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 on 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 1 987;
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; and
10.    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.     Act as the printing and releasing unit of budget authorization documents issued by BMBs;
11.    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 12. 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)

• Manage the development and implementation of the different budget-related information systems that will be adopted by various government agencies, e.g., Government Integrated Financial Management Information System;
• Provide technical and advisory assistance to the other functional groups of the DBM in their dealings with other government agencies insofar as budget, management practice, performance evaluation or work simplification-related initiatives that utilize ICT to achieve efficiency and productivity;
• Ensure alignment of all DBM information systems and ICT infrastructure to the Department's mandated functions;
• Manage the technical aspects of the following ICT initiatives of the DBM, in coordination with other units/offices of the Department, to facilitate their smoothand efficient development and implementation:
  • Budget and Treasury Management System;
  • Budget Cycle Analytics;
  • Digitization of the Budget;
  • Electronic Freedom of Information;
  • Enhanced-Government Manpower Information System;
  • Forward Estimates Tracking System;
  • Government Quality Management System Website;
  • Medium-Term Information and Communications Technology Harmonization Initiative;
  • Transparency Seal Compliance Monitoring; and
  • Represent DBM in national and international ICT fora related to public expenditure management reform. 

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.

Department Liaison Office (DLO)

1.    Serve as the principal channel/link of communications of DBM with the Executive, Legislative and Judicial Branches, and ensure the harmonious relations of the Department with said branches of government;
2.    Facilitate and coordinate the fast resolution of possible issues/concerns  of the different offices under the Executive, Legislative and Judicial Branches that may arise as a result of the implementation  of DBM policies, plans, programs and projects;
3.    Prepare  and  assist  the DBM  offices  concerned  in the  implementation  of  various advocacy measures on expenditure management-related reforms, as well as other vital DBM policies, plans, programs and projects;
4.    Monitor the bills filed in Congress, draft executive orders (EOs) submitted to the Office of the President and other issuances that have budgetary, organizational and compensation implications, and refer these to the appropriate DBM offices/units for preparation of comments/inputs or position papers;
5.    Coordinate the preparation and submission of the DBM position on bills/legislative measures, draft EOs, and other executive issuances; and
6.    Shepherd the enactment of the National Expenditure Program, supplemental budget proposals and DBM legislative agenda into law.

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 of 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.   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 and services for the DBM Central Office, including the development of systems in compliance with Republic Act No. 9184 (Government Procurement Reform Act), s. 2003;
2.    Devise, implement and maintain an asset management system, including a clear and up-to-date asset registry/data base/information system for the purpose;
3.    Manage and ensure the adequate provision of 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 and the Training and Development Management Committee;
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, plans and programs, including the design, implementation and administration 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 in consultation with DBM offices/units concerned;
2.    Participate in business planning activities and, together with the different DBM units, formulate their final budget allocations based on the approved annual DBM Budget;
3.    Prepare, implement and embed the Medium-Term Expenditure Framework (MTEF), including a Multi-Year Capital Expenditure Program and a Forward Estimates (FEs) System in DBM operations, in coordination with the CPMS and the different relevant units;
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;
6.    Formulate and implement an effective financial monitoring system in order to provide DBM Management and the different organizational units with periodic financial reports;
7.    Ensure the timely, responsive and efficient use of authorized funds; and
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.

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, but not limited to, (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 and delivery units;
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 deli very units, and (b) provision of information on commitments/targets and corresponding accomplishments of the DBM and/or deli very 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, but not limited to, (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 delivery units concerned; and
4.    Provide   technical   secretariat   support   and   services   to the   DBM   Executive   Committee, Management Committee, Performance Management Team, and Quality Management System Core Team.

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;
9.    Conceptualize  and  manage  the  implementation  of  budgeting  innovations,  including  assisting DBM implementing bureaus in main streaming 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 and Management Bureau - F

1.    Develop a results-based monitoring and evaluation (M&E) policy framework for DBM as an oversight body, as well as for the implementing agencies;
2.    Strengthen/institutionalize the M&E systems and organizational structure of implementing agencies, including monitoring and reporting systems automation;
3.    Develop policies, standards and methodologies with regard to M&E system for physical and financial performances of agencies;
4.    Oversee the conduct of program evaluation based on the evaluation framework and agenda; and
5.    Monitor the progress and fast-track the implementation of convergence programs/projects of the Administration and assess the delivery, including the performance of agencies concerned, in the implementation of said convergence programs/projects.

Budget and Management Bureau A, B, D, E

1.    Undertake  operational  and  sectoral  policy  reviews  in  collaboration/consultation  with  client agencies to ensure quality and appropriate medium-term levels of expenditures and intra-sectoral budget allocation decision;
2.    Recommend budget and management policy improvements based on in-depth evaluation of agency programs and projects and overall organizational efficiency and effectiveness;
3.    Provide inputs to budget operations guidelines   applicable to their respective   agency/fund coverage;
4.    Prepare recommendations/position papers on legislative proposals/bills and planned executive issuances with funding implications;
5.    Review   and   validate  the  appraisal   of   new   projects/progran1s  proposed   by   agencies   and recommend  appropriate executive review  board  (ERB)  action  for their  inclusion  in the agency MTEFs;
6.    Update/maintain a DBM-managed agency FEs/MTEFs as a budget planning and management decision tool;
7.    Ensure  the  mainstreaming of  medium-term and  results-based  budgeting [MTEF  and Organizational  Performance  Indicator   Framework  (OPIF)]   and   performance  management reforms in NGAs  consistent  with the PEM framework;
8.    Provide technical assistance and advice to client agencies and authorities/decision makers on all aspects of public resource and expenditure management;
9.    Plan and undertake budget preparation oversight activities for agencies under its coverage, in coordination/consultation with other DBM offices/units and oversight agencies concerned;
10.    Evaluate  agency  requests  for changes  in  staffing and  compensation concerning military  and uniformed  personnel  in coordination with  the Organization, Position  Classification and Compensation Bureau  (OPCCB);
11.    Evaluate   funding   requirements of agencies and   prepare/issue corresponding fund release documents;
12.    Administer lump sum funds (LSFs)/special purpose funds (SPFs) as part of the oversight function over specific agency coverages;
13.    Evaluate requests of agencies for the purchase of motor vehicles and prepare recommendations thereon;
14.    Monitor and evaluate financial and physical performance of agencies in the context of the OPIF to provide a basis for sound policy and budgeting decisions; and
15.    Evaluate agency program and project performance and overall organizational efficiency and effectiveness vis-a-vis development goals/targets/priorities in the context of the MTEF and OPIF.

