This document provides an overview of fiscal administration and the Philippine national budgeting process. It discusses how the budget is prepared by government agencies submitting estimates to the Department of Budget and Management, who then consolidates them into the national budget. The budget is submitted to Congress for approval and authorization through the passage of a General Appropriations Act. It is then implemented through funds allocation and releases to agencies for priority programs.

1. For the subject: FISCAL ADMINISTRATION
Mrs. Renifer Francisco, LLB,MPA
Reporter: Mrs. JOMELYN M. ABUAN

2. It is a financial plan to pursue priority
programs & projects of the government in
line with its economic growth & human
development thrusts.
It is an instrument for good governance, as
government agencies are accountable for the
delivery of measurable results through their
respective budgets.

3. The financial
blueprint of the
country’s
development plan.

4. To ensure that public resources are managed
more efficiently and with the greatest degree of
discipline.
Under the Aquino administration, it seeks to
bring the budget closer to the people, by
channeling resources on programs that
accelerate economic growth, but more
importantly, to re-directs funds to programs that
would be responsive to the needs of the people
especially those in regions beset by poverty.

6. The 2011 Budget introduced
reforms such as ZERO-BASED
BUDGETING to ensure that public
funds were spent only for public
purposes.
These reforms were essential for
restoring a cynical public’s trust
in government.

7. The 2012 Budget addressed
hiccups in the budget
implementation. The mandate
for the Budget was clear – to
ensure the delivery of the
results outlined in the Aquino
Social Contract.

8. The 2013 budget empowered the
Filipino people through tighter
prioritization of their needs, faster
delivery of results, and a more open
budget process.
It emphasized that the government
exists to serve the Filipino people.

9. All Filipinos must enjoy
the prosperity that comes
with sustainable
economic development.
This is the thrust of the
2014 Budget.

10. The 2014 Budget builds on the
successes made possible by an honest
and trustworthy government.
It lays the foundation for inclusive
development and sustains the
momentum of reform.
P2.268 TRILLION

12. Section 22, Article VII of the 1987 Constitution sets the tone for the
budgetary process.
The procedure in the preparation of the national budget is
regulated by law. On or before October 20 of each year, each
department secretary submits to Department of Budget the
estimated income and expenditures of the bureaus and
offices under his department for the next fiscal year.
Upon receipt of all budget estimates of income and
expenditures, the Department of Budget and Management
prepares the national budget.
Prior to this, however, the Budget secretary can investigate,
revise, examine, assemble, coordinate, and reduce or
increase the budget estimates of the different departments,
bureaus and offices of the government.

13. After preparing the budget, the Budget secretary submits it to
the President, who in turn submits it to Congress within 30
days before the opening of the regular session.
The 1987 Constitution specifically provides that the President
"shall submit to the Congress within thirty days from the
opening of every regular session, as the basis of the general
appropriations bill, budget of expenditures and sources of
financing, including receipts from existing and proposed
revenue measures" ( Sec. 22, Art. VI). Congress uses the
budget submitted by the president as the basis for the annual
appropriation.
According to the 1987 Philippine Constitution, Congress "may
not increase the appropriation recommended by the President
for the operation of the Government as specified in the
budget" (Sec. 25(1), Art. VI).

15. There are four phases in managing the National Budget:
 Budget Preparation
 Budget Legislation
 Budget Execution
 Budget Accountability
During the preparation phase, the Executive prepares the
proposed National Budget. This is followed by the legislation
phase where the Congress authorizes the General
Appropriations Act. In the execution phase, agencies utilize
their approved budgets and during the accountability phase,
the executive monitors and evaluates the use of the budget.

16. PREPARATION
LEGISLATION
EXECUTION
ACCOUNTABILITY

17. DBCC sets
parameters
Budget
Call
Stakeholders
Consultation
Agency
Budget
Proposals
Technical
Budget
Hearings
Executive
Review
Consolidation,
Validation &
Confirmation
Presentation
To President
& Cabinet
The
President’s
Budget

18. At the beginning of the budget preparation year, the
Department of Budget and Management (DBM) issues
the National Budget Call to all agencies (including state
universities and colleges) and a separate Corporate
Budget Call to all GOCCs and GFIs.
The Budget Call contains budget parameters (including
macroeconomic and fiscal targets and agency budget
ceilings) as set beforehand by the Development Budget
Coordination Committee (DBCC); and policy guidelines
and procedures in the preparation and submission of
agency budget proposals.

