DEPARTMENT OF

BUDGET AND
MANAGEMENT
COURSE OVERVIEW
1. Mandate
2. Brief History
3. Vision/Mission
4. General Functions
5. Core Values
6. Organizational Set-up
7. Overview of Citizens Charter
8. Basic Office Policies
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MANDATE
The DBM was created under Executive Order No. 25
dated April 25, 1936.
It is mandated under this Order and by subsequent
issuances to promote the sound, efficient and effective
management and utilization of government resources
(i.e., technological, manpower, physical and financial) as
instrument in the achievement of national socioeconomic
and political development goals.
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 BRIEF HISTORY Revised
Administrative
Code of 1987
Integrated
Revised (Department of
Creation of Budget Budget Act of Reorganizatio Ministry of the
Budget and
Commission • Creation of Budget n Plan of 1972 The DBM dates
Commission- Budgetback its institutional
Revised Administrative
Revised 1954
Code
Budget of Act
1987- Management)
history to
Reorganizationits birth asof
Act Executive
1954. 
the Budget
of 1954.  RAThe Order
992 introduced
292, or the
Commission on
Reorganization the Revised
April
Actperformance
25,1954
of Administrative
1936.(RA budgeting
997) Code of
created
Budget
1987, provided• for
system
majorReform
and Decree
organizational
put emphasis of 1977
subdivisions
on and
budgetary other laws. A series of other laws followed
The
the Budget
Government
Integrated
On June Commission,
11,Reorganization
1978, Survey under
and
Presidential Plan theof1972.
the
Reorganization
Decree
of 
programs
OBM
President’s
No. 1405
which
and activities
direct
Commission
Eighteen
converted
has
years
been
supervision
(GSRC)
later,
the
and
converted
Budget
onreorganize
and
to expected
Presidential
into
control,
PD
the DepartmentThree 1, notably
results. 
ofwas
Budget PD
Its passage
and 1177 or
Management. the
on June Budget
4,of1954 Reform
abolished Decree
the of 1977,
triumvirate which
under prescribed
EO 25,
Decree years
a No.
Commission later,
triumvirate
government.  1,into on
orItand July
composed
defined
the 28,
the Ministrythe1981,
Integrated first Executive
the
major Director
ofReorganization
the Order
ofPlan
the
organizational
Budget  and No.
gaveBudget711
structure
(IRP) its of was
Office
head issued
of
1972,the as
the Chairman
Budget
reorganized
rank and
the “form,
First
replacing content,
budget it law. 
with the manner
Commonwealth
Office of of
the preparing
Act
Budget No. the budget.”
246, the
Commissioner.  PD
first 1177
budget
The law strengthened
law (passed
enhanced theon
reclassifying/renaming
and
the Executive
Commission.
statusExecutive
of a Minister
branch and the
Director, Ministry
the
extensively.
member of of
Director
The
theBudget of
Budget
Cabinet.into
the the Office
Civil
Commission Service, of Budget
and
remained theand
Auditor
under the
the
With the appointmentplanning,
December
role ofofthe
Sec. programming,
17,
Budget1937Commission
Diokno and
as andeffect
took budgeting
on linkages;
January arm1, and
1938), introduced
provided afor a line-item
Management (OBM),
General.
President for its Governor
administrative head as ofthe
retaining
policy and
thefiscal
Bangko
the
programrank Sentral
ofa
of the government.
Cabinet
coordination.
ng Pilipinas
member. (BSP) and
regionalized
Chairman of thebudget
Monetary as the budget
Board frameworksupportive
in Marchof2019, of a region-based
the government’s
Undersecretary government
budgeting
Janet Abuel system. structure.
is appointed as Acting
Secretary of the Department.
First Budget Reorganizatio Budget Office of
Law n of Act 1954 Reform Decree Budget and
of 1977 and Management
other laws

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 VISION
By 2022, we envision the Department of Budget and Management to be:
▰ A champion of results-oriented budget and management policies and
practices that enable the government to steer the country towards
meaningful development that empowers the poor and the
marginalized;
▰ An implementer of world-class budget and management systems that
enhance transparency, accountability and public participation in
governance;
▰ An institution composed of highly competent and motivated public
servants who observe the highest standards of professionalism and
integrity. 5
 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.

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 GENERAL FUNCTIONS
Following are general functions of the Department:
▰ 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;
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 GENERAL FUNCTIONS
▰ Develops and administers a national accounting system essential to fiscal
management and control;
▰ Conducts a continuing study of the bureaucracy and assesses as well as makes
policy recommendation on its role, size, composition, structure and functions
to establish a government bureaucracy imbued with a spirit of public service ;
▰ Establishes the rules and procedures for the management of government
organization resources i.e., physical, manpower and other resources,
formulates standards of organizational program performance; and undertakes
or provides services in work simplification or streamlining of systems and
procedures to improve efficiency and effectiveness in government operations;
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 GENERAL FUNCTIONS

▰ 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.

