Budgeting in the Local Government Unit. This helps the Neo Councilors how budget authorization in the LGU is done. A great help for the Sangguniang concerned in their review to their Annual Budget.
Public Fiscal Management (Economic planning and fiscal management in the Phil...Jeff Gadong
The Philippines has traditionally had a private enterprise economy with limited government intervention. While some state-owned enterprises expanded under Marcos, the Aquino government pursued privatization. Economic planning focused on growth targets and project implementation. Responsibility for planning fell to the National Economic and Development Authority (NEADA). The NEADA produced several 5-year plans under Marcos and Aquino focusing on poverty alleviation, employment, and equitable growth. However, goals were not always achieved due to conflicts and indecisiveness. The government also focused on maintaining relations with international creditors, limiting development spending.
The Philippine government budgeting process involves 4 phases - budget preparation, budget authorization, budget execution, and budget accountability. During budget preparation, the DBCC determines economic targets and expenditure levels. Government agencies then submit their budget proposals. The President submits the proposed budget to Congress for authorization. Congress can amend the budget bill before passing it into law. The approved budget is then executed, with agencies implementing programs and projects. Budget accountability involves oversight to ensure proper use of funds.
During the preparation phase, the Executive prepares the proposed National Budget. This is followed by the legislation phase where the Congress authorize the General Appropriations Act. In the execution phase, agencies utilize their approved budgets and during the accountability phase the executive phase, agencies utilize their approved, the executive monitor and evaluate the use of the budget
This document outlines the composition and functions of local school boards and local development councils in the Philippines according to the Local Government Code. It states that each province, city, and municipality must establish a local school board to oversee supplementary budgeting and other matters. It also requires each local government unit to have a development council composed of local officials and NGO representatives to formulate development plans. The executive committee of each development council is tasked to act on its behalf between full council meetings.
The document discusses fiscal administration and the budget process in the Philippines. It covers:
1) Key aspects of fiscal administration including intergovernmental relations and the roles of agencies like Congress, the Department of Finance, and Commission on Audit.
2) Sources of funds for local governments including internal revenue allotments, shares of national wealth and taxes, and the formulas for allocating these funds.
3) Core budget concepts used by the Philippine government like the one-fund concept, balanced budgeting, and total resource budgeting. It also discusses the annual budget cycle.
Fiscal administration involves the management of financial resources including revenue generation, fund availability, and ensuring funds are spent wisely, lawfully, and efficiently. It is an important administrative responsibility. The key Philippine government agencies involved in fiscal functions are Congress, the Department of Finance, Department of Budget and Management, and Commission on Audit. The budget process involves preparation, authorization, implementation, and accountability stages at both the national and local levels.
Fiscal policy refers to a government's taxing and spending decisions. The document discusses the fiscal policies of past Philippine administrations. The Marcos administration focused on indirect taxes and infrastructure spending. The first Aquino administration reduced deficits through tax reform and a value added tax. The Ramos administration had surpluses from asset sales and foreign investment. The Arroyo administration enacted expanded VAT but debt peaked and infrastructure spending declined. The current Aquino administration faced deficits but raised GDP.
The document discusses procurement procedures for World Bank-assisted projects in the Philippines. It provides answers to frequently asked questions about Republic Act 9184 and the procurement methods used for World Bank projects. Key points:
- The Philippines follows World Bank procurement policies and guidelines for World Bank-assisted projects to ensure fairness for firms from eligible countries.
- The most common procurement methods for World Bank projects in the Philippines are National Competitive Bidding (NCB) and International Competitive Bidding (ICB), with NCB being more common as contracts are unlikely to attract international competition.
- The procurement method is determined by factors like the contract size, nature, and consideration of economy and efficiency as outlined in agreements between
Public Fiscal Management (Economic planning and fiscal management in the Phil...Jeff Gadong
The Philippines has traditionally had a private enterprise economy with limited government intervention. While some state-owned enterprises expanded under Marcos, the Aquino government pursued privatization. Economic planning focused on growth targets and project implementation. Responsibility for planning fell to the National Economic and Development Authority (NEADA). The NEADA produced several 5-year plans under Marcos and Aquino focusing on poverty alleviation, employment, and equitable growth. However, goals were not always achieved due to conflicts and indecisiveness. The government also focused on maintaining relations with international creditors, limiting development spending.
The Philippine government budgeting process involves 4 phases - budget preparation, budget authorization, budget execution, and budget accountability. During budget preparation, the DBCC determines economic targets and expenditure levels. Government agencies then submit their budget proposals. The President submits the proposed budget to Congress for authorization. Congress can amend the budget bill before passing it into law. The approved budget is then executed, with agencies implementing programs and projects. Budget accountability involves oversight to ensure proper use of funds.
During the preparation phase, the Executive prepares the proposed National Budget. This is followed by the legislation phase where the Congress authorize the General Appropriations Act. In the execution phase, agencies utilize their approved budgets and during the accountability phase the executive phase, agencies utilize their approved, the executive monitor and evaluate the use of the budget
This document outlines the composition and functions of local school boards and local development councils in the Philippines according to the Local Government Code. It states that each province, city, and municipality must establish a local school board to oversee supplementary budgeting and other matters. It also requires each local government unit to have a development council composed of local officials and NGO representatives to formulate development plans. The executive committee of each development council is tasked to act on its behalf between full council meetings.
The document discusses fiscal administration and the budget process in the Philippines. It covers:
1) Key aspects of fiscal administration including intergovernmental relations and the roles of agencies like Congress, the Department of Finance, and Commission on Audit.
2) Sources of funds for local governments including internal revenue allotments, shares of national wealth and taxes, and the formulas for allocating these funds.
3) Core budget concepts used by the Philippine government like the one-fund concept, balanced budgeting, and total resource budgeting. It also discusses the annual budget cycle.
Fiscal administration involves the management of financial resources including revenue generation, fund availability, and ensuring funds are spent wisely, lawfully, and efficiently. It is an important administrative responsibility. The key Philippine government agencies involved in fiscal functions are Congress, the Department of Finance, Department of Budget and Management, and Commission on Audit. The budget process involves preparation, authorization, implementation, and accountability stages at both the national and local levels.
Fiscal policy refers to a government's taxing and spending decisions. The document discusses the fiscal policies of past Philippine administrations. The Marcos administration focused on indirect taxes and infrastructure spending. The first Aquino administration reduced deficits through tax reform and a value added tax. The Ramos administration had surpluses from asset sales and foreign investment. The Arroyo administration enacted expanded VAT but debt peaked and infrastructure spending declined. The current Aquino administration faced deficits but raised GDP.
