - 2.100,000 186.389,571
Phippine Pubbc Safety Colege 351 590 455,002 - 10,400 816992 350.368 467,864 - 818.232 350.368 481.111 - - 831,479

Department of Justice (DOJ) 23,697.811 5,217,778 . 361,204 29.276.793 23,697.811 5.286,275 . 57.110 29,041.196 23.697.811 5.337,013 . 24.600 29.059.424
Office of the Secretary 8,132,709 675,117 - 210,121 9,017,947 8,132,709 682.084 - - 8,814,793 8,132.709 639.260 - 8,621,969
Bureau of Corrections 4,550,366 2.039,450 - 32.290 6,622,106 4,550,366 2.049.848 - 20,200 6,620,414 4.550,366 2.060.556 - - 8.610,922
Bureau of Immigration 1.285,365 414.694 - 50.000 1.750,059 1,285,365 423,560 - 1,708,925 1.285,365 432.689 - - 1,718,054
Land Registration Authority 1.219,257 634,252 - 28.293 1.861,802 1.219,257 658.161 4.600 1,882,016 1,219,257 662.984 - 1,882,241
National Bureau of Investigation 1,191,276 724,946 - 30.800 1.947,022 1,191,276 731.336 - 29.410 1,952,022 1,191,276 737,916 23.100 1,952,292
Office of the Government Corporate Counsel 184,267 45,933 - 230,200 184,267 46,667 - 230,934 184,267 47.422 - 231,689
Office for Alternative Dispute Resolution 41,065 54.008 - 95,073 41,065 55,049 - 96,114 41,065 56.121 - 97,186
Office of the Solicitor General 1,043,879 275,142 - 1.319,021 1,043,879 278,493 - 1.322.372 1,043,879 281.944 - 1,325,823
Parole and Probation Administration 768.686 140.972 - 7.000 916.658 768.686 143.758 - - 912,444 768,686 146.627 - 915.313
Presidential Commission on Good Government 121.864 62,541 . 2.700 187.105 121.864 63,005 - 2.900 187,769 121,864 63,482 - 1,500 186.846
PuUc Attorney's Office 5.159,077 150,723 5.309.800 5.159,077 154,314 - - 5,313,391 5.159.077 158.012 - 5.317.089

Department of Ldjor and Employment (DOLE) 7.653,728 24.304,723 1.582.044 33.540,495 7.572.092 24 896.245 . 2.521.174 34.991.511 7.572.092 24.714.141 358.446 32,644,679
Office of the Secretary 1.936,182 13.950.615 286,844 16,173.641 1,933,307 14,204,685 286.644 16.424.836 1.933,307 14.466,378 - 286,844 16.666.529
Institute for Labor Studies 31.759 16,983 . 48742 31,759 17,288 49,047 31.759 17,599 - 49.358
National Concdiation and Mediation Board 186.305 90,177 276.482 186,305 91.794 - 278,099 166.305 93.440 - - 279,745
National Labor Relations Commission 1.225.787 210,453 - 1 436 240 1,225,787 214,241 - 1,440,028 1,225,787 218.098 - 1,443,865
National Wages and Productivity Commission 182,530 92.865 - 275395 182,530 93.254 - 275,784 182,530 94.934 - - 277,464
Professional Regulation Commission 973,425 761,608 23,000 1,758,033 972,950 751,064 - 1,724,014 972,950 709,341 - 1.662,291
Technical Education and Skils Development Authority 3,117,740 9,182,022 1.272.200 13,571,962 3.039,454 9,525,919 * 2,234.330 14.799.703 3,039,454 9,114,351 71,602 12.225,407

Department of Migrant Workers (DMW) 2350.187 13.062.348 . 3.500 15.416.035 2.342.026 13.092.048 3 500 15,437.574 2.342.026 13 122282 3,500 15.467.808
Office of the Secretary 1,340.029 2,143,618 - 3.500 3,487.147 1,340,029 2,157,522 - 3.500 3,501,051 1,340,029 2.171 676 - 3.500 3,515,205
Overseas Workers Welfare Administration 1,010,158 10,918.730 - - 11.928 688 1,001.997 10,934,526 - - 11,936,523 1,001,997 10.950.606 - - 11,952.603
Annex A
FY 2024-2026 TIER 1 CEILINGS

