1. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT U NIFIED A CCOUNTS C ODE S TRUCTURE APPLICATION COURSE FOR THE CARAGA STATE UNIVERSITY December 9, 2014 (MFO / PAP CODE) STATE UNIVERSITIES AND COLLEGES

2. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT UACS MFO/PAP Code 2

3. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Funding Source 0 00 000 Financing Source (1) Authorization (2) Fund Category (3) Organization 00 000 00 00000 Department (2) Agency (3) Operating Unit Classification (2) Lower-Level Operating Unit (5) Location 00 00 00 000 Region (2) Province (2) City/ Municipality (2) Barangay (3) MFO/Program/ Activity/Project 0 00 00 0000 Program / Project / Purpose (1) MFO/Project Category/1 st Level Activity (2) 1 st level Act./ Project Sub Cat. /2 nd Level Act. (2) 2 nd level Act. /Project Title/ 3 rd Level Act. (4) Object 00000000 00 COA Revised Chart of Accounts (8) Sub-Object (2) UACS Coding Framework

4. MFO/PAP Code 9 Digits Program 1 digit MFO 2 digits Activity Code 1 st Level 2 digits 2 nd Level 4 digits Project 1 digit Project Category 2 digits Project Sub-Category 2 digits Project Title 4 digits Purpose (SPF) 1 digit Activity Code 1 st Level 2 digits 2 nd Level 2 digits 3 rd Level 4 digits MFO/PAP Code Segments

5. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 5 MFO/PAP Code Segments 000 0000 Program/Project/Purpose MFO/Project Category/ Activity Level 1 Activity Level 1/Project Sub- Category/Activity Level 2 Activity Level 2/Project Title/ Act. Level 3

6. TypePrograms, Projects or Purpose UACS Code Program General Administration and Support (GAS) 1 ProgramSupport to Operations (STO)2 ProgramOperations (MFO / Projects)3 ProjectsLocally-Funded Projects4 ProjectsForeign-Assisted Projects5 PurposePurpose (SPF)6 Utilized to Identify Type of MFO / PAP MFO/PAP- PAP 1 st segment, First Digit Code

7. MFO/PAP Code 9 Digits Program 1 digit MFO 2 digits Activity Code 1 st Level 2 digits 2 nd Level 4 digits Project 1 digit Project Category 2 digits Project Sub-Category 2 digits Project Title 4 digits Purpose (SPF) 1 digit Activity Code 1 st Level 2 digits 2 nd Level 2 digits 3 rd Level 4 digits MFO/PAP Code Segments - PROGRAMS

8. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 8 MFO/PAP Code Segments – PROGRAMS 0 00 0000 Program Major Final Output Activity Level 1 Activity Level 2 Under the Program (1 st digit), Code “1” represents General Administration and Support (GAS), Code “2” is for the Support to Operations (STO), while Code “3” represents the Operations. 1 st Segment

9. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT MFO/PAP - PROGRAMS 9 Program Program is an integrated group of activities that contributes to an agency or department’s continuing objective. This includes General Administration and Support (GAS), Support to Operations (STO), and Operations (O).

10. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENTPrograms 10 General Administration and Support (GAS) consists of activities involving the provision of overall administrative management support to the entire agency operation. Support To Operations (STO) consists of activities that provide technical and substantive support to the operations and projects of the department/agency. Operations consists of activities directed at fulfilling the department and agency mandate.

11. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT MFO/PAP - PROGRAMS 11 Activity. This is defined as work process that contributes to the fulfillment of a program or project. Activities are to be assigned to GAS and STO if they benefit internal clients, and is attributed to an MFO if they benefit external clients.

12. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT MFO/PAP - PROGRAMS 12 Major Final Outputs (MFOs). Goods and services that a department or agency are mandated to deliver to external clients through the implementation of programs, activities and projects. These are usually associated with the mandate of the agency, and can include projects if within the mandate.

13. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 13 000 0000 Program Major Final Output Activity Level 1 Activity Level 2 Major Final Output For Program, under the GAS and STO – Codes “1” and “2”, respectively, this 2 nd segment uses code “00” which means “No MFO”, but for Operations – Code “3”, this contains the specific MFO of each agency. MFO/PAP - PROGRAMS 2 nd Segment

14. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 14 Following are the MFOs of the SUCs: SUC MFO Code MFO Description TUP01HIGHER EDUCATION SERVICES 02ADVANCED EDUCATION SERVICES 03RESEARCH SERVICES 04 TECHNICAL ADVISORY EXTENSION SERVICES

15. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 15 Following are the MFOs of the SUCs: SUC MFO Code MFO Description UP SYSTEM 01HIGHER EDUCATION SERVICES 02ADVANCED EDUCATION SERVICES 03RESEARCH SERVICES 04 TECHNICAL ADVISORY EXTENSION SERVICES 05HOSPITAL SERVICES

16. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 16 Activity Level 1 000 0000 Program Major Final Output Activity Level 1 Activity Level 2 For Program, under the GAS and STO, this 3 rd segment represents Activity Level 1 under the main Program, and for Operations, this contains Activity Level 1 under an specific MFO. MFO/PAP - PROGRAMS 3 rd Segment

17. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 17 Activity Level 2 0 00 0000 Program Major Final Output Activity Level 1 Activity Level 2 For Program, under the GAS and STO, this 3 rd segment represents Activity Level 2 under an activity level 1, and for Operations, this contains Activity Level 2 or a Project Title under the activity level 1 of an specific MFO. MFO/PAP - PROGRAMS 4 th Segment

18. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 18 1 00 00 0000 General Administration and Support 1 00 00 0000No MFO 1 00 01 0000 General Management and Supervision Sample MFO/PAP (SUC - PUP) MFO/PAP - PROGRAMS

19. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 19 2 00 00 0000Support to Operations 2 00 00 0000No MFO 2 00 01 0000 Auxiliary Services Sample MFO/PAP (SUC - PUP) MFO/PAP - PROGRAMS

20. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 20 3 00 00 0000Operations 3 01 00 0000 MFO 1: HIGHER EDUCATION SERVICES 3 01 01 0000 Provision of Higher Education Services Including P20,362,000 for Scholarships of Poor and Deserving Students 3 02 00 0000 MFO 2: ADVANCED EDUCATION SERVICES 3 02 01 0000 Provision of Advanced Education Services Sample MFO/PAP (SUC-PUP) MFO/PAP - PROGRAMS

21. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 21 3 03 00 0000MFO 3: RESEARCH SERVICES 3 03 01 0000Conduct of Research Services 3 04 00 0000 MFO 4: TECHNICAL ADVISORY EXTENSION SERVICES 3 04 01 0000Provision of Extension Services Sample MFO/PAP (SUC-PUP) MFO/PAP - PROGRAMS

22. MFO/PAP Code 9 Digits Program 1 digit MFO 2 digits Activity Code 1 st Level 2 digits 2 nd Level 4 digits Project 1 digit Project Category 2 digits Project Sub- Category 2 digits Project Title 4 digits Purpose (SPF) 1 digit Activity Code 1 st Level 2 digits 2 nd Level 2 digits 3 rd Level 4 digits MFO/PAP Code Segments - PROJECTS

23. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 23 0 00 0000 Projects Project Category Project Sub-Category Project Title/Code Under the Projects (1 st digit), Code “4” represents Locally Funded Projects (LFPs), and Code “5” is for the Foreign Assisted Projects (FAPs). MFO/PAP Code Segments – PROJECTS

24. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT MFO/PAP – PROJECTS 24 Projects. Special agency undertakings which are to be carried out within a definite time frame and which are intended to result some pre- determined measure of goods and services. These are projects that are important to the agency, however, they are not associated with an MFO or direct mandate of the agency.

25. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 25 000 0000 Project Project Category Project Sub-Category Project Title Project Category For Project, either for LFPs – Code “4” or FAPs Code “5”, the 2 nd segment of the MFO/PAP refers to the Project Category. MFO/PAP – PROJECTS

26. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 26 Project category code is common across all government agencies. However, each department/agency may have different Project Category being utilized depending on its mandate. Project Category MFO/PAP – PROJECTS

27. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Project Category 27 PARTICULARSUACS Physical Infrastructure Buildings and Other Structures01 Flood Control and Drainage02 Non-Road Transport Infrastructure03 Power and Communication Infrastructure04 Roads and Bridges05 Water Management06 MFO/PAP – PROJECTS

28. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 28 PARTICULARS UACS Non Physical Infrastructure Projects Economic Development07 Education08 Environmental Protection09 Governance10 Health11 Recreation, Sports and Culture12 Research and Development13 Social Protection14 Project Category MFO/PAP – PROJECTS

29. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 29 Examples of Project Categories being utilized by an agency/SUC: MFO/PAP – PROJECTS Project Category SUC Proj. Category Code Description PUP01Buildings and Other Structures UP System01Buildings and Other Structures PMMA03 Non Road Transport Infrastructure PNU08Education ASCT13Research and Development

30. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 30 Project Sub-Category 0 00 0000 Projects Project Category Project Sub-Category Project Title For Project, this 3 rd segment represents Project Sub-Category under a Project Category for both LFPs and FAPs. MFO/PAP – PROJECTS

31. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Project Sub-Category (Examples) 31 Category / Sub-CategoryCode Buildings and Other Structures0100 School Buildings 01 Health Facilities0102 Multi-Purpose Facilities0103 Agriculture Facilities0104 Government Buildings0105 Housing0106 MFO/PAP – PROJECTS

32. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Project Sub-Category (Examples) 32 Category / Sub-CategoryCode Non-Road Transport Infrastructure0300 Aviation0301 Railways0302 Ports, Lighthouses and Harbors03 Accessibility Facilities0304 Multi-Purpose Pavement0305 MFO/PAP – PROJECTS

33. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Project Sub-Category (Examples) 33 Category / Sub-CategoryCode Education0800 Basic Education 0801 Technical and Vocational Education 0802 Tertiary Education 0803 Education not Defined by Level 0804 MFO/PAP – PROJECTS

34. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Project Sub-Category (Examples) 34 Category / Sub-CategoryCode Research and Development1300 Agriculture and Food 1301 Environment and Natural Resources 1302 Disaster Mitigation and Management 1303 Energy 1304 Health 1305 Information and Communications Technology 1306 Biotechnology 1307 Defense 1312 MFO/PAP – PROJECTS

35. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 35 Project Title 0 00 0000 Project Project Category Project Sub-Category Project Title For Projects, this segment is the Project Title or Code which is under a Project Sub-category. MFO/PAP – PROJECTS

36. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 36 4 00 00 0000Locally Funded Projects 4 01 00 0000Buildings and Other Structures 4 01 01 0000School Buildings 4 01 01 0001 Establishment of Center for Academic Program Building (including Equipment) Sample MFO/PAP (SUC-PUP) MFO/PAP – PROJECTS

37. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 37 4 00 00 0000Locally Funded Projects 4 01 00 0000Buildings and Other Structures 4 01 01 0000School Buildings 4 01 01 0001 Indigenous Center under the Center for West Visayan Studies 4 01 01 0002 Acquisition of medical equipment for expansion/development/ upgrading of existing services of UP-Philippine General Hospital Sample MFO/PAP (SUC-UP System) MFO/PAP – PROJECTS

38. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 38 4 01 01 0003 Completion of the Industrial and Mechanical Engineering Building (UP Diliman) 4 01 01 0004 Repair/Rehabilitation of College of Fine Arts Bartlell Annex (UP Diliman) 4 01 01 0005 Repair/Rehabilitation of various system offices (UP System) 4 01 01 0016College of Architecture Complex 4 01 01 0017 Health Facilities Enhancement of the Philippine General Hospital Sample MFO/PAP (SUC-UP System) MFO/PAP – PROJECTS

39. MFO/PAP Code 9 Digits Program 1 digit MFO 2 digits Activity Code 1 st Level 2 digits 2 nd Level 4 digits Project 1 digit Project Category 2 digits Project Sub-Category 2 digits Project Title 4 digits Purpose (SPF) 1 digit Activity Code 1 st Level 2 digits 2 nd Level 2 digits 3 rd Level 4 digits MFO/PAP Code Segments - PURPOSE

40. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 40 MFO/PAP Code Segments – PURPOSE 0 00 0000 Purpose Activity Level 1 Activity Level 2 Activity Level 3 Under the Purpose (1 st digit), this carries Code “6” only, which represents the Special Purpose Funds.

41. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 41 000 0000 Program Activity Level 1 Activity Level 2 Activity Level 3 Activity Level 1 For Purpose, this segment refers to the first level activity or the main activity of the Special Purpose Funds. MFO/PAP Code Segments – PURPOSE

42. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 42 0 00 0000 Purpose Activity Level 1 Activity Level 2 Activity Level 3 For Purpose, this represents Activity Level 2 under an activity level 1. MFO/PAP Code Segments – PURPOSE Activity Level 2

43. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 43 0 00 0000 Purpose Activity Level 1 Activity Level 2 Activity Level 3 For Purpose, this contains Activity Level 3 under an activity level 2 of a special purpose funds. MFO/PAP Code Segments – PURPOSE Activity Level 3

44. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 44 6 00 00 0000 International Commitments Fund 6 01 00 0000 Contributions to International Organizations 6 01 01 0000Department of Agrarian Reform 6 01 01 0001 Center on Integrated Rural Development for Asia and the Pacific Sample MFO/PAP – Special Purpose Fund

45. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 45 6 00 00 0000 Rehabilitation and Reconstruction Program 6 01 00 0000Relief and Rehabilitation Effort 6 00 00 0000Pension and Gratuity Fund 6 01 00 0000For payment of pension 6 02 00 0000 For payment of retirement and terminal leave benefits 6 03 00 0000 For Payment of separation benefits and/or incentives 6 04 00 0000 For payment of monetization of leave credits Sample MFO/PAP – Special Purpose Fund MFO/PAP Code Segments – PURPOSE

46. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT UACS Code Structure Refinement/Improvement of the UACS Code Structure

47. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 47 Implementing UACS for Budget Execution Processes The UACS Code Structure has worked well for the Budget Preparation process There is a need for some refinement of the UACS Code Structure as the code structure gets applied in the Budget Execution, Accounting, Disbursement, Reporting process

48. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 48 Identified Needed UACS Refinements: Change in Budget base from Performance-Informed Budget (PIB) Output to Outcome-based budget Identification (tagging) of Sector and Sub Sector (using CoFoG), and Horizontal Programs (many agencies) for Budget Preparation and Execution (e.g. Disaster Related, Climate Change, etc.)

49. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 49 Existing UACS is not designed for Integration of Tagging under Outcomes, Sectors / Sub Sectors, Horizontal Programs, etc. when the MFO/PAP Code was structured – the structure was setup for vertical programs (within agency). Outcome – Sector / Horizontal (5-Digit), MFO/PAP

50. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 50 In MFO/PAP, additional 6-digit codes for: Sector / Sub Sector (CoFoG) – 3 digits Horizontal Programs – 2 digits Additional 1 digit to the Project Title The Needed Revision/Improvement

51. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 51 The Needed Revision/Improvement Example of COFOG Sub Sector Codes 160 – Economic Affairs (Sector) Sub Sectors 161 – General economic, commercial and labor affairs 162 – Agriculture, forestry, fishing and hunting 163 – Fuel and energy 164 – Mining, manufacturing and construction 165 – Transport 166 – Communication 167 - Other industries 168 - R&D Economic affairs

52. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Refinement to MFO/PAP Code Sector / Horizontal Outcomes Program/Project MFO/Project Category Act. Level 1/Sub-Cat. Act. Level 2/Project Title New MFO / PAP (15) New Existing (5) (9) - (10) (New (1)) 000 00000 00000

53. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 53 The revision to the coding structure was approved by the PFM Committee on April 30, 2014 The revision has been approved by the DBM Executive Committee in June, 2014 A Joint Circular will be issued to inform all agencies / users, and is now finalized. Current Status / Actions Needed

54. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Funding Source 00 0 00 000 Fund Cluster (2) Financing Source (1) Authorization (2) Fund Category (3) Organization 00 000 00 00000 Department (2) Agency (3) Operating Unit Classification (2) Lower-Level Operating Unit (5) Location 00 00 00 000 Region (2) Province (2) City/ Municipality (2) Barangay (3) MFO/Program/ Activity/Project 000 00 0 00 00 00000 Sector/Horizontal Outcomes (5) Program/ Project/ Purpose (1) MFO/Project Category (2) 1 st level Activity/Project Sub Category (2) 2 nd level Activity/Project Title (4 + 1) Object 00000000 00 COA Revised Chart of Accounts (8) Sub-Object (2) UACS Coding Framework (Revised/Improved)

55. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT The Revised/Improved UACS Fund Cluster Financing Source Authorization Code Fund Category Department Code Agency Code Operating Unit Class Lower Level Operating Unit Region Province City/Municipality Barangay Sector / Horizontal Outcomes Program/Project/ Purpose MFO/Proj. Category Act. Level 1/Sub-Cat. Act. Level 2/Proj. Title Revised Chart of Accounts Sub-Object Code Funding Source (8)Organization CodeLocation CodeMFO / PAP (15)Object Code NewExisting NewExisting (2)(6)(12)(9)(5)(9) - (10)(10) 000 00000000000000000 000000 00000 000000000000000

56. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 56 Proposed for the MFO-PAP Element to address Outcomes is to utilize the Sectors / Sub Sectors from the Classifications of Functions of Government (CoFoG). This is the internationally recognized sectors for Outcome. This would be a 3 digit code Proposed for the MFO-PAP Element to address specific Horizontal Programs is a 2 digit code for this. This would include items for Climate Change, Disaster Mitigation, MITHI, Poverty Reduction, etc. Outcome – Sector / Horizontal (5-Digit), MFO/PAP

57. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 57 COFOG Sector Codes 100 – General Public Services 120 – Defense 140 – Public Order and Safety 160 – Economic Affairs 180 – Environmental Protection 200 – Housing and Community Amenities 220 – Health 240 – Recreation, Culture, Religion 260 – Education 280 – Social Protection Outcome – Sector / Horizontal (5-Digit), MFO/PAP

58. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 58 Example of COFOG Sub Sector Codes 200 – Housing and Community Amenities (Sector) Sub Sectors 201 – Housing Development 202 – Community Development 203 – Water Supply 204 – Street Lighting 205 – R & D Housing and Community Development 206 – Housing and Community Amenities Outcome – Sector / Horizontal (5-Digit), MFO/PAP

59. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 59 Example of Horizontal Programs – Outcome – Sector / Horizontal (5-Digit), MFO/PAP Code ValueDescription 01Employment 02Disaster Mitigation 03Climate Change 04Poverty Reduction 05 MITHI (Medium Term ITC Harmonization Initiatives) 06Grassroots Participatory Budget 07Program Budget

60. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 60 Every MFO/PAP Code shall be attributed to one or more outcome sector, and may or may not have horizontal program. In the absence of horizontal program the code shall be outcome sub-sector, example “121” for Military Defense and “00” (no horizontal program), or in full “121 00”. Another example is outcome sub-sector “201” for Housing Development, and horizontal program “02” for Disaster mitigation, the complete code is “201 02” Outcome – Sector / Horizontal (5-Digit), MFO/PAP

61. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 61 MFO/PAP – Activity Level 2 / Project Title Some large agencies may have huge number of projects that may exceed the existing 4-digit code (9,999) within a few years. Increasing the project code to 5-digit (99,999) should be sufficient to handle the code for many decades. Project Title (additional 1-Digit), MFO/PAP

62. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT FUNDING SOURCE 6 Digits ORGANIZATION 12 digits LOCATION 9 digits MFO/PROGRAM, ACTIVITY and PROJECT (PAP) 9 digits OBJECT CODE SUB OBJECT 2 digits DBM Budget Technical Services DBM Budget Technical Services NSCBDBM Budget Management Bureaus and NGAs COA Revised Chart of Accounts DBM Budget Technical Services + COA Subsidiary Accounts 62 Note: Consistency of account classification and coding standard with the Government Finance Statistics is the responsibility of DOF-Bureau of Treasury UACS Code Administrators/Agencies Responsible

63. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 63

64. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Workshop – Funding Source

65. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT Presentation and discussion of the Output for the WorkshopOn Funding Source

66. Republic of the Philippines DEPARTMENT OF BUDGET AND MANAGEMENT 66