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V. Government Budgeting and Its Process: By: Tessie M. Mangrobang

The document discusses the government budgeting process in the Philippines. It defines what a government budget is and explains that the Philippine national budget refers to the total budgets of government departments, support for local governments, and government corporations. It also classifies budget types and explains the importance of budgeting as an instrument for development, good governance, and performance measurement. The major phases of the budget process are described as budget preparation, authorization, execution, and accountability. Recent national budgets under Presidents Aquino and Duterte are also summarized.

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Tessie Mangrobang
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104 views15 pages

V. Government Budgeting and Its Process: By: Tessie M. Mangrobang

The document discusses the government budgeting process in the Philippines. It defines what a government budget is and explains that the Philippine national budget refers to the total budgets of government departments, support for local governments, and government corporations. It also classifies budget types and explains the importance of budgeting as an instrument for development, good governance, and performance measurement. The major phases of the budget process are described as budget preparation, authorization, execution, and accountability. Recent national budgets under Presidents Aquino and Duterte are also summarized.

Uploaded by

Tessie Mangrobang
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
You are on page 1/ 15

V.

Government Budgeting and Its


Process

By: Tessie M. Mangrobang


Topics to be discussed:
I. Government Budget
II. Government Budgeting Definition
III. Importance of Government Budgeting
IV. Kinds of Budget
V. The National Budget in a Nutshell
VI. The Major Processes in Government
Budgeting
Introduction

What is Budget?
 Buyers and Holmes (2000) define a budget as a financial
and/or quantitative statement prepared and approved prior
to be pursued during that period for the purpose of
attaining a given objective.

 Lucey (1988) defines a budget as the annual process of


funds allocation, which should be seen as stages in the
progressive fulfillment of the long term objectives of the
organizations.
I. Government Budget

-In general, a government budget is the financial


plan of a government for a given period, usually
for a fiscal year, which shows what its resources
are, and how they will be generated and used over
the fiscal period.
Philippine National Budget

-refers to the totality of the budgets of various


departments of the national government including
the NG support to Local Government Units
(LGUs) and Government Owned and Controlled
Corporations (GOCCs).
CLASSIFICATION OF BUDGET

Balanced budget: government receipts =government


expenditure

Deficit budget: when government expenditure > government receipts

Surplus budget: when government expenditure< government receipts


*Philippines recorded a Government Budget deficit equal to
7.50% of the country's Gross Domestic Product in
2020. source: Department of Finance of the Philippine Republic
II. GOVERNMENT BUDGETING

 It is the critical exercise of allocating revenues


and borrowed funds to attain the economic and
social goals of the country.
III. IMPORTANCE OF GOVERNMENT
BUDGETING
1. Instrument for 2. Instrument for GOOD
DEVELOPMENT GOVERNANCE
a) Political tool a) Administrative tool

a) Socio-economic tool a) Performance Measurement tool

a) Human development tool


IV. KINDS OF BUDGET
As to Nature As to Basis

1. Annual Budget 1. Performance Budget

2. Supplemental Budget 2. Line-Item Budget

3. Special Budget 3. Zero-based Budget


V. The National Budget in a
Nutshell.
PRES. BENIGNO AQUINO III ADMINISTRATION (2011-2016)

YEAR NATIONAL BUDGET PLAN/PROGRAM


BUDGET
2011 P 1.645T “Tungo sa Paggugol na Matuwid”
2012 P 1.816T “Paggugol na Matuwid: Diretso sa Tao”
2013 P 2.006T “Paggugol na Matuwid: Atas ng Tao”
2014 P2.265 T “Paggugol na Matuwid: Daan sa Kasaganahan”
2015 P2.606T “Paggugol na Matuwid: Kaunlaran Para sa
Lahat”
2016 P3T “Paggugol na Matuwid: Saligan ng Tuloy-Tuloy
na Pag-unlad”
V. The National Budget in a Nutshell.
PRES. RODRIGO DUTERTE ADMINISTRATION (2017-2022)
YEAR NATIONAL BUDGET PLAN/PROGRAM
BUDGET
2017 P 3.350T “A Budget for Real Change”
2018 P 3.767T “A Budget that Reforms and Transforms”
2019 P 3.662 T “Building a Bright Future for the Philippines
and its People”
2020 P 4.100T “Continuing the journey to a more peaceful and
progressive Philippines”
2021 P 4.506T “Reset, Rebound and Recover: Investing for
Resiliency and Sustainability.”
2022 P 5.024 T “Sustaining the Legacy of Real Change for the
Future Generations”
Vi. GOVERNMENT BUDGET PROCESS/PHASES
1. Budget Preparation
2. Budget
Authorization/Legislation
3. Budget Execution
4. Budget Accountability
References
 https://www.academia.edu/27610986/Philippine_B
udget_Process?fbclid=IwAR1YRKRHE9K0EUom
DNWq3IkX1FMkPo-xRdXDVt4C9enKI9YKi9IA
2YRir7M
 https://www.dbm.gov.ph/images/pdffiles/201229-2
021-Budget-at-a-Glance.pdf
 https://www.dbm.gov.ph/wp-content/uploads/2012
/03/PGB-B2.pdf
 https://www.ombudsman.gov.ph/UNDP4/wp-conte
nt/uploads/2012/12/Chap3_FAQ.pdf
 https://pssc.org.ph/wp-content/pssc-archives/The%
20Philippine%20Statistician/1954/Num%202/09_
The%20New%20Budget%20System%20For%20T

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