2024 2025 2026

OeapartmentfAgency
PS MOOE FInEx CO TOTAL PS MOOE FInEx CO TOTAL PS MOOE FInEx CO TOTAL

Department of National Defense (ONO) 141.905.460 63.660.595 36.406.109 241.972.164 141.915.519 65.217.235 35.400.344 242.533.098 141,908,115 66.903.449 34.790,609 243,602,173

DND-Leve! Central Adm. & Support 2.410.946 4.006.342 116.927 6.534.215 2.410.946 4,094.149 115.427 6.620.522 2.410.946 4.164.467 113.297 6.688.710
Office of ttie Secretary 215.090 425.225 640 315 215.090 434 480 - 649,570 215.090 444.014 659,104
Govern ment Arsenal 361,614 1,085,543 1 447,157 361,614 1.116.036 1.477,650 361,614 1,147,445 1,509,059
Nafional Defense Colege of the Phippines 54,815 65.019 3,630 123464 54,815 65 691 2,130 122.636 54.815 46.257 101,072
Office of Civil Defense 382224 780,638 113,297 1,276159 382,224 791 373 113.297 1.286.894 382.224 802.429 113.297 1.297,950
Phippine Veterans Affairs Office (PVAO) 1.397.203 1.649.917 . 3.047.120 1,397.203 1.686.569 3.083.772 1.397.203 1.724.322 3.121,525
Phiippine Veterans Affairs Office • Proper 162.154 458.210 -- 620,364 162.154 461.347 623.501 162.154 464,579 626,733
Veterans Uemonal Medical Center 1,235,049 1,191,707 2.426.756 1.235,049 1,225,222 2.460,271 1,235,049 1,259.743 2,494,792
Armed Forces of the Phippines 139.494.514 59.654.253 - 36.289.182 235.437.949 139,504.573 61.123,086 35.284.917 235.912.576 139.497.169 62.738,982 34.677.312 236.913.463
Phippine Army ( Land Forces) 92.696,345 18,951,518 2,961.917 114.609.780 92.696.345 19,420,757 2.560,790 114.677,892 92,696,345 19.904.073 - 2,158,570 114,758,988
Phippine Air Force (Air Forces) 17,559,345 21,613,151 911.777 40,084,273 17,559,345 22,247,988 585.216 40,392.549 17,559,345 22.901.870 - 382,271 40,843.466
Phippine Navy ( Naval Forces) 21,548.044 12,815,582 1,263.588 35.627,214 21.548.044 13,144.139 980.871 35,673.054 21,548,044 13.482.552 - 978,781 36,009,377

Joint Level Central Adm. & Support 7690.780 6.274,002 31.151.900 45 116 682 7.700,839 6.310.202 31 158 040 45.169.081 7.693.435 6.450.487 . 31.157.690 45.301.612
General Headquarters. AFP and AFP-Wide Service Support Units
7.690.780 6,274,002 ■ 31,151.900 45,116,682 7.700,839 6,310,202 31.158,040 45,169,081 7.693,435 6.450.487 31,157.690 45,301,612
(AFPWSSUs)

Department of Pubic Works and Highways (OPWH) 12.775.747 26,008,721 700.266.963 739.051.431 12.343,272 26,476,878 . 647.264.948 686.085.098 12.343.272 26 953.461 634,334.274 673.631,007
Office of the Secretary 12,775,747 26,008,721 700,266,963 739.051,431 12,343,272 26,476,878 - 647,264,948 686.085.096 12.343,272 26,953,461 634,334,274 673,631,007

