P.D. No. 899




MALACAÑANG M a n i l a PRESIDENTIAL DECREE No. 899 March 3, 1976 REORGANIZING THE BUDGET COMMISSION WHEREAS, the national budget document should reflect the total development resources and expenditures of the government including government-owned and controlled corporations and local governments; WHEREAS, the Budget Commission should be organizationally strengthened to effectively perform the functions and responsibilities assigned to it and to cope with the substantial growth of the national budget under the New Society; and WHEREAS, Presidential Decree No. 1, provides the changes and modifications in the Integrated Reorganization Plan shall be made from time to time when necessity requires. NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution do hereby reorganize the Budget Commission, as follows: ARTICLE I FUNCTIONS AND STRUCTURE OF THE BUDGET COMMISSION Section 1. The Budget Commission, hereinafter referred to as the Commission, shall assist the President in the preparation of a national resources and expenditures budget; preparation, execution and control of the national budget; preparation and maintenance of accounting records and reports of the national government and design of accounting systems essential to the budgetary process; achievement of more economy and efficiency in the management of government operations; administration of compensation and position classification systems; and review and evaluation of legislative proposals having budgetary or organizational implications. Section 2. The Commission shall be headed by the Commissioner of the Budget, who shall serve at the pleasure of the President. He shall be assisted by a Deputy Commissioner for budget operations and accounting and a Deputy Commissioner for management improvement and compensation and position classification administration who shall be career administrators. Section 3. The Commission shall carry out its functions through the following Offices, Services and Staff: (a) National Government Budget Operations Office, (b) Local Governments and Government Corporations Budget Office, (c) National Accounting Office, (d) Management Office, (e) Wage and Position Classification Office, (f) Fiscal Planning Service (g) Financial and Administrative Service, (h) Training and Information Service, (i) Budget Technical Service, (j) Data Processing Service, and (k) Legislative Staff. Section 4. The National Government Budget Operations Office shall be responsible for providing services in the preparation, execution and control of the budgets of such agencies of the national government as may be determined by the Commissioner of the Budget. The Office shall be headed by a Director who shall be assisted when necessary by one Assistant Director. Section 5. The Local Governments and Government Corporations Budget Office shall be responsible for providing services in the collation and analysis of the budgets of local governments and government-owned and controlled corporations for incorporation in the national resources and expenditures budget. It may also be assigned by the Commissioner of the Budget responsibility over such national government agencies as may be deemed to be appropriate for effective budget planning and execution. The office shall be headed by a Director who shall be assisted when necessary by one Assistant Director. Section 6. The National Accounting Office shall be responsible for the compilation and analysis of financial data for use of the Commission and other government entities; the preparation and submission of reports to the Commissioner for financial guidance and information of the President; and providing services in the design and installation of accounting systems essential to the budgetary process. The Office shall be headed by a Director who shall be assisted when necessary by one Assistant Director. Section 7. The Management Office shall be responsible for formulating and administering a management improvement program for the executive branch of the government, providing technical guidance and assistance to management improvement activities, and determining the organizational and staffing requirements of agencies included in the national budget. The Office shall be headed by a Director who shall be assisted when necessary by one Assistant Director. Section 8. The Wage and Position Classification Office shall be responsible for administering and maintaining such compensation and position classification systems as may be adopted by the government. The Office shall be headed by a Director who shall be assisted when necessary by one Assistant Director. Section 9. The Fiscal Planning Service shall be responsible for evaluating the economic trends and relationships of factors and events affecting or affected by government income and expenditures and the impact and implications of government fiscal policies on the economic growth and development of the country. Section 10. The Financial and Administrative Service shall be responsible for providing staff advice and assistance on internal budgeting and other financial matters and well-planned, directed and coordinated services relating to personnel records, supplies, equipment, disbursements, security, and janitorial services. Section 11. The Training and Information Service shall be responsible for establishing and administering a training and information program for the Commission and developing and conducting appropriate training programs in budgeting, accounting, and management analysis for technical personnel of the different agencies of the government. Section 12. The Budget Technical Service shall be responsible for the review and evaluation of funding commitments and requirements for foreign-assisted projects of national and local government units and government corporations and provide services on regional budgeting. Section 13. The Data Processing Service shall be responsible for providing mechanized and electronic data processing services in the compilation, storage, processing, and retrieval of data and information essential to the functions of the Commission. Section 14. The Legislative Staff shall be responsible for providing staff assistance in the review and evaluation of legislative proposals having budgetary or organizational implications, and legal services necessary for the operations of the Commission. ARTICLE II INTERNAL STRUCTURE OF OFFICES AND SERVICES The Commissioner of the Budget is hereby authorized to provide the internal structure and the staffing pattern of the Office and Services created in this Decree. ARTICLE III FUNDING The Commissioner of the Budget is hereby authorized to use such sums appropriated in Presidential Decree No. 733, as may be specifically approved by the President, to carry out the provisions of this Decree. ARTICLE IV EFFECTIVITY This Decree shall take effect immediately. Done in the City of Manila, this 3rd day of March in the year of Our Lord, nineteen hundred and seventy-six. The Lawphil Project - Arellano Law Foundation