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Table of Contents
Message................................................................................................................................................. iii
Abbreviations ........................................................................................................................................ iv
General Functions................................................................................................................................... 1
Mandate ................................................................................................................................................. 2
Mission ................................................................................................................................................... 2
Vision ...................................................................................................................................................... 2
ii
Message
iii
Abbreviations
-------------------------------------------------
iv
FS - Finance Service
FSP - Foreign Service Post
GAA - General Appropriations Act
GDP - Gross Domestic Product
GFA - General Fund Adjustments
GMIS - Government Manpower Information System
GOCC - Government-Owned and/or Controlled Corporation
GSB - Government Servicing Bank
HRMIS - Human Resource Management Information System
IAS - Internal Audit Service
IATF - Inter-Agency Task Force
ICT - Information and Communications Technology
ICTSS - Information and Communications Technology Systems Service
IM - Internal Management Group
IRA - Internal Revenue Allotment
ISO - International Standardization Organization
LCE - Local Chief Executive
LDDAP-ADA - List of Due and Demandable Accounts Payable - Advice to Debit Account
LGRCB - Local Government and Regional Coordination Bureau
LGRCO Local Government and Regional Operations Group
LGU - Local Government Unit
LL - Legal and Liaison Group
LS - Legal Service
LWD - Local Water District
MDP - Monthly Disbursement Program
MDS-GSB - Modified Disbursement System - Government Servicing Bank
M&E - Monitoring and Evaluation
MMDA - Metropolitan Manila Development Authority
MPBF - Miscellaneous Personnel Benefits Fund
MTEF - Medium-Term Expenditure Framework
NCA - Notice of Cash Allocation
NEP - National Expenditure Program
NFCI - Notice of Funding Check Issued
NGA - National Government Agency
NOSCA - Notice of Organization, Staffing and Compensation Action
ObR - Obligation Request
OCIO - Office of the Chief Information Officer
OP - Office of the President
OPCCB - Organization, Position Classification and Compensation Bureau
OPIF - Organizational Performance Indicator Framework
OSEC - Office of the Secretary
OSI - Organization and Systems Improvement Group
PEM - Public Expenditure Management
PFM - Public Financial Management
PGF - Pension and Gratuity Fund
PMC - Project Monitoring Committees
PMEB - Performance Monitoring and Evaluation Bureau
v
PRAISE - Program on Awards and Incentives for Service Excellence
PRRC - Pasig River Rehabilitation Commission
QMS - Quality Management System
RA - Republic Act
RDC - Regional Development Council
RIAC - Regional Inter-Agency Committees
RO - Regional Office
SARO - Special Allotment Release Order
SBMS - Supervising Budget and Management Specialist
SBR - Special Budget Request
SIPSP - Support for Infrastructure Projects and Social Programs
SPF - Special Purpose Fund
SPIB - Systems and Productivity Improvement Bureau
UACS - Unified Accounts Code Structure
vi
General Functions
Formulates the overall resource application strategy to match the government’s macro-
economic policy;
Undertakes the formulation of the annual national budget in a way that ensures the
appropriate prioritization and allocation of funds to support the annual program of
government;
Conducts a continuing study of the bureaucracy and assesses as well as makes policy
recommendation on its role, size, composition, structure and functions to establish a
government bureaucracy imbued with a spirit of public service;
Establishes the rules and procedures for the management of government organization
resources i.e., physical, manpower and other resources, formulates standards of
organizational program performance; and undertakes or provides services in work
simplification or streamlining of systems and procedures to improve efficiency and
effectiveness in government operations;
Monitors and assesses the physical as well as the financial operations of local
government units and government owned and controlled corporations.
1
Mandate
The Department of Budget and Management, created under Executive Order No. 25 dated April
25, 1936, is mandated under this Order and by subsequent issuances to promote the sound,
efficient and effective management and utilization of government resources (i.e., technological,
manpower, physical and financial) as instrument in the achievement of national socioeconomic
and political development goals.
Mission
The Department of Budget and Management shall lead public expenditure management to
ensure the equitable, prudent, transparent and accountable allocation and use of public funds
to improve the quality of life of each and every Filipino.
Vision
By 2022, we envision the Department of Budget and Management to be:
A champion of results-oriented budget and management policies and practices that enable the
government to steer the country towards meaningful development that empowers the poor and
the marginalized;
An institution composed of highly competent and motivated public servants who observe the
highest standards of professionalism and integrity.
Principles
Spending within Means - The Administration maintains the fiscal
deficit at 3% of the GDP by improving
revenue collection and debt management.
Spending on the Right Priorities - The Administration ensures that the scarce
public resources are spent on the following
10-Point Agenda:
2
1. Continue and maintain current
macroeconomic policies, including
fiscal, monetary, and trade policies.
2. Institute progressive tax reform
and more effective tax collection,
indexing taxes to inflation.
3. Increase competitiveness and the
ease of doing business.
4. Accelerate annual infrastructure
spending to account for 5% of
GDP, with Public-Private
Partnerships playing a key role.
5. Promote rural and value chain
development toward increasing
agricultural and rural enterprise
productivity and rural tourism.
6. Ensure security of land tenure to
encourage investments, and
address bottlenecks in land
management and titling agencies.
7. Invest in human capital
development, including health and
education systems, and match
skills and training.
8. Promote science, technology, and
the creative arts to enhance
innovation and creative capacity.
9. Improve social protection
programs, including the
government's Conditional Cash
Transfer program.
10. Strengthen implementation of the
Responsible Parenthood and
Reproductive Health Law.
3
Performance Pledge
We, the officials and employees of the Department of Budget and Management commit
to demonstrate and uphold the following organizational values:
INTEGRITY – through adherence to the highest ethical standards of honesty, probity and
a sense of responsibility, and to established codes of conduct, rules and regulations
guiding DBM and the entire civil service.