Department of Science and Technology (DOST) 4732383 18.503.629 . 150.680 23 386.692 4.726.159 18.836.019 81.450 23.643.628 4.726.159 19,173,903 54 100 23 954.162
Office of the Secretary 779,792 5.371.054 - 14.000 6.164,846 779,792 5.467,056 - 6.246.848 779.792 5.564,789 - 6.344,581
Advanced Science and Technology Institute 76,211 294,953 - - 371,164 76,211 300,261 - - 376.472 76,211 305.666 - - 381,877
Food and Nutrition Research Institute 128.098 426,794 . - 554.892 128.098 434.477 - - 562,575 128.098 442.299 - - 570,397
Forest Products Research and Development Insttute 156,637 44.053 . - 200.690 156,637 44,847 - - 201,484 156,637 45 654 - - 202,291
Industnal Technology Development Institute 283,921 129,085 40,000 453,006 277,981 131,409 - 40.000 449.390 277,981 133.774 - 40,000 451,755
Metals Industry Research and Development Center 228.276 53,168 281,444 228,276 54,126 - 282,402 228,276 55.100 - 283,376
National Academy of Science aid Technology 16,249 106,105 1,400 123,754 16.249 108,016 - 124,265 16,249 109.961 126,210
National Research Council of the Phiippines 34.029 107.857 - 141,886 34,029 109.797 -- 143.826 34,029 111.773 -- 145,802
Phippine Atmospheric. Geophysical and Astronomical Services Administration 642.364 496.496 1.140.860 642.364 507.469 1,149.833 642.364 516.605 1.158.969
Phippine Council for Agriculture Aquatic and Natural Resources Research and
197 644 1.299,487 - - 1,497.131 197.644 1.322,877 - 1,520,521 197.644 1.346.689 - - 1,544,333

Philippine Council for Health Research and Development 45.273 736,550 . . 781.823 45.273 749.608 - - 795,081 45.273 763305 808.576
Philippine Council for Industry. Energy and Emerging Technology Research and
78,711 772,594 - 851.305 78,711 786.501 - - 865,212 78,711 800.658 - 879.369

Philippine Institute of Volcanology and Seismology 165,054 177,336 . 29.080 371,470 165,054 180.527 . 345.581 165.054 163 282 - 348,336
Phippine Nuclear Research Institute 206.788 149,046 . 355.834 206,788 151 728 358,516 206 788 154 459 - 361,247
Phippine Science High School System 1,468.809 869.6% - 28.850 2 367,355 1.468.525 885.352 4.100 2.357.977 1.468,525 901 291 4,100 2,373,916
Phippine Textile Research Institute 57.105 64,446 . 27,350 148.901 57,105 65.606 27.350 150,061 57,105 66.787 - 123,892
Science Educabon Institute 50.353 7,273,233 - 7,323.586 50,353 7.404,152 - - 7,454,505 50.353 7,537,426 - 7,587,779
Science and Technology Information Institute 53.680 54.627 - 108.307 53,680 55.611 109.291 53,680 56,611 - 110,291
Technology Appbcabon and Promotion Insttute 63.389 75,049 * 10,000 148438 63.389 76,399 10.000 149.788 63.389 77,774 * 10,000 151,163

Department of Social Welfare and Development (DSWD) 11,818.746 187 846 686 448.464 200.113.896 11,809.145 187.353 006 451.264 199613415 11.809,145 187.402.083 382 181 199.593.409
Office of the Secretary 10,555.590 186,712,512 350.109 197,618.211 10.555.590 186.200.436 - 345.993 197,102,019 10,555,590 186.267 660 332.690 197,175,940
Councfl for the Welfare of Children 31 829 39.920 953 72.502 31.629 40.639 953 73.221 31.629 41,371 953 73.953
National Authority for Chid Care 32.901 260.346 - 293.247 32.901 265.032 297,933 32.901 269.804 302.705
Juvenile Justice and Welfare Counci 55,318 61,552 1,163 118,033 55.273 62.660 - 1.163 119.096 55 273 63788 - 1.163 120,224
Natonal Ant-Poverty Commission 54,654 155,107 209,761 54,584 157,899 - - 212.483 54,504 160,741 - 215,325
Natonat Council on Disabity Affars 26,379 26,215 2,287 54.881 24,653 26,687 - 2.287 53,627 24,653 27,167 - 2.287 54,107
Natonal Commission on Indigenous Peoples 951,977 502,921 93.952 1.548.850 945,890 509.954 - 100.868 1,556,712 945.890 460,238 - 45.088 1,451,216
Presidents Commission for the Urban Poor 110.298 88,113 198.411 108,625 89.699 - 198.324 108.625 91.314 - 199,939

