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    Lecture Notes On Philippines Budgeting

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    Jotham Mumina
    The document discusses three approaches to budgeting in the Philippines: Performance Budgeting which allocates resources based on program goals and measured results; Planning Programming Budgeting System which stresses linking planning and budgeting to support economic plans and targets; and Zero Based Budgeting where each expenditure is justified based on its own merits rather than the previous year's budget.

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    Lecture Notes On Philippines Budgeting

    Uploaded by

    Jotham Mumina
    20 views2 pages
    The document discusses three approaches to budgeting in the Philippines: Performance Budgeting which allocates resources based on program goals and measured results; Planning Programming Budgeting System which stresses linking planning and budgeting to support economic plans and targets; and Zero Based Budgeting where each expenditure is justified based on its own merits rather than the previous year's budget.

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    Lecture Notes on Philippines Budgeting

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    98506434 Lecture Notes on Philippines Budgeting (8)

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    The document discusses three approaches to budgeting in the Philippines: Performance Budgeting which allocates resources based on program goals and measured results; Planning Programming Budgeting System which stresses linking planning and budgeting to support economic plans and targets; and Zero Based Budgeting where each expenditure is justified based on its own merits rather than the previous year's budget.

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    © All Rights Reserved
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    Download as docx, pdf, or txt
    20 views2 pages

    Lecture Notes On Philippines Budgeting

    Uploaded by

    Jotham Mumina
    The document discusses three approaches to budgeting in the Philippines: Performance Budgeting which allocates resources based on program goals and measured results; Planning Programming Budgeting System which stresses linking planning and budgeting to support economic plans and targets; and Zero Based Budgeting where each expenditure is justified based on its own merits rather than the previous year's budget.

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    of 2

    Lecture Notes VIII Philippine Budgeting Process, Approach and Techniques

    Jai Leonard I. Carinan

    Performance Budgeting – it uses statement of missions, goals and objectives to


    explain why the money is being spent. It is a way to allocate resources to
    achieve specific objectives based on program goals and measured results. The
    key to understanding performance-based budgeting lies beneath the word
    “result”. In this method, the entire planning and budgeting framework is result
    oriented. There are objectives and activities to achieve these objectives and
    these form the foundation of the overall evaluation.

    Planning Programming Budgeting System (PPBS) – is a concept that stresses


    the importance of establishing a strong linkage between planning and
    budgeting. It emanates from the policy of the government to formulate and
    implement a national budget that is an instrument of national development,
    reflective of national objectives, strategies and plans. Under the PPBS concept,
    the budget is anchored on the degree by which the accomplishment of economic
    plans and attainment of target contained in the Medium-Term Philippine
    Development Plan (MTPDP) and the Medium-Term Public Investment Program
    (MTPIP) are supported.

    Zero Based Budgeting (ZBB) System – a method of budgeting expenditures in


    which each expenditure is justified on its overall merits rather than being based
    on the budget for the previous year. A zero-base budget is most often proposed
    (but seldom implemented) for governments. Governments generally establish
    budget expenditures based on expenditures for the previous year.

    Required Video Review

    Philippine Center For National Budget Legislation


    http://budgetlegislation.com/interactive.php

    Required Reading

    Book VI National Government Budgeting


    http://www.openlexproject.com/political/administrative-law/book-vi-national-
    government-budgeting/
    Lecture Notes VIII Philippine Budgeting Process, Approach and Techniques
    Jai Leonard I. Carinan

    References:

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