Formulation of an Agency Annual Budget Budget Process.

Formulation of an Agency Annual Budget

Budget Process

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BUDGET REFERENCESBUDGET REFERENCES

P L A N N I N G*PARTICIPATION OF ALL PNP UNITS AND PARTICIPATION OF ALL PNP UNITS AND

ORCHESTRATED BY OPBC.ORCHESTRATED BY OPBC.

National Thrust & Development Plan

Security Plan

DBM Fiscal Guidelines

DILG-NAPOLCOM

Planning

Guidelines

PNP National Strategic Action Plan

Medium Term Plan

Other Development Plans

Actual Inputs From PNP Field Units

PNP PRELIMINARYPNP PRELIMINARYOPERATING PROGRAM AND OPERATING PROGRAM AND

BUDGET GUIDANCEBUDGET GUIDANCE

Operations Program and Budget Committee

OPBC

Operations Program and Budget Committee

• The planning and decision making on the over-all financial management of the PNP is to a large extent handled by the OPBC.

• The committee is established at command levels particularly down to the regional police offices.

• At the national level, it is composed of all the D-Staffs chaired by TCDS with DC acting as member and financial adviser.

OPBC Functions and Responsibilities

• Responsible for the development of the annual expenditure program.

• Coordinates with the Program Directors the execution of the approved program.

• Supervises the distribution of funds to see to it that funds managed by Program Directors are not exceeded as provided by what is programmed under each Program/Project.

Jr. OPBC

• Composed of all the Budget Officers of the Directorial Staffs supervised by The Director, Comptrollership (TDC)

• Acts as the secretariat of the OPBC

• Just like the OPBC, it is established at all command levels from the national down to the regional offices levels.

Responsibilities of Program Directors

• Handle planning, coordination, control and supervision of his assigned program, and prescribe procedures in the proper implementation and execution of activities under his area of responsibility.

• Responsible for the preparation and consolidation of the expenditure program under his responsibility.

• Request the release of funds to project administrators under his functional area of responsibility.

E S T I M A T I N G*RESOURCES ARE REQUIRED TO CARRY OUT THE RESOURCES ARE REQUIRED TO CARRY OUT THE

PROGRAMS, PROJECTS AND ACTIVITIES.PROGRAMS, PROJECTS AND ACTIVITIES.

STARTS UPON RECEIPT OF THE BUDGET CALL ISSUED BY THE DEPARTMENT BUDGET OF MANAGEMENT (DBM).

OPBC COORDINATES SUPERVISES AND CONSOLIDATES ALL ESTIMATES.

COST ESTIMATES ARE PREPARED BY PROGRAM/PROJECT/ACTIVITY AND EXPRESSSED IN PESO BY EXPENSE CLASS AND OBJECT OF EXPENDITURE

PNPOPERATING

PLAN &BUDGET

GUIDANCE

COST OFACTIVITIES

(PESOS)

PNPOPERATING

PLAN &BUDGET

ESTIMATE+ =

PNP BUDGET PROGRAM & STRUCTUREPNP BUDGET PROGRAM & STRUCTURE

1. General Management and Supervision

Personnel & Records ManagementPersonnel & Records Management Fiscal Management ServicesFiscal Management Services Internal Affairs ServicesInternal Affairs Services

2. Human Resource and Doctrine Development

3. Plans Services

GENERAL ADMINISTRATIONGENERAL ADMINISTRATION

1. Materiel Development

2. Health Services

3. Logistical Services

SUPPORT TO OPERATIONSSUPPORT TO OPERATIONS

PNP BUDGET PROGRAM & STRUCTUREPNP BUDGET PROGRAM & STRUCTURE

1. Operations Services

2. Intelligence Services

3. Police Relations Services

4. Investigation Services

OPERATIONSOPERATIONS

PNP BUDGET PROGRAM & STRUCTUREPNP BUDGET PROGRAM & STRUCTURE

R E V I E W I N GR E V I E W I N GMANAGEMENT SCRUTINIZES THE RESULTS IN PLANNING AND ESTIMATING PHASES.MANAGEMENT SCRUTINIZES THE RESULTS IN PLANNING AND ESTIMATING PHASES.

A.REVIEW BY OPBC MAKES DETAILED TECHNICAL ANALYSIS AND

RECOMMENDATIONS.

THROUGH THE Jr. OPBC, APPROPRIATE CHANGES ARE MADE

IN CONSULTATION WITH THE AFFECTED PROGRAM DIRECTOR.