254 886 694.643 1 162 567 . 1.057 210 694.643 1 183 347 . 1.877 990
Department of Tourism (DOT) 694 643 1 304 267
. 2 253 796
591.109 991,372 - 1,582.481 591,109 1.009,070 - 1,600.179
Office of the Secretary
Intramuros Administration
591,109
32.305
1.136.098
22.911 -
244,286 1,971,493
55.216 32,305 23.323 - 55,628 32,305 23.743 - 56,046
Nations Parks Development Committee 66.355 135,556 - 10.600 212,511 66.355 137,996 204,351 66,355 140.480 - 206,835
Phippine Comrnssion on Sports Scuba Diving 4,874 9.702 - • 14 576 4.874 9.876 14,750 4,874 10,054 - 14.928

Department of Trade and Industry (DTI) 3.039.837 2,756,248 31.696 5 827 781 3.008.151 2.791.021 . 8.250 5,807.422 3,008,151 2.832.738 . 9.800 5.850.689
Office of the Secretary 2,195.020 2,185,546 4.380.566 2,168,710 2,213,359 . 4.382.069 2,168,710 2.241,672 4,410,382
Board of Investments 181.497 169,768 10,200 361.465 180.920 175,586 8,250 364,756 180.920 181,674 - 9.800 372,394
Construction Industry Authority of the Phippines 69,110 62.493 - 131.603 68.196 63.616 131,814 68.196 64,763 132,959
Cooperative Development Authority 496,100 224.730 - 722,830 494.836 228 869 723.705 494,835 233,067 - 727,903
Design Center of the Phippines 57,133 74,557 - - 131.690 56.562 75.899 132.461 56.562 77.265 - 133,827
Phippine Trade Traning Center 38,977 39,154 21.496 99,627 38,927 33.690 72.617 38.927 34 297 - - 73.224

Department of Transportation (DOTr) 23 536 074 13.604.828 7,888 161,321,462 198.470.252 23.136.483 13 473 181 7,888 149,694 021 106.311.573 21.623.869 9.851 419 7.688 133.169.760 164.652.936
173,812.671 2,808,167 9,393,903 7,888 149.643.721 161.853,679 2,808,167 5.673,290 7,888 133.119,460 141.608.805
Office of the Secretary
Civil Aeronautics Board
2.920.777
167,843
9,623,279
49,109
7,888 161.260.727
216.952 94.520 49.993 144,513 94.520 50 893 - - 145.413
Maritime Industry Authority 517.639 417.809 - 935.448 506.207 424,897 - 931,104 506.207 432.113 - 938 320
Office of Transportation Cooperatives 21.938 14.620 6.255 42.813 21,349 11,758 - 33,107 21.349 11,970 33,319
Office for Tran^ortation Security 143,748 253,035 - 396.783 138,247 256.619 - 394.866 138.247 260,268 398,515
Phippine Coast Guard 19.744.043 3.232.565 45,000 23.021.608 19,547,922 3.321,951 45.000 22,914.873 18.035,308 3.403.571 - 45.000 21,486,879
Tol Regulatory Board 20,086 14,411 - 9,460 43.977 20,071 14.060 5,300 39.431 20 071 14.314 • 5,300 39.665

Nations Economic and Development Authority (NEDA) 3 507 491 5.933.127 36.809 9.477,427 3.466.543 5.628.599 35.300 9 130 447 3.466 543 5.650.425 . 30.450 9 147.418
Office of the Secretary 1,106.072 496,607 - 21,100 1.623.779 1.087,102 503,748 35.300 1.626.150 1,087,102 511.017 - 30.450 1,628.569
Commission on Population and Development 243 167 277.869 - - 521.036 242.129 282.869 - - 524,998 242,129 287.961 - - 530.090
Phippine Nations Volunteer Service Coordinating Agency 19,140 11,263 - - 30.403 19,041 11 638 - 30,679 19,041 12.029 - - 31.070
Pubbc-Private Partnership Center of the Phippines 131.367 89.911 . 15,709 236,987 131,297 72.537 - 203,834 131,297 76228 - - 207,525
Phippine Statistics Research and Tranng Institute 34888 44,742 - 79.630 34.683 46.755 - - 61.638 34.883 48,321 - - 83.204
Tarff Commission 63,178 25,643 . - 88,821 63,123 26,519 - 89,642 63,123 27.437 - - 90,560
Phippine Statistics Authority 1,909,679 4,987,092 - 6,896.771 1.888.968 4,684,533 - 6.573,501 1.888.968 4,687.432 - - 6,576,400
Annex A

