Additional-2.3-1

Performance-Informed Budgeting
PIB is the new budgeting approach that uses performance information

in the appropriations documents to link funding to results and to
provide a framework for more informed resource allocation and
management.
 The Philippines adopted the Performance-Informed Budgeting (PIB)

Structure through the National Budget Memorandum (NBM) No. 117
in crafting the 2014 National Budget as a new approach for a more
responsive, transparent and accountable public expenditure
management system.
 Executive Order No. 55 s. 2011 mandated the PFM Committee

composed of:
 Commission on Audit (COA), Department of Budget and Management
(DBM), Department of Finance (DOF) and Bureau of the Treasury (BTr)
to oversee the integration and automation of government financial
and information systems, and implementation of the PFM Reform
Roadmap.
 The New PIB structure follows the Results Framework or the Logical
Framework (LogFrame) established for each department and agency
through the Organizational Performance Indicator Framework (OPIF).
 In the budgeting process, agencies are to specify their programs,

activities and projects (PAPs). The PAPs are the agency’s inputs and
strategies to meet its Major Final Outputs (MFOs). Fulfillment of MFOs
contributes to the Organizational and Sectoral Outcome toward the
achievement of the Administration’s Key Result Areas and Societal
Goals.
Funding of Public Schools
SEC. 34. National Funds.—Public schools shall continue to be funded

primarily from national funds: Provided, That local governments shall
be encouraged to assume operation of local public schools on the basis
of national fund participation and adequate revenue sources which may
be assigned by the national government for the purpose.
SEC. 35. Financial Aid and Assistance to Public Secondary Schools.—

The national government shall extend financial aid and assistance to
public secondary schools established and maintained by local
governments, including barangay high schools.
SEC. 36. Share of Local Government. —Provinces, cities and

municipalities and barangays shall appropriate funds in their annual
budgets for the operation and maintenance of public secondary schools
on the, basis of national fund participation.
SEC. 37. Special Education Fund. —The proceeds of the Special

Education Fund accruing to local governments shall be used
exclusively for the purposes enumerated in Section 1 of Republic Act
No. 5447, and in accordance with rules and regulations issued by the
Ministry of Education, Culture and Sports and the Ministry of the
Budget. Said proceeds shall be considered a local fund and shall be
subject to Presidential Decree No. 477, Presidential Decree No. 1375
and other applicable local budget laws and regulations.
SEC. 38. Tuition and other School Fees.—Secondary and post-
secondary schools may charge tuition and other school fees, in order to
improve facilities or to accommodate more students.
SEC. 39. Income from other Sources.—Government-supported

educational institutions may receive grants, legacies, donations and
gifts for purposes allowed by existing laws.
FUNDING OF PRIVATE SCHOOL Batas Pambansa Bldg. 232.
Section 40. Funding of Private Schools - Private schools may be

funded from their capital investment or equity contributions, tuition
fees and other school charges, grants, loans, subsidies, passive
investment income and income from other sources.
Sec. 41. Government Assistance. — The government, in recognition of

their complementary role in the educational system, may provide aid
to the programs of private schools in the form of grants or
scholarships, or loans from government financial institutions:
Provided, that such programs meet certain defined educational
requirements and standards and contribute to the attainment of
national development goals.
Sec. 42. Tuition and Other Fees. — Each private school shall
determine its rate of tuition and other school fees or charges. The
rates and charges adopted by schools pursuant to this provision shall
be collectible, and their application or use authorized, subject to rules
and regulations promulgated by the Ministry of Education, Culture and
Sports.
Section 43. Income from Other Sources - Any private school duly
recognized by the government, may receive any grant and legacy,
donation, gift, bequest or devise from any individual, institution,
corporation, foundation, trust of philanthropic organization, or
research institution or organization as may be authorized by law.
Section 44. Institutional Funds - The proceeds from tuition fees and
other school charges, as well as other income of schools, shall be
treated as institutional funds. Schools may pool their institutional
funds, in whole or in part, under joint management for the purpose of
generating additional financial resources.
https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/2/13524
2023-Peoples-Enacted-Budget.pdf
https://www.dbm.gov.ph/wp-content/uploads/Executive
%20Summary/2016/14%20Karim.pdf
People’s Enacted Budget 2023

Highlights of the National Budget
4.9% higher than the Php 5.024 trillion 2022 National Budget
Comprises 21.9% of GDP

Additional-2.3-1

Uploaded by

Copyright:

Available Formats

Additional-2.3-1

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Additional-2.3-1

Uploaded by

Copyright:

Available Formats

Performance-Informed Budgeting

PIB is the new budgeting approach that uses performance information

 The Philippines adopted the Performance-Informed Budgeting (PIB)

 Executive Order No. 55 s. 2011 mandated the PFM Committee

 In the budgeting process, agencies are to specify their programs,

SEC. 34. National Funds.—Public schools shall continue to be funded

SEC. 35. Financial Aid and Assistance to Public Secondary Schools.—

SEC. 36. Share of Local Government. —Provinces, cities and

SEC. 37. Special Education Fund. —The proceeds of the Special

SEC. 39. Income from other Sources.—Government-supported

FUNDING OF PRIVATE SCHOOL Batas Pambansa Bldg. 232.

Section 40. Funding of Private Schools - Private schools may be

Sec. 41. Government Assistance. — The government, in recognition of

People’s Enacted Budget 2023

You might also like