DEPARTMENT OF

BUDGET AND
MANAGEMENT
(Kagawaran ng Pagbabadyet at
Pamamahala)
 Is an executive body under the Office of
the President of the Philippines.It is
responsible for the sound and efficient use
of government resources for national
development and also as an instrument for
the meeting of national socio-economic and
political development goals.
 The Department of Budget and Management
is 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 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 2020, 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.
GENERAL FUNCTION OF DBM
◎ Formulates the overall resource application
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;
◎ 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/or – controlled
corporations.
 BUDGET AND
MANAGEMENT POLICY
GROUP
 FISCAL PLANNING BUREAU
• Conduct fiscalpolicy research and planning
• Develop fiscal anf budgeting framework
• Formulate,monitor and evaluate budget
programs
• Monitor macro-economic development
 ORGANIZATION, POSITION
CLASSIFICATION
AND COMPENSATION BUREAU
• Develop policies and guidelines on Organization nd
Staffing
• Prepare policies and budgetary guidelines
• Administer and maintain a unified compensation and
position classification system including
performance based benefits
• Work closely with Civil Service Commission in
formulating and implementing in performance based
compensation and incentives system
 SYSTEMS AND PRODUCTIVITY
IMPROVEMENT BUREAU
• Develop better management practices
• Formulate measures on internal control
• Study and recommend appropriate systems and
structures to improve the manegment of the
government
• Undertake periodic monitoring ang review of the
effectiveness of the management systems
 BUDGET AND
MANAGEMENT
OPERATIONS GROUP
 BUDGET AND MANAGEMENT
BUREAUS A-E
• Undertake operational and sectoral policy review
• Recomend budget and management policy
improvements based on evaluation of agency
programs
• Evaluate or validate the appraisal of new
projects proposed by agencies
• Plan and undertake agency budget activities in
coordination with the other DBM units
BUDGET AND MANAGEMENT BUREAU “F”

• Plan and undertake budget preparation for

GOCCs
• Provide advice on the management of assets of
GOCCs
• Evaluate the annual corporate operating budgets
of GOCCs
• Conduct comprehensive review and regular
monitoring of GOCCs
BUDGET AND MANAGEMENT BUREAU “G”

• Review budget and expenditure policies and

system of LGUs and congressional fund
management
• Provide technical assistance and advice to client
agencies and LGUs
• Assist the Undersecretary responsible for LGu
budget and expenditure policies
 BUDGET TECHNICAL SERVICE
• Formulate standards and operating guidelines of
general application for budget execution and
accounting budget performance
• Act as clearing house for operationla guidelines nd
standards
• Coordinate the periodic review of budget preparation
and execution process
REGIONAL OFFICES
• Provde policy advisory and suport services
to DBM
• Plan and undertake budget preparation and
execution activities for SUCs and
decentralized agency coverage
• Review the budgets of provinces, highly
urbanized cities and independent
component cities and Metro Manila
municipalities
CORPORATE AFFAIRS
GROUP
 CORPORATE PLANNING AND
REFORM SERVICE
• Monitor and evaluate the performance o he
different unitd of the corporate or business
plan.
• Assist he DBM implementing unit in managin the
reforms being developed, implemented and
mainstreamed by DBM
• Supports in imbedding a strategic planning and
accountability culture
 TRAINING AND INFORMATION
SERVICE
• Develop and implement internal and external
communication strategies and program to support
dbm reforms
• Prepare and publish reports, briefs and papers on
budget, organizationand management matters.
• Prepare the DBM annual report
• Monitor and document DBM activities and prepare
news article in the same for press release
 LEGAL SERVICE
• Provide advice on legal implications of policies
and opinion on law relative to budgeting,
compensation and management matters.
• Handle DBM cases
• Review DBM contracts and give legal advice
• Ensure the timely,responsive and efficient
use of authorized funds
INFORMATION AND COMMUNICATION
TECGNOLOGY SYSTEMS SERVICES
• Manage the development and implementation of
the different budget related information
systems
• Provide technical and advisory assistance to the
other functional groups
• Represent DBM in national and international in
ICT
 DBCC
(DEVELOPMENT BUDGET
COORDINATION
COMMITTEE)
 The DBCC was created on May 14, 1970
through the Executive Order No. 232 creating
the Presidential Development Budget Committee
(PDBC) and enumerating its functions and
objectives.
 The role of the DBCC is primarily to
review and approve the macroeconomic
targets, revenue projections, borrowing
level, aggregate budge level and expenditure
priorities and recommend to the Cabinet and
the President of the consolidated public
sector financial position and the national
government fiscal program.
 The Committee is composed of the
principals of the four member agencies and
is chaired by the DBM Secretary. There is
also an Executive Technical Board (ETB),
which serves as the clearing-house of the
DBCC and consists of the Undersecretaries
and Directors of the DBCC member agencies.
The members of the DBCC have the
following specific responsibilities:

• DBM – resource allocation and management

• DOF – revenue generation and debt
management
• NEDA- overall macroeconomic policy
• OP – Presidential oversight