Guidelines

on FY 2018 Budget
Preparation
(NBM 127)
• Budgetary Strategies and
Procedures
• Overview of 2 Tier Budgeting
Approach (2TBA)
• Guidelines: Tiers 1 and 2
• Specific Endorsements
• Unified Accounts Code Structure
• Electronic Tagging – Infrastructure
and Climate Change
• Online Submission of all budget
preparation forms through the
improved OSBPS
• Disaggregation of lump-sum amounts
within the agency specific budgets
• Two-Tier Budgeting Approach (2TBA)
 Tier 1 Tier 2 Total
(Ongoing
Spending)
(New
Spending)
2018
Budget
• Updating of the 2018 Forward Estimates
prepared during the preparation of the FY
2017 budget.

• Provision or the continued implementation

of existing approved
programs/activities/projects
• Interface items PS requirements for staff positions
reported in the GMIS as of December 31, 2016, including
– SSL 3rd tranche (2018 FE)
– SSL 4th tranche (2019 FE)
• Other Non-interface items
• Step Increment for Length of Service per CSC-DBM JC
No. 2012-1
• Lumpsum for Casuals and Contractuals as adjusted to 3rd
tranche (2018 FE) and 4th tranche (2019 FE), subject to
submission of BP 204
• Terminal Leave Benefits of compulsory retirees
• Funding requirements to implement on-going
activities, programs and projects
• Reasonable cost needed to ensure the operation of
newly completed facilities as of Dec. 31, 2016 but
not provided in 2017 budget
• ICT P/A/Ps previously covered by existing ISSP
as approved by the MITHI
• Budget requirements for regular periodic activities
and programs
• Cost of ongoing capital projects that have
been approved in previous years
• Approved projects covered by MYOA
• Equipment and vehicles replacements per
COA established guidelines, supported
with an updated inventory and proof of
disposal of retired assets and re-fleeting
program
NEW PROGRAMS/PROJECTS limited to:
• High priority policy proposals
• Implementation ready and compliant to the Public
Investment Program (PIP) and Three-year Infra
Program (TRIP), but not yet funded in Tier 1

EXPANSION OF EXISTING PROGRAMS:

• Proposals for the scaling up of activities in terms of
policy change not previously approved such as scope,
beneficiaries, design or implementation schedule
Endorsing
Subject of Endorsement
Agency
CHED SUCs Budget

TESDA Technical education and skills development programs

DA Research and Development (R&D) in Agriculture and Fisheries

PSA Systems of Designated Statistics pursuant to EO 352

DOST-ICTO Information Systems Strategic Plan in support of IT-related proposals

PCW GAD Plan

DOST R&D in natural resources, environment, technological and engineering

sciences

DENR-NAMRIA Procurement of Data from Airborne and Space borne platforms and
other related products and services for mapping purposes