The document discusses procurement procedures for World Bank-assisted projects in the Philippines. It provides answers to frequently asked questions about Republic Act 9184 and the procurement methods used for World Bank projects. Key points:
- The Philippines follows World Bank procurement policies and guidelines for World Bank-assisted projects to ensure fairness for firms from eligible countries.
- The most common procurement methods for World Bank projects in the Philippines are National Competitive Bidding (NCB) and International Competitive Bidding (ICB), with NCB being more common as contracts are unlikely to attract international competition.
- The procurement method is determined by factors like the contract size, nature, and consideration of economy and efficiency as outlined in agreements between
This presentation discusses local fiscal administration in the Philippines. It defines local fiscal administration and outlines its scope, including revenue generation, allocation and utilization, and other aspects. It discusses the legal basis of local fiscal administration per the constitution and relevant laws. The institutional framework and organization of local fiscal administration are presented, including the roles of national government agencies, local government units at the provincial, city, and municipal levels, and their mandatory and optional offices. Policies of fiscal and monetary policy are briefly introduced. Realities facing local fiscal administration like dependence on central government funds and lack of coordination are also noted.
This document discusses public fiscal administration in the Philippines. It defines public fiscal administration as the formulation, implementation, and evaluation of taxation, revenue administration, resource allocation, budgeting, public expenditure, borrowing, debt management, accounting, and auditing policies. It describes how fiscal policies are closely linked to other government policies and are influenced by political processes. It also outlines the key government agencies involved in fiscal policy administration and their roles, including the Department of Finance, Department of Budget and Management, National Economic Development Authority, Bangko Sentral ng Pilipinas, and Development Budget Coordination Council.
For the complete budget process, you can watch the video entitled “The Philippine Budget Process” or click the link below
https://www.youtube.com/watch?v=OUbUC94oa6s
The document discusses the budget process in the Philippines government. It begins with the origins and definitions of the terms related to budgets. It then outlines the four main phases of budget management: preparation, legislation, execution, and accountability. In the preparation phase, government agencies submit proposed budgets to be reviewed and consolidated into the President's Budget. This is then submitted to Congress for legislation and approval as the General Appropriations Act. In the execution phase, funds are released and spent to implement programs. The accountability phase involves monitoring and evaluation of budget usage.
The document discusses the power of local government units in the Philippines to create sources of revenue and levy taxes according to the 1987 Constitution and 1991 Local Government Code. It outlines that provinces, cities, municipalities, and barangays each have the power to tax and generate their own revenue. It also summarizes the fundamental principles that govern local government financial affairs, including that funds must only be spent for public purposes, revenue collection must be authorized by law, and fiscal responsibility is shared by local government authorities.
The Supreme Court ruled that local government units' just share of national taxes is not limited to taxes collected by the Bureau of Internal Revenue, but also includes customs duties collected by the Bureau of Customs. This is expected to increase LGUs' internal revenue allotment by 27.61% or PHP234 billion in 2022. To mitigate the fiscal impact, the draft executive order proposes full devolution of certain national government functions to LGUs. It outlines principles for transition plans and establishing a growth equalization fund, while ensuring capacity building and coordination between different levels of government.
This document discusses the fundamental principles of local fiscal administration in the Philippines. It covers topics such as budgeting processes that must be followed by local government units, sources of local government revenue including the Internal Revenue Allotment, limitations on budget appropriations, and the review of appropriation ordinances. The key points are that all money spent by local governments must be appropriated through legal processes, budgets must be based on approved development plans, and fiscal responsibility is shared by all with authority over financial matters.
The document discusses public fiscal administration and the national budgeting process in the Philippines. It provides information on key aspects of fiscal administration including budget formulation, implementation, evaluation and auditing. It also describes the national budget cycle including preparation, legislation, execution and accountability. Details are given on the budget preparation process, forms and contents of the national budget, budget amounts from 2010 to the proposed 2018 budget, and the legislative budget process in the Philippines Congress.
The document discusses key concepts related to decentralization and local governance in the Philippines based on the 1987 Constitution and the Local Government Code. It defines key terms like "just share", decentralization, local autonomy, and the relationship between national and local governments. It outlines the four types of decentralization - political, administrative, fiscal, and policy decentralization. It also discusses the operative principles of decentralization and the concept of municipal corporations.
1) The document discusses financial control procedures for local governments in the Philippines including fiscal years, accountability, the local finance committee's functions, and the roles of accountants, treasurers, and financial reporting requirements.
2) Key officers like the local treasurer and accountant have responsibilities for financial record keeping, deposits, and rendering accounts according to Commission on Audit standards.
3) The local finance committee assists with budgeting, expenditures, and reviews to ensure compliance with laws and policies.
The document discusses fiscal administration in the Philippines, outlining the government agencies and processes involved in public financial management. It describes the national and local budgeting systems, including the stages of budget preparation, authorization, implementation and accountability. Key aspects of local fiscal administration are also summarized such as revenue sources, legal basis, types of funds, and the local budgetary process.
National Development and Revenue ExpenditureKaren S.
The document discusses public fiscal administration in the Philippines, including taxation, revenue, and expenditures at the national and local levels. It provides details on:
- The roles of the Bureau of Internal Revenue and Bureau of Customs in tax collection.
- Sources of revenue and financing for the national government, local governments, and public corporations through taxation, borrowing, and other means.
- The processes involved in public expenditures at different levels of government.
Public finance deals with the government's revenue and expenditures. It has expanded in scope from just covering administrative and defense costs to also promoting citizen welfare through various economic and social functions. The subject matter of public finance includes studying the effects of taxation, spending, borrowing, and deficits on economic goals like growth, stability, equity, and efficiency. It also analyzes the fiscal policies used to achieve these objectives. Public finance has traditionally been divided into four parts - public revenue, public expenditure, public debt, and financial administration.
This document discusses the linkage between local planning and budgeting in the Philippines. It provides the legal basis for harmonizing local development plans with budgets. The key documents in the plan-budget cycle are the Development Plan, Local Development Investment Program, Annual Investment Program, and local budgets. The process involves developing long-term development plans, prioritizing projects and programs, determining resource requirements, and allocating budgets accordingly to operationalize approved development plans. The goal is to achieve efficiency and effectiveness in resource allocation across all local government units.
