GOVPH

Office of the Secretary

1. Oversee the exercise of the mandate of the Department and the discharge of its powers and functions;
2. Advise the President in issuing executive/administrative orders, regulations, proclamations and other issuances, the promulgation of which is expressly vested by law in the President, relative to matters under the jurisdiction of the Department;
3. Establish the policies and standards for the operation of the Department pursuant to the approved programs of the government;
4. Promulgate rules and regulations necessary to carry out department functions, objectives, policies, plans, programs and projects;
5. Promulgate administrative issuances necessary for the efficient administration of the offices under the DBM Secretary and for proper execution of the laws relative thereto. These issuances shall not prescribe penalties for their violation except when expressly authorized by law;
6. Exercise jurisdiction over all bureaus, offices, and agencies under the Department as provided by law, and in accordance with the applicable relationships specified in the Administrative Code of 1987;
7. Appoint all officers and employees of the Department except those whose appointments are vested in the President or in some other appointing authority, provided that where the Department is regionalized on a department-wide basis, the DBM Secretary shall appoint employees to positions in the second level in the DBM Regional Offices (ROs);
8. Exercise disciplinary powers over officers and employees under the DBM Secretary in accordance with law, including their investigation and the designation of a committee or officer to conduct such investigation;
9. Delegate authority to officers and employees under the DBM Secretary's direction;
10. Act as the printing and releasing unit of budget authorization documents issued by BMBs; and
11. Perform such other functions as may be provided by law.

Budget Technical Bureau (BTB)

1. Formulate standards and operating guidelines of general application for budget preparation, execution and accounting of budget performance, in coordination with the Budget and Management Bureaus (BMBs), DBM ROs, Legal Service and other DBM offices/units;
2. Conduct the periodic review of budget preparation, execution and accountability processes in coordination with other DBM offices;
3. Recommend policies for the effective and efficient management of expenditures;
4. Act as clearing house for operational guidelines and standards formulated by BMBs for national government agencies (NGAs);
5. Oversee/coordinate/consolidate the annual preparation of the President's Budget, including presentation materials, as necessary;
6. Monitor and prepare consolidated reports and overall analysis of expenditures and outputs relative to the status of budget utilization, including government budgetary releases, and obligations for submission to Management and other stakeholders as required, as well as posting of reports at the DBM website;
7. Coordinate/monitor and prepare consolidated reports of agency disbursements performance, including the consolidation of agency Monthly Disbursement Programs as evaluated by BMBs, as input for the formulation of the National Government Disbursement Program that will be approved by the Development Budget Coordination Committee (DBCC);
8. Provide technical assistance to DBM offices/units concerned, such as in the preparation of comments on congressional bills, draft inter-agency issuances, and clarifications relative to audit observations;
9. Review existing computerized budgeting systems and recommend improvements/enhancements thereto in coordination with the BMBs and the Information and Communications Technology Systems Service;
10. Serve as fund administrator of multi-user Special Purpose Funds (SPFs), such as Contingent Fund, Pension and Gratuity Fund, Miscellaneous Personnel Benefits Fund, and Unprogrammed Fund; and
11. Administer the Unified Accounts Code Structure (UACS), management of the UACS Repository System and evaluation of BMB/RO requests/recommendations for issuance of codes consistent with the business rules of the UACS.

Information and Communications Technology Systems Service (ICTSS)

1. Develop, update, maintain and implement a DBM Information Systems Strategic Plan (ISSP), in coordination with DBM units/offices concerned;
2. Assist in the pursuit of efficient, effective and transparent governance through the proper management of DBM information and communications technology (ICT) systems toward the improvement of public financial management (PFM);
3. Enhance and maintain internal administrative systems and facilities of DBM to improve DBM employee efficiency and productivity.
4. Develop and regularly review DBM ICT policies and standards on the use of DBM ICT systems and assets to ensure the efficiency and security of data and communications flow;
5. Enhance DBM internal ICT capability through human resource interventions supported by appropriate technology; and
6. Maintain a secured and highly available DBM e-services portal to promote efficient transactions with DBM external clients. 

Procedures on Basic Computer Usage

Internal Audit Service (IAS)

1. Advise the DBM Secretary on matters relating to management control and operations audit;
2. Conduct management and operations performance audit of DBM activities and organizational units, and determine the degree of compliance with their mandate, policies, government regulations, established objectives, systems and procedures/processes and contractual obligations;
3. Review and appraise systems and procedures/processes, organizational structure, assets management practices, financial and management records, reports and performance standards of the agencies/units covered; and
4. Analyze and evaluate management deficiencies and assist top management by recommending realistic courses of action.