FY 2024-2026 TIER t CEIUNGS

2024 2025 2026

OeapartmentfAgency
PS MOOE RnEx CO TOTAL PS MOOE FInEx CO TOTAL PS MOOE FInEx CO TOTAL

Office of the Press Secretary (OPS) 613.842 1.017053 613,842 1.025.120 613,842 1,033,314
Office of the Press Secretary - Proper 190,520 214.287 404,807 190.520 218,953 409,473 190,520 223,685 414,205
Bureau of Broadcast Services 311.542 150.035 461.577 311.542 152.736 464,278 311,542 155,485 467,027
National Printing Office 12.940 12,940 12.940 12,940 12.940 12,940
News and Information Bureau 98.840 137,729 98,840 138,429 98,640 139,142

Other Executive Offices (OEOs) 6.252.124 37.613.549 286.315 44.151.986 6.246.633 36,143.352 57.929 42.447,914 6246693 35.583.651 - 17.8T17 41.848.161
Anti-Money Laundering CouncI 77.431 77.431 79.241 79,241 59,779 - - 59,779
Ant)-Red Tape Authority 121.940 93,813 215.753 121.940 95,501 217.441 121,940 97.220 - - 219,160
CSmate Charge Commission 60.455 50.789 111.244 60.455 51,707 112.162 60.455 52.642 - - 113.097
Commission on Filipinos Overseas 48,680 87.140 12.965 148.985 48.880 46.562 95,442 48.860 47,163 - - 96.043
Commission on Higher Educaton 494.904 29.298,834 29,793,738 494.904 29,283,953 29,778,857 494.904 29.287,637 - - 29,782,541
Commission on the Fipino Language 47,540 24.011 - 71.551 47,465 24.444 71,909 47,465 24.884 - - 72,349
Dangerous Drugs Board 76.712 323,627 5.300 405.639 76,712 327.430 404.142 76.712 331,346 - - 408,058
Energy Regulatory Commission 284.472 263.399 • 547.871 284,472 268,140 552.612 284,472 272.967 - - 557,439
Film Development Council of the Phiippxies 22.687 162,973 - 165.660 22.298 166.009 188.305 22.296 169.110 - - 191,406
- - 135,071 63.204 - -- 136,020
Games and Amusements Board
Governance Commission for Government-Owned or ControBed Corporations
72.816
81,911
61.322
87,172 . 134.138
169.083
72,816
81,911
62.255
86,898 - 170.809
72.816
81,911 138.194 - 220,105
Mindanao Development Authority 107,788 64,639 - 172.427 107,788 65,803 - - 173.591 107,788 66.967 - - 174,775
Movie and Television Review and Classification Board 46.660 64,393 - 111 253 46.820 64.393 111,213 46.820 64.393 - - 111,213
305 709 760.694 17.817 1.084.220 304.617 765.818 17.817 1.088.252 304.617 771 038 - 17817 1.093.472
National Commission for Culture and the Arts
National Commssion for Culture and the Arts-Proper 51.644 475,955 10.000 537,599 51.624 475,955 - 10.000 537.579 51,624 475,955 - 10,000 537,579
National Historical Commission of the Phibppines 106.624 110,555 7.817 224.996 105.971 112.544 - 7.817 226.332 105.971 114.570 - 7,817 226.358
National Library of the Philippines 77.491 89,912 167.403 77,127 91.530 - 168,657 77,127 93,178 - - 170,305
National Archives of the Philippines 69.950 84.272 - 154.222 69,895 85,789 - 155,684 69.895 87,335 - - 157,230
Nafionaf Commission of Senior Citizens 54,182 26,926 61.108 52,355 27.411 - - 79,766 52,355 27,904 - - 60 259
National Intefligence Coordinating Agency 823,283 401.379 26,906 1.251,568 823,283 401.080 - - 1.224,363 823.283 408.209 - - 1,231,492
National Security CouncI 117,532 254.844 167,077 539 453 117,532 257,230 40,112 414,874 117,532 199,945 - - 317,477
Office of the Presidential Adviser on Peace. Reconciliation and Unity 210,569 1.696.656 1,907,227 210,569 936.099 - 1.146.668 210.569 941,372 - 1.151,941
Optical Media Board 48,570 20.655 - 69.225 47,066 21.027 - - 68.093 47,066 21.406 - 68,472
PhSppine Drug Enforcement Agency 1,951.715 1,203,562 56.250 3.211.527 1,951,715 1,214,969 - - 3.166.684 1,951,715 1.226,718 - - 3.178.433
Phitppine Racing Commission 48.933 138.114 - 187 047 48,733 140,600 - - 189,333 48.793 143.131 - 191,924
Phiipplne Space Agency 108.079 1,358,470 - 1.466.549 108,049 644,100 - - 752,149 108.049 124.986 - - 233,035
Phitppine Sports Commission 72.140 134,912 - 207.052 71,838 136.803 - - 206.641 71.838 137.918 - - 209,756
Presidential Legislative Liaison Office 58,460 41,766 - 100,226 58,460 42.518 - - 100,978 58.460 43283 - - 101,743
Presidential Management Staff 410,671 499.209 - 909.860 410,671 503.916 - - 914.587 410.671 420.711 - - 831.362
Phipplne Competition Commission 265,529 199,523 - 465,052 265.499 207,140 - - 472,639 265.499 218,132 - - 483,631
Phippine Information Agency 309,787 167,294 . 477.081 309,787 170.305 - - 480.092 309 787 173.372 - - 483,159
Marawi Compensation Board 50,000 - 50.000 50.000 - • 50.000 50.000 * * 50 000

