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VISION

        The most livable city for all.

 

MISSION

•   To ensure an environmentally friendly, financially dynamic, pro-active, and self-reliant City Government. 
•   To have well-informed and participative barangays and communities.

 

Mandate

   The City Budget Office is tasked in the overall programming and management of the budgetary provision of the Cebu City Government needed to carry      the implementations of Programs, Projects and Activities (PPAs)

  

Organizational Outcome

   To be able to formulate documents in consonance with the existing laws, rules / regulation and current issuances

   To maintain a budget process that shall reliably fulfill its role in the over-all fiscal administration of the City

 

Core Value

   “Dedication and honesty for a better service to people.”

 

LEGAL BASIS FOR EXISTENCE

   Presidential Decree No. 1375   

TRANSFERRING TO THE BUDGET COMMISSION THE FUNCTIONS OF LOCAL GOVERNMENT BUDGET ADMINISTRATION.

WHEREAS, it is the policy of government to undertake national development within its total context;

WHEREAS, local governments are vital components of the government’s machinery for national development;

WHEREAS, local government’s resources constitute a significant portion of the total development resources of government; and

WHEREAS, the Budget Commission is entrusted with the responsibility of assisting the President in the preparation of the total national resources and expenditures budget, which includes, among others, those for local governments:

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution, do hereby order and decree:

Section 1. The Budget Commission shall be responsible for the review and evaluation and for taking appropriate action on the annual principal and supplemental budgets and other financial statements covering all funds of local governments; and the review and formulation of recommendations on resolutions of local legislative bodies involving appropriation of local funds. These functions and generally those pertaining to expenditures of local governments, governed by P.D. No. 477 and presently performed by the Department of Finance, are hereby transferred to the Budget Commission. All pertinent records, appropriations and such qualified personnel as may be necessary, from the Office of Local Government Finance or other units of the Department of Finance, involved in or connected with the aforesaid functions, are likewise hereby transferred to the Budget Commission.

Sec. 2. In connection with the above, the Budget Commission shall perform the following functions;

(a) Analyze and review annual principal and supplemental budgets of provinces and cities to determine compliance with statutory and other mandatory requirements.

(b) Examine and process applications of local governments for cash advances and budgetary aids with respect to their budgetary implications, and prepare appropriate recommendations thereon;

(c) Examine and analyze provincial and city trial balances, books of accounts, and other financial reports, as may be necessary in the fulfillment of the Budget function;

(d) Compile and tabulate statistical data, prepare and analyze consolidated financial statements of local governments, and review projections and forecasts of local government income and expenditures;

(e) Provide technical assistance to local government in the preparation, authorization, execution and accountability phases of the budget process;

(f) Formulate and promulgate rules and regulations for the effective performance of all the foregoing functions; and

(g) Perform other related functions as may be assigned by competent authority.

The Secretary of Finance shall continue to exercise the functions assigned to him under P.D. No. 477 pertaining to local government income, borrowings, other receipts, and local treasury operations.

Sec. 3. Local government units shall constitute and include in their administrative organization, an office/section/unit responsible for budget functions. It shall provide technical and staff services to the Chief Executive and other local officials on budget matters. In addition, the budget officers of provinces shall review the budgets of municipalities and the budget officer of cities and municipalities shall review the budgets of barangays, within their respective jurisdiction, observing the requirements and limitations prescribed for provincial and city governments under P.D. No. 477 and this Decree.

Sec. 4. Budget officers of provinces, cities and municipalities shall be appointed by the local government head concerned from persons meeting the minimum qualification requirements for provincial, city and municipal treasurers as the case may be, subject to civil service law and subject to the approval of the Commissioner of the Budget.

Sec. 5. Revenue funds shall not be paid out of any local treasury except in pursuance of specific statutory authority or of appropriations duly approved pursuant to P.D. No. 477 and this Decree.

Sec. 6. The Budget Commission shall undertake the functions assigned by this Decree through its Regional Offices, with technical assistance from its Local Governments and Government Corporations Budget Office. For this purpose, the Budget Commission is hereby authorized to establish such additional Regional Offices as may be necessary to properly discharge local government budget functions.

Sec. 7. There is hereby authorized to be appropriated the amount of five million pesos for the Budget Commission to carry out the functions prescribed under this Decree.

Sec. 8. All provisions of laws, decrees, and orders inconsistent with this Decree are hereby amended or modified accordingly.

Sec. 9. This Decree shall take effect upon its approval.

Done in the City of Manila, this 16th day of May, in the year of Our Lord, nineteen hundred and seventy-eight.

