formulation of an agency annual budget budget process
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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
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