DILG-DBM-NEDA-DOF

Joint Memorandum Circular 2016-1:

Summary Features
 COVERAGE

Performance
Provinces Monitoring Local
Cities
and Planning
Coordination
Municipalities

JMC covers the areas of Expenditure Investment

Local Planning, Investment Management Programming
Programming, Resource
Mobilization, Budgeting,
Expenditure Management,
and Performance Monitoring Resource
Budgeting
Mobilization
and Coordination in Fiscal
Oversight of DBM, NEDA,
DILG and DOF over
provinces, cities and
municipalities.
 Nature of Updated JMC
• A Convergence Issuance – or a document which aligns all
the relevant oversight activities and processes of DILG, DBM,
NEDA and DOF as this relates to the broadest definition of
Local Public Financial Management which includes Planning,
Budget Preparation, Budget Execution, Expenditure
Management, Revenue Generation, Resource Mobilization
• Updates what was prospective then to what is now current
(e.g., Local Treasury Operations Manual)
• Amends sections that have been overtaken by developments
– e.g., planning calendar
• Enhances the intent of the Local Government Code of
making the Province an oversight partner of the NG
 PURPOSE of JMC

• Establish the formal structure and mechanisms for

convergence among the oversight agencies at the national
and regional levels;
• Clearly identify and delineate the roles and responsibilities
of the oversight agencies, as well as the local government
units; and
• Prescribe the improved public financial management
policies, systems and tools within the context of
convergence through the identification of their inter-
dependencies and areas for complementation and
integration.
 IMPLEMENTING FRAMEWORK
AND INSTITUTIONAL STRUCTURE

oversee the implementation of this JMC

Coordinating update its provisions, as necessary

Committee on
Decentralization provide overall policy and operational
(CCD) oversight

review the progress of capacity

development
 Roles and Responsibilities of
Oversight Agencies and LGUs
• Set forth the responsibilities of the Oversight Agencies in all
areas of Public Financial Management.
• Instructed the agencies to coordinate their instruments and
efforts in the provision of guidance and capacity development
to LGUs for the purpose of harmonizing plans and programs not
only between provinces and their component LGU but also
with respect to National Plans and Programs.
• Expanded on the tools and systems now available to the DBM
and the DOF-BLGF with respect to Public Financial Management
areas such as budgeting and expenditure management and
revenue generation and resource mobilization.
POLICIES, SYSTEMS AND TOOLS
 Province-City/Municipality
Complementation
• Enjoined LGUs to:
➢ coordinate with each other with regard to the
schedules in the SLPBC 2016.
➢ reconstitution of the Provincial Development
Council in July of the election year and the
conduct of a planning conference involving all
component LGUs.
➢ Complete the PDPFP, CDPs, PDIP and LDIP by
November of the election year
➢ Undertake joint programs between the province
and the component LGUs as far as practicable.
 NGA-LGU Interface
• The LPDC may coordinate with N/RLAs for technical
inputs and guidance for the purpose of dovetailing
sectoral targets in the PDPFP, CDP, PDIP and LDIP.
Such coordination may be institutionalized through
the participation of N/RLAs in the LDC sectoral or
functional committees.
• To reduce the number of plans, LGUs shall integrate
sectoral requirements into the PDPFP, CDP, PDIP and
LDIP.
 NGA-LGU Interface
• LGUs are enjoined to provide venues for N/RLAs’ interface
in local planning, investment programming, resource
mobilization, budgeting and expenditure management
during the various stages of the planning cycle.
➢ Preparation of the PDPFP (last quarter of the election year) and
preparation for the approval of the CDP (1st quarter of the
following year);
➢ Updating of planning data base (January-May of election year);
➢ Updating of the PDIP, LDIP and AIP (April-May of every year); and
➢ Budget Preparation, Authorization and Review (June - December
of every year)
 PERFORMANCE MEASUREMENT
AND MONITORING
• Provided the rationale for performance
measurement and monitoring.
➢ DILG - LGPMS, the SGLG and the GFH
formerly the SGH.
➢ BLGF - LGFPMS, Local Government Fiscal
Sustainability Scorecard (Iskor ng Bayan), and
Local Treasurer’s Performance Standards.
➢ DBM - PMAT and the PFMIP.
 POLICY GUIDELINES FOR
PLANNING AND BUDGETING
• Introduced the RaPIDS as the framework for the planning data and
minimum dataset.

• Linked the preparation of the CDP and PDFP

• Linked the preparation of the LDIP to the other guidelines of BLGF on

revenue generation and forecasting, resource mobilization and revenue
targeting; the BOM for the generation of the medium-term forecasts of
current operating expenses.

• Directed planners to the DILG Concise Illustrative Guide in the event of

the presence of ad hoc planning bodies created in support of national
planning programs.