IMPARTIALITY – through objective, fair and consistent conduct and actions that serve the
good of the nation.
PARTNERSHIP – through cooperation and teamwork, both among units within the
Organization and with external stakeholders and clients, toward the attainment of
shared goals.
LEADERSHIP – through taking the initiative in instituting reforms and inspiring others to
champion them.
EXCELLENCE – through upholding the value of competence, striving for mastery in all
areas of responsibilities, and through diligence and pride in the quality of one’s work.
DEDICATION – through a selfless devotion to the Department’s vision, mission and goals
in the day-to-day performance of one’s function.
4
Organizational Overview
5
Key Clients
BMB-A2
Department of Finance
Department of Public Works and Highways
Department of Tourism
Department of Trade and Industry
Department of Transportation and Communications
National Economic and Development Authority
Mindanao Development Authority
Joint Legislative-Executive Councils
BMB-B3
Department of Education
Department of Health
Department of Labor and Employment
Department of Social Welfare and Development
Commission on Higher Education
Commission on the Filipino Language
Film Development Council of the Philippines
Housing and Land Use Regulatory Board
Housing and Urban Development Coordinating Council
Movie and Television Review and Classification Board
National Anti-Poverty Commission
National Commission for Culture and the Arts
National Historical Commission of the Philippines
National Library of the Philippines
National Archives of the Philippines
National Commission on Indigenous Peoples
Optical Media Board
Philippine Commission on Women
Philippine Sports Commission
Presidential Commission for the Urban Poor
BMB-C
2 Administers the release of the Feasibility Studies Fund per Department Order No. 2015-7 dated April 13, 2015.
3 Administers the release of the Policy on State Universities and Colleges per Department Order No. 2015-7 dated
April 13, 2015.
6
Civil Service Commission
Commission on Audit
Commission on Elections
Anti-Money Laundering Council
Games and Amusements Board
Governance Commission for GOCCs
National Telecommunications Commission
Philippine Racing Commission
Presidential Communications Development and Strategic Planning Office
Presidential Legislative Liaison Office
Presidential Management Staff
BMB-D4
BMB-E
Department of Agriculture
Fertilizer and Pesticide Authority
Department of Agrarian Reform
Department of Energy
Department of Environment and Natural Resources
Department of Science and Technology
Climate Change Commission
Energy Regulatory Commission
4
Administers the release of the International Commitments Fund per Department Order No. 2015-7 dated April 13, 2015
5
Administers the Internal Revenue Allotment and other allocations to LGUs per Department Order No. 2016-20, s. 2016 dated
October 3, 2016
7
National Disaster Risk Reduction and Management Council
Pasig River Rehabilitation Commission
8
Functional Statements
Office of the Secretary
1. Provide all strategy, policy direction and standards on budget implementation, planning
and execution to National Government Agencies (NGAs), Government-Owned and/or –
Controlled Corporations (GOCCs) and Local Government Units (LGUs);
2. Establish policies, standards and provide direction relative to the performance of the
Department's functions and the pursuit of the President's priorities and programs;
3. Exercise general supervision and control over all bureaus and offices under the
Department;
4. Delegate authority for the performance of any function to officials and employees of the
Department and its attached agencies;
5. Shepherd the pursuit of the priority reform projects in various units, ensuring cohesive
implementation towards the attainment of the DBM's strategic goals;
6. Guide the dissemination of information to the public as gathered from the various units
of the Department; and
7. Directly supervise the Budget Technical Bureau, Internal Audit Service and Information
and Communications Technology Systems Service.
c) Act as clearing house for operational guidelines and standards formulated by BMBs
for NGAs
3. Monitor and prepare consolidated reports and overall analysis of expenditures and
outputs relative to the status of budget utilization, including government budgetary
releases, and obligations for submission to Management and other stakeholders as
required, as well as posting of reports at the DBM website;
7. Act as the printing and releasing unit of budget authorization documents issued by the
Budget and Management Bureaus in the DBM Central Office;
9. Administer the Unified Accounts Code Structure (UACS), management of the UACS
Repository System and evaluation of BMB/RO requests/recommendations for issuance of
codes consistent with the business rules of the UACS.
2. Conduct management and operations audit of DBM functions, programs, project, and
activities with outputs, and determine the degree of compliance with their mandate,
policies, government regulations, established objectives, systems and
procedures/processes, and contractual obligations;
5. Perform such other related duties and responsibilities as may be assigned or delegated
by the DBM Secretary or as may be required by law.
2. Assist all concerned DBM B/S/Os in the pursuit of efficient, effective, and transparent
governance through the proper management of budget and finance related information
and communications technology (ICT) systems;
10
3. Enhance and maintain internal ICT business systems and facilities toward the
advancement of public financial management;
5. Develop DBM policies on ICT system use to ensure information security and
management;
7. Strengthen DBM internal ICT capability through human resource training and adoption
of appropriate technology in coordination with the Administrative Service-Human
Resource Development Division (AS-HRDD); and
8. Maintain DBM online presence through a website and promote it as the official DBM
information portal in coordination with other DBM B/S/Os.
2. Develop fiscal and budgeting frameworks, indicative annual and multi-year budget
ceilings and Forward Estimates (FEs), and sectoral composition of expenditures in
coordination with other oversight agencies;
6. Develop, administer, and maintain the FEs system, in coordination with the Budget and
Management Bureaus (BMBs) and other DBM units;
2. Leverage external knowledge resources and foster greater knowledge retention and
exchange, in collaboration with DBM offices concerned;
4. Develop information design, audio-visual, and other multimedia products that promote
DBM policies and reforms;
5. Produce knowledge materials for internal consumption of the DBM Community, such as
DBM Bulletin, e-Updates and policy brief;
6. Develop and implement PFM capacity-building programs, including the assessment and
certification process, and the conduct of research and information dissemination of new
and best practices on PFM.