 


 

LIST OF SERVICES

Budget Management

  • Supervise the City Budget Personnel under the Budget Administration Division
  • Controls the utilization of the Local Development Fund and prepares reports related thereof
  • Prepares work distribution plan, work targets and work standards to all employees of the City Budget Office
  • Develop cooperation with other organizational unit within the agency
  • Motivates, trains, develop and monitors morale and discipline among employees
  • Reviews and evaluates performance of employees

 Budget Preparation

  • Compile and review gathered budgetary data requested for budget inclusion (Annual and Supplemental)
  • Evaluation of budget proposal and request for budget inclusion
  • Prepare draft on Annual and Supplemental budget for budget hearings/conference with the Chairman of the Committee on Budget, City Budget Officer and the Department Heads
  • Finalize and revise any amendments of the Annual and Supplemental Budget including all the required budgetary forms
  • Gather and prepare monthly reports on actual receipts and revenues to determine excess realized revenues and receipts for budgeting requirements
  • Prepare estimates on revenues and receipts taken from the cost efficiency ratio of past year’s actual collection and IRA releases to source yearly annual budget

 Budget Execution and Accountability

  • Prepare and retrieve quarterly advance releases on allotment and transfer of funds for General and Special Education Funds
  • Verify/control request for obligation of allotment for the General Fund and Special Education Fund
  • Print-out summary of monthly appropriation, allotment and obligation balance
  • Prepare monthly report on Local Development Fund utilization and budgetary reports
  • Encode savings of obligation from the journal voucher of the Accounting Department
  • Control Local Trust Fund and Funds coming from the National Government such as Urban Health Nutrition Program and Integrated Family Planning
  • Review Barangay Budget Documents including supporting documents thereof
  • Prepares barangay budget review worksheet
  • Maintain a file of Barangay budgets and Special Education Funds related accounts
  • Give technical assistance to Barangay Official in the preparation of their budget
  • Prepare endorsement letter to Sangguniang Panlungsod on review budget

 Administrative and Auxilliary Services

  • Management of department’s properties, supplies, records, and budget files
  • Maintain and control employees’ records of the office
  • Prepare vouchers and Purchase Requests
  • Take charge in the reproduction and distribution of photocopies of the approved annual and supplemental budget to the different office and the Department of Budget Management
  • Take charge of Office Communications and dissemination of information
  • Submit approved budgets to the DBM Regional Office for budget review
  • Verify confirmatory report of supplies and materials
  • Office housekeeping, sanitation and cleaning

LIST OF ONGOING PROJECTS:

  1. Creation of mini-library

         In-charge:

  • Maria Luz L. Ybañez
  1. Creation of Comprehensive Records Management System ( CRMS)

        In-charge:

  • Maria Luz L. Ybañez
  • Claudia J. Pahanonot

Contact Us

City Budget Office

8th Flr., Executive Bldg., Cebu City Hall

Tel. Nos. +63 32 411-0100 loc.1305, 1303, 1304, 1305

City Budget Officer: Ms. Marietta L. Gumia


 

Ordinance No. 2472  An Ordinance Authorizing the amount of Seven Billion Sixteen Million Nine Hundred Eighty-Four Thousand Four Hundred Thirty-Five Pesos & 95/100 (P7,016,984,435.95) for the General Fund Proper to Cover Various Expenditures for the Operations of Different Departments and/or offices of the City Government of Cebu from January 1 to December 31, 2017 and Appropriating Fund for the purpose.

Ordinance No. 2471 An Ordinance appropriating the amount of Eight Hundred Forty-Two Million Twenty-Five Thousand Seven Hundred Pesos (P842,025,700.00) for the Special Accounts of the City Government of Cebu to cover various expenditures from January 1 to December 31, 2017.

 


 

20% Component of the IRA Utilization


 

Local Disaster Risk Reduction and Management Fund


 

Resolution No. 14-0120-2017 - the Sangguniang Panlungsod of the City of Cebu, as moved by member Abella seconded by Member de los Santos; Resolved, to approve the following

Ordinance No. 2482 - An ordinance authorizing Supplemental Budget No. 1 series of 2017 involving an amount of Six Hundred Ninety-Seven Million Eight Hundred Sixty-Six Thousand Three Hundred Seventy-Three Pesos and 29/100 (P697,866,373.29) for GENERAL FUND PROPER and Ninety-Four Million Six Hundred Forty-One Thousand Seven Hundred Eighty-Five and 51/100 (P94,641,785.51) for the SPECIAL ACCOUNTS

 


Ordinance No. 2484 - An authorizing the Annual Budget of the City Of Cebu for Calendar Year 2018 in the total amount of Six Billion One Hundred Nine Million Eight Hundred Twenty Thousand Eight Hundred Eighteen Pesos and 82/100 (P6,109,820,818.82) for the General Fund Proper and Eight Hundred Eighty-Eight Million Three Hundred Ninety-Six Thousand Eight Hundred Seventy-One Pesos and 60/100 (P888,396,871.60) for the Special Accounts covering the various expenditures for the operation of the Cebu City Government for Calendar Year 2018, and appropriating the necessary funds for the purpose.

Budget Message CY 2018

Summary of Income CY 2018

GENERAL FUND PROPER

SPECIAL ACCOUNTS

Summary of Appropriations CY 2018

GENERAL FUND PROPER

 SPECIAL ACCOUNTS

 

Budget of Expenditures and Sources of Financing CY 2018

GENERAL FUND PROPER

SPECIAL ACCOUNTS

 

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