The document provides an overview of the barangay budgeting process. It discusses the key stages which include budget preparation, authorization, review, execution, and accountability. The punong barangay prepares the budget with input from others. It is then authorized through enactment by the sangguniang barangay. The approved budget is then reviewed by the sangguniang bayan to ensure compliance. Once enacted, the punong barangay is responsible for budget execution and ensuring accountability of funds.
The document discusses the four phases of the budget process:
1) Budget Preparation which occurs from January to July and involves developing budget parameters and proposals.
2) Budget Legislation from August to December where Congress debates and approves the budget through legislation.
3) Budget Execution from January to December which is when approved funds are released and agencies implement projects.
4) Budget Accountability also from January to December involves agencies reporting on financials and performance so the budget utilization can be assessed.
Philippine Public Fiscal Administration by Daisy T. Besing (MPA)Daisy Besing
This document discusses fiscal administration, which involves managing financial resources for governments and other public institutions. It outlines key aspects of fiscal administration including systems and processes for budgeting, accounting, auditing, and managing revenue and expenditures. It also provides historical details on the development of fiscal administration in the Philippines, describing the government agencies and processes involved in national and local budgeting and financial management.
The document outlines the key steps in budget execution in the Philippines:
1. DBM issues guidelines and agencies submit Budget Execution Documents outlining plans.
2. DBM prepares an Allotment Release Program and Cash Release Program to set limits on agency spending.
3. Allotments authorizing agency obligations are released through the Agency Budget Matrix or Special Allotment Release Orders.
4. The 2013 budget aims to simplify this by making the GAA the comprehensive allotment release document.
The document discusses local government revenue generation and budgeting in the Philippines. It outlines various taxes, fees, and other revenue sources local governments can utilize. It also describes the budget preparation, authorization, review, execution, and accountability processes local governments must follow, including setting allocation priorities, the roles of executive and legislative branches, and factors that can affect budget implementation.
The document summarizes the scope and coverage of the Philippine civil service. It outlines that the civil service embraces all branches of the Philippine government, including government-owned corporations. Positions are classified as either career service or non-career service. Career service positions are characterized by entrance based on merit and fitness determined by exam, opportunity for advancement, and security of tenure. These include open and closed career positions as well as permanent laborers. Non-career service positions have limited tenure and are not based on competitive exams. The document provides details on eligibility requirements and classes of positions for both career and non-career civil service.
The document discusses the national and local government budget processes in the Philippines. For the national government budget process, it describes the four phases: budget preparation, budget authorization, budget execution, and budget accountability. It provides details on the key documents, players, and steps involved in each phase. For the local government budget process, it similarly outlines the budget preparation and budget authorization phases, identifying the legal basis, key players, and emerging roles for civil society organizations in engaging with and providing inputs to the process at the local level.
Group5- Working Procedure of execution of Works under different schemes in PR...ChGulu
The document provides an overview of Panchayati Raj Institutions (PRIs) in India and the execution of development works by gram panchayats. It discusses the structure and functions of PRIs, various development schemes implemented by them, and the process for planning, estimating, approving, and executing works according to the Odisha Gram Panchayat Rules. This includes tendering procedures, measurements, payments, and accounting practices as per the Odisha Public Works Department Code and Odisha Government Financial Rules. Fund management in gram panchayats, panchayat samitis, and zilla parishads is also summarized according to the prescribed guidelines.
This presentation discusses local fiscal administration in the Philippines. It defines local fiscal administration and outlines its scope, including revenue generation, allocation and utilization, and other aspects. It discusses the legal basis of local fiscal administration per the constitution and relevant laws. The institutional framework and organization of local fiscal administration are presented, including the roles of national government agencies, local government units at the provincial, city, and municipal levels, and their mandatory and optional offices. Policies of fiscal and monetary policy are briefly introduced. Realities facing local fiscal administration like dependence on central government funds and lack of coordination are also noted.
This document discusses public fiscal administration in the Philippines. It defines public fiscal administration as the formulation, implementation, and evaluation of taxation, revenue administration, resource allocation, budgeting, public expenditure, borrowing, debt management, accounting, and auditing policies. It describes how fiscal policies are closely linked to other government policies and are influenced by political processes. It also outlines the key government agencies involved in fiscal policy administration and their roles, including the Department of Finance, Department of Budget and Management, National Economic Development Authority, Bangko Sentral ng Pilipinas, and Development Budget Coordination Council.
For the complete budget process, you can watch the video entitled “The Philippine Budget Process” or click the link below
https://www.youtube.com/watch?v=OUbUC94oa6s
The document discusses the budget process in the Philippines government. It begins with the origins and definitions of the terms related to budgets. It then outlines the four main phases of budget management: preparation, legislation, execution, and accountability. In the preparation phase, government agencies submit proposed budgets to be reviewed and consolidated into the President's Budget. This is then submitted to Congress for legislation and approval as the General Appropriations Act. In the execution phase, funds are released and spent to implement programs. The accountability phase involves monitoring and evaluation of budget usage.
The document discusses the power of local government units in the Philippines to create sources of revenue and levy taxes according to the 1987 Constitution and 1991 Local Government Code. It outlines that provinces, cities, municipalities, and barangays each have the power to tax and generate their own revenue. It also summarizes the fundamental principles that govern local government financial affairs, including that funds must only be spent for public purposes, revenue collection must be authorized by law, and fiscal responsibility is shared by local government authorities.
The Supreme Court ruled that local government units' just share of national taxes is not limited to taxes collected by the Bureau of Internal Revenue, but also includes customs duties collected by the Bureau of Customs. This is expected to increase LGUs' internal revenue allotment by 27.61% or PHP234 billion in 2022. To mitigate the fiscal impact, the draft executive order proposes full devolution of certain national government functions to LGUs. It outlines principles for transition plans and establishing a growth equalization fund, while ensuring capacity building and coordination between different levels of government.
This document discusses the fundamental principles of local fiscal administration in the Philippines. It covers topics such as budgeting processes that must be followed by local government units, sources of local government revenue including the Internal Revenue Allotment, limitations on budget appropriations, and the review of appropriation ordinances. The key points are that all money spent by local governments must be appropriated through legal processes, budgets must be based on approved development plans, and fiscal responsibility is shared by all with authority over financial matters.
