GROUP 4

LEARNING TEAM OUPUT

ANNA JANE J. NIVERO

ABEL JOSHUA G. PIELAGO
JOANNA T. PERA MYLENE C. RACELIS
KIM ANN P. OPEÑA

Fiscal Planning
Its Nature & Characteristics
PABLO S. VILLAFUERTE
HS
Matoogtoog, Mercedes, CN

JEROME T.
MANLANGIT
Administrative Assistant
III
A. STEPS IN BUDGET PREPARATION

B. TIME PER STEP

C. VARIOUS CONSIDERATIONS

D. ISSUES AND CHALLENGES ENCOUNTERED

E. ACTIONS TO ADDRESS THE ISSUES AND

CHALLENGES
 A.
STEPS IN BUDGET
PREPARATION
 FEBRUARY
BUDGET CALL
• Submission to the Central Office of proposed
budget for the fiscal year.
“… as of now, budget for 2023 and 2024 was submitted”
– Sir Jerome

• The Central Office will consolidate the proposed

budget and will submit it to
DBM (Department of Budget and Management).
• Deliberation of the proposed budget between
DBM, Senate and Congress to approve or
disapprove the the said budget.

• If approved, GAA (General Appropriation Act)

will be released.
 NOVEMBER

• Maintenance and Other Operating Expenses (

MOOE)

• After the GAA released…

- Preparation of Annual Procurement Plan
(APP) based on Annual Implementation Plan
(AIP) and the basis is Strategic Improvement
Plan (SIP)
• Annual Procurement Plan (APP) preparation
 OCTOBER - NOVEMBER

• Revisiting the previous budget.

• Take an assumption based on SIP.

• Call for department meeting for them

to submit Project Work Plan.
• Call for a meeting or deliberation for
the budget preparation and
finalization (for transparency
purposes)
 JANUARY

• Submission to
Commission on Audit (COA) for
receiving.
 B.
TIME PER STEP
(months already included in every
step)
 C.
VARIOUS
CONSIDERATIONS
• 5% of Total Budget is for Gender and
Development (GAD).

• Prioritization of budget allocations.

 D.
ISSUES AND
CHALLENGES
ENCOUNTERED
• PRICING
There is a difference between the
estimated and actual price of materials
budgeted.
 E.
ACTIONS TO
ADDRESS THE
ISSUES AND
CHALLENGES
• Realignment

• Request for additional MOOE.

• Prioritization of procurement.
 THANK YOU FOR
COOPERATION AND
LISTENING! 
The Department of Budget and
Management (DBM) formulates and implements
the National Budget to support national socio-
economic plans and objectives. It is responsible
for the efficient and sound utilization of
government funds and revenues to achieve
growth and the country’s development
objectives.
The General Appropriation Act (GAA)
covers the annual operating
requirements of agencies of government.
The GAA is the most comprehensive
source of appropriation cover for the
budget of the government.
Maintenance and Other Operating
Expenses (MOOE) refers to the
expenditures to support the operations of
the research project or program, such as,
but not limited to supplies and materials,
transportation, travel, utilities, repair, etc.
The Annual Procurement Plan (APP)
is the requisite document that the
agency must prepare to reflect the
necessary information on the entire
procurement activities for goods and
services and infrastructure to be
procured that it plans to undertake
within the calendar year.
An Annual Implementation Plan is a
plan which outlines exactly how you
will be reaching your goals for the
year, and who in your team is
responsible for that outcomes. It links
strategic goals and objectives to
tactical goals and objectives.
The enhanced School
Improvement Plan (SIP) is a
road map that lays down specific
interventions that a school will
undertake within a period of
three consecutive school years.
The Commission on Audit shall have the
power, authority, and duty to examine,
audit, and settle all accounts pertaining to
the revenue and receipts of, and
expenditures or uses of funds and property,
owned or held in trust by, or pertaining to,
the Government, or any of its subdivisions,
agencies, or instrumentalities
Gender and Development (GAD) refers
to the development perspective and
process that is participatory and
empowering, equitable, sustainable, free
from violence, respectful of human rights,
supportive of self-determination and
actualization of human potentials.