Sangguniang Panlungsod (SP)

Budget Hearings/Reviews

The power to appropriate is generally vested with the Sanggunian Panlungsod.  It is this “Power of the Purse” that enables the Sanggunian to act as the fiscalizer, in the sense that, by requirement of law, all budgetary requirements and financial plans of the City government requires the imprimatur of the council.

By reason of this power which allows the council to evaluate and authorize all financial plans and budgets submitted by the Chief Executive, the budgetary process as laid out and followed necessitates the conduct of budget hearings/reviews during which, all concerned department heads will be given the opportunity to present and defend, if need be, the requested appropriation for eventual approval.  As all budgetary appropriations are necessarily covered by an appropriation ordinance, which only the council is authorized to enact, it goes without saying that budget hearings/reviews are an inescapable part of the budget process. 

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