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Budgeting the Educational Plan


Budgeting and Planning

A. Definition and Functions

Budgeting is the translation of programs, projects and activities into their resource
requirements which are expressed in monetary financial terms. It allocates resources to specific
actions deemed necessary to achieve predetermined objectives.


1. Identification of programs, projects and activities to be implemented during the budget

2. Identification of resources
3. Costing of resources which would translate the resource requirements into their
monetary values.
4. Preparation of the budget in accordance with the mandated form and content spelled
out in guidelines issued for this purpose.
5. Securing official authorization to allocate and use resources.

B. Planning and Budgeting Linkage

1. National Level
The implementation of the sectoral components of the multi-year development plan
is the responsibility of the different instrumentalities of government, with the educator
sector plan being the responsibility of DEP.Ed. In line with the annual budget preparation
process, the DEP.Ed annual agency plan is formulate, guided by the policies and
strategies embodied in the multi-year plan

2. Regional and Local Level

The planning-budgeting linkage is established through the Regional Development
Investment Program (RDIP).

II. National Budget Process

A. Budget Preparation
1. In the preparation of the budget, each department or agency of the government
is given a ceiling or budget level. The Development Budget Coordination Committee (DBCC), a NEDA
Board Committee, determines the budget level.It is composed of the Secretaries of the Budget, NEDA,
Finance and the Governor of the Central Bank of the Philippines.

2. The DBCC estimates the anticipated revenues of the government on the basis of
historical performance projections of economic conditions in the incoming year and revenue
impact of proposed revenue measures

B.Budget Authorization
Congress discusses the budget with focus on policy, budget levels, thrusts and strategy.The
legislative body is prohibited from increasing the total appropriations submitted by the President in the
budget proposal

C. Budget Execution
1. The Head of an agency should submit a request for allotment and funds to the Secretary
of Budget showing the estimated amounts needed for each function, activity, purpose
for which the funds are to be expanded, during the applicable allotment period using the
forms prescribed by the DBM.
2. Based on the allotment system, the fiscal system is divided into four quarters, with the
quarters starting on the first day of January, April, July, and October.
3. Request for allotment will be approved by the Secretary of the Budget after determining
that such amount will be spent for the purpose as approved.
4. At the end of every quarter, the head of each department, office or agency will report to
the Budget Secretary the current status of its appropriation, cumulative
allotments/obligations incurred/liquidated, total disbursement, and unliquidated
obligation, unobligated and unexpended balances and the results of expended
5. The Budget Secretary is authorized to modify and amend any allotment previously
issued if funds are less than the anticipated receipts from taxes or other sources.
6. The approved expenditures programs will be the basis for fund releases during the fiscal
period subject to the policies, rules and regulations.
7. The DBM may authorize the use of savings realized by an agency during a given year to
meet non-recurring expenditures in a subsequent year.

D. Budget Accountability
The concept of accountability in budgeting gives emphasis to the results of expenditures
allocated and incurred. It refers to the evaluation of the quantitative and qualitative measures of
an agency performance as reflected in the units of work measurement and other indicators of
agency performance.

1. The Commission on Audit (COA) conducts a continuing review of the budgetary program
and project structure of each agency or ministry.

2. Heads of ministries or agencies of the government submit a semi-annual report of their

accomplishments to the Secretary of Budget and to COA on both work and financial
results. These reports will be used for the following:

a. Monitoring the efficiency and effectiveness with which the fund are being utilized,
b. Verifying the attainment of goals established in the budget.

3. Accountability constitutes:

a. Periodic reporting by agencies of performance under their approved budget.

b. Tope management review of government activities and the fiscal and policy
limitations thereof.
c. Actions of the COA in assuring fidelity of officials and employeesin carrying the
intent of the Legislative Body and the President with regard to the handling of
receipts expenditures.

Procedures and Steps in Preparing the Educational Budget

For purposes of presenting the detailed procedures in preparing the education budget, the
education budget will be divided into two components
1.the recurrent budget which consists primarily of the cost of operating the school system,
2. the development plan budget which includes the cost of expanding and/or improving the school
system through development programs and projects.