19. A new feature in budget preparations which seeks to increase
citizen participation in the budget process, departments and
agencies are tasked to partner with civil society organizations
(CSOs) and other citizen-stakeholders as they prepare their
agency budget proposals.
This new process, which was piloted in the preparation of the
2012 National Budget, is now being expanded towards
institutionalization.

20. Departments & GOCCs mandated to conduct consultations
ORIGINAL SET (Piloted in 2012) NEW SET (Starting 2013)
Department of Health
Department of Education
Department of Social Welfare and
Development
Department of Public Works and
Highways
Department of Agriculture
Department of Agrarian Reform
National Food Authority
National Housing Authority
National Home Mortgage and
Finance Corp.
Department of Tourism
Department of
Transportation and
Communication
Department of Interior and
Local Government
Department of Justice
Department of Labor and
Employment
Department of Environment
and Natural Resources
Light Rail Transit Authority
National Electrification
Administration
National Irrigation
Administration
Note: All other departments and agencies are highly encouraged to undertake the process.

21. For the first time in history, the National Budget for 2013 will
be prepared using a breakthrough “bottom-up” approach. As
opposed to the conventional way of allocating resources from
top to bottom, grassroots communities will be engaged in
designing the National Budget.
The Aquino government, through the Cabinet Cluster on
Human Development and Poverty Reduction, has identified
300 to 400 of the poorest municipalities and will engage these
in crafting community-level poverty reduction and
empowerment plans. This initial salvo of “bottom-up”
budgeting will focus on rural development programs and the
conditional cash transfer program, and will thus involve DA,
DAR, DENR, DSWD, DepEd and DoH. These agencies will
then include the community plans in their proposed budgets.

22. These are conducted after departments
and agencies submit their Agency Budget
Proposals to the DBM. Here, agencies
defend their proposed budgets before a
technical panel of DBM, based on
performance indicators on output targets
and absorptive capacity. DBM bureaus
then review the agency proposals and
prepare recommendations.

23. The recommendations are presented before an
Executive Review Board which is composed of the DBM
Secretary and senior officials.
Deliberations here entail a careful prioritization of
programs and corresponding support, vis-à-vis the
priority agenda of the national government.
Implementation issues are also discussed and resolved.

24. DBM then consolidates the recommended agency
budgets and recommendations into a National
Expenditure Program and a Budget of Expenditures and
Sources of Financing (BESF).
As part of the consolidating process, the deliberations by
the DBCC will determine the agency and sectoral
allocation of the approved total expenditure ceiling, in
line with the macroeconomic and fiscal program. Heads
of major departments are invited to this meeting.

25. The proposed budget is presented by
DBM, together with the DBCC, to the
President and Cabinet for further
refinements or reprioritization. After the
President and Cabinet approve the
proposed National Expenditure Plan, the
DBM prepares and finalizes the budget
documents to be submitted to Congress.

26. The budget preparation phase ends with
the submission of the proposed national
budget — the “President’s Budget” — to
Congress.
The President’s Budget consists of the
following documents, which help
legislators analyze the contents of the
proposed budget:

27. President’s Budget Message (PBM)
This is where the President explains the policy framework and priorities in the budget.
Budget of Expenditures and Sources of Financing (BESF)
Mandated by the Constitution, this contains the macroeconomic assumptions, public
sector context (including overviews of LGU and GOCC financial positions),
breakdown of the expenditures and funding sources for the fiscal year and the two
previous years.
National Expenditure Program (NEP)
This contains the details of spending for each department and agency by program,
activity or project, and is submitted in the form of a proposed General Appropriations
Act.
Details of Selected Programs and Projects
This contains a more detailed disaggregation of key programs, projects and activities
in the NEP, especially those in line with the national government’s development plan.
Staffing Summary
This contains a summary of the staffing complement of each department and agency,
including number of positions and amounts allocated for the same.

