CIVIL SOCIETY ORGANIZATIONS

PARTICIPATION IN LOCAL BUDGET

PROCESS
MPA 103-PUBLIC FISCAL ADMINISTRATION

RISTINE CHRISTIAN HEART E NAVARRO - NIA

JOHNER JEN P BAYBAYAN - AFP
ROGELITO C SERNANDE - AFP
CIVIL SOCIETY
ORGANIZATION
A non-state and non-profit
association that works to
improve society and the
human condition.
CITIZEN’S
PARTICIPATION
A democratic process involving
people empowerment, where
concerned citizens organized as
CSOs pursue their legitimate and
collective interests by monitoring
effectivenes of PPAs and become
partners of the LGU in the
formulation and monitoring of the
local budget.
 LEGAL BASES
 Article II, Section 23 of the 1987 Philippines Constitution – The state
shall encourage non-govermental, community based, or sectoral organizations
that promote the welfare of the nation.

 Chapter I, Section 3L, RA Nr 7160, Local Government Code of

1991 – The participation of the private sector in local governance particularly
in the delivery of basic services, shall be encouraged to ensure the viability of
local autonomy as an alternative strategy for sustainable development.

 Chapter IV, Section 34, RA Nr 7160 – Role of People’s and Non-

Govermental Organizations- Local Government units shall promote the
establishment and operation of people’s and Non-governmental organizations
to become active partners in the pursuit of the local autonomy.
BENEFITS OF PARTICIPATORY BUDGETING
 Helps the LGU to maximize the use of resources.

 Reduces the delay on the implementation of urgent projects

 Develops trust in government

 Ensures continuity and sustainability of the plan and budget

 Ensures the integration and implementation of the approved

Annual Investment Program
CSO ROLES IN LOCAL BUDGET PROCESS

BUDGET
AUTHORIZATION
BUDGET
PREPARATION

BUDGET REVIEW

BUDGET
ACCOUNTABILITY BUDGET EXECUTIO
N
CSO ROLES DURING PRE-BUDGET PREPARATION

ACTIVITIES LGU ROLES CSO ROLES

Prepare AIP anchored on CDP

and LDIP approved by the
Preparation and approval of Sanggunian
Confirm consistency of AIP with
the Annual Investment the approved LDIP and should
Program (AIP) by the be consistent in approved CDP
Provide a copy of the
Sanggunian
Sanggunian Resolution
approving the AIP to the
accredited CSOs
CSO ROLES DURING BUDGET PREPARATION

ACTIVITIES LGU ROLES CSO ROLES

- Provide a copy of the Budget Call
to recognized CSOs.
ISSUANCE OF BUDGET Make sure the AIP priority is
- Include in the Budget Call the
CALL emphasized on the Budget Call
need for Department Heads to
consult with recognized CSOs.
Participate in the Budget Forum
to have general appreciation on
- Invite recognized CSOs to the
CONDUCT BUDGET FORUM the stance and priority of LGU for
Budget Forum
the budget year stated in the
Budget Call
The sector representatives of
recognized CSOs may bear with
PREPARATION AND
LCE makes sure that the LCEs the appropriate Department
SUBMISSION OF BUDGET
consult with recognized CSOs. Heads concerned to determine
PROPOSAL
the target grant and requirement
of funds for that particular sector.
CSO ROLES DURING BUDGET PREPARATION
ACTIVITIES LGU ROLES
Invite recognized CSOs to budget
Conduct Budget Hearings hearings in relation to sectoral
concerns
May replicate the best practices of
Evaluate Budget Proposals other LGUs in engaging CSOs in
LFC
Submit Executive Budget to Invite accredited CSOs to the
Sanggunian SOCA/SOPA/SOMA
CSO ROLES
Participate in budget hearings to
provide inputs on sectoral
concerns
May replicate the best practices
of other LGUs in engaging CSOs
in LFC
Attend the SOCA/SOPA/SOMA
CSO ROLES DURING BUDGET AUTHORIZATION

ACTIVITIES LGU ROLES CSO ROLES

- The Sanggunian shall publish
By observing the Sanggunian’s
notice of the budget deliberation
Internal Rules of Procedure (IRP),
schedule in three (3) conspicuous
recognized CSOs may:
places seven (7) days or more
a. Give their share to sectoral
prior to the conduct of such
BUDGET DELIBERATION needs;
activity.
b. Provide questions on
- Invite recognized CSOs to attend
changes to the Executive
and contribute to budget
Budget not found in the
deliberation sessions, including
approved AIP.
committee hearings
The Sanggunian may allow The recognized CSOs may
AUTHORIZATION OF
recognized CSOs to observe observe on the vote conducted by
ANNUAL BUDGET
polling for AO implementation the Council
CSO ROLES DURING BUDGET AUTHORIZATION