The document discusses public fiscal administration and the national budgeting process in the Philippines. It provides information on key aspects of fiscal administration including budget formulation, implementation, evaluation and auditing. It also describes the national budget cycle including preparation, legislation, execution and accountability. Details are given on the budget preparation process, forms and contents of the national budget, budget amounts from 2010 to the proposed 2018 budget, and the legislative budget process in the Philippines Congress.
The document discusses key concepts related to decentralization and local governance in the Philippines based on the 1987 Constitution and the Local Government Code. It defines key terms like "just share", decentralization, local autonomy, and the relationship between national and local governments. It outlines the four types of decentralization - political, administrative, fiscal, and policy decentralization. It also discusses the operative principles of decentralization and the concept of municipal corporations.
1) The document discusses financial control procedures for local governments in the Philippines including fiscal years, accountability, the local finance committee's functions, and the roles of accountants, treasurers, and financial reporting requirements.
2) Key officers like the local treasurer and accountant have responsibilities for financial record keeping, deposits, and rendering accounts according to Commission on Audit standards.
3) The local finance committee assists with budgeting, expenditures, and reviews to ensure compliance with laws and policies.
The document discusses fiscal administration in the Philippines, outlining the government agencies and processes involved in public financial management. It describes the national and local budgeting systems, including the stages of budget preparation, authorization, implementation and accountability. Key aspects of local fiscal administration are also summarized such as revenue sources, legal basis, types of funds, and the local budgetary process.
National Development and Revenue ExpenditureKaren S.
The document discusses public fiscal administration in the Philippines, including taxation, revenue, and expenditures at the national and local levels. It provides details on:
- The roles of the Bureau of Internal Revenue and Bureau of Customs in tax collection.
- Sources of revenue and financing for the national government, local governments, and public corporations through taxation, borrowing, and other means.
- The processes involved in public expenditures at different levels of government.
Public finance deals with the government's revenue and expenditures. It has expanded in scope from just covering administrative and defense costs to also promoting citizen welfare through various economic and social functions. The subject matter of public finance includes studying the effects of taxation, spending, borrowing, and deficits on economic goals like growth, stability, equity, and efficiency. It also analyzes the fiscal policies used to achieve these objectives. Public finance has traditionally been divided into four parts - public revenue, public expenditure, public debt, and financial administration.
This document discusses the linkage between local planning and budgeting in the Philippines. It provides the legal basis for harmonizing local development plans with budgets. The key documents in the plan-budget cycle are the Development Plan, Local Development Investment Program, Annual Investment Program, and local budgets. The process involves developing long-term development plans, prioritizing projects and programs, determining resource requirements, and allocating budgets accordingly to operationalize approved development plans. The goal is to achieve efficiency and effectiveness in resource allocation across all local government units.
The document provides an overview of the barangay budgeting process. It discusses the key stages which include budget preparation, authorization, review, execution, and accountability. The punong barangay prepares the budget with input from others. It is then authorized through enactment by the sangguniang barangay. The approved budget is then reviewed by the sangguniang bayan to ensure compliance. Once enacted, the punong barangay is responsible for budget execution and ensuring accountability of funds.
The document discusses the four phases of the budget process:
1) Budget Preparation which occurs from January to July and involves developing budget parameters and proposals.
2) Budget Legislation from August to December where Congress debates and approves the budget through legislation.
3) Budget Execution from January to December which is when approved funds are released and agencies implement projects.
4) Budget Accountability also from January to December involves agencies reporting on financials and performance so the budget utilization can be assessed.
Philippine Public Fiscal Administration by Daisy T. Besing (MPA)Daisy Besing
This document discusses fiscal administration, which involves managing financial resources for governments and other public institutions. It outlines key aspects of fiscal administration including systems and processes for budgeting, accounting, auditing, and managing revenue and expenditures. It also provides historical details on the development of fiscal administration in the Philippines, describing the government agencies and processes involved in national and local budgeting and financial management.
The document outlines the key steps in budget execution in the Philippines:
1. DBM issues guidelines and agencies submit Budget Execution Documents outlining plans.
2. DBM prepares an Allotment Release Program and Cash Release Program to set limits on agency spending.
3. Allotments authorizing agency obligations are released through the Agency Budget Matrix or Special Allotment Release Orders.
4. The 2013 budget aims to simplify this by making the GAA the comprehensive allotment release document.
The document discusses local government revenue generation and budgeting in the Philippines. It outlines various taxes, fees, and other revenue sources local governments can utilize. It also describes the budget preparation, authorization, review, execution, and accountability processes local governments must follow, including setting allocation priorities, the roles of executive and legislative branches, and factors that can affect budget implementation.
The document summarizes the scope and coverage of the Philippine civil service. It outlines that the civil service embraces all branches of the Philippine government, including government-owned corporations. Positions are classified as either career service or non-career service. Career service positions are characterized by entrance based on merit and fitness determined by exam, opportunity for advancement, and security of tenure. These include open and closed career positions as well as permanent laborers. Non-career service positions have limited tenure and are not based on competitive exams. The document provides details on eligibility requirements and classes of positions for both career and non-career civil service.
The document discusses the national and local government budget processes in the Philippines. For the national government budget process, it describes the four phases: budget preparation, budget authorization, budget execution, and budget accountability. It provides details on the key documents, players, and steps involved in each phase. For the local government budget process, it similarly outlines the budget preparation and budget authorization phases, identifying the legal basis, key players, and emerging roles for civil society organizations in engaging with and providing inputs to the process at the local level.
Group5- Working Procedure of execution of Works under different schemes in PR...ChGulu
The document provides an overview of Panchayati Raj Institutions (PRIs) in India and the execution of development works by gram panchayats. It discusses the structure and functions of PRIs, various development schemes implemented by them, and the process for planning, estimating, approving, and executing works according to the Odisha Gram Panchayat Rules. This includes tendering procedures, measurements, payments, and accounting practices as per the Odisha Public Works Department Code and Odisha Government Financial Rules. Fund management in gram panchayats, panchayat samitis, and zilla parishads is also summarized according to the prescribed guidelines.
The document discusses the barangay budget preparation process in the Philippines according to the Local Government Code. It explains that the barangay budget is prepared by the Punong Barangay and treasurer, must include certain mandatory appropriations, and cannot allocate over 55% of funds to personnel services by law. The budget then undergoes authorization by the Sangguniang Barangay through an appropriations ordinance, which requires majority approval to pass.
