MASTERING GOVERNMENT BUDGETING IN THE PHILIPPINES: PRINCIPLES, PRACTICES, AND POLICIES

About Course

This 8-hour online course is designed to provide an in-depth understanding of the Philippine government budgeting system, focusing on its legal frameworks, operational procedures, and strategic significance in public governance. Participants will learn about the complete budget cycle—from preparation and authorization to execution, accountability, and audit—grounded in national laws such as the General Appropriations Act (GAA), the Administrative Code of 1987, and relevant DBM and COA issuances. Emphasis is placed on practical tools and best practices to promote transparency, efficiency, and fiscal discipline in budget management.

1. Explain the legal and institutional framework of budgeting in the Philippine government.
2. Understand and apply the complete budget cycle, including preparation, legislation, execution, and accountability.
3. Analyze the role of performance-based and cash-based budgeting in improving resource allocation.
4. Prepare budget proposals aligned with national and agency-specific goals.
5. Monitor and evaluate budget performance and compliance with fiscal policies.
6. Utilize tools for budget reporting, auditing, and control based on DBM and COA regulations.
7. Identify and address challenges in public financial management and propose reforms.

Course Content

MODULE 1: FOUNDATIONS OF GOVERNMENT BUDGETING IN THE PHILIPPINES

Introduction
Lesson 1: Overview of Public Finance and Fiscal Policy
Lesson 2: The Legal Framework of Government Budgeting (GAA, Administrative Code, etc.)
Lesson 3: Key Government Budgeting Institutions: DBM, COA, Congress, NEDA, and Line Agencies

MODULE 2: BUDGET PLANNING AND PREPARATION

MODULE 3: BUDGET LEGISLATION AND APPROVAL

MODULE 4: BUDGET EXECUTION AND IMPLEMENTATION

MODULE 5: MONITORING, REPORTING, AND EVALUATION

MODULE 6: INTERNAL CONTROL, AUDIT, AND ACCOUNTABILITY

MODULE 7: EMERGING TRENDS AND REFORMS IN BUDGET MANAGEMENT

HOW TO GET YOUR CERTIFICATE

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About Course

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Course Content

MODULE 1: FOUNDATIONS OF GOVERNMENT BUDGETING IN THE PHILIPPINES

Introduction

Lesson 1: Overview of Public Finance and Fiscal Policy

Lesson 2: The Legal Framework of Government Budgeting (GAA, Administrative Code, etc.)

Lesson 3: Key Government Budgeting Institutions: DBM, COA, Congress, NEDA, and Line Agencies

MODULE 2: BUDGET PLANNING AND PREPARATION

Introduction

Lesson 1: Budget Call and Budget Preparation Calendar

Lesson 2: Agency Budget Proposal Preparation

Lesson 3: Forward Estimates and Indicative Budget Ceilings

Lesson 4: Performance-Informed and Cash-Based Budgeting Approaches

Lesson 5: Gender and Development (GAD), Climate Change, and SDG Budgeting

MODULE 3: BUDGET LEGISLATION AND APPROVAL

Introduction

Lesson 1: The Role of Congress in the Budget Process

Lesson 2: Budget Hearings and Deliberations

Lesson 3: The Enactment of the General Appropriations Act (GAA)

Lesson 4: Special Purpose Funds and Automatic Appropriations

MODULE 4: BUDGET EXECUTION AND IMPLEMENTATION

Introduction

Lesson 1: Allotment and Cash Allocation Issuance

Lesson 2: Work and Financial Plan (WFP), Procurement Plan, and Obligation Requests

Lesson 3: Disbursement and Utilization Guidelines

Lesson 4: Budget Accountability and Realignment Mechanisms

Lesson 5: Managing Savings and Augmentation

MODULE 5: MONITORING, REPORTING, AND EVALUATION

Introduction

Lesson 1: Budget Utilization and Physical Accomplishment Reports

Lesson 2: The Unified Reporting System (URS)

Lesson 3: Mid-Year and Year-End Budget Performance Reviews

Lesson 4: Outcome-Based Budgeting and Evaluation

MODULE 6: INTERNAL CONTROL, AUDIT, AND ACCOUNTABILITY

Introduction

Lesson 1: Internal Control Systems for Budget Execution

Lesson 2: COA Circulars and Guidelines on Audit of Budget

Lesson 3: Preventing Irregular, Unnecessary, Excessive, and Unconscionable (IUEU) Expenditures

Lesson 4: Citizen Participatory Audit and Transparency Initiatives

MODULE 7: EMERGING TRENDS AND REFORMS IN BUDGET MANAGEMENT

Introduction

Lesson 1: The Budget Modernization Bill

Lesson 2: Open Government and Participatory Budgeting

Lesson 3: Digital Tools and E-Governance in Budgeting

Lesson 4: Global Best Practices in Public Sector Budgeting

HOW TO GET YOUR CERTIFICATE

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