“Synthesis of Government Planning, Budgeting and Procurement: The DepEd

System”
by Maria Louella Floro

Planning is an art of outlining series of actions and strategies on how we will carry
out our set goals/objectives. But planning is not only being applied to conducting
activities and realizing a certain program.
In spending money, we often forget to plan on where to spend it and how we
should do it - in a way that we will get the most out of it - especially if the money we are
spending comes from our own pocket.
But it is entirely different if we are to spend the money coming from the
government funds.
The Government implemented its rules and regulations or policies and standards
on how we will be spending its funds, in a way that it would be greatly beneficial to every
government sectors’ stakeholders. The government apportions the specific amount of
funds to be used by a certain government sector for its projects, activities, and programs.
But it is a great deal to handle such responsibility on how such sector will be able to
manage the consumption of funds to be allocated to them. It is critical that there should
be no single amount of the allocated funds to be misappropriated, as there will always be
corresponding penalties for it – may it be a criminal, civil or administrative liability. That
is why planning on how the funds will be spent should take place first – to which or what
program to allocate it to? Who should be benefited and what outcomes should be
expected out of the program you are allocating your budget to? – as in terms of the
financial aspect, this would determine if the allocated budget would be able to sustain
and assist the conduct of the program and achievement of its goals/objectives.
Next, comes the budgeting. Budgeting is the process of providing the estimate of
the expected income and expenses for a program, activity or project in a given period of
time. This would determine how much amount of funds a sector should be utilized for the
conduct of their programs, activities, and projects within the targeted time frame.
Planning and budgeting are an essential part of fiscal management as it was
established that when certain sector plans, budgetary requirements should be included,
hence, everything would be senseless. And having a budget without planning on how to
utilize it, is a waste of funds and resources. Doing both planning and budgeting means
having to follow or following the policies and standards stipulated in the Budget Reform
Decree.
Planning and budgeting also mean having to prioritize those priorities specified in
the approved national plan without compromising the welfare and interest of the
stakeholders to be benefited by the local plan. Planning and budgeting are vital as these
are required for the approval of the budget proposal for programs, activities, and projects
(PAPs). This is true to all government sectors/agencies as they need to adhere and
comply with the policies and standards set by the government.
The operation of the set fiscal and monetary policies of the government primarily
lies in the Development Budget Coordination Committee (DBCC). Department of Budget
Management (DBM) as its Chairman. This Committee ensures that government sectors
conform to its guidelines; sees to it that the link between planning and budgeting are
secured and in a firm position; and national development goals and objectives are carried
out through the proper allocation of resources.
Department of Education (DepEd) as one of the sectors of the Government
recognizes the planning, budgeting and procurement policies of DBCC. DBM’s Budget Call
prescribes the targets and priorities of every government sectors; hence, this will serve
as a guide for the Department of Education in creating its Budget Proposal.
DepEd Secretary dictates the direction of the policy while the Central Office makes
the comprehensive process and procedures for it. DepEd Regional Offices follow the
guidelines and coordinate with the Regional Development Councils (RDCs) and DepEd
Division Offices from the guidelines of Division Education Development Plan (DEDP) and
School Improvement Plan - School-Based management (SIP-SBM).
As per DBCC policy, procurement cannot be done unless it is approved by the Head
of Procuring Entity or second-ranking official and that it must be in accordance with the
Annual Procurement Plan (APP) and consistent to the yearly budget of the procuring
Entity. A copy of the budget proposal must be furnished to Bids and Awards Committee
(BAC) Secretariat as it needs to be reviewed and consolidated.
The budget allocation will still depend on the General Appropriation Acts (GAA),
and once the government releases that GAA is final, revision and adjustment to the
previous budget proposal must be done to match the targeted and allocated budget for
PAPs, only then, it can be forwarded to BAC to finalize the procurement.
 DepEd as one of the sectors who is given the highest budgetary allocation among
others in the government should carefully plan and budget every procurement it will be
making. Every spending made should be within the approved budget as it will determine
their compliance to the set policies and standards, their future budget allocations and
effective fiscal management – as under or overspending may mean poor fiscal
management.
The process stipulated above may seem to be complex as there are different
entities involved – from the commencement up to the conclusion of the budget proposal
and until it gets approved – but it is just justifiable as we would not want that the funds
be misappropriated, misused or embezzled. Instead, we want it to be spent for the
legitimate projects, activities, and programs of the government sectors (i.e. DepEd).
As a future manager, who will be at the central position to decide on PAPs it is
essential that I know the process of procurement planning and budgeting as it may
determine my capability as a good planner and fiscal manager. Having such knowledge
will also allow me to determine if expectations are realistic and the objectives are
achievable.