This document is the city manager's budget message for the proposed fiscal year 2016 operating budget for the town of Ocean City, Maryland. It provides an overview of the $145 million budget, including a breakdown of expenditures and revenues by fund. It also describes the budget preparation process and highlights that the general fund budget has decreased slightly while remaining balanced and continuing to fund services at the current level.
Annual Procurement Planning Rule II - Procurement Planning.pdfMariaMicaEllaYT
The document discusses procurement planning and budgeting. It states that all procurement must be included in the Annual Procurement Plan (APP) and must be consistent with the approved budget. The APP is formulated based on Project Procurement Management Plans from implementing units and must be approved by the head of the procuring entity or their designee. The APP can be revised every six months and changes must be submitted to the Government Procurement Policy Board. Procurement can only be undertaken in accordance with the approved APP.
The Philippine National Budget Process.pptxera1martinez
The document discusses the key aspects of the Philippine national budget process. It involves four phases - budget preparation, authorization, execution, and accountability. During budget preparation, the Development Budget Coordinating Committee determines economic targets and expenditure levels. Government agencies then prepare their budget estimates and submit them to the Department of Budget and Management for review. The President submits the proposed budget to Congress, where it undergoes scrutiny before being passed into law as the General Appropriations Act. The approved budget is then implemented through the release of funds to agencies, monitored by adjustments, and ensured accountability through audits.
The budget process for Fiscal Year 2016 involves four main phases:
1) Formulation - the Governor's office prepares economic forecasts and program/financial plans for departments. Revenues are projected using economic data.
2) Adoption - the Legislature considers the Governor's budget proposal and passes a General Appropriations Bill, which is sent to the Governor for approval.
3) Execution - funds are released per the Appropriations Act and departments submit allotment revisions, which must be approved by the Bureau of Budget & Management Research, which monitors budget execution.
4) Audit - a year-end evaluation ensures compliance and accountability through analysis of financial transactions, accounts and reports to improve effectiveness and efficiency.
The document outlines the 4 phases of the national budget cycle in the Philippines: 1) Budget Preparation, 2) Budget Legislation, 3) Budget Execution, and 4) Budget Accountability. It provides details on the budget preparation phase, which involves stakeholder engagement, technical budget hearings, executive review, and submission of the President's Budget to Congress.
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.
2012 Administrative Decision Revised on Peer Review System WashingtonDr Lendy Spires
This document outlines the Kimberley Process Certification Scheme (KPCS) peer review system for monitoring participants' implementation of the KPCS. It describes the components of the system: (1) annual reporting by participants on their implementation of the KPCS, (2) review visits conducted by other participants every 3 years, and (3) review missions that can be conducted if significant non-compliance is found. It provides guidelines for the annual reports and standard terms of reference for the review visits and missions. The goal of the peer review system is to enhance the credibility and effectiveness of the KPCS.
The document discusses the barangay development planning process in the Philippines. It explains that the barangay development plan is an official document that contains programs, projects and activities to address community issues and improve quality of life. It also describes the legal basis for preparing these plans, the importance of involving stakeholders, and ensuring the plan's contents address community needs. Finally, it outlines the barangay budget process, including requirements to properly fund prioritized programs and the calendar of activities for development plan preparation and budget submission.
The budgeting process involves four phases: preparation, authorization, execution, and accountability. During preparation, the Development Budget Coordinating Committee determines economic targets and expenditure levels. Government agencies then prepare their budget estimates. The President submits the proposed budget to Congress, where it undergoes review before becoming law through the General Appropriations Act. The Department of Budget and Management implements the budget through fund releases to agencies and ensures funds are properly spent and accounted for. Adjustments may be made throughout the year in response to new laws, economic changes, or resource availability.
The budgeting process involves four phases: preparation, authorization, execution, and accountability. During preparation, the Development Budget Coordinating Committee determines economic targets and expenditure levels. Government agencies then prepare their budget estimates. The President submits the proposed budget to Congress, where it undergoes review before becoming law through the General Appropriations Act. The Department of Budget and Management implements the budget through fund releases to agencies and ensures proper allocation and spending of funds.
CLARIFICATORY GUIDELINES ON THE FORMULATION OF THE EXECUTIVE-LEGISLATIVE AGEN...DILGNaga
This document provides clarification and guidelines on formulating the Executive-Legislative Agenda (ELA) for local government units in the Philippines. It situates the ELA in the context of mandated development plans and clarifies that the ELA should be based on priorities that emerge from analyses in the Comprehensive Development Plan. It provides guidance on the process, content, roles of different actors, and format of the ELA. The ELA is intended to outline the agreed priorities of the executive and legislative branches that will be implemented in their term.
Provisional agenda and annotations Lima1-8 Dec 2014Dr Lendy Spires
This document provides the provisional agenda and annotations for the 41st session of the Subsidiary Body for Implementation (SBI). The agenda covers a range of organizational matters and substantive issues relating to reporting, review, and implementation under the UNFCCC and Kyoto Protocol. Key items include the status of submissions and review of national communications and biennial reports from Annex I parties, compilation and synthesis reports on the information in these documents, and revision of the guidelines for national communications. The document also outlines the organization of work for the session and notes that a multilateral assessment working group session will be held to assess progress by developed countries toward emission reduction targets.
This document provides an update on Fund Office functions and the CGIAR Fund status. It discusses:
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2. 5 Phases of Local
Budget Process
(1) Budget Preparation;
(2) Budget Authorization;
(3) Budget Review;
(4) Budget Execution and
(5) Budget Accountability
3. Budget Authorization Phase
“No money shall be paid out of the
local treasury except in pursuance of
an Appropriation Ordinance or law”
(Section 305 (a), RA No. 7160).”
4. Legal Basis of
Budget Authorization
On or before the end of the current fiscal year, the
Sanggunian concerned shall enact, through an
ordinance, the annual budget of the local government
unit for the ensuing fiscal year on the basis of the
estimates of income and expenditures submitted by
the local chief executive (Section 319, RA No. 7160).