28. “Our esteemed ladies and gentlemen of the 16th Congress, as you authorize this
proposed Budget for fiscal year 2014, I invite you to commit with us in our efforts to
realize this legacy. I encourage you to look at this Budget with the will to enact the
same with speed and resolve so that our people can be on the road to prosperity. Let
this Budget for Inclusive Development enable us to truly serve our people who gave
us our mandate. They are the reason why we are all here.
Halina’t sama-sama nating tahakin ang tuwid na landas tungo sa kasaganaan ng
lahat.
It is in this light that I ask you, the men and women of Congress, to examine and
eventually approve this proposed Budget for fiscal year 2014.
In the spirit of People Power,
BENIGNO S. AQUINO III
President of the Philippines

29. Alternatively called the “Budget Authorization phase,” this starts upon
the House Speaker’s receipt of the President’s Budget and ends with the
President’s enactment of the General Appropriations Act.
Submission of
Budget
To Congress
HOUSE
DELIBERATIONS
- Appropriations of
Comm. Hearings
- Plenary Deliberations
- Approval of GAB
SENATE
DELIBERATIONS
- Finance Comm.
Hearing
- Plenary Deliberations
- Approval of Senate
GAB
Bicameral
Conference
Committee
Ratification of
Harmonized
Version of GAB
Veto and
Enactment of
GAA
Reenactment
(Partial or Full)

30. The House of Representatives, in plenary, assigns the President’s
Budget to the House Appropriations Committee. The Committee and
its Sub-Committees then schedule and conduct hearings on the
budgets of the departments and agencies and scrutinize their
respective programs and projects. It then crafts the General
Appropriations Bill (GAB).
In plenary session, the GAB is sponsored, presented and defended
by the Appropriations Committee and Sub-Committee Chairmen. As
in all other laws, the GAB is approved on Second and Third Reading
before transmission to the Senate. (Note: In the First Reading, the
President’s Budget is assigned to the Appropriations Committee.)

31. (see the FY 2015 presentation) - desktop

32. As in the House process, the Senate conducts its own
committee hearings and plenary deliberations on the GAB.
Budget deliberations in the Senate formally start after the
House of Representatives transmits the GAB. For
expediency, however, the Senate Finance Committee and
Sub-Committees usually start hearings on the GAB even as
House deliberations are ongoing.
The Committee submits its proposed amendments to the
GAB to plenary only after it has been formally transmitted by
the House.

33. Once both Houses of Congress have finished their
deliberations, they will each constitute a panel to the
Bicameral Conference Committee. This committee will
then discuss and harmonize the conflicting provisions of
the House and Senate Versions of the GAB. A
Harmonized Version of the GAB is thus produced.

34. The Harmonized or “Bicam” Version is then submitted to
both Houses, which will then vote to ratify the final GAB
for submission to the President. Once submitted to the
President for his approval, the GAB is considered
enrolled.

35. The President and DBM then review the GAB and
prepare a Veto Message, where budget items subjected
to direct veto or conditional implementation are
identified, and where general observations are made.
Under the Constitution, the GAB is the only legislative
measure where the President can impose a line-veto (in
all other cases, a law is either approved or vetoed in
full).

36. When the GAA is not enacted before the fiscal year starts, the
previous year’s GAA is automatically reenacted. This means
that agency budgets for programs, activities and projects
remain the same. Funding for programs or projects that have
already been terminated is realigned for other expenditures.
Because reenactments are tedious and prone to abuse, the
Aquino Administration—with the support of Congress—has
committed to ensure the timely enactment of a new GAA
every year.

37. This is where the people’s money is actually
spent. As soon as the GAA is enacted, the
government can implement its priority programs
and projects.

38. The budget execution phase begins with DBM’s
issuance of guidelines on the release and
utilization of funds.

39. Agencies are required to submit their BEDs at the start
of budget execution. These documents outline agency
plans and performance targets. These BEDs include the
physical and financial plan, monthly cash program,
estimate of monthly income, and list of obligations that
are not yet due and demandable.

40. To ensure that releases fit the approved Fiscal Program, the DBM
prepares an Allotment Release Program (ARP) to set a limit for
allotments issued to an agency and on the aggregate.
The ARP of each agency corresponds to the total amount of the
agency-specific budget under the GAA, as well as Automatic
Appropriations. A Cash Release Program (CRP) is also formulated
alongside that to set a guide for disbursement levels for the year
and for every month.

41. Allotments, which authorize
an agency to enter into an
obligation, are either released
by DBM to all agencies
comprehensively through the
Agency Budget Matrix
(ABM) and individually via
Special Allotment Release
Orders (SAROs).

