FY 2024 Budget Call..................................

National
Budget Call
FY 2024
National Budget Memorandum No. 145
Dated January 12, 2023

Outline of Presentation
I. Medium-Term Fiscal Framework and Guidelines in the
Formulation of Tier 1 Budget
II. Guidelines in the Formulation of Agencies’ Tier 2
Levels
III.Common Observations in Accomplishing Budget
Preparation Forms
IV.Program Convergence Budgeting and CSO Participation
in the Budget Process
V. FY 2024 Budget Preparation Calendar and Submission
Requirements

MEDIUM-TERM
FISCAL
FRAMEWORK
AND GUIDELINES
IN THE
FORMULATION OF
TIER 1 BUDGET

Expenditure Management Framework
• 8-point Socioeconomic Agenda
• Philippine Development Plan (PDP) 2023-
2028
• Medium-Term Fiscal Framework
• Build Better More program
• LGU capacity-building programs
• Harmonization of Regional Plans with
National Priorities

Expenditure Management Framework cont.
• 2-Tier Budgeting Approach (2TBA);
• Unified Accounts Code Structure (UACS);
• Program Expenditure Classification
(PREXC);
• Disaggregation of lump-sum amounts;
• Cash Budgeting System (CBS);
• Monitoring and evaluation system;
• Program Convergence Budgeting (PCB); and
• Open Government Partnership (OGP)

2TBA and Forward Estimates
• The Two-Tier Budgeting Approach (2TBA) separates the
discussion and deliberation of ongoing/existing PAPs in
Tier 1 from the consideration of entirely new spending
proposals and expansion of existing PAPs for the budget
year in Tier 2.
• The Tier 1 shall be composed of the known budgetary
amounts that are essential for the continued implementation
of existing approved PAPs.
• The Forward Estimates (FEs) refers to the three-year
estimate of the future costs of ongoing policies and
existing PAPs.

Preparation of Tier 1 Forward Estimates
• For FYs 2024-2026, the Tier 1 FEs shall be formulated
by the DBM in consultation with the departments/
agencies concerned.
• The FEs shall consider the adjustments arising from
changes in macroeconomic parameters.
• The budgetary requirements in the formulated FYs
2024-2026 FEs shall take into consideration the
agency's 2022 Budget Utilization Rate (BUR).

Preparation of Tier 1 Forward Estimates
• Estimates based on demand driven parameters
shall all be subject to BUR.
• The targeted outputs and outcomes shall be
consistent with the level supported by the cash-
based budgetary requirements.
• The department/agencies shall be advised of
their approved FYs 2024-2026 FEs.

Tier 1 Inclusions for Personnel Services
Agency PS Budget:
•Based on positions reported in the GMIS as of Dec 31,
2022 for salary and allowances, other standard
allowances benefits and incentives, among others.

MPBF
30% PS cost of unfilled civilian positions
May be transferred to Agency Budget during Tier 2
deliberation
• 100% of PS cost of new positions based on population-
based formulas
• 100% of the PS cost of unfilled positions of (1) uniformed
personnel; (2) teaching positions; and (3) military
personnel in the DND
• 75% of the PS cost of unfilled medical and medical-allied
positions

PGF
Pension payments for existing retirees for MUP and agencies
covered by special laws
May be transferred to Agency Budget during Tier 2
deliberation
• Terminal Leave (TL) benefits of compulsory retirees
• TL and Retirement Gratuity of MUPs and compulsory
retirees of other agencies covered by special laws
• Pension payments for existing retirees under CFAG

Tier 1 Inclusions for MOOE
• Funding requirements to implement ongoing P/A/Ps
• Budget requirements for regular periodic activities or programs
• Ongoing ICT P/A/Ps, in accordance with the DICT-endorsed ISSP
• Resources for existing or ongoing initiatives for enhancing agency
performance
(e.g., QMS certification; Philippine Quality Award)

Tier 1 Inclusions for MOOE
• Approved projects covered by MYCA
• Other budgetary items which are not provided in the FY 2023 NEP:
• Reasonable costs for operation of newly completed facilities as
of December 2022; and
• Office accommodation and equipment costs for newly-approved
filled positions

Tier 1 Inclusions for Budget for
Allocation to LGUs
Funding requirements to cover transfers from the NG to the
LGUs:
• National Tax Allocation;
• Special Shares of LGUs in the Proceeds of National Taxes;
• Barangay Official Death Benefits;
• Special Shares of LGUs in the Proceeds of Fire Code Fees, and
• Local Government Support Fund

Tier 1 Inclusions for Capital Outlays
• Cost of ongoing infrastructure and other capital projects that have
been approved in previous years
• Approved projects covered by MYCA subject to revision to reflect
the cash requirements that shall be paid within the year in
consideration
• Replacement of motor vehicles for the same purpose and/or
intended user that will reach their end-of-productive/
useful/economic life by FY 2024

Tier 1 Inclusions for Capital Outlays
• Maintenance cost and spare parts of existing critical assets
(e.g., airplanes, critical equipment, trains, etc.)
• Ongoing ICT P/A/Ps in accordance with the DICT-endorsed ISSP
• Basic CO requirements of newly completed facilities and newly
approved filled positions as of December 31, 2022 but not
provided in the FY 2023 budget.

GUIDELINES IN
THE
FORMULATION OF
AGENCIES’
TIER 2 LEVELS

20
Two-tier Budgeting Approach (2TBA):
More Focused Budgeting
Separates the discussions and deliberations for ongoing/existing
programs/projects and entirely new spending measures/proposals, including the
expansion of the ongoing/existing.
3 Main Objectives:
• Streamline the budget preparation process.
• Enhance the accountability of departments/agencies to prioritize and manage
spending.
• Engage the President and the Cabinet in setting the strategic direction and
distribution of the unallocated fiscal place.