5. Key Players in
Budget Authorization
Local Chief Executive
Sanggunian
Committee on Appropriations
/Finance
Secretary to the Sanggunian
Local Finance Committee
6. Key Players in
Budget Authorization
Heads of Departments and
Offices
CSOs and Private Sector Groups
7. Steps in the Budget
Authorization Phase
Step 1. Enact the Appropriation Ordinance
Step 2. Approve the Appropriation Ordinance
Step 3. Post the Appropriation Ordinance
Step 4. Forward copies of the approved Appropriation
Ordinance to the reviewing authority
8. Step 1. Enact the Appropriation Ordinance
1.1.Check the Budget Documents
DOCUMENT SIGNATORY
Budget Message Local Chief Executive (LCE)
Local Expenditure Program Local Chief Executive (LCE)
Plantilla of Personnel HRMO/LCE
Annual Operating Budget of
Local Economic Enterprise
(LEE)
Head of LEE/LCE
9. Step 1. Enact the Appropriation Ordinance
1.1.Check the Budget Documents
DOCUMENT SIGNATORY
Resolution Adopting the
Annual Investment Program
(AIP) – Annex “AIP document”
SB Secretary
Presiding Officer
LCE
Supporting Documents
DILG Endorsed GAD Plan &
Budget
MPDC
Budget Officer
LCE
10. Step 1. Enact the Appropriation Ordinance
1.2. Evaluate the Budget
Check the Receipts Portion in the LEP
estimated income VS. expenditure
program
taxes and fees allowed by Tax Ordinance
Real Property Taxes (RPT) vs. total amount
of due
11. Step 1. Enact the Appropriation Ordinance
1.2. Evaluate the Budget
Check the The Expenditure Program
level of appropriations
provisions for associated PS costs
debt services VS. Ceiling (20 %)
LDRRMF is not less than 5%
development projects is not less than 20%
12. Step 1. Enact the Appropriation Ordinance
1.2. Evaluate the Budget
Check the The Expenditure Program
consistent with the AIP
NOTE: The proposed APP, which is the consolidation of all PPMPs of
all departments/offices or end-user units in the LGU, and which shall
include all procurement activities planned for the budget year, and
schedules of procurement activities, which are integrated into the AIP,
may be used by the Sanggunian in its evaluation of the LEP
(Executive Budget), among others.
13. Step 1. Enact the Appropriation Ordinance
1.3. Deliberate the Budget
Presentation of the Executive Budget to the Sanggunian
Deliberation Proper
The LFC, in assisting the Sanggunian, shall
Make available pertinent data
Be present during committee hearings
appearance/s of Heads of Departments and Offices, if needed
• mandate, vision/mission, major final output, performance indicators and
targets functions and corresponding projects
• nature of the work for each PPA, expected results, level of funding
•
14. Step 1. Enact the Appropriation Ordinance
1.3. Deliberate the Budget
The LFC, in assisting the Sanggunian, shall
appearance/s of Heads of Departments and Offices, if
needed
•organizational setup/staffing modification
•accomplishment of the department/office for the
preceding fiscal year
•
15. Step 1. Enact the Appropriation Ordinance
1.3. Deliberate the Budget
ensure that the provisions on budgetary requirements and general
limitations under RA No. 7160 and other laws are strictly complied with in
the proposed budget.
GUIDE QUESTIONS DURING BUDGET DELIBERATIONS
Is the budget consistent with the AIP?
Does the budget adequately provide funds for the delivery of basic services
and maintenance of facilities enumerated under Section 17 of RA No. 7160?
Are the requirements of component LGUs considered and equitably allocated
for in the budget?
16. Step 1. Enact the Appropriation Ordinance
1.3. Deliberate the Budget
GUIDE QUESTIONS DURING BUDGET DELIBERATIONS
Is the proposed expenditure program within the recommended ceiling for
economic, social and general public services?
Are the existing/proposed organizational structure and staffing pattern
designed and implemented taking into consideration the service requirements
and financial capability of the LGU subject to the minimum standards and
guidelines of the Civil Service Commission (CSC) and the provisions of RA No.
7160?
Does the existing/proposed complement have the capability to implement the
plans and programs and to deliver basic public services?
17. Step 1. Enact the Appropriation Ordinance
1.3. Deliberate the Budget
GUIDE QUESTIONS DURING BUDGET DELIBERATIONS
Are there expenditures that need to be reduced to ensure
reasonable economy in local government operations?
Will there be projects or activities that need to be “fast tracked,’
and procedures to be simplified to minimize utilization of
resources?
Are the probability of collectionstimated revenues and other
receipts of reasonable?
•
18. Step 1. Enact the Appropriation Ordinance
1.3. Deliberate the Budget
GUIDE QUESTIONS DURING BUDGET DELIBERATIONS
Are the new tax and other revenue measures proposed to finance
the budget covered by tax ordinances?
Is the proposed borrowing or other credit financing within the
capability of the LGU to pay?
•
34. Rules Governing the Enactment of an
Appropriation Ordinance
1. A majority of all the members of the Sanggunian who have
been elected and qualified shall constitute a quorum to
transact official business. Should a question of quorum be
raised during a session, the Presiding Officer shall
immediately proceed to call the roll of the members and
thereafter announce the results (Section 53, RA No. 7160;
Article 106, IRR of RA No. 7160).
35. Rules Governing the Enactment of an
Appropriation Ordinance
2. The proposed Appropriation Ordinance shall be
accompanied by a brief explanatory note containing
the justification for its approval (Article 107 [b], IRR of
RA No. 7160).
36. Rules Governing the Enactment of an
Appropriation Ordinance
3. The proposed Appropriation Ordinance shall be
signed by the author or authors and submitted to the
Secretary to the Sanggunian who shall report the same
to the Sanggunian at its next meeting (Article 107 (b),
RA No. 7160).
37. Rules Governing the Enactment of an
Appropriation Ordinance
4. The proposed Appropriation Ordinance if certified as
urgent by the LCE, may be presented to and
considered by the Sanggunian at the same meeting
when it was first reported to the Sanggunian, whether
or not it is included in the calendar of business without
need of suspending the rules (Article 107 ( e), IRR of
RA No. 7160).
38. Rules Governing the Enactment of an
Appropriation Ordinance
5. No ordinance shall be considered on second reading
in any regular meeting unless it has been reported out
by the proper committee to which it was referred,
normally the Committee on Appropriations, or certified
as urgent by the LCE (Article 107 [d], IRR of RA No.
7160).
39. Rules Governing the Enactment of an
Appropriation Ordinance
6. The Secretary to the Sanggunian shall prepare
copies of the proposed Appropriation Ordinance in the
form it was passed during the second reading and shall
distribute to each Sanggunian member a copy thereof
for the third reading and final consideration (Article 107
[f], IRR of RA No. 7160).