Joint Legislative-Executive Councis (JLEC) 2.943 275 . 3.218 2,943 280 . . 3,223 2943 285 . 3.228
' Legislative-Executive Development Advisory Counal 2.943 275 3,218 2943 260 * 3,223 2 943 285 3 228

The Judiciary (JUD) 38.086.251 10.290,315 2.059.706 50 436272 36 066 251 10,455,810 1.272.761 49814.622 38.086.251 11.034.256 1.272.761 50.393 270
Supreme Court of the Phdfipnes and the Lower Courts 34 353,001 8.456,079 1,626 965 44 436.045 34.353,001 8,587.057 1 272 761 44,212.819 34.353,001 9.131.962 1.272,761 44,757,724
144 ISO -- 158.130 144,150 14.026 -
Presidential ElectoralTnbunal
Sandiganbayan
144.150
880.654
13,936
620.942
4.000
51 167
162.086
1.552.763 880.654
13.980
629.418 - 1.510.072 880.654 638,147
158,176
1,518,801
Court of Appeals 2.281 179 986.093 312.380 3,579.652 2,281,179 1,005,073 - • 3,286,252 2,281,179 1 024,622 - 3,305,801
Court ofTax Appeals 427,267 213,265 • 65.194 705.726 427,267 220,282 - - 647,549 427,267 225,501 652,768

CM Service Commission (CSC) 1.564.599 428.757 . 1.993.356 1.564,599 436,475 . . 2.001.074 1.564.599 444.332 2.008.931
Civil Service Commission - Proper 1.520.970 380,018 - 1,900.988 1,520,970 366,859 - - 1,907.829 1,520,970 393.823 - 1,914,793
Career Executive Service Board 43,629 46,739 * 92.368 43.629 49,616 - - 93.245 43.629 50,509 94,138

Commission on Audit (COA) 12222 923 654 454 - 12,877,377 12,222,923 666 233 . . 12 889 156 12 222 923 678223 12.901,146
Commission on Audit 12.222,923 654,454 - 12.877,377 12,222,923 666,233 - * 12,889,156 12,222,923 678,223 12,901,146