• Reconciled the schedules with the Synchronized Local Planning and

Budgeting Calendar (SLPBC) 2016.
Synchronized Local
Planning and Budgeting
Calendar (SLPBC 2016)
 Synchronized Local Planning and
Budgeting Calendar (SLPBC 2016)
Year/Month NG Oversight Agencies’ Activities
Guidelines, Manuals,
Tools, Systems
Year 1 - July • RPS Sourcebook (Election Year)
• CDP Guide and Reconstitution of Local
Illustrative Guide Planning Team
(DILG)
• DILG Policy Guidelines Preparation of workplan for
on Updating of Local updating/preparation of CDP
Plans
• RPS Sourcebook • Updating of
• CDP Guide and RaPIDS/LDIS
Illustrative Guide • Updating of Ecological
(DILG) Profile
• LGPMS (DILG)
• RaPIDS (DILG)
Synchronized Local Planning and
Budgeting Calendar (SLPBC 2016)
Year/Month NG Oversight Agencies’ Activities
Guidelines, Manuals,
Tools, Systems
Year 1 – • RPS Sourcebook • Formulation of goals,
August to • CDP Guide and strategies, and objectives
November Illustrative Guide • Identification of priority
(DILG) PPAs to achieve the
• RaPIDS (DILG) goals and objective for
the next 6 years
Year 1 - • DILG Guidelines on (Election Year)
September Reconstitution of Local Reconstitution of Local
Special Bodies Special Bodies
• CSO Handbook
 Synchronized Local Planning and
Budgeting Calendar (SLPBC 2016)
Year/Month NG Oversight Agencies’ Activities
Guidelines, Manuals,
Tools, Systems
Year 1 – • DILG Policy Guidelines Chair to present Structured
November- on Updating of Local List of PPAs
December Plans
• RMM (BLGF) Medium-term Revenue
Forecasts for Planning
Purposes generated by
Local Treasurer
• BOM (DBM) Medium-term Revenue
Forecasts for Current
Operating Expenses
prepared by Local Finance
Committee
 Synchronized Local Planning and
Budgeting Calendar (SLPBC 2016)
Year/Month NG Oversight Agencies’ Activities
Guidelines, Manuals,
Tools, Systems
Year 1 – • RPS Sourcebook • Sectoral Development
November- • CDP Guide and Plans completed (List of
December Illustrative Guide PPAs)
(DILG) • Preparation of first draft
of LDIP
Year 2 - • CDP Guide and • Finalization of LDIP
January Illustrative Guide • Drafting of
(DILG) Implementation
• RMM (BLGF) Instruments
Year 2 - • CDP Guide and Finalization of
February Illustrative Guide Implementation Instruments
(DILG)
 Synchronized Local Planning and
Budgeting Calendar (SLPBC 2016)
Year/Month NG Oversight Agencies’ Activities
Guidelines, Manuals,
Tools, Systems
Year 1 – • RPS Sourcebook • Sectoral Development
November- • CDP Guide and Plans completed (List of
December Illustrative Guide PPAs)
(DILG) • Preparation of first draft
of LDIP
Year 2 - • CDP Guide and • Finalization of LDIP
January Illustrative Guide • Drafting of
(DILG) Implementation
• RMM (BLGF) Instruments
Year 2 - • CDP Guide and Finalization of
February Illustrative Guide Implementation Instruments
(DILG)
 Synchronized Local Planning and
Budgeting Calendar (SLPBC 2016)
Year/Month NG Oversight Agencies’ Activities
Guidelines, Manuals,
Tools, Systems
Year 2 – March • CDP Guide and • Approval of CDP to
Illustrative Guide include the
(DILG) implementation
Instruments
• Submission of CDP to
the Province for review
Year 2 - May • RPS Sourcebook • Preparation of AIP by the
• CDP Guide and Local Finance Committee
Illustrative Guide
(DILG)
• RMM (BLGF)
• BOM
 Synchronized Local Planning and
Budgeting Calendar (SLPBC 2016)
Year/Month NG Oversight Agencies’ Activities
Guidelines, Manuals,
Tools, Systems
Year 2 – June 7 • CDP Guide and • Approval of AIP by
Illustrative Guide (DILG) the Local
• BOM Sanggunian
Year 2 – June 16 • BOM (DBM) Issuance of Budget Call
Year 2 – July 5 • BOM (DBM) Conduct of Budget
Forum
Year 2 – July 15 • BOM (DBM) Prepare and submit
Budget Proposal
(department heads)
Year 2 - August • BOM (DBM) Conduct of Budget
Hearing
 Synchronized Local Planning and
Budgeting Calendar (SLPBC 2016)
Year/Month NG Oversight Activities
Agencies’
Guidelines, Manuals,
Tools, Systems
Year 2 – October • BOM (DBM) Preparation and Submission
of Executive Budget
Year 2 – October • BOM (DBM) Enactment of an
17 onwards Appropriation Ordinance
Year 2 – Within 3 • BOM (DBM) Submission of Appropriation
days after the Ordinance to Province for
approval of Review
Ordinance
authorizing the
Annual
appropriation
 Synchronized Local Planning and
Budgeting Calendar (SLPBC 2016)
Year/Month NG Oversight Activities
Agencies’
Guidelines, Manuals,
Tools, Systems
Year 2 – Within 90 • BOM (DBM) Review of Appropriation
days from the Ordinance of Barangays
receipt of the
submitted
annual/supplemen
tal budgets for
review of PCM
Year 3 January- • BOM (DBM) • Budget Execution
December • Budget Accountability
• RPS Sourcebook Monitoring of
• CDP Guide and implementation of the CDP
Illustrative Guide
(DILG)
 Synchronized Local Planning and
Budgeting Calendar (SLPBC 2016)
Year/Month NG Oversight Activities
Agencies’
Guidelines, Manuals,
Tools, Systems
April • CDP Guide and Adjustment of LDIP
Illustrative Guide
(DILG)

May • CDP Guide and Preparation of AIP

Illustrative Guide
(DILG)

June 7 • CDP Guide and Approval of AIP

Illustrative Guide
(DILG)
Thank you!