40. Rules Governing the Enactment of an
Appropriation Ordinance
7. If the proposed Appropriation Ordinance is certified
as urgent by the LCE, it may be submitted for final
voting immediately after debate or amendment during
the second reading (Article 107 [f], IRR of RA No.7160).
41. Rules Governing the Enactment of an
Appropriation Ordinance
8. The approved Appropriation Ordinance shall
be stamped with the seal of the Sanggunian and
recorded in a book kept for the purpose (Article
107 (h), IRR of RA No. 7160).
42. Rules Governing the Enactment of an
Appropriation Ordinance
10. The Secretary to the Sanggunian shall affix his
signature to the enacted Appropriation Ordinance and
present the same to the Presiding Officer for his
signature (Article 469 (c) (2) IRR, RA No. 7160).
43. Rules Governing the Enactment of an
Appropriation Ordinance
10. The Secretary to the Sanggunian shall forward the
Appropriation Ordinance enacted by the Sanggunian
and duly certified by the Presiding Officer to the LCE
for approval (Article 469 (c (3), IRR, RA No. 7160).
44. Voting Requirement to Enact an
Appropriation Ordinance
An Appropriation is defined under Section 306(b) of RA No.
7160 as “an authorization made by ordinance directing the
payment of goods and services from local government funds.”
Pursuant to Article 107(g), IRR of RA No. 7160, “x x x. Any
ordinance or resolution directing the payment of money . . .,
shall require the affirmative vote of a majority of all the
Sanggunian members for its passage.
45. Voting Requirement to Enact an
Appropriation Ordinance
While the IRR of RA No. 7160 does not explicitly
state that an appropriation ordinance requires the
majority vote of all the members of the sanggunian
(qualified majority), it does not likewise expressly
state that it requires only a majority vote of the
members present there being a quorum (simple
majority).
46. Voting Requirement to Enact an
Appropriation Ordinance
Note: In determining the total membership of the
Sanggunian, the Vice-Governor or the Vice-Mayor, as
the case maybe, is included
(Gamboa vs. Aguirre and Araneta, G.R. No. 134213,
July 20, 1999).
47. Voting Requirement to Enact an
Appropriation Ordinance
Simple Majority means the majority vote of all those
present in a session there being a quorum, while
qualified majority refer to the majority vote of all the
members duly elected and qualified regardless of
wehther all of them were present or not in a particular
session (La Carlota City vs. Rojo, G.R. No. 181367,
April 24, 2012).
48. Voting Requirement to Enact an
Appropriation Ordinance
Reading the definition of an “Appropriation” under Section 306
(b) of RA No. 7160 as an authorization made by ordinance
directing the payment of goods and services from local
government funds vis-à-vis the second sentence of Article 107
(g) of the IRR of RA No. 7160 that any ordinance authorizing or
directing payment of money or creating liability shall require the
affirmative vote of all sanggunian members for its passage, it
can be clearly inferred that an appropriation ordinance shall
require the affirmative vote of a majority of all the sanggunian
members for its passage, that is, qualified majority
49. Voting Requirement to Enact an
Appropriation Ordinance
The law would impose a more onerous
requirement on a sanggunian authorization for
the passage of an ordinance directing payment
of goods and services than that required for
other ordinances that do not involve
authorization for the use of public funds
50. Voting Requirement to Enact an
Appropriation Ordinance
The decisions of the Supreme Court in the
following cases would sustain the
inference that the enactment of an
Appropriation Ordinance (would) indeed
require the majority vote of all the
members of the sanggunian:
51. Voting Requirement to Enact an
Appropriation Ordinance
ZAMORA VS. CABALLERO, G.R. No. 147767, January
14, 2004 “Lastly, for a resolution authorizing the
Governor to enter into a construction contract to be
valid, the vote of the majority of all members of the
Sanggunian, and not only of those present during the
session, is required (italics supplied) in accordance
with Section 468[54] of the LGC in relation to Article
107[55] of its Implementing Rules.
52. Voting Requirement to Enact an
Appropriation Ordinance
ZAMORA VS. CABALLERO, G.R. No. 147767,
January 14, 2004
X x x Applying Section 468 of the LGC and Article 107
of its Implementing Rules, there being fourteen
members in the Sanggunian, the approval of eight
members is required to authorize the governor to enter
into the Contract with the Allado Company since it
involves the creation of liability for payment on the part
of the local government unit.
53. Voting Requirement to Enact an
Appropriation Ordinance
PRESENT ABSENT RESIGN TOTAL
7 6 1 14
ZAMORA VS. CABALLERO, G.R. No. 147767, January 14, 2004
AFFIRMATIVE NEGATIVE TOTAL
6 (7) 0 6
54. Voting Requirement to Enact an
Appropriation Ordinance
QUISUMBING VS. GARCIA, G.R. No. 175527, December 8, 2008
“The question of whether a sanggunian authorization separate from the
appropriation ordinance is required should be resolved depending on the
particular circumstances of the case. Resort to the appropriation ordinance is
necessary in order to determine if there is a provision therein which covers
the expense to be incurred or the contract to be entered into. Should the
appropriation ordinance, for instance, already contain in sufficient detail the
project and cost of a capital outlay such that all that the local chief executive
needs to do after undergoing the requisite public bidding is to execute the
contract, no further authorization is required, the appropriation ordinance
already being sufficient (italics supplied).”
55. Voting Requirement to Enact an
Appropriation Ordinance
Given these Decisions of the Supreme Court, the following
pronouncements are clear:
Provided that the Appropriation Ordinance already contains
sufficient detail of the project/s and the cost/s thereof, the
Appropriation Ordinance will serve as the sanggunian
authorization for the local chief executive to enter into
contracts, thus, considered as sufficient compliance of the
requirement under Section 22 (c) of RA No. 7160, which
provides:
56. Voting Requirement to Enact an
Appropriation Ordinance
“x x x (c) Unless otherwise provided in this Code, no
contract may be entered into by the local chief
executive in behalf of the local government unit without
prior authorization by the sanggunian concerned. A
legible copy of such contract shall be posted at a
conspicuous place in the provincial capitol or the city,
municipal or barangay hall.”
57. Voting Requirement to Enact an
Appropriation Ordinance
A resolution (or ordinance) authorizing the local
chief executive to enter into contract/s involves the
creation of liability on the part of the LGU, thus, it
requires the majority vote of all members of the
sanggunian pursuant to Article 107 of the IRR if RA
No. 7160.