1. Administer the Internal Revenue Allotment (IRA) and all allocations to local government
units (LGUs);
Regional Offices
1. Provide policy advisory and support services to the DBM Central Office, Regional
Development Councils (RDCs), Regional Inter-Agency Teams (RIATs), Regional Inter-
Agency Committees (RIACs), Project Monitoring Committees (PMCs) and other regional
policy-making bodies, as may be appropriate;
12
2. Plan and undertake budget preparation and execution activities for State Universities and
Colleges (SUCs), and decentralized agencies with transactions delegated to Regional
Offices (ROs) and the Metropolitan Development Authority (MMDA) for DBM-NCR;
3. Review the budgets of provinces, highly urbanized cities, independent component cities
and Metro Manila municipalities to ensure compliance with the Local Government Code
(LGC) of 1991, its Implementing Rules and Regulations (IRR), and other applicable laws,
rules and regulations issued by competent authorities;
5. Provide advisory and technical assistance to LGUs, decentralized agency coverages and
Local Water Districts (LWDs) and advocate the implementation of PFM and procurement
reforms, among others, in the regions and MMDA for DBM-NCR, as may be appropriate;
7. Release funds to SUCs, decentralized agency coverages, and LGUs in accordance with the
provisions of the annual General Appropriations Act (GAA);
8. Monitor and evaluate the performance of SUCs and decentralized agency coverages, and
MMDA for DBM-NCR;
9. Monitor the conduct of PFM assessment by LGUs, and the preparation and
implementation of PFM Improvement Plans, and subsequent updates thereof;
10. Provide inputs to the DBM Central Office on the status of major programs and projects of
SUCs and LGUs, in the regions, and decentralized budgets of NGAs, as may be
appropriate; and
11. Render technical assistance to Civil Society Organizations (CSOs), as may be appropriate.
13
4. Plan and undertake agency budget preparation activities for agencies under its
respective coverage in coordination/consultation with other DBM units and oversight and
client agencies;
Budget Legislation/Authorization
8. Serve as resource person during Congressional deliberations of the Proposed Budget;
Budget Execution
9. Formulate Budget Execution Guidelines (BEGs) which are agency-specific (respective
coverage) and provide inputs to the preparation of BEGs which are of general
application;
11. Prepare referral letters to concerned Departments/Agencies for requests received from
various stakeholders for budgetary support;
12. Administer lump-sum funds (LSFs) and special purpose funds (SPFs);
13. Provide technical assistance, serve as resource speaker, respond to budgetary issues on
Board/Committee and other inter-agency meetings;
14. Evaluate agency requests for changes in staffing concerning military and uniformed
personnel (MUP) and in MUP compensation in coordination with OPCCB;
Budget Accountability
15. Monitor and evaluate financial and physical performance in the context of the OPIF to
provide a basis for sound policy and budgeting decisions;
16. Evaluate agency program and projects performance and overall organizational efficiency
and effectiveness vis-à-vis development goals/targets/priorities in the context of MTEF
and OPIF;
17. Prepare reports on agency performance under their respective coverage and provide
inputs to the consolidated reports, for submission to the Office of the President and
other stakeholders; and
14
18. Prepare recommendations/position papers on legislative proposals/bills and planned
executive issuances with funding implications;
BMB-C
Budget Preparation
1. Undertake operational and sectoral policy reviews in collaboration/consultation with
client agencies and Government-Owned and/or Controlled Corporations (GOCCs) to
ensure the quality and appropriateness of medium-term levels of expenditures and intra-
sectoral budget allocation decisions;
5. Evaluate the Corporate Operating Budgets (COBs) of GOCCs under its coverage and
prepare recommendations thereon;
Budget Legislation/Authorization
7. Serve as resource person during Congressional deliberations of the Proposed Budget;
Budget Execution
8. Conduct studies on budget policies and standards for the government corporate sector,
including local water districts (LWDs) and prepare operations manual/s, as necessary;
9. Implement policies and standards on organization, staffing, compensation for the GOCC
under its coverage, in coordination with the Organization, Positon Classification and
Compensation Bureau (OPCCB) and other oversight agencies;
15
11. Formulate Budget Execution Guidelines (BEGs) which are agency-specific (respective
coverage) and provide inputs to the preparation of Budget Execution which are of
general application;
13. Prepare referral letters to concerned Departments/Agencies for requests received from
various stakeholders for budgetary support;
Budget Accountability
15. Monitor and evaluate financial and physical performance of agencies/GOCCs in the
context of the OPIF to provide a basis for sound policy and budgeting decisions.