Budget and Management Bureau-C

1.    Undertake operational and sectoral policy reviews in collaboration/consultation with client agencies/government-owned or -controlled corporations (GOCCs) under its coverage to ensure quality and appropriate medium-term levels of expenditures and intra-sectoral budget allocation decisions;
2.    Recommend budget and management policy improvements based on in-depth evaluation   of agency/GOCC programs and projects and overall organizational efficiency and effectiveness;
3.    Provide inputs to budget operations guidelines applicable to their respective agency/GOCC/fund coverage;
4.    Prepare recommendations/position papers on legislative proposals/bills and planned executive issuances with funding in1plications, as well as those with specific GOCC issues on organization, compensation and position classification;
5.    Review   and   validate   the appraisal   of   new   projects/programs proposed   by   agencies   and recommend appropriate ERB action for their inclusion in the agency MTEFs;
6.    Update/maintain a DBM-managed agency FEs/MTEFs as a budget planning and management decision tool;
7.    Ensure   the  main streaming  of  medium-term  and   results-based  budgeting  and  performance management reforms  in NGAs and GOCCs consistent with the PEM framework;
8.    Provide   technical   assistance and advice   to client   agencies/GOCCs and authorities/decision makers on all aspects of public resource and expenditure management;
9.    Plan and   undertake budget   preparation oversight   activities   for agencies/GOCCs under its coverage, in coordination/consultation with other DBM offices/units and oversight agencies concerned;
10.    Evaluate organization, staffing, compensation and position classification-related proposals by GOCCs;
11.    Evaluate funding requirements of agencies/GOCCs and prepare/issue corresponding fund release documents;
12.    Administer LSFs/SPFs as part of the oversight function over specific agency coverages;
13.    Evaluate requests of agencies/GOCCs and local water districts (LWDs) for the purchase of motor vehicles and prepare recommendations thereon;
14.    Monitor and evaluate financial and physical perfom1ance of agencies/GOCCs in the context of the OPIF to provide a basis for sound policy and budgeting decisions;
15.    Evaluate agency/GOCC program and project performance and overall organizational efficiency and effectiveness vis-a-vis development goals/targets/priorities in the context of the MTEF and OPIF;
16.    Evaluate the   Corporate Operating Budgets of   GOCCs under    its   coverage and   prepare recommendations thereon;
17.    Conduct studies on budget policies and standards for the government corporate sector, including LWDs and prepare operations manual/s, as necessary; and8. Conduct studies and formulate policies and standards on organization, staffing and compensation for the GOCCs under its coverage, in coordination with the OPCCB and other oversight agencies.

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 and staffing 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.

Mindanao Affairs Office (MAO)

DBM REGIONAL OFFICES

1.    Provide policy advice to the DBM Central Office (CO), Regional Development Councils (RDCs) and other regional policy-making bodies, including civil society organizations, to promote sound fiscal management and PEM reforms;
2.    Plan and undertake budget preparation oversight activities for state universities and colleges (SUCs), and budget execution oversight activities for SUCs and decentralized agency coverages, including the Metropolitan Manila Development Authority in the case of the DBM Regional Office for the National Capital Region;
3.    Review the budgets of provinces, highly urbanized cities, independent component cities and Metro Manila municipalities to ensure compliance with the Local Government Code of 1991 and other pertinent budgeting Jaws, rules and regulations;
4.    Administer/manage the GMIS of SUCs and decentralized agency coverages;
5.    Provide  policy  advice  and  technical  assistance  to  LGUs,  SUCs  and  decentralized   agency coverages for purposes of ensuring  their compliance  with relevant budgeting and procurement laws, rules and regulations, as well as advocate the implementation of the PEM and procurement reforms in the regions;
6.    Evaluate, in coordination  with the OPCCB, the organizational  and staffing modifications,  and compensation and position classification requirements of LWDs, SUCs, LGUs and decentralized agency coverages, as well as provide policy advice and technical assistance thereon;
7.    Provide funding authorizations for Terminal Leave Benefits, Retirement Gratuity Benefits, and monetization of leave credits of devolved employees;
8.    Monitor and evaluate the performance of SUCs and decentralized agency coverages in relation to regional development goals and targets set by the RDCs, and the sectoral and organizational outcome targets set by national departments, including the implementation of priority programs/projects, as necessary;
9.    Monitor the implementation of local PEM policies/guidelines by the LGUs in the regions;
10.    Provide  inputs  to  the  DBM  CO  on  the  status  of  major  programs  and  projects  of  SUCs, decentralized agencies and LGUs in the regions, as may be necessary/required;
11.    Evaluate and recommend actions on requests for authority to purchase motor vehicles of SUCs, LGUs and other decentralized agencies; and
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.