Commission on Sections (COMELEC) 3 934.784 10.338.741 14 273 525 4.469.515 12.842.561 . 17 312 076 4.369.872 6 064.940 12,434,812
Commission on Sections 3.934.764 10.338,741 14,273.525 4.469,515 12,842,561 - 17,312,076 4,369,872 6 064.940 12,434,812

Office of the Ombudsman (0MB) 3.131.319 1.504.168 230,008 4,865,495 3,131.319 1,499.849 4.631.168 3.131.319 1.533.390 4.664.709
Office of the Ombudsman 3.131.319 1.504.168 230.008 4.865,495 3.131,319 1,499.849 4,631.168 3,131.319 1 533.390 4,664,709

Commission on Human Rights (CHR) 562.122 324,914 . 887 036 562.122 330 224 892.346 562.122 335.694 897.816
Commission on Human Rights 544.325 310,935 855.260 544,325 316 065 - 860.390 544.325 321,350 865,675
Human Rights Violations Vicbms' Memorial Commission 17,797 13,979 - 31.776 17,797 14.159 - 31.956 17.797 14.344 32.141

Budgetary Support to Government Corporations (BSGC) 362.315 185.456,938 708.791 186.528.044 362.315 182,821.358 . 518691 183.702.364 362.315 178.171.635 496.791 179,030.741
National Dairy Authority 272,374 - 272.374 207 228 - 207.228 213.446 - - 213,446
National Food Authority 9,000.000 - 9.000.000 9.000.000 - - 9.000.000 9.000.000 - 9,000.000
National Irrigation Admmistraton 36,820,500 - 36,820.500 37.056,144 - 37,056,144 37.298,858 - 37.298,858
National Tobacco Administration 216.919 211,585 120.000 550.504 218,919 211.585 - 120.000 550,504 218.919 211,585 - 120.000 550,504
Philippine Coconut Authority - 994.396 - 994.396 - 1.010,076 - 1,010,076 1,026.226 - - 1,026.226
Phippine Rice Research Institute 669,575 - 669,575 - 683.663 - - 689.663 710,353 - - 710,353
PhiSppine Fishenes Development Authority 4,693,082 - 4,893,082 3,460,549 - 3,460,549 - - - -
Sugar Regulatory Admimstrabon - 1,000,000 - 1.000,000 - 1,000,000 - - 1,000.000 1.000,000 - - 1.000.000
National Sectrilication Administration - 1.827,500 - 1,627 500 - 1.827,500 - . 1,827,500 1.827.500 - - 1.827,500
National Power Corporation 1,316.421 - 1,316,421 - 1,318,805 - - 1.318.805 - 952,127 - 952,127
Power Sector Assets and Liabites Management Corporation - 8.000.000 - 8.000 000 - 8,000,000 - - 8.000.000 - 6.000.000 - - 8,000,000
Phippine Crop Insurance Corporation 4,500.000 ■ 4.500.000 - 4,300,000 - - 4.500,000 - 4.500,000 - - 4,500,000
Phippine Tax Academy 29.799 - 29799 30.693 - - 30.693 - 31.614 - 31,614
Annex A

FY 2024-2026 TIER 1 CEIUNGS

2024 2025 2026

DeaparlmentfAgency
PS MOOE FinEx CO TOTAL PS MOOE FInEx CO TOTAL PS MOOE FInEx CO TOTAL

