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

4. Budget preparation starts
with the Budget Call, which sets
the parameters and procedures to
guide agencies in preparing their
respective proposed budgets.

5. Agencies engage citizens
as they prepare their proposed
budgets, through the Budget
Partnership Agreements with
civil society organizations (CSOs),
Bottom-Up Budgeting (BUB), and
other participatory budgeting
mechanisms.
CITIZEN
ENGAGEMEN
T

7. AGENCY HEARING AND REVIEWS
These are conducted after department and agencies submit their
Agency Budget proposals to the DBM. Here, agencies defend their
proposed budgets before a technical panel of DBM, based on performance
indicators on output targets ad absorptive capacity. DBM bureaus review
the agency proposals and prepare recommendations

8. PRESENTATION TO THE PRESIDENT
The proposed budget is presented by the DBM, together
with the DBCC, to the President and Cabinet for further
refinements or reprioritization. After the president and cabinet
approve the proposed National expenditure Plan, the DBM
prepares and finalizes the budget documents to the submitted
Congress

9. The 1987 constitution mandates the president to
submit the proposed budget to congress within 30 days
from the opening of the regular session of congress.
PRESIDENT’S BUDGET

11. The House of Representatives, in
plenary, assigns the President’s Budget
to the House Appropriations
Committee. The Committee and its
Sub- Committees schedule and
conduct hearings on the budgets of
the department and agencies and
scrutinize their respective programs
and projects. It then crafts the General
Appropriations Bill (GAB)
HOUSE
DELIBERATION
S

12. SENATE
DELIBERATIONS
Unlike normal legislation, the
Constitution first requires the House
to approve the GAB before the Senate
considers the same. However, to
expedite the process, the Senate
Committee on Finance usually starts
hearings on the President’s Budget
well before the House formally
transmits the GAB. Like in the House,
the Committee on Finance sponsors
the GAB in plenary, which then
approves the Senate version of the
GAB.

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

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

15. Budget legislation ends when the President signs the GAA into law. Prior to this,
the President may veto or set conditions for implementation of certain items in the GAA,
which are then specified in the President’s Veto Message. Unlike other legislation, the
President may effect a “line item veto” of specific provisions of the GAB.
If in case Congress fails to pass the GAB on time, the President may re-enact the
previous year’s GAA until such time that the fresh Budget is passed.
Enactment