Department of Budget and Managemet
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The document discusses the history and functions of the Budget and Management Bureau (DBM) in the Philippines. It outlines how the DBM was established through executive orders and laws to promote effective management of government resources. The DBM formulates resource allocation strategies, prepares expenditure plans, and develops and administers the national accounting system. It also conducts studies of government agencies and establishes rules for managing resources. The document further details the DBM's role in appropriating funds through the national budget process and ensuring accountability.
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Tue 1000 Alvarez
Fabián David Quirós Alvarez
General Sub-Director of the National Budget
Ministry of the Treasury
Costa Rica
December, 2008
PRINCIPLES OF PUBLIC BUDGETING.pptx
The document provides an overview of the principles and processes of public budgeting in the Philippines. It discusses key concepts like the purpose of a budget, sources of government appropriations, and the "one-fund" concept. It outlines the national budget process from preparation through accountability, including citizen engagement opportunities. It also describes budgeting reforms and principles practiced over time, like performance-informed budgeting, bottom-up budgeting, and program convergence budgeting.
Budgeting
This document provides an overview of budgeting in three paragraphs:
Budgeting involves creating a financial plan for expected income and expenses over a set period of time, usually a year. The budgeting process establishes operational goals and translates them into quantifiable targets for departments. A master budget is then prepared through collaboration between executives and is approved for distribution.
Budgeting has objectives like providing structure, predicting cash flows, allocating resources, and measuring performance. It gives guidance for planning and allows comparison to actual results. Participation in the process also encourages teamwork.
The document outlines the budgeting process, including establishing goals, departmental planning, approval, and auditing. It discusses advantages like reducing waste
public_planning_in_pakistan.ppt
The document discusses public planning in Pakistan. It provides an overview of the types and components of planning, including strategic, tactical, and operational planning. It also outlines the history of planning bodies in Pakistan, from the establishment of the Development Board in 1948 to the current Ten-Year Perspective Development Plan. The summary also mentions the key challenges for developing nations like Pakistan, such as achieving economic independence and alleviating poverty.
Budget Process.ppt
Title: The Budget Process: An Overview and Analysis
Description:
The budget process is a structured and comprehensive approach to managing financial resources within an organization. This report provides a detailed description and analysis of the budget process, exploring its various stages and key considerations.
The report begins by introducing the concept of the budget process as a fundamental aspect of financial management. It emphasizes the significance of systematic planning, preparation, implementation, and evaluation in achieving organizational goals effectively.
The first stage discussed is budget planning, where financial goals are established, priorities are set, and alignment with strategic objectives is ensured. The report highlights the importance of assessing past performance, forecasting revenue and expenditure, and conducting cost-benefit analyses during this stage. It also emphasizes the need for stakeholder engagement and consultations to ensure the budget reflects diverse perspectives and requirements.
Moving on to the budget preparation stage, the report explains the detailed planning and allocation of resources. It explores the formulation of revenue estimates, identification of expenditure requirements, and the allocation of funds to different departments or programs. The report emphasizes the significance of maintaining consistency, fairness, and transparency through the establishment of budgetary guidelines and frameworks. Collaboration between finance departments and operational units is also stressed as a crucial factor in producing realistic budget estimates.
The report then delves into the budget approval stage, describing the review and approval process. It highlights the different bodies involved in this stage, such as legislative assemblies or executive boards in the public sector, and senior management or board of directors in private companies. The report underlines the evaluation criteria for budget approval, including alignment with strategic objectives, feasibility, and fiscal responsibility.
Finally, the report explores the budget implementation stage, where the approved budget is executed. It emphasizes the allocation of funds to various departments and programs, ensuring adherence to the approved budgetary allocations. The report highlights the importance of effective monitoring and control mechanisms during implementation to track progress, identify deviations, and make necessary adjustments.
Overall, this report provides a comprehensive description of the budget process, elucidating its stages, considerations, and the significance of collaboration and evaluation at each step. It serves as a valuable resource for understanding the intricacies of budget management and its role in achieving organizational objectives.
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Department of Budget and Managemet
- 3. History RA 992, Revised Budget Act June 4, 1954 CA No. 246 “balanced budget” Dec. 17, 1937 PD no. 1 Integrated Reorganization Plan of 1972
- 4. History Pres. Estrada Joseph Estrada Expansionary fiscal policy eliciting increased participation from the private sector in the overall budget process budget became an economic stimulus and a means to disperse the gains of economic development. Zero-based budgeting Pres. Ramos Pres. Arroyo Pres. Aquino
- 18. HOW ARE GOVERNMENT FUNDS APPROPRIATED?