16. Conduct comprehensive review and monitoring of the agency/GOCC performance and
overall organizational efficiency and effectiveness vis-à-vis development
goals/targets/priorities in the context of the MTEF, results-based budgeting and
performance management reforms;
17. Prepare reports on the performance of agencies/GOCCs under its respective coverage
and provide inputs to the consolidated reports, for submission to the Office of the
President and other stakeholders;
Internal Management
Administrative Service
1. Lead efforts for the efficient and effective implementation of procurement policies and
procedures in compliance with Republic Act (RA) No. 9184 (Government Procurement
Reform Act);
2. Develop, implement and maintain an effective and efficient Asset and Supplies
Management System including a clear and up-to-date asset registry/database/
information system for the purpose;
3. Manage and ensure the adequate provision and upkeep of the DBM buildings, facilities,
and utilities;
4. Provide secretariat services to several committees, including but not limited to, the
Promotion and Selection Board, Disciplinary Action Committee, Bids and Awards
Committee, Disposal Committee, Grievance Committee, Review and Compliance
16
Committee, Program on Awards and Incentives for Service Excellence (PRAISE)
Committee, Performance Management Team, and Committee on Organizational and
Human Resource Development;
5. Implement human resource management policies and procedures and administer the
DBM Manpower Management Information System, Time and Attendance System and
Payroll System within the framework of the Civil Service Commission (CSC)/Office of the
Ombudsman/DBM/COA rules and regulations;
6. Formulate human resource development policies, plans and programs including the
design, implementation and administration of internal training programs;
7. Develop and implement an effective and efficient Records and Documents Management
System;
njf
8. Exercise collection and custodial function on cash, checks and other forms of income,
including payments for authorized disbursements and preparation of List of Due and
Demandable Accounts Payable-Advice to Debit Account (LDDAP-ADA);
Finance Service
2. Undertake the periodic reconciliation of the DBM’s physical inventories of supplies and
properties with the book of accounts based on the data submitted by the AS;
3. Maintain the DBM books of accounts and implement an effective financial recording
system to facilitate timely submission of required reports to the management and other
agencies;
4. Monitor the quarterly utilization of the approved budget allocations of the B/S/Os and
effectively communicate any concerns to the management and/or B/S/O concerned to
ensure timely, responsive and efficient use of authorized funds;
7. Ensure efficient and effective implementation of budgeting and accounting policies and
procedures, in compliance with the rules and regulations of the DBM and COA.
17
Corporate Planning and Management Service
2. Develop and implement a performance monitoring, evaluation, and reporting model within
the DBM to include, but not limited to, the following:
a. Periodic monitoring and evaluation of performance of the DBM delivery units; and
b. Provision of information on commitments/ targets and corresponding
accomplishments of the DBM and/or delivery units for internal and external entities or
other reportorial bodies in compliance in compliance with administrative, functional
and/or operational requirements;
3. Review the internal DBM operation and propose plans and programs for the continual
improvement of DBM operation through, but not limited to, the following:
a. Employ total quality management methods and tools in doing management surveys
and review of DBM management systems, process and procedures, organizational
structure, manpower requirements, and internal control;
b. Update, whenever necessary, the DBM operations manual in collaboration with
concerned DBM delivery units;
4. Provide technical secretariat support and services to the DBM Executive Committee
(ExeCom), Management Committee (ManCom), Performance Management Team (DBM
PMT) and Quality Management System (DBM QMS) Core Team; and
5. Perform other functions as maybe required by law or deemed necessary by the DBM
Management;
2. Handle cases involving the DBM, in coordination with, or as deputized by, the Office of
the Solicitor General;
18
3. Develop, in partnership with concerned units, DBM-proposed legislative measures,
including general and special provisions in the NEP, the President’s Veto Message and
other fiscal and expenditure reforms;
4. Provide legal support to the Bids and Awards Committee and Disciplinary Action
Committee; and
5. Provide legal comments on proposed bills, executive issuances, DBM circulars and
contracts referred for review.
2. Facilitate and coordinate the fast resolution of the possible issues/concerns of the
different offices under the Executive, Legislative and Judicial Branches that may arise as
a result of the implementation of DBM policies, plans, programs and projects;
3. Prepare and assist the DBM offices concerned in the implementation of various advocacy
measures on expenditure management-related reforms, as well as other vital DBM
policies, plans, programs and projects;
4. Monitor the Bills filed in Congress, draft Executive Orders (EOs) submitted to the Office
of the President and other issuances that have budgetary, organizational and
compensation implications, and refer these to the appropriate DBM offices for
preparation of comments/inputs or position papers;
3. Formulate policies and budgetary guidelines on Personal Services (PS) and associated
expenditures;
19
Organization, Staffing and Compensation Action (NOSCA) to agencies, except those
involving military and uniformed personnel and GOCCs which will be continually handled
by the Budget and Management Bureaus (BMBs) concerned;
1. Formulate policies, develop standards and guidelines, and pilot-test better management
practices, such as work simplification, cost-reduction and other related measures in
order to, among others, enhance productivity in government;
3. Develop policies, standards and guidelines to reduce red tape and corruption in
government, in coordination with relevant agencies;
5. Undertake periodic monitoring and review of the effectiveness and efficiency of the
existing methods, management systems and procedures/processes of certain agencies,
and recommend improvements, if necessary;
7. Formulate internal control and audit policies and measures for the implementation by
different government agencies.
6
A management system is the framework of policies, processes and procedures used to ensure that an organization can fulfill all
tasks required to achieve its objectives.