ACTIVITIES LGU ROLES CSO ROLES

LCE can consider the formal
comments and observations of Recognized CSOs at the LCE can
recognized CSOs, if whatever, it is submit in writing their
APPROVAL OF
relevant also at fifteen (15) and ten observations on the deliberation
APPROPRIATION
(10) day regulatory period for and implementation of the AO, in
ORDINANCE
approval, for provinces, and cities accordance with the proper
or municipality, according to regulatory period
Section 54 (b), R.A. Blg. 7160.
-Comply with the requirement to
publish under the Section 59 (a
PUBLICATION OF Monitor the publication of
and b), R.A. Blg. 7160.
APPROPRIATION approved AO, and assisting
-Complies with the Full Disclosure
ORDINANCE informing it to the public.
-Policy in accordance with the
existing policy of DILG
CSO ROLES DURING BUDGET REVIEW

ACTIVITIES LGU ROLES CSO ROLES

The LGU may provide a copy of
the review letter to the recognized
ISSUE OF ACTION IN Check LGU's compliance with
CSOs, if permitted in the terms of
REVIEW review results
the agreement between the LGU
and CSO
CSO ROLES DURING BUDGET EXECUTION

ACTIVITIES LGU ROLES CSO ROLES

-Monitor the LGU compliance on
the release of allotments.
Post information on allotment
-Inform beneficiaries and
releases (LBM/SAROs) in 3
RELEASE THE communities concerned of the
conspicuous places in the LGU
ALLOTMENTS (LBM/ARO) release of allotments through tri-
within 20 days from the release of
media or conduct meetings with
the allotment.
beneficiaries and communities
concerned.
-Monitor the postings as required
Post information on receipts and
POST THE STATEMENT OF under RA no. 7160 and the Full
expenditures in 3 conspicuous
RECEIPTS AND Disclosure Policy of the DILG
places in the LGU within 10 days
EXPENDITURES IN THE -Advocate for the citizens
after the end of the month
LGU WEBSITE awareness of posted information
pursuant to
through tri-media
CSO ROLES DURING BUDGET EXECUTION

ACTIVITIES LGU ROLES CSO ROLES

-Attend as observer in the
-Invite accredited CSOs, if
procurement process and carry
qualified as observers, in the
out the responsibilities provided
procurement process at least 3
under Section 13.4 of the IRR of
OBLIGATE AND DISBURSE calendar days before each
RA No. 9184
FUNDS FOR procurement activities in
-Participate in the spot check
IMPLEMENTATION OF PPAS compliance with the Government
tracking of implementation of on-
– PROCUREMENT Procurement Reform Act RA No
going projects and prepare
PROCESS 9184
project monitoring for submission
-Invite accredited CSOs to spot
to the LCE
check or track implementation of
on-going projects

Post information on adjusted cash Monitor the LGU compliance on

ADJUST CASH PROGRAM
program in 3 conspicuous places the preparation of adjusted cash
FOR SHORTAGES AND
in the LGU within 20 days after the program, and financial and
OVERAGES
end of each quarter. physical performance targets.
CSO ROLES DURING BUDGET EXECUTION
ACTIVITIES LGU ROLES
-Render reports on action taken to
address negative deviations;
-Provide copies of catch-up plans
PROVIDE CORRECTIVE
to parties concerned;
ACTIONS FOR NEGATIVE
DEVIATIONS
-Partner with accredited CSOs in
addressing service gaps and
acknowledge contribution of
CSOs.
CSO ROLES
-Monitor appropriate interventions
and measures taken by LGUs to
address negative deviations;
-Assist the LGU in implementing
appropriate interventions on
negative deviations, which may
include providing possible
support for service and/or
resource gaps in the delivery of
services.
CSO ROLES DURING BUDGET ACCOUNTABILITY
ACTIVITIES LGU ROLES
-Invite accredited CSOs to participate in
the local project monitoring activities;
-Post financial information in 3
conspicuous places in the LGU within 20
days after the end of each quarter;
-Invite accredited CSOs in the mid year
and year-end assessment of the overall
MONITOR OUTPUTS
performance of the LGU;
AND RESULTS OF
-Invite accredited CSO in the impact
PPAS
assessment of the programs and projects,
and the overall performance of the LGU;
-Make use of available and existing
monitoring tools such as the Citizens
Satisfaction Report Card from CODE-NGO
and the LGU Fiscal Sustainability
Scorecard (from BLGF)
CSO ROLES
-Actively participate in the local project
monitoring activities;
-Enhance CSOs own technical capability
in project monitoring;
-Monitor PPA implementation and to
check on the following;
-standards of service
-quality of work;
-timeliness of implementation;
-pricing of goods, contracts and
services;
-PPA fund release/utilization;
-proper delivery to target beneficiaries;
-Provide recommendations based on
monitoring results;
-Organized citizen’s for a with the LGU to
provide feedback to the community;
-Actively participate in the impact
assessment of programs and projects
and of the overall performance of the
LGU
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