42. Agency Budget Matrix (ABM)
 This document disaggregates
all programmed appropriations
for each agency into two main
expenditure categories: “not
needing clearance” and
“needing clearance.”
 The ABM is the comprehensive
allotment release document for
appropriations which do not
need clearance, or those which
have already been itemized
and fleshed out in the GAA.

43. Allotment Release
Orders (SAROs)
 Items identified as “needing
clearance” are those which
require the approval of the
DBM or the President, as the
case may be (for instance,
lump sum funds and
confidential and intelligence
funds).
 For such items, an agency
needs to submit a Special
Budget Request to the DBM
with supporting documents.
Once approved, a SARO is
issued.

44. In implementing programs, activities
and projects, agencies incur
liabilities on behalf of the
government. Obligations are
liabilities legally incurred, which
the government will pay for.
There are various ways that an
agency “obligates:” for example,
when it hires staff (an obligation to
pay salaries), receives billings for
the use of utilities, or enters into a
contract with an entity for the supply
of goods or services.

45. The Aquino Administration plans to design the annual General
Appropriations Act as the comprehensive allotment release
document itself. This is being pursued in order to significantly
speed-up the process of releasing the Budget and
implementing the programs and projects that it funds.
The 2013 National Budget, is designed in such way. This
entails the disaggregation of all budget items into full detail,
as well as the elimination of all lump-sum funds, save for a
few exceptions such as the Calamity Fund. In other words,
this reform significantly reduces the need for SAROs.

46. To authorize an agency to pay
the obligations it incurs, DBM
issues a disbursement
authority.
Most of the time, it takes the
form of a Notice of Cash
Allocation (NCA); and in
special cases, the Non-Cash
Availment Authority (NCAA)
and Cash Disbursement
Ceiling (CDC).

47. Notice of Cash Allocation (NCA)
 This is a cash authority issued
periodically by the DBM to the operating
units of agencies to cover their cash
requirements.
 The NCA specifies the maximum
amount of cash that can be withdrawn
from a government servicing bank for
the period indicated.
 The release of NCAs by DBM is based
on an agency’s submission of its
Monthly Cash Program and other
required documents.

48. Others Disbursement Authorities.
 In contrast to NCAs, Non-Cash
Availment Authority (NCAA) are
issued to authorize non-cash
disbursements.
 Cash Disbursement Ceiling (CDC)
are meanwhile issued to departments
with overseas operations, allowing
them to use income collected by their
foreign posts for their operating
requirements.

49. This is the final step of the budget execution phase, where
government monies are actually spent. The Modified
Disbursement Scheme is mostly used, where
disbursements of national government agencies
chargeable against the Treasury are made through
government servicing banks, such as the Land Bank of
the Philippines.
The budget process, of course, does not end when
government agencies spend public funds: each and every
peso must be accounted for to ensure that is used
properly, contributing to the achievement of socio-economic
goals.

50. This phase happens alongside the Budget
Execution phase.
Through Budget Accountability, the DBM
monitors the efficiency of fund utilization,
assesses agency performance and provides a
vital basis for reforms and new policies.

51. Agencies are held accountable not only for
how these use public funds ethically, but
also on how these attain performance
targets and outcomes using available
resources.
These performance measures are set
alongside the preparation of the National
Budget; and these are indicated in the
OPIF Book of Outputs.
Prior to the execution of the enacted
National Budget, these performance
targets are firmed up during the
preparation of BEDs.

52. Submitted by agencies on a
monthly and quarterly basis, BARs
are required reports that show how
agencies used their funds and
identify their corresponding physical
accomplishments.
These include quarterly physical
and financial reports of operations;
quarterly income reports, a monthly
statement of allotments, obligations
and balances; and monthly report of
disbursements.

53. • Starting 2012, the DBM will be withholding certain fund
releases to agencies if these fail to submit their Budget
Accountability Reports. In particular, these will be funds from
the Miscellaneous Personnel Benefits Fund (MPBF) for
compensation adjustments under the Salary Standardization
Law, provisions for unfilled positions and employee clothing
allowances.
• These funds to be withheld are only limited to agencies’
MPBF allotments so that only the agencies are penalized and
that the implementation of critical programs and projects will
not be disrupted. Errant and compliant agencies will also be
posted online for public scrutiny.