58. Voting Requirement to Enact an
Appropriation Ordinance
Since the Appropriation Ordinance can be a substitute for
the principal condition of prior sanggunian authorization
before the local chief executive enters into contracts, then
the voting requirement for that principal condition of
sanggunian authorization (which is majority of all
sanggunian members) should also be the voting
requirement for the acceptable substitute thereof (i.e.,
the Appropriation Ordinance).
59. Limitations on Legislative Action
The Sanggunian may not increase the proposed
amount in the executive budget nor include new
items except to provide for statutory and
contractual obligations but in no case shall it
exceed the total appropriations in the executive
budget (Article 415, IRR of RA No. 7160).
60. Failure to Enact the Annual Appropriations
(Section 323, RA No. 7160)
the ordinance authorizing the appropriations of the
preceding year shall be deemed re-enacted
shall continue to hold sessions, without additional
remuneration for its members, until the ordinance
authorizing the annual appropriations is approved, and no
other business may be taken up during such sessions
(Article 415, IRR of RA No. 7160).
61. Failure to Enact the Annual Appropriations
(Section 323, RA No. 7160)
If the Sanggunian still fails to enact such ordinance
after 90 days from the beginning of the fiscal year,
the preceding year’s budget shall remain in
force and effect until such time that the ordinance
authorizing the annual appropriations is passed by
the Sanggunian concerned (Article 415, IRR of RA
No. 7160).
62. Approval of the Appropriation Ordinance
by the LCE
The Appropriation Ordinance enacted by the
Sanggunian shall be presented to the LCE for
approval, in which case, he shall affix his
signature on every page thereof
63. Veto of Appropriation Ordinance
by the LCE
Otherwise, he shall veto it and return the
same with his objections to the Sanggunian,
which may proceed to reconsider the same. A
veto may be partial or total (entirety)
64. Veto of Appropriation Ordinance
by the LCE
shall be communicated by the LCE to the
Sanggunian within 15 days in the case of a
province, and 10 days in the case of a city or
municipality; otherwise, the ordinance shall be
deemed approved as if the LCE had signed it
(Section 54 [b], RA No. 7160).
65. Veto of Appropriation Ordinance
by the LCE
The LCE may veto any ordinance on the ground that it is ultra
vires (i.e., “beyond the powers”) or prejudicial to the public welfare,
stating his reasons therefore in writing.
The LCE, except the Punong Barangay, shall have the power to
veto any particular item or items of an Appropriation Ordinance,
an ordinance or resolution adopting a local development plan and
public investment program, or an ordinance directing the payment of
money or creating liability.
66. Veto Power of the LCE
(Section 55, RA No. 7160)
The LCE may veto any ordinance on the ground that it is ultra
vires
The LCE, except the Punong Barangay, shall have the power
to veto any particular item or items of an Appropriation
Ordinance,
The veto shall not affect the item or items that are not
objected to.
The LCE may veto an ordinance or resolution only once.
67. Override of the Veto (Section 55 [c], RA No.
7160; Article 109 [e], IRR of RA No. 7160).
The Sanggunian may override the veto of the LCE by two-thirds
(2/3) vote of all its members
Such override will make the ordinance effective for all legal intents
and purposes even without the approval of the LCE.
68. Override of the Veto (Section 55 [c], RA No.
7160; Article 109 [e], IRR of RA No. 7160).
How do you find 2/3 of 14?
Change two-thirds to a decimal and then multiply the decimal and
your number. To convert 2/3 to decimal, divide the numerator by the
denominator: 2 / 3 = 0.66666 ... 7, which you can round to 0.67.
Example, 0.67 x 14 = 9.38 or 9
69. Post the Approriation Ordinance
The secretary to the sanggunian concerned shall cause
the posting of an ordinance or resolution in the bulletin
board at the entrance of the provincial capitol and the city,
municipal, or barangay hall in at least two (2)
conspicuous places in the local government unit
concerned not later than five (5) days after the approval
thereof. (Section 59 (b), RA No. 7160)
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70. Post the Approriation Ordinance
The text of the ordinance or resolution shall be
disseminated and posted in Filipino or English or in the
language or dialect understood by the majority of the
people in the local government unit concerned, and the
secretary to the sanggunian shall record such fact in a
book kept for the purpose, stating the dates of approval
and postings.
71. Post the Approriation Ordinance
In the case of highly urbanized and independent
component cities, the main features of the
ordinance or resolution duly enacted or adopted
shall, in addition to being posted, be published
once in a local newspaper of general circulation.
(Section 59 (d), RA No. 7160).
72. Post the Approriation Ordinance
The Appropriation Ordinance shall take effect after ten
(10) days from the date a copy thereof is posted in the
bulletin board at the entrance of the provincial capitol and
the city, municipal, or barangay hall as the case may be,
and in at least two (2) other conspicuous places in the
government unit concerned. (Section 59 [a], RA No. 7160;
DILG MC No. 2010-149, 12/14/10)
73. Post the Approriation Ordinance
In Tanada vs Tuvera, the Supreme Court
declared that a law “which have not
been published has no force and
effect” (136 SCRA 27, April 24, 1985).
74. Forward copies of the approved
Appropriation Ordinance to the reviewing
authority
For component cities and municipalities, the Secretary to
the Sangguniang Panlungsod or Sangguniang Bayan, as
the case may be, shall forward to the Sangguniang
Panlalawigan within three (3) days after approval (Section
56, RA No. 7160), copies of the approved Appropriation
Ordinance for review in accordance with Section 327 of
RA No. 7160.
75. Forward copies of the approved
Appropriation Ordinance to the reviewing
authority
For provinces, highly–urbanized cities, independent
component cities and municipalities within the
Metropolitan Manila Area, the Secretary to the
Sangguniang Panlalawigan, Sangguniang Panlungsod or
Sangguniang Bayan, as the case may be, shall transmit to
the DBM within three (3) days after its approval (Section
56, RA No. 7160), copies of the approved Appropriation
Ordinance for review in accordance with (Section 326 of RA
No. 7160).
76. Forward copies of the approved
Appropriation Ordinance to the reviewing
authority
The Appropriation Ordinance shall be supported by the
approved AIP, duly supported by the DILG-endorsed GAD
Plan and Budget, Local Disaster Risk Reduction and
Management Plan, list of PPAs for the Local Council for the
Proection of Children and Peace and Order Plan,
Sangguinan Resolution approving the AIP, veto message, if
any, and Sanggunian action on the veto, if any.