20
Budget Performance Monitoring and Evaluation
1. Develop a results-based Monitoring and Evaluation (M&E) policy framework for DBM as
an oversight body, as well as for the implementing agencies;
3. Develop policies, standards and methodologies with regard to the M&E system for
physical and financial performances of agencies;
4. Oversee the conduct of program evaluation based on the evaluation framework and
agenda; and
21
Matrix of DBM Key Services
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
A.1 For Comprehensive BED 1 15 calendar BTB, BMBs and ROs 1 and 3 NGAs, SUCs, OEOs
Release (FCR) - GAA as days after the
Release Document BED 2 signing of the
(GAARD) GAA
BED 3
BED 4
A.2 For Later Release (FLR) SBR Not to exceed BMBs and ROs 1 and 3 NGAs, SUCs and GOCCs
portion including New 15 calendar
Budgetary Provisions not BED 1 days
included in the NEP/GAA
BED 2
BFAR
22
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
A.3 Comprehensive Release BED 3 3 working days BMBs and ROs 1 and 3 NGAs, SUCs
of NCA (if per
Operating Unit)
10 working
days (if per
Agency)
B.1 Miscellaneous Personnel SBR 3 working days BMBs, BTB and ROs 1 and 3 NGAs, GOCCs
Benefits Fund (MPBF) (for
FAR 1 simple/routine
transaction/s)
BED 1
Not to exceed
BED 3 15 calendar
days (for
Detailed computation of actual PS requirement complex
transaction/s)
Copy of appointment papers of newly hired/
promoted personnel
B.1.a For newly filled In addition to the requirements for MPBF: 3 working days BMBs and ROs 1 and 3 NGAs, SUCs
regular (for
positions/promotions/newly simple/routine
DBM Letter covering Approved Rationalization/
created positions transaction/s)
Reorganization Plan
23
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
B.1.b For Performance- In addition to the requirements for MPBF: 3 working days BMBs and ROs 1 and 3 NGAs and SUCs
Based Bonus (for
(PBB)/Performance simple/routine
AO 25 Clearance/ Approval on agency compliance
Enhancement Incentive transaction/s)
with performance and good governance
(PEI)
requirements, among others
Not to exceed
15 calendar
OPCCB Computation
days (for
complex
Certification as to the number of employees transaction/s)
(Permanent, Contractual and Casual) signed by
the Head of the agency's HRD)
B.1.c For PBB of SUCs In addition to the requirements for MPBF: 3 working days ROs 3 SUCs
(for
simple/routine
Result of Validation of PBB requirements forms as transaction/s)
compiled by the AO 25 IATF Secretariat and
endorsed by the AO 25 IATF Head Not to exceed
15 calendar
Form 1.0 (Report of Bureaus/Offices/Attached days (for
Agencies/Delivery Units/Employees) as already complex
coursed through CHED transaction/s)
24
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
B.1.d For Payment of Back In addition to the requirements for MPBF: 3 working days BMBs and ROs 1 and 3 NGAs
Salaries and Other PS (for
Benefits simple/routine
transaction/s)
Letter request of the concerned personnel
Not to exceed
List of personnel concerned and corresponding 15 calendar
computation of back salaries and other benefits days (for
complex
Copy of decision on the case by transaction/s)
competent/proper authority, if applicable
B.2.a Monetization of Letter request of concerned devolved personnel 3 working days BMBs, ROs 1 and 3 NGAs, LGUs
Transferred Leave Credits (for
to devolved personnel Endorsement of LGU Executive/Secretary or simple/routine
his/her duly authorized representative, as transaction/s)
employer
Not to exceed
Copy of the latest NOSA or certification by the 15 calendar
MBO on the latest salary schedule being days (for
implemented by the LGU complex
transaction/s)
25
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
B.2.b Monetization of SBR 3 working days BMBs and ROs 1 and 3 NGAs and SUCs
Leave Credits of NGA/SUCs (for
Employees List of Employees with Approved Application for simple/routine
Monetization of Leave Credits transaction/s)
B.2.c Retirement Gratuity SBR 3 working days BMBs and ROs 2 and 3 NGAs, LGUs and SUCs
Benefit - For GSIS and (for
Non-GSIS Members List of actual retirees to be paid (LARP): simple/routine
(Optional Retirees) -Name of actual retirees, categorized transaction/s)
into compulsory of optional;
-Name of GSP (Branch, Not to exceed
Address)/Savings Acct Number 15 calendar
-Position Title/Rank at retirement date days (for
-Unique Position Item Number complex
-Dates of birth, original appointment transaction/s)
and retirement;
-Highest Monthly Salary per Notice of
Salary Adjustment (NOSA);
-Gross amount of retirement claim,
deductions, and net amount due;
-TLB based on number of leave credits
earned; and
-RGB based on total creditable services
and number of gratuity months.
26
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
27
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
SBR
B.2.d Terminal Leave SBR 3 working days BMBs and ROs 2 and 3 NGAs, LGUs and SUCs
Benefit (for
List of Actual Retirees to be Paid (LARP) simple/routine
supported with Copy of updated/complete Service transaction/s)
Record and Statement of Leave Credits Earned
certified by the Personnel Officer Not to exceed
28
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
B.3 National Disaster Risk- OP approval/directive 3 working days BMBs and ROs 1 and 3 (BMBs and ROs) NGAs, GOCCs, LGUs, SUCs
Reduction and Management (for 5 (BMB-E)
Fund (NDRRMF) SBR simple/routine
transaction/s)
BED 1
Not to exceed
BED 2 15 calendar
days (for
BED 3 complex
transaction/s)
Copy of endorsement of the NDRRMC for
recommendation to OP (Optional per SP in the
GAA)
B.4 Contingent Fund SBR 3 working days BMBs and ROs 1 and 3 NGAs, LGUs, GOCCs, SUCs
(for
BED 1 simple/routine
transaction/s)
BED 2
Not to exceed
BED 3 15 calendar
days (for
Approval of the President of the Philippines complex
29
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
BED 3
C. Use of Income/Excess Income For NGAs 3 working days BMBs 1 NGAs, GOCCs
(for
SBR simple/routine
transaction/s)
BTr Certification on actual income
remitted/deposited Not to exceed
15 calendar
Agency Report of Income collected and deposited days (for
with Bureau of Treasury (with monthly complex
breakdown)
transaction/s)
BED1
BED2
BED3