21
Definition of Tier 2 Proposals
TIER 1 TIER 2 NEP
Ongoing
Spending
New
Spending
Proposals
Total President’s
Budget Proposal
to Congress
The Amount available for Tier 2 proposals corresponds to the fiscal space,
pertaining to:
Projected expenditure program* minus
1. Tier 1; and the
2. Financial impact of the Mandanas ruling and the full devolution of
certain functions to LGUs (EO No. 138, s. 2021)
* After considering projected revenue and deficit targets

1. New and Expanded Tier 2 proposals that are:
• High Priority;
• Implementation Ready;
• Infrastructure PAPs included in the Public Investment Program (PIP) 2023-2028 and
Three-Year Rolling Infrastructure Program 2024-2026*; and
• Approved by the NEDA Board and/or the Investment Coordination Committee as of
March 31, 2023 (if not yet included in Tier 1)
2. Scaling up/expansion of PAPs retained for implementation in terms of policy change(s)
that were not previously approved (i.e., in terms of scope, beneficiaries, design, or
implementation schedule)
3. Essential operations, maintenance, asset replacement and minor capital costs, including
funding required for technical assistance programs to LGUs and those under the
Organizational Effectiveness Proposals (OEPs) of agencies as a result of the devolution of
certain functions to LGUs
* NEDA issued a Joint Call for the Formulation of the PIP 2023-2028 and TRIP 2024-2026 as Input to the FY 2024
Budget Preparation dated October 7, 2022
Composition

1 Protect purchasing power
and mitigate socioeconomic
scarring by ensuring food
security, reducing transport
and logistics costs, and
reducing energy costs to
families
2 Reduce vulnerability and
mitigate scarring from the
COVID-19 pandemic by
tackling health,
strengthening social
protections, and addressing
learning losses
3 Ensure sound macroeconomic
fundamentals by enhancing
bureaucratic efficiency and
sound fiscal management and
ensuring a resilient and
innovative financial sector
4 Create more jobs by promoting
trade and investments, improving
infrastructure, and achieving
energy security
23
8-Point Socioeconomic Agenda
of the Marcos Administration

5 Create quality jobs by
increasing employability,
encouraging research and
development and innovation,
enhancing digital economy
6 Create green jobs by
pursuing green economy and
establishing livable and
sustainable communities
7 Uphold public order and safety,
peace, and security
8 Ensure a level playing field by
strengthening market
competition and reducing barriers
to entry and limits to
entrepreneurship
24
of the Marcos Administration

Near-Term
Protect the Purchasing Power of Families
1. Ensure Food Security
2. Reduce transport and logistics cost
3. Reduce energy cost to families
Reduce Vulnerability and Mitigate Scarring
from the COVID-19 Pandemic
4. Tackle Health
5. Strengthen social protection
6. Safely reopen face-to-face education
Ensure Sound Macroeconomic Fundamentals
7. Enhance bureaucratic efficiency
8. Pursue sound fiscal management
Medium-Term
More Jobs
1. Promote investments
2. Improve infrastructure
3. Ensure energy security
Quality Jobs
4. Increase employability
5. Expand and improve digital
infrastructure
6. Encourage R&D and innovation
Green Jobs
7. Adopt a green (and blue) economy
roadmap
8. Establish livable and sustainable
communities

Details of Tier 2 Proposals
Personnel Services – For Inclusion in Agency PS Budget
FY 2023 Budget Call (NBM No. 142) FY 2024 Budget Call (NBM No. 145)
Adjustments in PS due to budget policy decisions
such as:
- Implementation of a new program or
activity
- Abolition or expansion of PAP
- Major change in organizational structure
- Transfer of functions between agencies
Retained
Additional Casual and Contractual positions for duly
established and functioning ad-hoc bodies
coexistent with the operations of the particular
ad-hoc units.
Additional Casual and Contractual positions for
ongoing/new/expanded programs, project and
activities, coexistent with the operations of
such programs, projects and activities, subject
to the submission of BP 204

PS – For Inclusion in Miscellaneous Personnel Benefits Fund
100% of the PS cost of new positions and staffing
modifications approved by the DBM after December
31, 2021
100% of the PS cost of new positions and staffing
modifications approved by the DBM after
December 31, 2022, up to the prescribed cutoff
date.
75% of the PS cost of positions proposed for creation
and staffing modifications with legal basis,
established standards, or with evaluation based on
complete agency submission of documentary
requirement
Up to 75% of the PS cost of positions proposed for
creation and staffing modifications with legal
basis, established standards, or with evaluation
based on complete agency submission of
documentary requirement
Step Increment due to Meritorious Performance per
CSC-DBM JC No. 2012-1
Retained
Proposed overtime pay requirements per CSC-DBM
JC No. 2015-2
Retained

Updating of the Personal Services Itemization and Plantilla
of Personnel (PSIPOP)
• Provided under National Budget Circular No. 549 dated October 21, 2013
• NGAs with authorized permanent positions shall review the PSIPOP and update the POP
portion on a MONTHLY basis and uploaded to the DBM GMIS database every last week of
the month starting October 2013
• Objectives:
1. To obtain real-time data on the status of agency staffing, particularly the number of
filled and unfilled positions
2. To have a reliable basis for updating/determining the agency’s Personnel Services
(PS) requirements, minimizing requests for PS deficiency against the MPBF
3. To serve as basis for appointments to positions
4. To tag the positions to the appropriate PAPs for greater accuracy of budget allocation
for PAPs in the Budget

PS – For Inclusion in Pension and Gratuity Fund
TL and RG for optional retirees TL and RG for optional retirees,
subject to submission of BP Form
205
Pension payments for new retirees for Military/Uniformed
Personnel, and agencies covered by special laws, i.e., OSG, OGCC,
NLRC, PRC, ERC, LRA, DOJ-National Prosecution Service, and PAO
Retained
Monetization of Leave Credits Retained
Separation benefits and/or incentives of affected personnel
pursuant to reorganization, streamlining, rightsizing, devolution of
functions to local government units, merger/consolidation,
abolition, privatization, and other forms of organizational
structuring authorized under applicable laws, rules and regulations
Retained
May be transferred to Agency Budget during Tier 2 deliberation:
Pension payments for new retirees under CFAG, i.e., Judiciary and
Ombudsman
Retained