Legal Service (LS)

1. Provide advice on the legal implications of policies and opinions on laws relative to budgeting, compensation and management matters;
2. Handle DBM legal cases;
3. Develop, in partnership with concerned units, DBM-proposed legislative measures, including general and special provisions of the National Expenditure Program and fiscal and expenditure reforms;
4. Provide legal support to DBM Committees, when necessary;
5. Review DBM contracts and give legal advice thereon;
6. Prepare recommendations on legislative proposals/bills, including the General Appropriations Bill, and planned executive issuances with constitutional or legal implications; and
7. Provide legal advice to DBM officials and personnel concerning legal cases related to their official duties and functions.

Budget Information Legislative Liaison Service (BILLS)

1. Serve as the principal channel/link of communication of the Department of Budget and Management (DBM) with the Office of the President (OP), HoR, Senate, and  ther agencies concerned;

2. Prepare and finalize the consolidated/unified DBM position on bills/legislative measures, draft Executive Orders (EOs), and other executive issuances that have budgetary, organizational, staffing, and compensation implications, among offices, and the submission of the same to the OP, HOR, Senate, and other agencies;

3. Refer the bills/legislative measures, and other executive issuances to the appropriate DBM offices/units for their comments/inputs;

4. Monitor the bills filed in Congress, draft EOs submitted to the OP, and other issuances;

5. Shepherd the enactment of the National Expenditure Program, supplemental budget proposals, and DBM legislative agenda into law;

6. Represent the Department in the deliberation of bills/legislative measures/executive issuances, in coordination with DBM Bureaus/Services/Offices concerned;

7. Facilitate and coordinate the fast resolution of issues/concerns of the OP, HOR, Senate in the pursuit of legislative measures/executive issuances; and

8. Prepare and assist the DBM offices concerned, as necessary, in the implementation of various advocacy measures on expenditure management-related reforms, as well as other vital programs and projects of the Department.

Local Government and Regional Coordination Bureau (LGRCB)

1. Administer the Internal Revenue Allotment (IRA) and all allocations to local government units (LGUs);
2. Formulate PEM policies for the implementation by the LGUs;
3. Oversee LGUs' implementation of PEM policies and undertake capacity building and skills upgrading of LGUs in coordination with the DBM ROs;
4. Assist in coordinating the activities of the DBM ROs, specifically the provision of appropriate technical support during the Regional Coordination Meetings, including facilitation of issue resolution raised by the DBM ROs with the DBM B/S/Os concerned; and
5. Ensure the consistency in the implementation by the DBM ROs of budget and management policies.

Administrative Service (AS)

1. Ensure efficient and effective procurement of goods, services, infrastructure and consultancy for the DBM Central Office, including the development of systems in compliance with Republic Act No. 9184 (Government Procurement Reform Act), s. 2003;
2. Implement and maintain an asset management system, including a clear and up-to-date asset registry system;
3. Manage and ensure the adequate and standardized provision of physical resources such as infrastructure, facilities, utilities and vehicles;
4. Provide technical and administrative secretariat services to the Promotion and Selection Board, DAC, BAC, Disposal Committee, Grievance Committee, Corruption Prevention Committee, Personal Development Committee (PDC), Records Management Improvement Committee and all other AS-related committees.
5. Implement human resource management policies and procedures within the framework of the Civil Service Commission (CSC)/Office of the Ombudsman/DBM rules and regulations, including the performance appraisal system;

6. Formulate human resource development policies, including the acquisition and retention of talent and the design, implementation, administration and monitoring and evaluation of internal training programs;

7. Administer the DBM Manpower Management Information System;
8. Administer an effective and efficient DBM-wide records management system and internal tracking system;
9. Ensure the automation of internal administrative processes, in coordination with the ICTSS; and
10. Exercise collection and custodial function on cash, checks, and other forms of income, including payments for authorized disbursements.

