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Direct Tax

Indirect Tax

Human Resources

EducationDefense

Interest Payments etc.....

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5 Approaches and Techniques inBudgeting

Philippine Budgetary Process

National Level

Local Government Level

Barangay Level

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1. Line-Item Budget Approach

It is also called item of ExpendituresApproach as it controls expendituresat the department or agency levelwith emphasis on the accountingaspect of governmental operations interms of items bought or paid.

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Particulars Cost

I. Personal Services: (25%)

Honoraria

a. GC Chairperson 7,500.00

b. GC Members 90,000.00

c. Director* (per month) 12,000.00

d. REPISG Coordinator* (per month) 7,200.00

e. RTWG Members 60,000.00

f. REPISG Members 30,000.00

g. Secretary 6,000.00

Sub-Total 212,700.00

II. Maintenance & Other Operating Expenses

1. Traveling Expenses 46,762.76

2. Communication Expenses 20,881.38

3. Supplies & Materials 44,417.07

4. Gasoline Expenses 29,611.38

5. Representation Expenses 101,294.14

6. Training/Seminar Expenses 53,147.07

296,113.80

III. Capital Outlay

Computerization of enrolment system

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2. Performance Based Budgeting

the objects of expenditures aredeemed as significant factors inrelation to what they are used forand not in relation to their specificcharacter

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Particulars FY 2008 FY 2008

Amount

(P000)/

target

Amount

(P000)/

actual

Research Services

Number of Research Outputs Published

In Refereed International Journals 1 1

In other International Journals

In Refereed National JournalsIn other national Journals 0 2

In Institutional Journals 17 18

Number of Research Outputs Disseminated or Presented

In International Fora/Conferences 13 12

In National Fora Conferences 12 19In Philippine Regional Fora/ Conferences 18 15

No. of Researchers with Track records 17 21

No. of Inventions Patented

No. of Copyrights Registered 6 6

No. of Externally- Funded research Programs in progress 4 4

PERFORMANCEMEASURESAND TARGETSFOR 2008

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3. PPBSBudgeting orProgram-Planning-BudgetingSystem

David Ott and Attiat Ott state that theaim of PPBS is to specify (and wherepossible to quantify) the objectives or

output of governments spendingprograms and then to minimize the cost.

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4. Zero-BasedBudgeting

The term zero-base refers to theyearly analysis, evaluation, andjustification of each activity, program ofproject starting from a zeroperformance level.

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NATIONAL LEVEL

LOCAL

GOVERNMENTLEVEL

BARANGAY LEVEL

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1. BudgetPreparation

The President shall, inaccordance with Section 22 (1),article VII of the Constitution,submit within thirty (30) daysfrom the opening of each regularsession of the Congress, as thebasis for the preparation of theGeneral Appropriations Act

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DEVELOPMENT BUDGET

COORDINATION COMMITTEE

Budget preparation starts with the determination ofbudgetary priorities and activities guided by the overallnational development plan with the ceilings and

constraints imposed by available revenues and borrowinglimits

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2. BudgetAuthorization

Appropriation Committee

Senate Finance Committee

3. Budget Implementation

- the Department of Budget and Management programsthe release of government funds

4. BudgetAccountabilityrefers to the evaluation of actual performance andinitial-approved work targets, obligations incurred,personnel hired and work accomplished by comparingall these with the targets set at the time agencybudgets were approved.

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1. BudgetPreparation

On or before 15th day ofJuly

Local Finance Committee

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2. BudgetAuthorization

On the basis of the estimates of income and expendituressubmitted the sanggunian concerned enacts the localbudget through an ordinance on or before the end of thecurrent fiscal year.

3. Budget ImplementationAn ordinance enacting the supplement budget, takeseffects upon its approval or on a date fixed by theordinance. Responsibility and accountability for theexecution of the annual budget and the supplemental

budget is vested primarily in the local chief executiveconcerned.

4. BudgetReview

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1. BudgetPreparationandAuthorization

2. BudgetImplementation

3. BudgetReview

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With the issue of corruption so

inextricably linked into the issue oftransparency and accountability

people are asking why budgetary

reform is not already a key electionissue and how it could be made to

be?

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