Maintenance and Other Operating Expenses – For Inclusion in Agency MOOE Budget
Funding requirements to cover new or expanded existing PAPs,
as identified under the PDP and BPF.
Retained
MOOE costs to implement approved major changes in the
organization or structure of an agency, including downsizing or
mergers.
Retained
MOOE costs not included in the FEs:
Due to changes in demand-driven parameters of Medium-
Term Expenditure Plans (MTEP); and
Already approved rolling development or expansion plans.
Retained
Proposed resources needed for pursuing initiatives in promoting
and enhancing agency performance, including improved public
service delivery.
Retained
Expanded/new ICT PAPs with BP Form 202, which are in
accordance with the agency’s Information Systems Strategic
Plan consistent with the guidelines to be issued by the DICT.
Expanded/new ICT PAPs with BP Form 202,
which are in accordance with the DICT-
endorsed ISSP consistent with the guidelines
to be issued by the DICT and such other
guidelines to be issued for the purpose.

New/expansion of subsidy support to LGUs. New/expansion of infrastructure
subsidy/equity support to GOCCs and LGUs.
Maintenance costs and spare parts for projects to be completed
by 2022.
Maintenance costs and spare parts for
projects to be completed by 2023.
Adjustments based on submission of certifications not received
before the deadline of the submission of Tier 1 for the funding
requirements to cover the transfers from the NG to the LGUs as
mentioned in Tier 1.
Retained
New major capital projects to be implemented starting FY 2023,
and ongoing major capital projects with updated project
scope/cost, implementation and loan validity schedule, and
source of financing approved by the NEDA Board and/or ICC-
Cabinet Committee as of March 31, 2022.
New major capital projects to be
implemented starting FY 2024, and ongoing
major capital projects with updated project
scope/cost, implementation and loan validity
schedule, and source of financing approved
by the NEDA Board and/or ICC-Cabinet
Committee as of March 31, 2023.

New foreign-assisted projects due for negotiation in FY
2022 and implementation in FY 2023 as contained in the
programming documents of the lending
institutions/donor/grantor as certified by the DOF. These
shall be evaluated by the DBM for possible inclusion of the
loan proceeds component under the Unprogrammed
Appropriations.
New foreign-assisted projects due for negotiation
in FY 2023 and implementation in FY 2024 as
contained in the programming documents of the
lending institutions/donor/grantor as certified by
the DOF. These shall be evaluated by the DBM for
possible inclusion of the loan proceeds component
under the Unprogrammed Appropriations.

None Adjustments based on submission of certifications
received beyond the deadline of the submission of Tier 1
for the funding requirements to cover the transfers from
the NG to the LGUs as mentioned in Tier 1
MOOE – For Inclusion in the Budget for Allocation to LGUs

Proposed new infrastructure projects included in
the approved FY 2023-2025 TRIP
.
Proposed new infrastructure projects included in the
approved FY 2024-2026 TRIP
.
New major capital projects to be implemented
starting FY 2023, and ongoing major capital
projects with updated project scope/cost,
implementation and loan validity schedule, and
source of financing approved by the NEDA Board
and/or ICC-Cabinet Committee as of March 31,
2022.
New major capital projects (infrastructure/non-
infrastructure in nature), which are implementation-
ready to be implemented starting FY 2024, with BP Form
202 and ongoing major capital projects
(infrastructure/non-infrastructure in nature), with
updated project scope/cost, implementation per BP Form
202 and loan validity schedule, and source of financing
approved by the NEDA Board and/or ICC-Cabinet Committee
as of March 31, 2023.
Proposed requirements for the purchase of motor
vehicles for additional/ newly-entitled officials
and/or functions of a newly-created agency.
Retained
Expanded/new ICT PAPs with BP Form 202, which
are in accordance with the agency’s Information
Systems Strategic Plan consistent with the
guidelines to be issued by the DICT.
Expanded/new ICT PAPs with BP Form 202, which are in
accordance with the DICT-endorsed ISSP consistent with
the guidelines to be issued by the DICT and such other
guidelines to be issued for the purpose.
Capital Outlays – For Inclusion in Agency CO Budget

New foreign-assisted projects due for negotiation in FY 2022 and
implementation in FY 2023 as contained in the programming
documents of the lending institutions/donor/grantor as certified
by the DOF. These shall be evaluated by the DBM for possible
inclusion of the loan proceeds component under the
Unprogrammed Appropriations.
New foreign-assisted projects due for
negotiation in FY 2023 and implementation
in FY 2024 as contained in the programming
documents of the lending
institutions/donor/grantor as certified by the
DOF. These shall be evaluated by the DBM for
possible inclusion of the loan proceeds
component under the Unprogrammed
Appropriations.
Capital Outlays – For Inclusion in Agency CO Budget

Changes in the Contents of
Annex B of the Budget Call
vs Last Year
FY 2023 National Budget Call (National Budget Memorandum No. 142) vs
FY 2024 National Budget Call (National Budget Memorandum No. 145)

Personnel Services
BP Form 201-A

Specific Guidelines on the Allocation for Objects of Expenditure
Salaries and Wages
Requests for Additional Casual and Contractual
positions for duly established and functioning ad-
hoc bodies, coexistent with the operations of the
particular ad-hoc units, may be proposed in Tier 2.
Moreover, positions for development projects to
augment the core staff of the Project Office/Unified
PMO may be created, subject to the scrap and build
policy and the provisions of NBC No. 485 dated
March 13, 2003.
Salaries and Wages
Requests for Additional Casual and Contractual
positions for existing/new/expanded programs,
activities, and projects, co-existent with the
operations of such programs, activities, and
projects, may be proposed in Tier 2.
Moreover, positions for development projects to
augment the core staff of the Project Office/Unified
PMO may be created, subject to the scrap and build
policy and the provisions of NBC No. 485 dated March
13, 2003.
Personnel Economic Relief Allowance (PERA)
The PERA of P2,000.00/month shall cover all
positions entitled thereto pursuant to Budget
Circular (BC) No. 2009-3. The total amount shall be
based on the number of filled itemized positions as
of December 31, 2021.
Personnel Economic Relief Allowance (PERA)
The PERA of P2,000.00/month shall cover all
positions entitled thereto pursuant to Budget
Circular (BC) No. 2009-3 as amended by BC No.
2011-2. The total amount shall be based on the
number of filled itemized positions as of December
31, 2022.