Finance Service (FS)

1. Prepare the annual DBM budget consistent with the Budget Call, and the Corporate and Business Plans, in coordination with the Corporate Planning and Management Service (CPMS) and Administrative Service (AS) and in consultation with DBM offices/units concerned;
2. Formulate the final budget allocations of B/S/Os based on the approved annual DBM budget;
3. Take the lead in the adoption and implementation of established budget reform initiatives in DBM Operations, in coordination with the Corporate Planning and Management Service (CPMS) and Administrative Service (AS) and other B/S/Os;
4. Implement a financial management system to provide internal controls on sources of financing and expenditures, including the implementation of improved management systems;
5. Undertake the reconciliation of the DBM's physical inventories of supplies, plant, property and equipment with the book of accounts, in coordination with the AS;
6. Formulate and implement an effective financial monitoring system in order to provide DBM Management and the different Bureaus/Services/Offices (B/S/Os) with periodic financial reports;
7. Promote the timely, responsive and efficient use of authorized funds;
8. Undertake financial management functions to administer loans, grants and technical assistance (TAs), including fund disbursement management as may be assigned to the DBM by pertinent project agreements; and

9. Formulate policies and standards on the provision of financial resources.

Corporate Planning and Management Service (CPMS)

1. Support the DBM Management in embedding a culture of strategic planning and accountability by establishing relevant systems and processes in the Department, such as, (a) strategic and operational planning guidelines to facilitate the formulation, review/assessment, and revision/updating of the DBM medium-term and annual plans, and (b) results-based performance orientation and approaches, including the development of pertinent performance information and annual targets, in coordination with the functional groups (FGs) and Bureaus/Services/Offices (B/S/Os);
2. Develop and implement a performance monitoring, evaluation and reporting model within the DBM to include, but not limited to, (a) periodic monitoring and evaluation of performance of the DBM Bureaus/Services/Offices (B/S/Os) and (b) provision of information on commitments/targets and corresponding accomplishments of the DBM and/or delivery units to internal and external entities or other reportorial bodies in compliance with administrative, functional and/or operational requirements;
3. Review the internal DBM operations and propose plans and programs for their continual improvement through, (a) employment of total quality management methods and tools in doing management surveys, and review of DBM management systems, processes and procedures, organizational structure, manpower requirements, and internal control, and (b) updating of DBM operations manual, whenever necessary, in collaboration with DBM Bureaus/Services/Offices (B/S/Os) concerned; and
4. Provide technical secretariat support and services to the DBM Executive Committee, Management Committee, Performance Management Team, Quality Management System Core Team, Crisis Management Committee, and the Technical Working Group (TWG) on the Ease of Doing Business.

Fiscal Planning and Reforms Bureau (FPRB)

1. Conduct fiscal policy research and planning;
2. Develop fiscal and budgeting frameworks, indicative annual and multi-year budget ceilings and FEs, and sectoral composition of expenditures in coordination with other oversight agencies;
3. Formulate, monitor, and evaluate budget programs in the context of macro-economic and fiscal targets, including the formulation and monitoring of the annual and quarterly whole-of-government allotment and cash release programs;

4. Conduct studies and analyses of expenditure trends and policies in the different government sectors for effective inter-sectoral resource allocation decisions, as reflected in the Budget Priorities Framework submitted to the President;
5. Monitor macro-economic developments and their impact on the budget;
6. Develop, administer, and maintain the FE system, in coordination with the BMBs and other DBM offices/units concerned;
7. Prepare position papers/recommendations on legislative proposals/bills and planned executive issuances with fiscal policy implications;
8. Provide technical and secretariat services to the DBCC and its Executive Technical Board, Participatory Governance Cluster and the Open Government Partnership (OGP);
9. Conceptualize and manage the implementation of budgeting innovations, including assisting DBM implementing bureaus in mainstreaming these reforms and innovations which will include strategic thinking, mobilizing technical support from development partners, and conducting change management programs with agencies;
10. Monitor the execution and implementation of said reforms and innovative projects and evaluate their impact on expenditure allocation and resource allocation and submit required reports to the DBM Management; and
11. Coordinate the formulation and implementation of policies, standards and strategies that promote greater fiscal transparency, as well as monitor the performance of the DBM and the government as a whole in implementing international fiscal transparency standards and upholding citizen's right to access information.

Office of the Chief Information Officer (OCIO)

Budget Information and Training Service (BITS)

1. Manage the timely, orderly and accurate documentation, storage, categorization and deployment of DBM's information/knowledge assets;
2. Convert, package, publish and disseminate, as necessary, available information of the Department into various knowledge products;
3. Manage the DBM library services;
4. Provide editorial, design and other services needed for publications;

5. Monitor and document DBM activities and prepare articles on the same for publication in the DBM Bulletin and e-Updates;
6. Prepare the DBM Annual Report from inputs provided by DBM offices/units concerned;
7. Handle the development and implementation of the DBM's Public Financial Management (PFM) capacity-building programs, particularly the formulation of courses, curricula and modules, and the delivery of the same;
8. Enter into twinning arrangement with SUCs on the implementation of the PFMCP and monitor and evaluate the delivery of the same.