Lung Center of the Phippines 561.107 561.107 561.107 561.107 561 107 561,107
National Kidney and Transplant Institute 1.236,490 1.236.490 1.236,490 1,236,490 1.236,490 1.236.490
Phlippine ChJdren's Medical Center 1,115,699 1.115.699 1.115,699 1,115,699 1.115.699 1,115.699
Phippine Heart Center 1.820,814 1.820,814 1.820,814 1,820,814 1,820,814 1,820,814
Philippine He^ Insurance Corporabon 101.160,955 101.160,955 101.160,955 101,160,955 101,160,955 101,160,955
Philippine institute for Tradibonal and Alternative Health Care 173,854 173,854 184.546 184.546 179,014 179,014
NaOonal Housing Authority 2.000,000 2,000.000 2.000.000 2,000,000 2,000,000 2,000,000
Social Housing Finance Corporabon 121,036 121.036 121.036 121,036 121.036 121,036
Local Water Utirbes Administrabon 4,427 4.427
Tourism Promobons Board 143.396 749,576 - . 892,972 143,396 772.063 - 915.459 143.398 795.225 - 938,621
Aurora Pacific Economic Zone and Freeport Authority 47,671 - - 47,671 49,102 - - 49,102 50.575 - 50,575
Center for Intemabonal Trade Exposrbons and Missions - 133,914 - - 133.914 137.932 - 137.932 142,070 - 142,070
Smal Business Corporabon - 1,500,000 - 1,500.000 - 1.500.000 - 1,500,000 1,500,000 - - 1,500,000
Phlippine Nabonal Railways - 331,437 - - 331.437 - 341,380 - 341,380 351.622 - - 351,622
Light Ral Transit Authority - 864,395 - - 864.395 - 890,326 - - 890.326 - 917.036 - - 917,036
Phippine Institute for Development Studies - 182.026 - - 182.026 - 183.563 - - 183.583 - 185.146 - - 185,146
People's Television Network. Incorporated - 128,914 - - 128.914 - 132.781 • 132.781 - 136,764 - - 136,764
Authorrty of the Free Port Area of Bataan - - 140.000 140.000 - • - - - - -
Bases Conversion Development Authority - 2,101.865 - - 2.101.865 - 863.260 - 883.260 - 46.796 - 46.796
Cagayan Economic Zone Authority - - 241.291 241,291 - - 241,291 241,291 - - 241,291 241,291
Cultural Center of the Philippines - 294.981 - 294.961 - 303.749 - 303.749 - 312.780 312,780
Development Academy of the Philippines - 556,353 - 556,353 - 347,269 - 347.269 357.688 - 357,688
Philippine Center for Economic Development - 28,258 - 28.258 - 29.106 - 29,106 - 29979 - - 29.979
Subic Bay Metropolitan Authority - 661,010 - 661.010 - 587,464 - 587.464 225.000 225,000
Southern Ph^ippines Development Authority - 76,230 - 76.230 78.517 - 78,517 80.873 - 80,873
Zamboanga City Special Economic Zone Authority - 42,088 207,500 249.588 - 43.350 157,400 200,750 44651 135,500 160,151
BSGC-Others - 28,606 - 28,606 28,606 26,606 26.606 28,806

Alocabons to Local Government Units (ALGU) 68.711 2 651 031 1.072.277 3 792 019 68.711 2.658 829 1.072.277 3.799.817 68.711 2666.860 1.072.277 3.807.848
Metropolitan Manila Development Authonty 68.711 2.651,031 1,072.277 3,792.019 68.711 2,658.829 1,072 277 3.799,817 68,711 2666 860 1,072,277 3.807.848

Grand Total 1.290.619,097 1.000.225,562 62.312 997,640,025 3.288.546,996 1.282.053.275 996.219.538 38.781 918.580.931 3.198.892.525 1.280.433.674 988.289.801 34.570 885.240.486 3.153.998.531
 ANNEX-B

FY 2024 BUDGET PREPARATION ACTIVITIES WITH REVISED SCHEDULE

As cited in Annex C
Revised schedule
ACTIVITY of NBM No. 145
As of February 6, 2023
(dated Jan. 12, 2023)

Encoding and submission (thru OSBPS) of: February 1 - April 28, 2023 January 23 - April 28, 2023
i. Past Year's Actual Obligations - B.P. Form Nos. 201 A, B, C, D
ii. FY 2022 - 2026 Revenue Program - B.P. Form Nos. 100, 100-A, B, C

Issuance of NBM for Budget Priorities Framework April 14, 2023 3rd week of March, 2023

Encoding and submission of all BP Forms of FY 2024 Budget Proposals 4th week of March to
April 17 - May IS, 2023
(thru OSBPS) Details of Tier 1 (FEs) and Tier 2 (New Spending) April 30, 2023

4th week of March to

Submission of signed hard copies of FY 2024 Budget Proposals April 17 - May 15, 2023
April 30, 2023

Conduct of Technical Budget Hearings for Tier 2 (New Spending) Proposals, 4th week of March to
April 17 - May 15, 2023
including PCB May 7, 2023