Cash Gift
Cash Gift equivalent to P5,000.00 shall be computed
based on the number of filled positions as of
December 31, 2021.
Cash Gift
Cash Gift equivalent to P5,000.00 shall be computed
December 31, 2022.
Year-End Bonus
Year-end Bonus equivalent to one (1) month basic
salary or base pay shall be computed based on the
number of filled positions as of December 31, 2021.
Year-End Bonus
Year-end Bonus equivalent to one (1) month basic
Mid-Year Bonus
Mid-Year Bonus equivalent to one (1) month basic
Mid-Year Bonus
Mid-Year Bonus equivalent to one (1) month basic
Productivity Enhancement Incentive (PEI)
PEI equivalent to P5,000.00 shall be computed
December 31, 2021.
Productivity Enhancement Incentive (PEI)
PEI equivalent to P5,000.00 shall be computed based
on the number of filled positions as of December 31,
2022.

Subsistence, Laundry, and Quarters
Allowances (SLQA)
The SLQA under the Magna Carta
Benefits of Public Health Workers
pursuant to R.A. No. 7305 shall be in
accordance with the DBM-DOH JC
No. 1, s. 2012 as amended by DBM-
DOH JC No. 2016-01.
The SLQA authorized for specific
positions other than public health
workers shall be computed based on
the rates authorized under specific
laws, rules and regulations.
Subsistence, Laundry, and Quarters Allowances (SLQA)
The SLQA under the Magna Carta Benefits of Public Health Workers
pursuant to R.A. No. 7305 shall be in accordance with the DBM-DOH
JC No. 1, s. 2012 as amended by DBM-DOH JC No. 2016-01.
The SLQA under the Magna for Scientists, Engineers, Researchers,
and Other S&T Personnel in Government pursuant to R.A. No.
8439 shall be in accordance with the DBM-DOST Joint Circular No.
1, s. 2013.
The SLQA authorized for specific positions other than public health
workers, scientists, engineers, researchers, and other S&T
Personnel in government shall be computed based on the rates
authorized under specific laws, rules and regulations.
None Hazard Allowance
The Hazard Allowance under the Magna for Scientists, Engineers,
Researchers, and Other S&T Personnel in Government pursuant
to R.A. No. 8439 shall be in accordance with the DBM-DOST Joint
Circular No. 1, s. 2013.

FY 2023 Budget Call
(NBM No. 142)
FY 2024 Budget Call (NBM No. 145)
Overseas Allowances
The allowances of
personnel assigned abroad
such as overseas, living
quarters, family, clothing,
post and representation
allowances shall be at
rates authorized under
R.A. No. 7157 and E.O.
No. 156, s. 2013.
Allowances of Foreign Service Personnel
Retained
None Night Shift Differential
Night Shift Differential shall be granted at a rate not exceeding 20% of the
hourly basic rate of the government employee occupying positions from
Division Chief and below or their equivalent whether permanent,
contractual, temporary, or casual, for each hour of work performed
between the hours of 6:00 in the evening and 6:00 in the morning of the
following day, pursuant to RA No. 11701 and its Implementing Rules and
Regulations to be issued by the Civil Service Commission.

FY 2023 Budget Call
(NBM No. 142)
FY 2024 Budget Call (NBM No. 145)
None Semi-expendable Expenses
This covers budget proposals for the purchase of tangible items which meet the
definition and recognition criteria of Property, Plant and Equipment but the cost
is below Fifty Thousand Pesos (P50,000.00) shall be regarded as semi-expendable
property in accordance with COA Circular No. 2022-004.
None Bank Transaction Fee
Per Annex A of COA Circular No. 2020-001, this covers budget proposal for the
charges imposed by the bank for various services rendered, not related to
loans/borrowings, excluding interest charges. This also includes cost of
checkbooks, penalties and surcharges on overdraft, telegraphic transfers and the
like.
None The engagement/procurement and payment of the services of Contract of Service and
Job Order workers shall be made in accordance with COA-DBM JC No. 2, s. 2020, as
amended by COA-DBM JC No. 2, s. 2022.

Financial Expenses
BP Form 201-C

Estimated amounts for Financial
Expenses should be assigned to the
relevant UACS category. No amounts
should be provided for ‘Other Financial
Charges’
Estimated amounts for Financial Expenses, i.e., Management
Supervision/Trusteeship Fees, Interest Expenses, Guarantee Fees,
Bank Charges-Loans and Borrowings, and Commitment Fees consistent
with the COA Revised Chart of Accounts (Updated 2019) as outlined in
the Government Accounting Manual.
The use of the ‘Bank Charges’ sub-object covers the charges imposed
by the bank for various services rendered in relation to loans
or borrowings. It also excludes interest charges. This is also in
accordance with COA Circular No. 2020-001.
No amounts should be provided for ‘Other Financial Charges’

