d g et a n d

Bu e ss
g e t i n g P ro c
Bu d

Prepared by :
Rose Marie
Masongsong
MAED -EA
 l B u d g e t in g
Sc h o o
Pro c e s s
Estimation of government’s
revenues, the determination of General
budget priorities and activities Appropriation Bill
into Appropriations
BUDGET Act based on the
PREPARATION budget of “receipts
and expenditures”.

BUDGET
SCHOOL AUTHORIZATION
BUDGETING
PROCESS
DEPARTMENT OF EDUCATION – P551.7 Billion
Basic Education Facilities P36 Billion
• School Buildings and Laboratories P 19.9 B
• Classroom repair/rehabilitation (18,579 classrooms) P 6.5 B
• School furnitures (42, 225 sets) P 4.8 B
• Electrification ( 1,700 sites) P2B
EDUCATION ACCESS
• ALS P 600 M
• Madrasah Education P 340.7 M
• Government Assistance and Subsidies P 31. 2 B
• School- Based Feeding Program P6B
• Last Mile School Program P 1.5 B
OTHER PROGRAMS
• DepEd Computerization Program  P9B
• Human Resource Development P 1.9 B
• Learning Tools and Equipments P 2.7 B
• New School Personnel P 1.3 B
• Textbooks and Instructional Materials P 963.6 M
Estimation of government’s
revenues, the determination of General
budget priorities and activities Appropriation Bill
into Appropriations
BUDGET Act based on the
PREPARATION budget of “receipts
and expenditures”.

BUDGET
SCHOOL AUTHORIZATION
BUDGETING
PROCESS

BUDGET REVIEW

- Evaluate and analyze the

accurateness and effectiveness in
the allocation of the budget
3. REVIEW
1. What was the cost base?
2. How accurate were the cost estimates?
3. Where did underspends and overspends occur?
4. What can be learnt from procurement and
contract management?
5. Where could resources be better used?
 Estimation of government’s
revenues, the determination of General
budget priorities and activities Appropriation Bill
into Appropriations
BUDGET Act based on the
PREPARATION budget of “receipts
and expenditures”.

BUDGET
SCHOOL AUTHORIZATION
BUDGETING
PROCESS

BUDGET EXECUTION BUDGET REVIEW

-  is the process of monitoring, - Evaluate and analyze the

adjusting, and reporting on the accurateness and effectiveness in
current year's budget. the allocation of the budget
• Simplified Fund Release System (SFRS)
• It is a standardized system releasing allotments based on
a predetermined categorization or disaggregation of
agency budgets.

•General Allotment Release Order (GARO)

It is a comprehensive authority issued to all agencies in
general, to incur obligations not exceeding authorized amount
during the specified period for the purpose indicated.

•Special Allotment Release Order (SARO)

– It is a specific authority issued to one (1) or more identified
agencies to incur obligations not exceeding a given amount
during a specified period for the purpose indicated
•Notes on Expense Account and Others
 Extraordinary And Miscellaneous Expenses
 This account includes, but shall not be limited to,
expenses incurred for or during meetings , seminars
and conference, official entertainment by the official or
through his authorized representative, public relations,
educational, athletic and cultural activities,
contributions to civic or charitable institutions,
membership fees in government associations,
membership fees in national professional organizations
duly accredited by the Professional Regulation
Commission etc.
 Confidential and Intelligence Expenses
 Advertising and Publication Expenses
 Personal Services
 The provision for Personal Economic Relief
Allowance (PERA)
 Fifty per cent (50%) of the Year-End Bonus
 The rate of honoraria for resource persons and
experts
 Travelling Expenses
 Communication Services
 Repair and Maintenance of School Facilities
 Repair and maintenance of School Vehicles
 Transportation Services
 Supplies and Materials
 Rents
•Grants, Subsidies and Contributions
•Awards and Indemnities
•Loan Repayment and Sinking Fund
Contributions
•Losses/ Depreciation/depletion
•Water, illumination and power Services
•Social Security Benefits, Rewards and other
Claims
 Estimation of government’s
revenues, the determination of General
 The linkage between the
budget priorities and activities Appropriation Bill
numbers in an
approved budget and the into Appropriations
managers who are responsible BUDGET Act based on the
for ensuring that the budget is PREPARATION budget of “receipts
achieved. and expenditures”.

BUDGET SCHOOL BUDGET

AUTHORIZATION
ACCOUNTABILITY BUDGETING
PROCESS

BUDGET EXECUTION BUDGET REVIEW

-  is the process of monitoring, - Evaluate and analyze the

adjusting, and reporting on the accurateness and effectiveness in
current year's budget. the allocation of the budget
 s i n B u d g e t
C ri t i c
P r e p a r a t i o n
 Libby and Lindsay 2010 reveals that budget
are still used for control purposes and that entities
are not planning to abandon them , but rather to
improve them.
 Neely 2003 discuss a study that presents twelve
budget disadvantages. Critics argue that budgets do not
reflect the entity’s strategy, and are focused on costs
rather than adding value, reduce flexibility and the
entity’s ability to adapt to change are bureaucratic and
limit creativity.
Budget consumes time, and resources, are rarely
updated, are based on assumptions and facilitate
budgetary games.
 Bunce et al,.noted that the alternative to
traditional budgets is not budget improvement but
an advance management system.
Ahmad et al, 2003 study budgets in Malaysian
companies, that contradicts the claim that budgets are
useless.
Among those they mention the fact that budgets do
not take into account customers and quality, are not
effective in a changing environment, are inadequate for
products with a reduced life cycle, create opportunities
for manipulation, can lead to conflict, they focus on
achieving short-term, results, are time consuming and
high cost.
 Bourmistrov and Kaarboe 2013, mention the
budget criticism according to which the budget
are oriented towards the company and not
dynamic enough, stifling creativity and
innovation.
Another criticism found in their work is stating
that budgets do not contain current information,
adapted to the constant changing environment.
 Marginson and Ogden , 2005 accentuate that,
although some negative aspects of budgets are
emphasized, as the pressure that budgets have on
managers and the fact that they limit innovation, they can
have a positive impact on managers by giving them a
sense of safety, certainty in an uncertain environment,
where role ambiguity increases.
Wallander 1999, sustains budget abandonment which
considers an unnecessary evil. He states that no one
can predict events or situations that they have not
experienced before, and so, budgets lose their
usefulness.
 Among the mentioned methods intended to
improve budgeting and combat the disadvantages of
this process, are included the establishment of a
communication system that works from the bottom-up
too, the preparation of rolling budgets , budgets which
aligns to the entity strategies.
THANK YOU