D. Foreign Assisted Projects (Loan For NGAs 3 working days BMBs 1 NGAs, GOCCs
Proceeds) (for
SBR simple/routine
30
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
BED 3
E. Risk Management Program for SBR 3 working days BMBs 1 NGAs, GOCCs
Public-Private Partnership Projects (for
BTr Certification on excess income generated by simple/routine
the National Government transaction/s)
31
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
F. Issuance of SARO/NCA For NGAs 3 working days BMBs 1 NGAs and GOCCs
(for
F.1 Availment of Grant SBR simple/routine
Proceeds transaction/s)
Credit Advice from Bangko Sentral ng Pilipinas
Not to exceed
Certification of receipt or deposits from the BTr 15 calendar
on the availability of the balance days (for
complex
BED 1 transaction/s)
BED 2
BED 3
Project Profile
For GOCCs
BMB-C
SBR
32
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
F.2 Customs Duties and Taxes SBR 3 working days BMBs 1 NGAs
(for
Quarterly Report of Taxes and Duties Availment simple/routine
transaction/s)
Statement of Account/Assessment from BOC
Not to exceed
BED 3 15 calendar
days (for
complex
transaction/s)
F.3 Tax Subsidy FIRB resolution 3 working days BMBs 1 NGAs and GOCCs
(for
Certification of entitlement to subsidy issued by simple/routine
FIRB transaction/s)
Not to exceed
15 calendar
days (for
complex
transaction/s)
F.4 Special Account in the SBR 3 working days BMBs and ROs 1 and 3 NGAs, SUCs, GOCCs
General Fund (for
BED 1 simple/routine
transaction/s)
BED 2
Not to exceed
BED 3 15 calendar
days (for
BTr Certification on the available balance of complex
SAGF/Certification of receipt or deposits from the transaction/s)
BTr
33
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
Justification
F.5 Modification of Funds (For SBR 15 working BMBs, ROs 1 and 3 NGAs and SUCs
issuance of SARO) days
FAR 1
BAR 1
F.6 Use of Savings/ SBR 3 working days BMBs and ROs 1 and 3 NGAs, LGUs and SUCs
Augmentation (for
Certification on how Savings were generated simple/routine
signed by the Agency Head, identifying the transaction/s)
specific P/A/Ps, allotment and objects of
expenditures FROM and TO Not to exceed
15 calendar
Justification days (for
34
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
FAR 1 complex
transaction/s)
Details of Savings and Augmentation of Deficient
P/A/Ps
OP Approval
F.7 Release of Additional Agency Request 3 working days BMBs and ROs 1 and 3 NGAs
NCA/s (for
BED 3 simple/routine
transaction/s)
Supporting Documents, e.g. Computation of
deficiency and Copy of Sub-ARO (if applicable) Not to exceed
15 calendar
Statement of Latest Book Balance of MDS Sub- days (for
Account from GSBs complex
transaction/s)
G. Continuing Appropriation For NGAs, GOCCs and LGUs 5 working days BMBs and ROs 1 and 3 NGAs, SUCs and GOCCs
BED 1
BED 2
BED 3
FAR 1
35
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
G.2 NCA for Unobligated Agency Request 3 working days BMBs and ROs 1 and 3 NGAs, LGUs, SUCs, GOCCs
Allotment (for
BED 1 simple/routine
transaction/s)
BED 2
Not to exceed
Updated BED 3 15 calendar
days (for
List of Creditors/LDDAP complex
transaction/s)
36
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
Not to exceed
15 calendar
days (for
complex
transaction/s)
I. Release of Share in Tobacco Joint or reconciled certification of actual collection 15 calendar Local Government 4 LGUs, BTr
Excise Tax by the BIR and remittance to BTr days and Regional
Coordination
Certification of volume of production and Bureau
acceptance made by the National Tobacco
Administration (NTA)
J. Release of Other Allocations to LGU Request 15 calendar Local Government 4 LGUs, BTr
Local Government Units days and Regional
Joint or reconciled certifications of actual Coordination
collection from BTr and collecting agency Bureau
K. Review of Annual Budget Transmittal letter signed by the Secretary of the Within 60-90 ROs 3 LGUs
Sanggunian calendar days
37
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
Supporting Plans:
-DILG reviewed GAD Plan & Budget
-LDRRMP
-Climate Change Action Plan
L. Review of Supplemental Budget Transmittal letter signed by the Secretary of the Within 60-90 ROs 3 LGUs
Sanggunian calendar days
38
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
39
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
M. Staffing modification due to Agency Request signed by the LWD General Within 30 BMB-C and ROs 1 and 3 LWDs
approved categorization/ re- Manager calendar days
categorization of LWDs
Board Approval
Connections
40
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
O. Evaluation of COB Agency transmittal letter for COB evaluation 15 working BMB-C 1 GOCCs
days
Board Resolution approving the Corporate
Operating Budget
P. Release of Funds
P.1 Release of the National Letter request on the release of funds from the 15 working BMB-C 1 GOCCs
Government Subsidy, Agency Head days
Equity or Net Lending
Endorsement from the Agency head
Financial Statements
41
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
Project Profile
BED 1
BED 2
BTr certification
Q.1 Organizational and/or Agency Request 120 working OPCCB 6 NGAs, LWDs and SUCs
Staffing Modification - days
New Organizational Legal Basis, if any
Structure and Staffing
Pattern (OSSP) Rationale/background of the proposal
42
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
Organizational linkages
Funding source
Q.2 OSSP Modification/ Agency Request 120 working OPCCB 1 and 6 NGAs, LGUs, LWDs and SUCs
Reorganization days (for
Legal basis, if any Agency-wide
proposals)
Rationale/ background of the proposal
60 working
Existing organizational chart days (for
Division-
Existing functional chart specific
proposals)
Proposed staffing pattern
Number of positions
Position title/ salary grade
General statement of functions of
proposed positions
Organizational deployment
Computation of PS cost
43
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
Organizational linkages
Funding source
Q.3 Creation/ Reclassification/ For OPCCB 120 working OPCCB and ROs 3 and 6 NGAs, SUCs
Conversion/ Upgrading of days (for (for DepEd, TESDA,
Positions Agency Request Agency-wide SUCs, CHED, DOH,
proposals) and DPWH)