Transportation Equipment Outlay
The acquisition by government offices of luxury
vehicles shall continue to be prohibited. Proposals
for the purchase of motor vehicles shall be subject
to pertinent provisions of the General
Appropriations Act, NBC Nos. 446 and 446-A, BC
Nos. 2010-2, 2017-1 and 2019-2, OP
Memorandum Circular No. 9, s. 2010 and AO No. 14
s. 2018, and such other guidelines that may be
issued by the DBM.
Motor vehicles that should be replaced shall
likewise be determined in accordance with the
provisions of NBC No. 446 and such other
guidelines that may be issued by the DBM
Transportation Equipment Outlay
The acquisition by government offices of
luxury vehicles shall continue to be
prohibited. Proposals for the purchase of
motor vehicles shall be subject to pertinent
provisions of the General Appropriations Act,
BC No. 2022-1, OP Memorandum Circular No.
9, s. 2010 and AO No. 14 s. 2018, and such
other guidelines that may be issued by the
DBM.
Motor vehicles that should be replaced shall
likewise be determined in accordance with
the provisions of BC No. 2022-1 and such
other guidelines that may be issued by the
DBM

ICT-related Expenditures
DICT-DBM-NEDA Joint Memorandum Circular
(JMC) No. 2021-01 provides information on the
winding up of the conduct of MITHI. In line with
this, agency budget proposals for ICT P/A/Ps will
no longer be processed through the MITHI
Steering Committee (MSC). However, the
management, review, and monitoring of the
ISSPs remains to be a function of DICT pursuant
to the same JMC
ICT-related Expenditures
ICT-related proposals, under the
objects/sub-objects of expenditures listed
in ‘Annex B-2’, shall be included in the
agency’s ISSP which shall be prepared
subject to the compliance with the rules
and regulations issued by the DICT and such
other guidelines to be issued for the
purpose.

COMMON
OBSERVATIONS IN
ACCOMPLISHING
BUDGET
PREPARATION
FORMS

I. Changes to the format of the BP Forms
II. Common Observations in Accomplishing the BP Forms
III. BP Forms that require specific reference
data/documents
IV. BP Forms that require supporting documents

Changes to the format of the
Budget Preparation (BP) forms

FY 2024 Budget Preparation (BP) Forms
Number of
BP Forms
-22-
Forms with
Changes in
Required
Information
-6-

BP FORMS TITLE
BP FORM D Report of CSOs' Inputs on Ongoing and New Spending Projects and Activities
BP FORM 202 Profile for Locally-Funded Projects
BP FORM 203 Profile for Foreign-Assisted Projects
BP FORM 204
Staffing Summary of Non-Permanent Positions
BP FORM 206 Convergence Programs and Projects
BP FORM 207 Climate Change Expenditures
Number of BP Forms with Changes in Required Information

BP FORM with Minor changes
BP FORM D
(REPORT OF CSOs' INPUTS ON ONGOING
AND NEW SPENDING PROJECTS AND
ACTIVITIES)
BP FORM 202
(PROFILE FOR LOCALLY-FUNDED
PROJECTS)
Column 8 (Remarks / ACO Feedback)
❖ Agencies should indicate the Agency
Central Office (ACO) feedback.
❖Title of the form is changed but the
required information is still the same.
From: Proposal for New or Expanded
Locally-Funded Projects
To: Profile for Locally-Funded Projects.

BP FORM with Minor changes
BP 204
(STAFFING SUMMARY OF NON-PERMANENT
POSITIONS)
BP FORM 207
(CLIMATE CHANGE EXPENDITURES)
Column 1 (PAP Attributions)
❖ Under the PAP Attributions column the information to
be indicated:
1.Should be grouped into Tier 1 & 2; and
2.Classified by type of positions (i.e., casual,
contractual, part-time, and substitute employees)
❖ The form number is changed but
the required information remains
the same.
From: BP Form 201-F
To: BP Form 207

BP FORM with Major changes
BP FORM 203
(PROFILE FOR FOREIGN-ASSISTED PROJECTS)
BP FORM 206
(CONVERGENCE PROGRAMS AND
PROJECTS)
❖ Renamed as Profile for Foreign-Assisted Projects
❖ Box 12 - Financial and Physical Details includes:
a) Physical Accomplishments and Targets
b) Total Project Cost
c) Costing by Components
❖ BP Form number is changed (BP Form
202-A to BP Form 206
❖ Box 4 – Implementing Agencies
❖ Box 6 – Funding Requirements
❖ Box for Designated PCB Focal Person

Common Observations in
Accomplishing the BP Forms

BP FORM OBSERVATIONS
BP Form B (Agency Performance
Measures)
Baseline information not provided
BP Form C (Summary of RDC Inputs
and Recommendations on Agency New
and Expanded Programs and Projects)
and
BP Form D (Report of CSO’s On-going
and New Spending Projects and
Activities)
Not submitted
Noted Observations on Previous Years’
Submission

Submission
BP 201 (Actual Obligations)
● Amounts do not tally with FAR
BP 201-A (Obligations, By
Object of Expenditures)
BP 201-E (Summary of Out-
year Requirements)
● Submitted data are incomplete and/or not
properly accomplished

BP 202 (Profile for Locally-
Funded Projects)
● With Tier 2 proposal but no BP 202
● Amounts not tally with BP 201/Proposal
BP 203 (Profile for Foreign-
Assisted Projects)
BP 204 (Staffing Summary of
Non-Permanent Positions
Not submitted
Amounts do not tally with the proposal
Submission

BP 300 (FY 2024 Proposed
Provisions)
Not submitted
Incomplete details, history, and justification
Not properly filled-out
Submission

BP Forms that require specific
reference data/documents

BP Forms with Specific Reference Data/ Document
BP FORM B: AGENCY PERFORMANCE MEASURES
Baseline
Information
(Columns 3-5)
❖ Indicate the unit of measurement used for the baseline (Col. 3), base year (Col. 4)
and the baseline value (Col. 5). This may be sourced from the Matrix of Indicator
Definitions (MID) that has been prepared and should be updated regularly by the
Department/Agency.
Performance
Measurement
(Columns 6-10)
❖ Specific numerical performance measurement of the agency targets (as reflected in
the FY 2022 GAA) and actual accomplishments for FY 2022 (as reflected in the Budget
Accountability Report No. 1 as of December 31, 2022) and targets for FY 2023 (as
reflected in FY 2023 GAA) and targets for FY 2024 corresponding to the specific
Program or Sub-program/indicators under Column (1).
Note: ❖ Expenses/output arising from additional releases of agencies on top of their budget
as well as adjustments in outputs (targeted or actual), if any due to realignment of
funds within agency budget shall be properly disclosed.

