Budget Management is an oversight function of DBM pursuant to its mandate to promote the sound, efficient and effective management and utilization of government resources. This module covers all processes in recording the approved appropriations, allotments, monthly disbursements program (MDP), and cash allocations using the Budget Control form. It also supports budget adjustments including re-allocations, sub-allotments, and additional allocations as approved by DBM during the year using the Budget Control Update form.
The budget management implementation phase covers the following PFM functions performed by the Budget Management Bureaus, Budget Technical Bureau and Local Government and Regional Coordination Bureau:
- Appropriations Management
- Allotments Management
- Cash Allocations
- Fiscal Reporting
The process of capturing data for the approved Appropriations in the system could be done in two forms, through an interface or by manual entry. The budget preparation function is not included in the scope of BTMS, hence the DBM would continue using the existing Budget Preparation Management System (BPMS). The New General Appropriations and Automatic Appropriations would be imported from BPMS through an interface at the beginning of each financial year. The Continuing Appropriations would be brought forward from the previous period using the eBudget System. Other Appropriations would be recorded manually in BTMS using the Budget Control form. Appropriations can be updated or transferred during the year based on realignment guidelines, using the Budget Control Update form.
The Appropriations identified as For Comprehensive Release (FCR) would be automatically released as Allotments, known as General Appropriation Act Release Document (GAARD), without any further approvals. In BTMS, General Allotment Release Order (GARO) and Special Allotment Release Order (SARO) are created through the system using the Budget Control form. Allotments can also be updated or transferred during the year based on realignment guidelines, using the Budget Control Update form. The system enforces budget control features where allotment releases exceeding appropriations are not allowed.
Disbursement authorities are issued in the form of Notice of Cash Allocation (NCA), Non-Cash Availment Authority (NCAA) and Cash Disbursement Ceiling (CDC). In BTMS, all NCAs issued to agencies are created through the system using the Budget Control form. It would interface with Unified Reporting System (URS) to capture data for MDPs. NCAA and CDC are also created through the system.
All issued NCAs would only expire at the end of the fiscal year; any unused NCA balance in one period would roll over to the subsequent periods. The system enforces the same budget control features where cash allocations exceeding corresponding MDPs, allotments, and/or appropriations are not allowed.
The processes involved in compiling all the financial transactions, generation of budget and financial accountability reports, and other such reports as required for fiscal performance monitoring and management are managed by the Budget Management module. The system automatically updates the records and registries and therefore provides timely and flexible reporting functionality, both the pre-formatted statutory reports and the system format-free reports.
Furthermore, BTMS supports in maintaining the complete audit trail of appropriations, allocations, adjustments and balances for each spending agency and at an aggregate level for national government. In addition, this system would also support in budget programming activities in terms of capturing MDPs of the national government agencies based on appropriations and in revising cash programs based on budget adjustments.