Legal basis, if any
60 working
Rationale/ background of the proposal days (for
Division-
Number of proposed positions specific
proposals)
Position title/ salary grade
Organizational deployment
PS cost
Funding source
44
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
-Approved ERF
Teacher
Q.4 Creation of New Class For OPCCB 60 working OPCCB, ROs 3 and 6 NGAs, LGUs, LWDs and SUCs
Title/Position days
Proposal for modification of IOS
45
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
For ROs
3 working days
Agency Request (for
simple/routine
Sanggunian Resolution transaction/s)
Q.5 Performance-Based Bonus For OPCCB 9 working days OPCCB, BMBs 1 and 7 NGAs
(PBB) Evaluation for NGAs
Endorsement duly-signed by Agency Head
46
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
R. Acquisition of Motor Vehicles Agency Request for Authority to Purchase of MV 5 working days BMBs and ROs 1 and 3 NGAs, GOCCs, LWDs, SUCs and
(for LGUs(if funding is from the
R.1 With Built-in Appropriation Approved Annual Procurement Plan simple/routine National Government not from
released through GAARD transaction/s) local funds)
47
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
S.1 Trust Receipts (includes Agency Request 3 working days BMBs and ROs 1 and 3 NGAs and SUCs
donations 1 year or less) (for
BED 3 simple/routine
48
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
S.2 Refund of payment of Agency Request 3 working days BMBs 1 and 3 NGAs
fees/other collections (for
simple/routine
Photocopy of Official Receipt duly certified by the transaction/s)
Chief Accountant and approved by the Agency
Head Not to exceed
15 calendar
Photocopy of Deposit Slip validated by the days (for
bank/BTr Certification complex
transaction/s)
Justification
S.3 Payment of Rewards to Agency Request 3 working days BMBs 1 and 3 NGAs
Informant on Violators of (for
Internal Revenue, Tariff simple/routine
and Custom Laws, Rules Resolution of the BIR or BOC Rewards Finance transaction/s)
and Regulations Committees duly endorsed by the Department of
Finance Not to exceed
15 calendar
BTr Certification and BTr JEV effecting days (for
adjustment of deposits to trust account complex
transaction/s)
BED 3
49
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
S.4 Payment of Trust Fund Agency Request 3 working days BMBs 1 NGAs
(for
List of claimants with corresponding amounts simple/routine
signed by authorized agency officials transaction/s)
T.1 Issuance of Multi-Year Request for MYOA including a confirmation on the 3 working days BMBs 1 NGAs
Obligational Authority agency commitment (for
(MYOA) for Foreign simple/routine
Assisted Projects Funding Strategy/Medium Term Expenditure transaction/s)
(FAPs)/Locally Funded Program
Projects (LFPs) Not to exceed
Approval of the projects by: 15 calendar
INFRACOM or NEDA Board or DBCC, when days (for
applicable complex
Agency Head supported with following: transaction/s)
Summary of Project Benefits including
economic viability and technical
justification
Details of expected output and outcome
50
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
51
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
T.2 Request for Letter of Agency Request 3 working days BMBs 1 NGAs
Commitment (LOC) for PPP (for
Projects Approval of the projects by: simple/routine
INFRACOM or NEDA Board or DBCC, when transaction/s)
applicable
Agency Head supported with following: Not to exceed
15 calendar
Summary of Project Benefits including
economic viability and technical days (for
complex
justification
Details of expected output and outcome transaction/s)
52
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
T.4 Issuance of Forward Agency Request 3 working days BMBs 1 NGAs, SUCs
Obligational Authority (for
(FOA) for FAPs Draft Project Appraisal Document simple/routine
transaction/s)
Draft Loan Agreement/ Suppliers Contract, if
applicable Not to exceed
15 calendar
NEDA Board Approval days (for
complex
transaction/s)
53
Type of Request/Action for Documentary Requirements Processing Processing Flowchart Client/s
DBM Services Time Unit/s
(with complete
documentary
requirements)
V. Issuance of Cash Disbursement Agency Request 3 working days BMB-B and BMB-D 1 NGAs (DOLE, DFA)
Ceiling (CDC) for Foreign (for
Service Posts (FSPs) Estimated Income Collection utilized by Foreign simple/routine
Service Posts (FSPs) within the unfunded transaction/s)
allotment
Not to exceed
Consolidated Quarterly Report of Income 15 calendar
days (for
Justification and other supporting document complex
(e.g., Bureau of Treasury - NG Journal Entry transaction/s)
Voucher, Actual Disbursements from Verification
Fee)
54
FC No. 1
Process Flowcharts Page 1 of 2
Process Flowchart for Special Budgetary Requests (SBR) except Retirement Gratuity/Terminal Leave Benefit and Monetization of Leave Credits for DBM
Central Office
Central Records Budget and Management Bureau (BMB)
Start
Receives SBR
DBMCC-FC-01
Rev.1
55
Process Flowchart for Special Budgetary Requests (SBR) except Retirement Gratuity/Terminal Leave Benefit and Monetization of Leave Credits FC No. 1
for DBM Central Office Page 2 of 2
Dir. CPRU
Not
Not in order C
in order (p.1)
3rd denial
Signs 'action for denial' Releases action documents to
letter (final and 3rd time) the following:
2nd or 3rd denial 1. Agency (Acknowledgement/
1st denial denial letter, SARO MYOA,
NCAA, FOA)
2. MDS-GSB (NCA)
Signs 'action for denial' 2nd denial 3. BTr (Working Fund)
letter (1st time)
DBMCC-FC-01
Rev.0
56
FC No. 2
Process Flowchart for Request for Retirement Gratuity/Terminal Leave Benefit (RG/TLB) for DBM Central Office
Page 1 of 2
Start
Receives SBR
DBMCC-FC-02
Rev.1
57
FC No. 2
Process Flowchart for Request for Retirement Gratuity/Terminal Leave Benefit (RG/TLB) for DBM Central Office
Page 2 of 2
BMB BTB
Dir. CPRU
A
(p.2)
End
DBMCC-FC-02
Rev.1
58
Process Flowchart for Special Budgetary Requests (SBR) directed to the DBM Regional Offices FC No. 3
Page 1 of 1
BMB - RO RO
Start
Determines Division to
3
handle SBR
Receives SBR
Checks completeness
Signs the official Prints the official
of documentary
release documents release documents
requirements
Director for signature by the
Regional Dir.