BP Forms with Specific Reference
Data/Document
BP 100-A:
STATEMENT OF REVENUES AND EXPENDITURES
(Earmarked Revenues)
Receipt &
Expenditure
(Columns 7-8)
❖The amounts in this column shall be based on the
agency’s Detailed Statement of Income and Expenses
for the FY 2022.

BP Forms with Specific Reference Data/ Document
BP FORM 200:
COMPARISON OF APPROPRIATIONS AND OBLIGATIONS
FY 2022
Actual
(Column 2)
❖ The New General Appropriations shall be based on FY 2022 GAA. Automatic Appropriations
and Budgetary Adjustments shall be based on actual allotment received. The amounts shall
be based on the agency’s Statement of Appropriations, Allotments, Obligations,
Disbursements and Balances (SAAODB) as of December 31, 2022.
FY 2023
Current
(Column 3)
❖ Represents the FY 2023 New General Appropriations, Automatic Appropriations and
unreleased appropriations/unobligated allotment authorized to be treated as Continuing
Appropriations. The New General Appropriations shall be based on FY 2023 GAA.
Continuing Appropriations pertains to the Unobligated Allotment for Maintenance and Other
Operating Expenses (MOOE) and Capital Outlay (CO) of the immediately preceding year.
This shall be consistent with the Registry of Allotment and Obligations.

BP Forms that require
supporting documents.

BP forms requiring Supporting Documents
BP FORM 202:
PROFILE FOR LOCALLY-FUNDED PROJECTS
Box No.
7 & 8
❖Provide a brief description of the project and its
purpose/objectives as reflected in the TRIP. For ICT projects,
agency shall secure an endorsement from the DICT-OSEC.
Box No.
11
❖Identify the pre-requisites and/or authorities that have been
secured for the project. These should be provided as supporting
details and documents for the proposal.

BP FORM 203:
PROFILE FOR FOREIGN-ASSISTED PROJECTS
Box No.
7 & 8
❖ Provide a brief description of the project and its purpose/ objectives
reflected in the TRIP. For ICT projects, agency shall have submitted to
the Steering Committee Secretariat of the DICT-OSEC its Information
Systems Strategic Plans (ISSP) and inventory of ICT related resource
which shall be supported to this form.
Box No. 11❖Identify the pre-requisites and/or authorities that have been secured for
the project. These should be provided as supporting details and
documents for the proposal.

BP FORM 207:
CLIMATE CHANGE EXPENDITURES
Note: ❖ The Quality Assurance and Review (QAR) Form approved by
the Climate Change Commission (CCC) as prescribed by DBM-
CCC JMC 2013-1 will be submitted as Annex to this Form.
Hence, departments/agencies shall secure CCC approval of
their respective QAR Forms to ensure transparency,
consistency, and credibility of the CC Expenditure tagging.

FOSTERING
COLLABORATION:
UPDATED FORMS
FOR THE FY 2024
BUDGET
PREPARATION

86
❖BP Form D: Report of CSO’s Inputs
on Ongoing and New Spending
Projects and Activities
❖Budget Preparation (BP) Form
206: Convergence Programs and
Projects

BP Form D
Report of CSOs’ Inputs on Ongoing and New
Spending Projects and Activities

BP Form D
• First included in NBM No. 125 or the FY 2017 Budget Call
• Aims to strengthen the conduct of agency consultations at the central
and regional levels, with CSOs, the private sector, and the Regional
Development Councils (RDCs) to secure feedback, inputs, among
others, on programs and projects of departments/agencies.
• For the FY 2024 Budget Preparation, BP Form D is revised to
include Agency Central Office (ACO) Feedback.
• Support for administrative reforms for greater budget transparency,
openness, accountability and reliability such as, among others, Open
Government Partnership (OGP) to strengthen participation of CSOs
and to ensure sustainability of budget and governance reforms.

Instruction for BP Form D
Column Instruction
1
PREXC UACS for
Projects/Activiti
es
Reflect the corresponding PREXC UACS code for the
project/activity to which CSOs inputs can be attributed.
2
Projects and
Activities
Reflect the specific project/activity and/or sub-program of
a major program for FY 2024. A detailed breakdown by
regions per activity must be made.
3
Account Code for
Location
Reflect the corresponding UACS location code for the
project/activity to which CSOs inputs can be attributed.

Column Instruction
4-5
Statement
of Inputs
from CSOs
4
On-going
5
New
Spending/
Expansion
State in this column the inputs/comments/recommendations of the CSOs on
agency ongoing and/or new spending/expansion
programs/projects/activities, as to: relevance; strategy and delivery
methodology; beneficiaries/clients; accountability structure; costing;
performance management; monitoring and evaluation; and risk
management.
Inputs/comments/recommendations shall include those obtained and/or
extracted from:
• conduct of CS/CSO Consultations at the national level,
• conduct of CS/CSO Consultations at the local level,
• review of the documentations for the past 12 months of agency
program/project assessment and planning with participation of CSOs or
under agency continuing consultative mechanisms, and/or
• engagement through Budget Partnership Agreements (BPAs).

