BUDGET PROCESS

(1 and 2)
PROCESS:

Development
Budget Planning
Accountability (6-15 years) Investment
Programming
(3-5 years)
Budget Current 2020-2022
Budget Year Year
(Jan-Dec) (Jan-June)
Execution
AIP
(1 year)
Current 2020
Year
Budget (July-Dec)
Review
Budget
Budget Preparation
Authorization
BUDGET PREPARATION:

The first phase of the local budget process. It

involves cost estimation per PPA, preparation of
budget proposals, executive review of budget
proposals and preparation of the LEP and the
budget message.

This phase starts with the issuance of the budget

call, ends with submission of the Executive Budget
to the Sanggunian on or before October 16 of each
year.
 Activities in Budget Preparation

Schedule Activity LGU Roles Responsible

June 16 Budget Call Invites accredited LCE/LFE and
CSOs to the Budget
-is a directive from LCE Forum. Ideally, the Department
that contains general budget forum may Heads
objectives, policy provide information
decisions, strategies on why recommended
LCE
and prioritized PPAs by priorities of accredited
sector/office as CSOs were not
reflected in the AIP for included in the
the budget year. identified PPAs.
July 15 Prepare and Submit To ensure that the Department
Budget Proposals Department Heads
consulted with Heads
-should be prepared
accredited CSOs.
using uniform format
templates to ensure the
completeness and
comprehensiveness of
budget information
 Activities in Budget Preparation

Schedule Activity LGU Roles Responsible

August 15 Budget Hearing Invite accredited LCE/LFC
CSOs to the budget
- To validate the hearings in relation
revenue sources, PPAs, to sectoral concerns
cost estimates and
expected outputs for the
budget year.
October 10 Prepare Local LCE/LFC
Expenditure Program
(LEP)
-It consist of 2 parts:
Estimates of receipts
and proposed
appropriations for the
budget year.
 Activities in Budget Preparation
Schedule Activity Responsible
October 10 Budget Message LCE/LFC
- Is a summary of the
proposed executive
budget prepared by
LCE.

October 10 Submit Executive LCE

Budget to Sanggunian
BUDGET AUTHORIZATION:

The second phase in the local budget process. This

phase starts from the time the Sanggunian
receives the Local Expenditure Program (LEP)
sibmitted by the LCE, and ends with the enactment
of the appropriation ordinance and approval
thereof by the LCE.

“No money shall be paid out of the Local treasury

except in pursuance of an appropriation
ordianance or law” (Section 305 (a), RA No. 7160).
Steps in the Budget Authorization
Muchisimas
Gracias!!!