Latest Budget Operations Manual for LGUs (2023 Edition) (BOM for LGUs)

The Department of Budget and Management has announced via its website that the printed copies of Budget Operations Manual for Local Government Units (BOM for LGUs) (2023 Edition) is now available for order. To place an order, the interested LGU may email lgrcb@@dbm.gov.ph. The Manual will be available on the DBM website at a later date.

Key Enhancements and Features of the BOM for LGUs, 2023 Edition

According to Local Budget Circular No. 152 dated August 2, 2023, the BOM for LGUs provides for the enhanced framework and approaches to local budgeting which aims to enjoin the LGUs to be more responsible and accountable for the funds entrusted to them and direct them to use these funds according to their thrusts and mandates.

The updated BOM for LGUs contains discussions on the fundamental principles of governing local taxation, fiscal matters, limitations on the taxing power of LGUs and the core principles of local government budgeting.

The latest BOM for LGUs also includes an enhanced framework for strengthening policy-based budgeting and how to harmonize the linkages anong policy-making, planning and budgeting.

It also includes streamlined and updated local budget forms and the introduction of the Cash Budgeting System for LGUs.

Finally, the BOM for LGUs also integrates developments on local budgeting in view of the enactment of new laws and issuances, including the implementation of the Supreme Court Ruling on the Mandanas-Garcia case.

*A series of training on the BOM for LGUs shall be conducted by the DBM according to the aforementioned LBC.

*The BOM for LGUs 2013 Edition supersedes the BOM for LGUs 2016 Edition.

Electronic Budget System for LGUs (eBudget System for LGUs): Digitalization initiatives for LGUs

Soon, Local Government Units concerned may no longer be required to submit physical copies of their Annual/Supplemental Budgets and reports to the DBM once the eBudget System for LGUs goes live.

According to the DBM, the eBudget System for LGUs shall assist the LGUs in the preparation of the different forms required in the local budgeting process and to facilitate the online submission of Annual/Supplemental Budgets and reports. It will also facilitate the online submission of report to the eSRE Sytem of the DOF-BLGF.

The eBudget System shall be made available for free by the DBM to LGUs interested in automating their local budget process. The LGU concerned shall be provided with appropriate technical assistance by the DBM via its Regional Offices with assistance from its IT Office. The eBudget system may be accessed through https://lguebudget.dbm.gov.ph.

Visit the DBM website to learn more about the BOM for LGUs 2023 Edition and the eBudget System for LGUs.