Incomplete Reviews action
Determines technical documents as to Reviews action
1 staff to process SBR compliance with documents prior to
documentary approval Releases letter/
Complete
requirements, format documents to the
and computation agency/LGU/SUC
Records in the logbook Not in order concerned
and prepares routing
slip Prepares action Reviews and recommends action documents 2
documents
In order 4
1
3
Writes letter citing Not in order In order
2
lacking documents
End
Procedure may vary in the receiving and releasing of documents due to differences in the Regional Office configuration.
DBMCC-FC-03
Rev.1
59
Process Flowchart for Special Budgetary Requests (SBR) from the DBM Central Office to DBM Regional Offices FC No. 4
Page 1 of 1
FAD - RO RO BMB - RO
Start
In order
In order
Records receipt of
official documents
Not in order
Not in order BMA/S prepares NFCI
addressed to Local
Prepares ObR and Reviews ObR prior to 1 Chief Executive
posts in the appropriate approval 1
registry
Not in order
In order
Not in order
Prepares DV, FC for Reviews and 2
credit to the account of recommends approval
the LGU, and ACIC for of the DV, FC and ACIC In order
submission to GSB
End
Procedure may vary in the receiving and releasing of documents due to differences in the Regional Office configuration. DBMCC-FC-04
Rev.1
60
Process Flowchart for Requests for National Disaster Risk Reduction Management Fund FC No. 5
(For BMB-E as Fund Administrator) Page 1 of 1
Prepares
Receives OP numbered
START directive and
Gives calamity routing
forwards the slip and
instructions to same to the
Records receipt Division in- forwards the
of OP directive BMA/BMS same to the
Receives OP Forwards OP charge for the routing
and forwards Asst. Div. Chief
directive and Directive to the same to the slip preparation / Div. Chief for
forwards it to BMB for Asst. Director Initials routing review and
the Ofc. of the FSEPCCMS for
slip and initial
Secretary control purpose Receives routing
forwards Initials/signs
the same to the routing slip and slip and prepares
Director for forwards the ecopy of release
Receives same to the documents
signed routing signature
Asst. Director (SARO/NCA as
slip and Director signs needed) and
releases the routing slip and attaches
same to the forwards the accomplished DV
concerned same to the and forwards the
BMBs or ROs Admin. Staff for same to BMB –
(thru fax) release FS,EP & CCMS
monitoring
purposes
Receives DV
and forwards to
Div. in charge Accomplishes
Initials DV the lower portion
Initials/signs DV
and of the DV and
and forwards
forwards ledger for
the same to the
the same to control purposes
Signs DV Asst. Director
the and forward the
Director for and same to the
Forwards signature forwards Asst. Div.
the Reviews/
signed DV and Chief/Div. Chief Initials e-
Reviews same to the
ecopies prior to ecopies of copy of
Admin. Prints
release docs to SARO/NCA
approval and Staff for SARO/NC
USec. For BPE
forwards the release A on
same to CPRU security
for final printing paper
Reviews release
documents prior
to approval
Approves
SARO/NCA
Release
SARO/NCA
to agency
BMB-E-PF-03 End
Rev. 01
61
FC No. 6
Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals Page 1 of 5
Major OSSP?
Refer to BMB/RO
Step 2 No concerned
Yes
A
DBM-OPCCB-PFN1A
Rev. 01
62
FC No. 6
Page 2 of 5
Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals
A
Yes
DBM-OPCCB-PFN1A
Rev. 01
63
FC No. 6
Page 3 of 5
Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals
Yes
No
Yes
1Conduct meetings with agency representatives to ensure smooth implementation of the proposed reorganization
DBM-OPCCB-PFN1A
Rev. 01
64
FC No. 6
Page 4 of 5
Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals
Yes
Step 14 Endorse
recommendation to the
Secretary
Step 15
Approved?
No
Yes
Step 16
New
P/A/P?
No
Yes
Step 17
Forward to BMB
concerned for
evaluation
65
FC No. 6
Page 5 of 5
Process Flowchart for Review of Organization, Staffing Position Classification and Compensation Proposals
Submits to
Step 20 OSI Usec
No
Yes
End
* DBM-OPCCB-PFN1A harmonized with Annex A of Department Order No. 2016-10 dated June 27, 2016 (Steps 13-23)
66
FC No. 7
Page 1 of 2
Process Flowchart for Implementation of Performance-Based Incentive Bonus System
Properly
Step 2 accomplished/
Return to agency
complete? No
Yes
Step 6
Approved? Return to Analyst/
Specialist
No
Yes
DBM-OPCCB-PFN4
Rev. 01
67
FC No. 7
Page 2 of 2
Submit draft
memorandum/ letter1 for
review
Review of Director
Return to Division
Approved?
Chief (Repeat from
Step 4, if needed)
No
Yes
Approval of Director
End
1
Memorandum is usually prepared for BMBs/ROs while letter is for agencies concerned
DBM-OPCCB-PFN4
Rev. 01
68
Feedback Mechanism
Kindly let us know how we have served you by doing any of the following:
Compliment: For services which exceeded your service expectations, we will ensure
your feedback is passed to the person and /or the Director of the Bureau/Service
concerned.
Complaint: We will strive to resolve the complaint and adopt measures to prevent it
from recurring.
Suggestion: We will acknowledge your contribution and make sure your suggestion is
reviewed.
69
REPUBLIC OF THE PHILIPPINES
Department of Budget and Management
BONCODIN HALL, GEN. SOLANO ST., SAN MIGUEL, MANILA
70