54. The DBM regularly reviews the financial and
physical performance of agencies. Actual
utilization of funds and physical
accomplishments, as indicated in the
agencies’ BARs, are evaluated against their
targets as identified via OPIF and in the
agencies’ BEDs. Agency Performance
Reviews (APRs) are conducted quarterly or
every semester, as the case may be.
An annual Budget Performance Assessment
Review (BPAR) is conducted to determine
each agency’s accomplishments and
performance by the year-end. The DBM
regularly reports results to the President.

55. Auditing is not within the DBM’s
jurisdiction, and is instead lodged
under the Commission on Audit
(COA). Nonetheless, auditing is critical
in ensuring agency accountability in
the use of public funds.
The DBM uses COA’s audit reports in
confirming agency performance,
determining budgetary levels for
agencies and addressing issues in
fund usage.

57. BUDGET BY SECTOR
SOCIAL SERVICES
ECONOMIC SERVICES
General Public
Services
DEBT Burden
DEFENSE
SOCIAL SERVICE
37.2% - P842.8B
4
.
1
%
=
P
9
2
.
9
B
26.0% = P590.2B

58. 2014
Capital Outlay
COE
P1,732.4B

59. MOOE
PS
LGUs
P375.3B
P689.4B
P273.2B
Tax Expenditure Fund
P26.9B
Interest Payments
P352.7B
Net Lending
P25.0B

60. DedEd = P336.9B
DPWH = P213.5B
DILG = P135.4B
DND=123.1B
DOH =P87.1B
DA = P80.7B
DSWD = 79.0B
DOTC = 48.7B
DENR = 23.9B
DAR = 20.4B

61. I = P55.7B
2 = P48.1B
CAR = P32.2B
3 = P94.9B
4-A = P102.9B
4-B = P43.0B
NCR = P275.9B
5 = P73.3B
6 = P85.3B
7 = P71.6B
8 = P67.8B
9 = P50.3B
10 = P59.7B
11 = P53.1B
12 = P50.8B
ARMM = P44.6B
13 = 42.6B

62. The 2014 Budget is a budget for
inclusive development. It
recognizes that the gains of
economic growth should be
shared by all Filipinos. Its goal is
to continue accelerating economic
expansion, while at the same time
alleviating chronic poverty.
- Florencio B. Abad
DBM - Secretary

63. “Now, let us turn to the budget. The Executive Branch proposes projects, which are
approved by Congress. However, we have had to suspend a number of projects to
make certain that we remain in accordance with the Supreme Court’s decision on
the Disbursement Acceleration Program, or DAP. I know that those of you in this
hall are one with me in believing that we must not deprive our countrymen of
benefits, and that these should reach them in the soonest possible time.
This is why: We are proposing the passage of a supplemental budget for 2014, so
that the implementation of our programs and projects need not be compromised.
[Applause]
Together with this, we are calling on the cooperation of Congress for the passage of
a Joint Resolution that will bring clarity to the definitions and ideas still being
debated upon, and to the other issues that only you in the legislature—as the
authors of our laws—can shed light on. [Applause]
On the first working day after the SONA, we will submit to Congress the proposed
2.606 trillion peso National Budget of 2015. As always, this budget was created
together with our countrymen, using strategies that will ensure that funds are only
allocated to projects and programs that will truly benefit the public. We are counting
on the cooperation of our lawmakers to strengthen our Budget, as the primary
instrument in creating opportunities for the Filipino people.
“

66. Inclusive growth means, first of all, growth that is
rapid enough to matter, given the country’s large
population, geographical differences, and social
complexity. It is sustained growth that creates
jobs, draws the majority into the economic and
social mainstream, and continuously reduces mass
poverty. This is an ideal which the country has
perennially fallen short of, and this failure has had
the most far-reaching consequences, from mass
misery and marginalization, to an overseas exodus
of skill and talent, to political disaffection and
alienation, leading finally to threats to the
constitution of the state itself.

67. Growing output and employment are the preconditions for
progress in almost all social and economic aspects of
development. Productive employment and rising incomes
for the vast majority over a long period can do more to
combat poverty decisively than any direct assistance
government can ever provide.
It is private actors – from the smallest self-employed
entrepreneurs to the largest conglomerates – that create
productive jobs and incomes. Government’s responsibility
however – through fiscal and monetary policies – is to
create an environment for vigorous economic activity, as
well as to ensure that enough gains from growth are set
aside for larger social purposes or channelled into social
investments that facilitate future growth. These objectives
are achieved by government decisions regarding the size
and direction of public spending and taxation (fiscal
policy) and by decisions regarding the control of the
nation’s money supply (monetary policy).