Column Instruction
4-5
Statement
of Inputs
from CSOs
Note: The ACOs are reminded to be ready to provide the highlight/s of
the consultations or extracts of the meetings/workshops, and actual
attendance sheets, from which the inputs were based. These documents
shall be collected after submission of the Agency Budget Proposal to
DBM.
6
Amount
Included in
the Agency
Budget
State in this column the amount of the object of expenditure that was
based on the CSO inputs and incorporated by the agency in their submitted
budget proposal. The amounts shall reflect, likewise, the adjusted regional
distribution by activity/project submitted by the ACOs to DBM.
• Indicate the Total of the amounts.
7
Explanation
s
State in this column the assumptions/basis made in the amount of the
object of expenditure in column 5.
• Additional explanations may be stated in a separate row before the
signatories boxes.

Revised Instruction for Column 8
FY 2023 BP Form D
(Remarks)
FY 2024 BP Form D
(Remarks/ACO Feedback)
Remarks here shall include the source of the
CSO inputs if it was through a consultation, a
BPA, or from other agency consultative
mechanisms; the name/s of the CSO BPA partner,
CSOs consulted or the agency mechanism for CSO
participation; or any actions taken in response to
the CSO inputs.
Remarks/ACO Feedback here shall include the
source of the CSO inputs if it was through a
consultation, a BPA, or from other agency
consultative mechanisms; the name/s of the CSO
BPA partner, CSOs consulted or the agency
mechanism for CSO participation; or any actions
taken in response to the CSO inputs

BP Form 206
Convergence Programs and Projects

Program Convergence
Budgeting (PCB)
An approach that aims to focus government resources on key
programs and projects which shall be coordinated in a holistic
approach across Departments/Agencies working towards the
same goals.

Publication
of PCB in
BESF
Table B. 13, FY 2014 BESF
04
Adoption of
Program
Approach
NBM No. 114, s. 2012
01
EO No. 43, s. 2011
Reorganization
of Cabinet
Clusters
Tables B.10.a-c.,
FY 2019 BESF
05
03
Table B.12, FY 2013
BESF
Publication
of Major
Programs in
BESF
06
Reorganization
& Cluster
Roadmaps
Digitization
of PCB
Submissions
NBM No. 146, s. 2023
2013 2014 2015 2016 2018
2011 2012 2017 2019 2023
2020 2021 2022
PCB Milestones Three-
year
Reporting
of PCBs
EO No. 24, s. 2017
02

Priority Programs
98
Early Childhood
Care and
Development
National Program
on Population
and Family
Planning
Zero
Hunger
Program
Agricultural
Development
Program
Export
Development
Program
Tourism
Development
Program
Pasig River
Ferry
Convergence
Program
Risk Resiliency
Program
Philippine
Anti-Illegal
Drugs
Strategy

99
LEAD AGENCY PARTICIPATING AGENCIES
BP FORM 206
MASTER PLAN/
ROADMAP

BP Form 206
(formerly BP Form 202 – A)
shall now be submitted through
the OSBPS v.2.0

BP Form 206
1 -
2
Box 1: Indicate the Cabinet Cluster pursuant to Executive Order (EO) No.
24, s. 2017, “Reorganizing the Cabinet Cluster System by
Integrating Good Governance and Anti-Corruption in the Policy
Frameworks of All the Clusters and Creating the Infrastructure
Cluster and participatory Governance Cluster,” as well as EO No.
86, s. 2019.
Box 2: Indicate the Department, Agency, and, if applicable, Unit

BP Form 206
3
Box
3:
Indicate the Program Convergence Title. (Please refer to the
attached Matrix of Priority Programs and Participating Agencies)

BP Form 206
4
Box
4:
The names of the participating agency/ies of the department shall
be pre-filled based on the attached Matrix of Priority Programs
and Participating Agencies.

Matrix of Priority Programs and Participating Agencies
FY 2024
Budget
Call
(p.75)

BP Form 206
5
Box
5:
The PCB Lead Agency shall provide a brief description of the
specific program of the department and its objectives

BP Form 206
6
Box
6:
Indicate and summarize the funding requirements (net of PS) of
the participating agency/ies related to the program.
Indicate appropriate PAPs under STO and Operations and their
corresponding allotment class (MOOE, CO).

BP Form 206
6
Box
6:
2022 Refers to the actual obligations incurred for FY 2022
2023 Refers to the FY 2023 appropriations per GAA
2023 Refers to the FY 2024 proposed program, indicating the Tier 1
and Tier 2 components

BP Form 206
7
Box
7:
List down the key physical target/s by agency and the
corresponding accomplishment/s for the years indicated. Express
slippage/over-performance as the difference between target and
accomplishment in relative terms for FY 2022.

8
Box
8:
Indicate the strategies and activities/projects to be implemented
to achieve the targeted output.
BP Form 206

9
Box
9:
List down all the proposed measures to address any issues or gaps
(either experienced or foreseen) during the implementation period.
BP Form 206

10
Box
10:
The following are the required signatories to ensure accountability
for the submissions:
- PCB Focal Person
- Head of Agency
BP Form 206

PCB Focal Persons
NBM No. 146, s. 2023
• PCB Focal Persons will be
given access in the OSBPS
v.2.0 to encode/edit BP Form
206.
• One (1) PCB Focal Person per
PCB.
• Only those endorsed by the
PCB Lead Agencies will be
granted access.

113
LEAD AGENCY PARTICIPATING AGENCIES
BP FORM 206
MASTER PLAN/
ROADMAP

BP Form 206 Submission Process
Encode
input in
OSBPS v.2.0
Provide
PAP details
Provide
PAP details
Approve
Submission
s
Policy/Planning
Office
Budget
Office
PCB Focal
Person Head of Agency
Submission to
DBM

The PCB in the FY 2024 Budget
115

FY 2024 BUDGET
PREPARATION
CALENDAR AND
SUBMISSION
REQUIREMENTS

OVERVIEW OF THE BUDGET
PREPARATION PHASE
PRE-BUDGETING
STAGE
SUBMISSION OF
BUDGET PROPOSAL
AND ACTUAL
OBLIGATION
CONDUCT OF
TECHNICAL
BUDGET AND
EXECUTIVE
REVIEW BOARD
HEARINGS
BUDGET
FINALIZATION,
PRINTING AND
SUBMISSION

Issuance of the
Budget Call
Conduct of Budget
Forum for National
Government
Agencies and
Government
Corporations
Consultations with:
RDC (with
ACOs/AROs), CSOs,
Student/Faculty
Associations,
PASUC, and Other
Stakeholders
Calendar of Activities
JANUARY JANUARY FEBRUARY

Coordination between Agency
Central Offices (ACOs) with their
respective Agency Regional
Offices (AROs) shall be
undertaken:
✓ AROs shall craft annual regional plans and
budgets anchored to the national priorities
✓ Agency programs to be implemented by
LGUs shall have been coordinated with the
targeted LGUs
✓ ACOs shall provide timely feedback to the
RDCs on the items that were and were
not included in the submitted proposals.

