Budget Preparation

and Annual
Procurement Plan
(APP)
The Annual Procurement Plan (APP) is the requisite
document that the agency must prepare to
reflect the necessary information on the
entire procurement activities for goods and
services and infrastructure to be procured
that it plans to undertake within the calendar
year.
The APP shall be formulated and revised only in accordance with the
following guidelines:

 At the start of every budget period, the procuring entity shall

prepare its proposed budget for the succeeding calendar year,
taking into consideration the budget framework for that year in
order to reflect its priorities and objectives for the budget period.

 The end-user units of the procuring entity shall prepare their

respective Project Procurement Management Plan (PPMP) for their
different programs, activities, and projects (PAPs). The PPMP shall
include:

 information on whether PAPs will be contracted out, implemented

by administration in accordance with the guidelines issued by the
GPPB, or consigned;

 the type and objective of contract to be employed;

 the extent/size of contract scopes/packages;

  the procurement methods to be adopted, and indicating if the
procurement tasks are to be outsourced as provided in Section 53.6 of
this IRR;

 the time schedule for each procurement activity and for the
contract implementation;

 the estimated budget for the general components of the contract.

 For purposes of this Section, consignment refers to an arrangement where

the following requisites are present:

(a)delivery of goods by their owner (consignor), without sale, to a

government agency (consignee);

(b) consignee must try to sell the goods and remit the price of the sold
goods to the consignor;

(c)consignee accepts without any liability except for failure to reasonably

protect them from damage
 (d) no disbursement of government funds is involved; and (e) at terms not
disadvantageous to the GOP.

 The PPMP shall then be submitted to the procuring entity’s Budget Office.
The procuring entity’s Budget Office shall evaluate each end-user’s submitted
PPMP and, if warranted, include it in the procuring entity’s budget proposal for
approval by the Head of the Procuring Entity.

 After the budget proposal has been approved by the Head of the Procuring
Entity and/or other oversight bodies, the procuring entity’s budget office shall furnish
a copy of the procuring entity’s budget proposal as well as the corresponding PPMPs to
the BAC Secretariat for its review and consolidation into the proposed APP.

The proposed APP shall be consistent with the procuring entity’s budget proposal.(n)

 As soon as the GAA, corporate budget, or appropriation ordinance, as the case may be,
becomes final, the end-user units shall revise and adjust the PPMP to reflect the
budgetary allocation for their respective PAPs. The revised PPMPs shall be submitted to
the BAC, through its Secretariat, for the finalization of the modes of procurement under
the proposed APP. The APP shall then be approved in accordance with Section 7.2 of this
IRR.
 Updating of the individual PPMPs and the consolidated APP for each
procuring entity shall be undertaken every six (6) months or as
often as may be required by the Head of the Procuring Entity. The
updating of the PPMPs shall be the responsibility of the respective
end-user units of the Procuring Entities, while the consolidation of
these PPMPs into an APP shall be lodged with the BAC Secretariat,
subject to approval of the Head of the Procuring Entity.

  The ABC as reflected in the APP or PPMP shall be at all times

consistent with the appropriations for the project authorized in the
GAA, continuing, and automatic appropriations, the corporate
budget, and the appropriation ordinance, as the case may be. For
NGAs, to facilitate the immediate implementation of projects
even pending approval of the GAA, the ABC shall be based on the
budget levels under the proposed national budget submitted by the
President to Congress
Budget of CHED
and SUC’s
The Commission on Higher Education (CHED)
is the Philippine government’s agency in
charged with promoting relevant and quality
higher education, ensuring access to quality
higher education, and guaranteeing and
protecting academic freedom for continuing
intellectual growth, advancement of learning
and research, development of responsible and
effective leadership, education of high level
professionals, and enrichment of historical and
cultural heritages.
Education continues to receive the highest allocation in the
proposed 2019 budget with a total budget of P659.3 billion, up
by P72.2 billion, or by 12.3 percent, from its cash-based
equivalent of P587.1 billion in 2018.