Budget Preparation and Execution Group

Budget and Management Bureau (BMB)-F

1. Undertake operational and sectoral policy reviews in collaboration/consultation with client agencies to ensure responsive and appropriate medium-term levels of expenditures and intra-sectoral budget allocation decision;

2. Provide recommendations/inputs on:

a. budget and management policy improvements based on in-depth evaluation of agency programs and projects and overall organizational efficiency and effectiveness;
b. legislative proposals/bills and planned executive issuances with funding implications; and
c. budget operations guidelines applicable to its agency/fund coverage;

3. Update/maintain a DBM-managed agency FEs/MTEFs as a budget planning and management decision tool;
4. Lead the mainstreaming of medium-term and results-based budgeting [MTEF and Organizational Performance Indicator Framework (OPIF)] and performance management reforms in client agencies consistent with the PEM framework;
5. Provide technical assistance and advice to stakeholders on the budget preparation and expenditure management of client agencies;
6. Plan and undertake budget preparation oversight activities for client agencies, in coordination/consultation with other DBM offices/units and oversight agencies concerned;
7. Evaluate and recommend appropriate actions for client agency requests/proposals for:
a. new projects/programs for consideration of the Executive Review Board (ERB) for inclusion in the agency MTEFs;
b. changes in staffing and compensation;
c. funding requirements and preparation/issuance of corresponding fund release documents; and
d. purchase of motor vehicles;
8. Administer lump sum funds (LSFs) of client agencies;
9. Monitor and evaluate the financial and physical performance and overall organizational efficiency and effectiveness of government agencies vis-à-vis development goals/targets/priorities in the context of the MTEF and OPIF and provide a basis for sound policy and budgeting decisions;
10. Develop a results-based monitoring and evaluation (M&E) policy framework for DBM and the implementing agencies to oversee their conduct of program evaluation based on the evaluation framework and agenda;
11. Strengthen/institutionalize the M&E systems and organizational structure of implementing agencies, including pertinent systems automation through development of M&E policies, standards and methodologies for agency physical and financial performances; and

12. Monitor the progress and fast-track the implementation of convergence programs/projects of the Administration and assess the delivery of services and agency performance therefor.

Budget Technical Bureau (BTB)

1. Formulate standards and operating guidelines of general application for budget preparation, execution and accounting of budget performance, in coordination with the Budget and Management Bureaus (BMBs), DBM ROs, Legal Service and other DBM offices/units;
2. Conduct the periodic review of budget preparation, execution and accountability processes in coordination with other DBM offices;
3. Recommend policies for the effective and efficient management of expenditures;
4. Act as clearing house for operational guidelines and standards formulated by BMBs for national government agencies (NGAs);
5. Oversee/coordinate/consolidate the annual preparation of the President's Budget, including presentation materials, as necessary;
6. Monitor and prepare consolidated reports and overall analysis of expenditures and outputs relative to the status of budget utilization, including government budgetary releases, and obligations for submission to Management and other stakeholders as required, as well as posting of reports at the DBM website;
7. Coordinate/monitor and prepare consolidated reports of agency disbursements performance, including the consolidation of agency Monthly Disbursement Programs as evaluated by BMBs, as input for the formulation of the National Government Disbursement Program that will be approved by the Development Budget Coordination Committee (DBCC);
8. Provide technical assistance to DBM offices/units concerned, such as in the preparation of comments on congressional bills, draft inter-agency issuances, and clarifications relative to audit observations;
9. Review existing computerized budgeting systems and recommend improvements/enhancements thereto in coordination with the BMBs and the Information and Communications Technology Systems Service;
10. Serve as fund administrator of multi-user Special Purpose Funds (SPFs), such as Contingent Fund, Pension and Gratuity Fund, Miscellaneous Personnel Benefits Fund, and Unprogrammed Fund; and
11. Administer the Unified Accounts Code Structure (UACS), management of the UACS Repository System and evaluation of BMB/RO requests/recommendations for issuance of codes consistent with the business rules of the UACS.