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 CORE VALUES

 PROFESSIONALISM
 RESULTS ORIENTATION
 INTEGRITY
 NATIONALISM
 CREATIVITY
 PARTNERSHIP
 LEADERSHIP
 EXCELLENCE
 DEDICATION
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ORGANIZATIONAL SET UP (DBM)

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 ORGANIZATIONAL SET-UP
MACARIO C. GUMABAY, JR.
Chief Budget and Management Specialist
(Division A)

ENRIQUE C. BUGAR
Chief Budget and Management Specialist
(Division B)
FRANCIS C. BAUTISTA LUDIVINA T. POTOT
Acting Director Acting Assistant Director
JULIET T. BILAG
Acting Chief Budget and Management Specialist
(Division C)

MAVIDETTE D. ALVARADO
Acting Chief Administrative Officer
(Financial and Administrative Division)

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 ORGANIZATIONAL SET-UP
TECHNICAL DIVISION
A B C
MACARIO C. GUMABAY, JR. ENRIQUE C. BUGAR JULIET T. BILAG
Chief Budget and Management Specialist Chief Budget and Management Specialist Acting Chief Budget and Management Specialist

GASPAR G. ALAN JOSE C. PAMITTAN REYNALDO R. VILLON

Acting Spvg. Budget and Management Specialist
ANGELICA GRACE U. TABANGCURA
Budget and Management Specialist II
MARICON S. SABBAN
Budget and Management Specialist I
HARLEY BERNIESON D. CORTES
Budget and Management Analyst
Spvg. Budget and Management Specialist
JOJIT A. CAMBRI
Budget and Management Specialist II
NOVA TSCHAINE N. SALVATIERRA
Budget and Management Specialist I
SHIRLEY P. LIGGAYU
Budget and Management Analyst
Senior Budget and Management Specialist
VACANT
Senior Budget and Management Specialist
KELLY O. GUMIRAN
Budget and Management Specialist II
LEA LYZA T. VILORIA
Budget and Management Analyst

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ORGANIZATIONAL SET-UP
FINANCIAL AND ADMINISTRATIVE DIVISION

JALE ANN A. ESPAÑOL FAITH F. RAMOS

Administrative Officer III (Supply Officer) Administrative Officer III (Records Officer)
REZY JOY P. PINGAD
Administrative Assistant III

FELIPE C. CABUTAJE JR.

Administrative Assistant I
JUN-JUN L. MIGUEL
Administrative Aide IV (Driver)

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CITIZEN’S CHARTER

Citizen's Charter is a document which represents a

systematic effort to focus on the commitment of the
Organization towards its Citizens in respects of
Standard of Services, Information, Choice and
Consultation, Non-discrimination and Accessibility,
Grievance Redress, Courtesy and Value for Money.
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 BASIC OFFICE POLICIES
INTERNAL POLICY ISSUANCES
 Regional Office Orders
 Memorandum
 Communication Letters

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 BASIC OFFICE POLICIES
OBSERVANCE OF TIME/SCHEDULE
 Modified flexi-time – 7:00 AM-6:00 PM

 Lunch break – 12:00 to 1:00 PM

 Snack break – maximum of 15 minutes

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 BASIC OFFICE POLICIES
OBSERVANCE OF TIME/SCHEDULE
 Correct filling out of
Attendance Blotter
Sheet
(Regional Office Order No. 25 s. 2021)

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 BASIC OFFICE POLICIES
FLAG CEREMONY
Everyone must attend
the flag raising every first
working day of the week
and flag retreat every
last working day of the
week.
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 BASIC OFFICE POLICIES
OFFICE ATTIRE
Should wear business or smart casual attire, which includes the
following:
• Barong, polo barong, solid color suit
• Formal long-sleeve or short-sleeve shirts
• Slacks or khaki/chino pants, skirt at knee-length or below
• Sleeve dress, tops with blazer or coat jacket
• Business shoes, loafers or pumps
• Wearing of T-shirts is strictly prohibited
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 BASIC OFFICE POLICIES
DRESS CODE
Allowed

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 BASIC OFFICE POLICIES
DRESS CODE
Not Allowed

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BASIC OFFICE POLICIES

 Courtesy – Be professional when dealing

with employees and clients

 Wearing of ID cards – wear your ID at all

times when you are inside the office
premises

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 BASIC OFFICE POLICIES

LOITERING AND LEAVING OFFICE PREMISES

 Loitering - Refrain from loitering within
office premises during office hours
 Pass Slip – accomplish a Pass slip when
going out of the office whether if it is official
or personal

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BASIC OFFICE POLICIES

 Smoking is prohibited inside the

office premises!

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BUDGET 101
27
Cash Budgeting
System
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THANKS!

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