Available courses

Developments in Budgeting is the last module of the BPT where both local and international trends in budgeting will be discussed as well as the reforms in government budgeting.

Objectives


Performance Objectives 

At the end of this module, participants will be able to identify, recall, and apply the appropriate planning and budgeting concepts, policies, and processes to use when engaging in a related assignment. 


Enabling Objectives

Upon completion of specific sessions detailed below, the participants will be able to:
1. Define budgeting and explain the legal bases for its conduct;

2. Define basic fiscal concepts relevant to budgeting;

3. Describe the relationship between budgeting and planning;

4. Describe and discuss the inputs, processes, and outputs of the four (4) phases of the budget cycle, and

5. Identify key planning and budgeting activities and their corresponding sequences in the budget cycle and timelines in the National Government Fiscal Calendar. 

In this module, participants will be able to prepare both the Tier 1 and Tier 2 budget proposals applying analytical tools learned.

OBJECTIVES

Performance Objective

• This module seeks to deepen your appreciation of the budget planning-linkage and enrich your

knowledge on the macroeconomic and fiscal dimensions of budgeting.

Enabling Objectives

Upon completion of the sessions shown below, the participants will be able to:

• Describe how macroeconomic and fiscal factors affect budgeting,

• Describe the PFM Cycle,

• Enumerate the key planning and programming instruments and explain how they strengthen the

link of planning and budgeting,

• Discuss the Medium-Term Expenditure Framework or MTEF and how it works in the Philippine

setting, and

• Apply the principles of Two-Tier Budgeting for a hypothetical case.