CITY BUDGET OFFICE

VISION

The Center of Excellence in Local Budget Administration.

MISSION

To provide quality basic services and promote sustainable development of the City through rational, responsive, effective and efficient allocation of resources.

FUNCTIONS

With the enactment of the Local Government Code of 1991 RA 7160, the City Planning & Development Office is mandated the following functions:

GOALS

To be the enabling partner of the city government in the elivery of the highest level of basic, social and economic services by providing an effective expenditure management through the continued development of competent, responsive and professional civil servants within the office.

Duties and Responsibilities

CORE VALUES:

To be effective in this role, CBO commits to demonstrate and uphold the following organizational values:

The first of these ten core values spell out the word PRINCIPLED, an attribute for which we in the CBO wish ourselves to be widely known.

public of the Philippines

 

CITY GOVERNMENT OF ANTIPOLO

Province of Rizal

 

Office of the City Budget Officer

 

 

MESSAGE

The budget does not only impact on the contextualization of entitlements – it ties up fiscal responsibility and the scarce resource base which in effect enables the efforts to meet the rhetorics of good governance. The government budgeting guru, Salvador M. Enriquez, Jr. once stated that, “as a tool for proper governance, the budget should be based on a vision of development and directed at achieving the most for the least cost.” Given that, the City Budget Office (CBO) is committed to exercise skillful management of the City of Antipolo’s budget, efficiently manage revenues and expenditures to ensure fiscal balance and propel the City towards self-sufficiency which is the real essence of local autonomy.

As the City Government of Antipolo traverses towards the path of an enabling and empowering City Government rather than simply serving its people, the City Budget Office, as a key member of the City Government’s economic management team – plays a pivotal role that could make a difference between the city’s dynamic development and its perennial backwardness. Together with the City Treasurer’s Office, the CBO is tasked with achieving and maintaining fiscal balance that will ensure the overall stability not only of city government finances, but of the economy as a whole.

It monitors with the City Treasurer’s Office and the City Planning and Development Office, the financial management and operational performance of all city government offices and programs supported by public funds, with a view of ensuring their most productive and beneficial use while minimizing inefficiency and waste.

The CBO faces a great challenge and opportunity to come up with catalytic and innovative approaches that will blaze a trail towards a meaningful and radical change which redounds to the City’s development and progress. It is a mandate to the CBO to prepare, help execute and monitor performance-based and mission-driven budget for the City of Antipolo. In every program, and in every agency, we shall be measuring success not by good intentions or by peso spent, but rather by results achieved.

MAURA MARIVIC S. LEYVA

City Budget Officer

 

ORGANIZATIONAL STRUCTURE

PRACTICES (Operation)

THE BUDGET PROCESS

Budgeting is the process of systematically relating the expenditures of funds to the accomplishment of planned activities. It plays a key role in promoting the economic recovery and growth of the city. It also plays a vital role in the attainment of good fiscal management. And being the office, which is responsible for local government budgeting; the five phases of budget process was systematically observed and undertaken, these are: (1) Budget Preparation; (2) Budget Authorization; (3) Budget Review; (4) Budget Execution; and (5) Budget Accountability.

These phases are all part of a continuing process as shown in the diagram below:

BUDGET PREPARATION

It is the first phase in the local budget process. It involves cost estimation per Programs/Projects/Activities (PPAs), preparation of budget proposals, executive review of budget proposals, and preparation of the Budget Message, Local Expenditure Program (LEP), and the Budget Expenditures and Sources of Financing (BESF); these last three (3) documents comprise the Executive Budget which starts with the issuance of Budget Call and ends with the submission of the executive budget to the Sanggunian on or before October 16 of each year.

Budget Preparation Flow Chart

ACTIVITY INDICATIVE OFFICIALS

SCHEDULE RESPONSIBLE

BUDGET AUTHORIZATION

It is the second phase in the local budget process. This legislative function of enacting the ordinance authorizing the budget is in accordance with the fundamental principle that no money shall be paid out of the local treasury except in pursuance of an Appropriation Ordinance or law. This phase starts from the time the Sanggunian receives the executive budget submitted by the LCE and ends with the enactment of the Appropriation Ordinance and approval thereof by the LCE.

The City Budget Officer has assisted the City Mayor during the presentation of the executive Budget to the Sangguniang Panlungsod. We have also assisted all the Department Heads and the members of the Committee on Appropriation of the Sangguniang Panlungsod during the Budget Hearing.

BUDGET REVIEW

It is the third phase in the local budget process. Its primary purpose is to determine whether the ordinance has complied with the budgetary requirements and general limitations set forth in the Local Government Code of 1991 as well provisions of other applicable laws and starts from the time the reviewing authority receives the Appropriation Ordinance for review and ends with the issuance of the review action.

In line with the function of the office, we made the recommendation of the Local Finance Committee in the review of the annual and supplemental budgets of the sixteen (16) barangays for final action by the Sangguniang Panlungsod.

BUDGET EXECUTION

It is the fourth phase in the local budget process. It involves in the release of allotments and the certification of available appropriations and cash; the recording of actual obligations and disbursement of funds for authorized Programs/Projects and Activities to produce goods and services that will benefit the general public. A critical aspect of this phase is the collection of funds, such that disbursements do not exceed appropriations.

Budget Execution Flow Chart

BUDGET ACCOUNTABILITY

This is the last phase of the budget process. It encompasses the recording and reporting of estimated and actual income and expenditures as well as the monitoring and evaluation of the LGU’s performance vis-à-vis prescribed standards/policies and planned targets. It is essentially accounting for the performance of the LGU in terms of income/revenue generation and resource utilization for the implementation of its PPAs for the year.

Budget Accountability Flow Chart

BUSINESS PROCESS or FLOW CHART