Encoding and
submission
(thru OSBPS v2.0) of:
FEBRUARY 1 –
APRIL 28
✓ FY 2022 Actual
Obligations
✓ FY 2022 – 2026
Revenue Program
APRIL 14
Issuance of NBM
for Budget Priorities
Framework
APRIL 17 –
MAY 15
✓Conduct of Technical
Budget Hearings
✓Encoding (thru
OSBPS v2.0) of
FY 2024 Budget
Proposals
✓Submission of signed
hard copies

Conduct of
Executive Review
Board (ERB)
Hearings
Sending of
Confirmation
Letters to Agencies
of the Total Budget
Levels
(Tiers 1 and 2)
Presentation to the
President and the
Cabinet of the FY
2024 Proposed
Budget Levels
MAY 26 –
JUNE 8 JUNE 13 - 14 JUNE 20 / 21

JUNE 23 –
JULY 1
Finalization of
FY 2024 Budget
Documents
(i.e., NEP, BESF
Tables, Staffing
Summary and
President's Budget
Message)
JULY 1 - 17
Printing of the
Budget Documents
JULY 20
Submission of the
Budget Documents
to the President

JULY 24
Submission of the
President's Budget
to Congress
Same day as the 2023 State of
the Nation Address

ACTIVITIES WITH REVISED SCHEDULE
ACTIVITY FROM TO
Encoding and submission (thru OSBPS) of
Past Year's Actual Obligations and FY 2022 -
2026 Revenue Program
February 1 -
April 28, 2023
January 23 -
April 28, 2023
Issuance of NBM for Budget Priorities
Framework (BPF)
April 14,
2023
3rd week of
March 2023

ACTIVITIES WITH REVISED SCHEDULE
ACTIVITY FROM TO
Encoding and submission of all BP Forms of FY
2024 Budget Proposals (thru OSBPS) Details of
Tier 1 (FEs) and Tier 2 (New Spending)
April 17 -
May 15,
2023
(29 days)
4th week of
March –
April 30,
2023
(35 days)
Submission of signed hard copies of FY 2024
Budget Proposals
Conduct of Technical Budget Hearings for Tier
2 (New Spending) Proposals, including PCB

SUBMISSION DEADLINE
Budget Preparation Forms for the:
✓FY 2022 Actual Obligations; and
✓FY 2022-2026 Revenue Program;
NO EXTENSION

REVISED SUBMISSION DEADLINE
All Budget Preparation Forms for
the FY 2024 Budget Proposals
(Tiers 1 and 2)
NO EXTENSION

Submission requirements
1
2
Budget proposals of departments/
agencies belonging to the education
sector should cover those activities
to be implemented within the
Calendar Year (CY) 2024 (i.e.,
January to December 2024 only)
irrespective of the Academic
year
For budget proposals of agencies
involving specific concerns, the
endorsement of pertinent
departments/agencies/
entities is required.

ENDORSING
ENTITY
SUBJECT OF ENDORSEMENT
CHED SUCs Budgets
DA Research and Development (R&D) in Agriculture and Fisheries
PSA Systems of Designated Statistics pursuant to E.O. No. 352
DOST R&D in natural resources, environment, technological and
engineering sciences
DENR-
NAMRIA
Procurement of data from airborne and spaceborne platforms
and other related products and services for mapping purposes
ICF Review
Panel
Funding proposals pertaining to the Hosting of International
Conferences

ENDORSING
ENTITY
SUBJECT OF ENDORSEMENT
NEDA New infrastructure projects as covered by approved Three-Year
Rolling Infrastructure Program (TRIP) and Public Investment
Program (PIP)
OPAPRU Payapa at Masaganang Pamayanan (PAMANA) Program
DICT Information Systems Strategic Plan (ISSP) in support of ICT-
related proposals
OEO-PhilSA R & D of space science and technology applications (SSTAs) &
Procurement of data from spaceborne platforms
lAEECC (DOE
as secretariat)
Government Energy Efficiency Projects

1
2
3
Budget proposals of departments/
agencies belonging to the education
sector should cover those activities to
be implemented within the Calendar
Year (CY) 2024 (i.e., January to
December 2024 only) irrespective
of the Academic year
For budget proposals of agencies
involving specific concerns, the
endorsement of pertinent
departments/agencies/entities
is required.
Budget proposals of participating
agencies that form part of convergence
programs and projects shall be limited
only to the specific priority
programs and projects of a PCB
duly coordinated with the lead
agencies.

5
6
7
The required submission modality
shall be via the Online Submission
of Budget Proposals System
(OSBPS) v2.0
Hard copies generated from the OSBPS
v2.0 must be submitted to the DBM in
three (3) sets, duly signed and
endorsed by the Department
Secretary or the Head of Other
Executive Office (OEO)
Hard copy submission must be the
same as the encoded data under
the OSBPS v2.0. If inconsistent, the
OSBPS v2.0 encoding shall
prevail.
All Budget Preparation (BP) Forms shall
be accomplished consistent with
Annex B of the FY 2024 Budget Call
4

FY 2024 Budget Call..................................

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