Organization, Position Classification and Compensation Bureau (OPCCB)

1. Administer and maintain a unified compensation and position classification system, including performance-based incentives for NGAs, GOCCs covered by DBM, and LGUs in coordination with the CSC;
2. Develop policies, standards and guidelines on organization, staffing, and compensation for NGAs;
3. Formulate policies and budgetary guidelines on Personnel Services and associated expenditures;
4. Evaluate agency proposals on organization, staffing, compensation and position classification, and issue the Notice of Organization, Staffing and Compensation Action to agencies, except those involving military and uniformed personnel and GOCCs which will be continually handled by the BMBs concerned;
5. Monitor government manpower levels and administer and maintain a comprehensive and reliable database on national government positions and personnel, through the Government Manpower Information System (GMIS), and link with the Human Resource Management Information System of the CSC and other related databases;
6. Pursue the deregulation of input controls in organization, staffing and compensation management parallel with the shift towards output/results-based orientation of agencies;
7. Prepare recommendations and position papers on legislative proposals/bills and planned executive issuances with policy and government-wide implication, as well as specific agency issues on organization, staffing, compensation and position classification; and
8. Provide technical assistance to client agencies and authorities/decision makers on matters related to organization, staffing and compensation.

Systems and Productivity Improvement Bureau (SPIB)

1.    Formulate policies and develop standards and guidelines, as well as pilot-test better  management practices, such   as  work simplification, cost  reduction and  other related measures in  order to enhance efficiency and  productivity in government;\
2.    Study and recommend appropriate mechanisms/strategies/systems and structures to improve the management of government assets, in coordination with relevant agencies;
3.    Undertake  periodic  monitoring  and  review  of  the  effectiveness/efficiency  of  the  ex1st1ng methods, management  systems and procedures/processes of certain agencies, and recommend improvements, if necessary;
4.    Provide technical and administrative support to the Government Quality Management Committee in the implementation of the Government Quality Management Program;
5.    Lead the provision of technical support to the Rightsizing Program of the Executive Branch;
6.    Undertake researches and studies on government-wide organizational structuring;
7.    Formulate  measures  on  effective  internal  controls,  for  the  implementation  by  government agencies, to ensure the integrity, accuracy, completeness, and reliability of government financial and management systems, pending the establishment of an Office of the Comptroller General in government; and
8.    Prepare inputs/recommendations on legislative proposals/bills, draft EOs and other proposed Executive issuances which have implications on management systems improvement, productivity enhancement and asset management in government and other related concerns.

REGIONAL OFFICES (ROs)

1. Provide policy advisory and support services to the DBM Central Office, Regional Development Councils (RDCs), Regional Inter-Agency Teams (RIATs), Regional Inter-Agency Committees (RIACs), Project Monitoring Committees (PMCs) and other regional policy-making bodies, as may be appropriate;
2. Plan and undertake budget preparation and execution activities for SUCs and decentralized agencies with transactions delegated to Regional Offices (ROs) and the Metropolitan Manila Development Authority (MMDA) for DBM-NCR;
3. Review the budgets of provinces, highly urbanized cities, independent component cities and Metro Manila municipalities to ensure compliance with the Local Government Code (LGC) of 1991, its Implementing Rules and Regulations (IRR), and other applicable laws, rules and regulations issued by competent authorities;
4. Administer/manage the Government Manpower Information System (GMIS) of SUCs and decentralized agencies delegated to ROs;

5. Provide advisory and technical assistance to LGUs, decentralized agency coverages and Local Water Districts (LWDs) and advocate the implementation of PFM and procurement reforms, among others, in the regions and MMDA for DBM-NCR, as may be appropriate;
6. Evaluate and approve organizational and staffing modifications inclusive of action on compensation and position classification matters, of SUCs, decentralized agency coverages and MMDA for DBM-NCR, and LWDs;
7. Release funds to SUCs, decentralized agency coverages, in accordance with the provisions of the annual General Appropriations Act (GAA);
8. Monitor and evaluate the performance of SUCs and decentralized agency coverages, and MMDA for DBM-NCR;
9. Monitor the conduct of PFM assessment by LGUs, and the preparation and implementation of PFM Improvement Plans, and subsequent updates thereof;
10. Provide inputs to the DBM Central Office on the status of major programs and projects of SUCs and LGUs, in the regions, and decentralized budgets of NGAs, as may be appropriate;
11. Evaluate and recommend actions on requests for authority to purchase motor vehicles of SUCs, LGUs and other decentralized agencies;
12. Respond to queries on budgetary or compensation-related matters of LGUs, SUCs and other agencies concerned in the regions;
13. Ensure that the reportorial requirements for all Allocations to LGUs are complied by the LGUs; and
14. Monitor and evaluate the programs/projects/activities funded under the Local Government Support Fund, particularly under Assistance to Cities, and Financial Assistance to LGUs, and others as may be instructed by the Secretary.