68. Business competitiveness will be enhanced by
improving governance, strengthening economic
zones, and strengthening national brand
identity/awareness. To increase productivity and
efficiency, government shall focus interventions
on key priority areas, provide firm level support
to MSMEs, increase market access, expand
industry cluster development and intensify the
culture of competitiveness. Proactive measures to
empower consumers, promote competition and
enforce trade regulations shall also be pursued.

69. The agriculture and fisheries sector provides
food and vital raw materials for the rest of the
economy. It is itself a significant market for the
products and services of the nonagricultural
economy. As the sector grows and modernizes,
it releases surplus labor to the industry and
services sectors. Rising productivity and
efficiency in the sector are critical in
maintaining the affordability of food and
purchasing power, especially among the poor.
The sector’s development is therefore vital in
achieving inclusive growth and poverty
reduction as well as attaining the targets under
the MDGs.

70. The Plan’s infrastructure development
program aims to contribute to inclusive
growth and poverty reduction. It will support
the performance of the country’s economic
sectors and ensure equitable access to
infrastructure services, especially as these
affect the people’s health, education, and
housing. Toward these ends, the government
will accelerate the provision of safe, efficient,
reliable, cost–effective, and sustainable
infrastructure

71. The financial sector intermediates claims between
savings and investors. The credibility and stability of
financial institutions and the relative attractiveness of
various financial instruments to borrowers and
lenders alike determine how much saving will
mobilized, how much it stays in the country to be
invested, and how this is to be allocated among the
various firms and industries. Together with the state
of confidence and long-term expectation, therefore,
the stability and performance of financial institutions
such as banks, equity and bonds markets, insurance
companies, and other financial entities have an
indirect but vital bearing on investment and the
growth of output and employment in the country.

72. Good governance sets the normative
standards of development. It fosters
participation, ensures transparency, demands
accountability, promotes efficiency, and
upholds the rule of law in economic, political
and administrative institutions and processes.
It is a hallmark of political maturity but also a
requisite for growth and poverty reduction,
for there are irreducible minimum levels of
governance needed for large-scale
investment to occur and for social programs
to be supported

73. Social development has improved the access of
Filipinos to quality basic social service delivery in
education, training and culture; health and
nutrition; population and development; housing;
social protection; and asset reform. The country
is on track in pursuing the Millennium
Development Goals (MDGs) on poverty, gender
and equality, child health, disease control and
sanitation. However, the country lags in achieving
universal primary education, improving maternal
health, and combating HIV/AIDS. Moreover, large
discrepancies across regions need to be
addressed by the social development sector in
the next six years.

74. Peace and security shall be achieved in support
to national development. The government shall
exert all efforts to win peace and ensure national
security. The peace process shall center on the
pursuit of negotiated political settlement of all
armed conflicts and the implementation of
complementary development tracks to address
its causes. This shall be anchored on conflict
prevention and peace building in conflict-affected
areas. On the other hand, national
security shall involve the whole-of-nation
approach, focusing on internal stability,
upholding the sovereignty and territorial integrity
of the state, capability and preparedness against
natural calamities and disasters, and reform and
modernization of the security sector.

75. For the medium-term, an environment that is
healthy, ecologically balanced, sustainably
productive, climate change resilient, and one that
provides for present and future generations of
Filipinos is envisioned. This vision will be pursued
through an integrated and community-based
ecosystems approach to environment and natural
resources management, precautionary approach to
environment and natural resources, sound
environmental impact assessment (EIA) and cost-benefit
analysis (CBA). These, then, are all anchored
on the principles of shared responsibility, good
governance, participation, social and environmental
justice, intergenerational space and gender equity,
with people at the core of conservation, protection
and rehabilitation, and developmental initiatives.

76. 1.Eradicate extreme poverty and hunger
2. Reduce Child Mortality
3. COMBAT HIV / AIDS, MALARIA AND OTHER
DISEASES
4. ENSURE ENVIRONMENTAL SUSTAINABILITY
5. ACHIEVE UNIVERSAL PRIMARY EDUCATION
6. PROMOTE GENDER EQUALITY AND
EMPOWER WOMEN.
7. IMPROVE MATERNAL HEALTH
8. ACCESS TO REPRODUCTIVE HEALTH
SERVICES