REVIEW THE RECOMMENDATIONS OF THE Jr. OPBC AND

RECONCILES ANY DIFFERENCES OR FLAWS.

FINALIZED CONSOLIDATED PRELIMINARY OPERATING

PROGRAM AND BUDGET ESTIMATES IS THEN SUBMITTED TO

THE C,PNP FOR APPROVAL AND SHALL THEN BECOME THE

PROPOSED BUDGET FOR THE ENSUING YEAR.

B.REVIEW BY HIGHER AUTHORITIES WITHIN THE DILG THE PRELIMINARY OPERATING PLAN AND BUDGET ESIMATE

IS THEN SUBMITTED TO THE NAPOLCOM.

THE NAPOLCOM MAY REQUIRE AN ORAL PRESENTATION/

JUSTIFICATION.

IF APPROVED, IT WILL THEN BE TRANSCRIBED BY THE OPBC

INTO THE FORMS REQUIRED BY DBM.

R E V I E W I N GR E V I E W I N G

C.REVIEW BY DBM COMPLETED FORMS ARE THEN SUBMITTED TO THE DBM FOR

INCORPORATION IN THE PRESIDENT’S BUDGET.

DBM MAY CONDUCT TECHNICAL BUDGET HEARINGS TO

FURTHER ENLIGHTEN THEM ON THE THRUSTS AND

OBJECTIVES OF THE AGENCY.

PNP’S PARTICIPATION IN THE BUDGET PREPARATION ENDS

WHEN THE BUDGET ESTIMATE OF THE AGENCY IS

PRESENTED TO THE EXECUTIVE REVIEW BOARD OF THE

DBM.

R E V I E W I N GR E V I E W I N G

PNP Operating & Budget Estimate

Final Review

PNP OPBC C, PNP

ApprovalDILG/

NAPOLCOM

Consolidation

ApprovalApproval

D B M

TechnicalTechnicalBudget HearingBudget Hearing

Bicameral ConferencesBicameral Conferences

UUPPPPEERR

LLOOWWEERR Appropriations ActAppropriations Act

GeneralGeneral

Approved AppropriationsApproved Appropriations

SigningSigning

President’s BudgetPresident’s Budget

R E V I E W I N GR E V I E W I N G

HOW A BILL BECOMES A LAW…?

SENATE COMMITTEE ON FINANCE COMMITTEE ON

APPROP

SONA

E X E C U T I N GE X E C U T I N GCOVERS THE OPERATIONAL PHASE OF BUDGETTING IN THE PNP.COVERS THE OPERATIONAL PHASE OF BUDGETTING IN THE PNP.

APPROVED APPROVED APPROPRIATIONSAPPROPRIATIONS

SUB-ALLOTS TO POLICE STATIONS

SUB-ALLOTS TO PROV’L / CITY/ DISTRICT OFFICES

SUB-ALLOTS TO POLICE REGIONAL OFFICES (PROs)

FORMULATION OF FINAL OPERATING PROGRAM & BUDGET

ISSUANCE OF ALLOTMENT ORDERS

SUB-ALLOTMENTS TO OPERATIONAL SUPPORT UNITSAND ADMINISTRATIVE SUPPORT UNITS

PNPPNPOPBCOPBC

DBM

Central OfficePNP / DC

REPORTING AND ACCOUNTINGENFORCEMENT OF FISCAL CONTROLS SET UP BY THE NATIONAL GOV’T ENFORCEMENT OF FISCAL CONTROLS SET UP BY THE NATIONAL GOV’T

AND THE PNP NHQ TO ENSURE THAT THE PNP’S FINANCIAL RESOURCES ARE AND THE PNP NHQ TO ENSURE THAT THE PNP’S FINANCIAL RESOURCES ARE UTILIZED EFFICIENTLY AND SOUNDLY.UTILIZED EFFICIENTLY AND SOUNDLY.

EFFICIENT AND SOUNDUTILIZATION FINANCIAL RESOURCES

EFFICIENT AND SOUNDUTILIZATION FINANCIAL RESOURCES

SUBMISSIONOF QUARTERLY

FINANCIAL REPORTSTO CPNP

SUBMISSIONOF QUARTERLY

REPORTS TO THE PRESIDENT

(DBM), CONGRESS & COA

TO CPNP

CONDUCTOF QUARTERLY

AND SEMI-ANNUAL PRA BY

OPBC

ALLOTMENT ORDERSALLOTMENT ORDERSALLOTMENT ORDERSALLOTMENT ORDERS