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3. Is the process of expressing quantified
resource requirements (amount of
capital, amount of materials, number of
people, etc.) into time-phased goals
and milestones.

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• There are four steps/phases in managing the School
Budget:
 Budget Preparation
 Budget Authorization
 Budget Execution
 Budget Accountability
• During the preparation phase, the school head prepares
the proposed school Budget. This is followed by
authorization phase where the budget is submitted to the
concerned agencies for approval and appropriation. In the
execution phase, school through MOOE utilize their
approved budgets and during the accountability phase, the
school head monitors and evaluates the use of the budget,
then submit documents to the concerned agencies or
departments.
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6. Budget Preparation – the school
heads plans his/her program of activities,
determines the needs and makes
projections and estimates.

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This starts with the Budget Call and ends with the
School Head’s submission of the proposed budget to the
Division and regional offices.
What is the Budget Call?
What are the needs of the school?
The number of Stakeholders in the budgeted
year?
What are the machines and materials
needed?
What are the other concerns included in the
AIP for the academic year?
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8. After the review, the budget is presented to the proper
authority like the DepEd Division and Regional Offices then to
the DepEd Central office where all budgets of Government
Educational Institutions in the region and country are
consolidated and finalized. Then the these are submitted to
the Department of Budget and Management for consolidation
with budgets of the different government sectors.

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• Alternatively called the “Budget Authorization
phase,” this starts upon the House Speaker’s receipt
of the President’s Budget and ends with the
President’s enactment of the General Appropriations
Act.
 House Deliberations?
Senate Deliberations?
Bicameral Deliberations?
Ratification and Enrollment?
Veto Message?
Enactment?
Reenacted Budgets?
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10. Budget
Execution
The school head receives the approved budget in
the form of releases which are usually made on a
quarterly basis.

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• This is where the people’s money is actually spent. As soon
as the budget is granted, the school can implement its
priority programs and projects.
With strict Compliance to the Release
Guidelines and Program?
Follow Budget Execution Documents?
Allotment and Cash Release Programming?
Allotment Release?
Incurring Obligations?
Cash Allocations?
Disbursement?
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12. As funds are exhausted, reports are submitted
quarterly and annually. Trial balances and other
documents are prepared for the proper
accounting of the funds as used during the
calendar year.

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• This phase happens alongside the Budget
Execution phase.
• Through Budget Accountability, the DBM monitors the
efficiency of fund utilization, assesses agency performance
and provides a vital basis for reforms and new policies.
Performance Targets and Outcomes?
Budget Accountability Reports (BARs)?
No Report, No Release?
Review of Agency Performance?
Audit?
Performance-Based Incentive System?
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14. omardimarucot@ 14

15. omardimarucot@ 15 marjonarias1020@gmail.com