Mariano Marcos
State University

DBM briefs SUCs on 2027 budget preparation at MMSU

By Wimbledon Bosque
 

To align agency budget proposals with the Public Financial Management (PFM) Reforms Roadmap 2024–2028, the Department of Budget and Management–Regional Office I (DBM-RO I) conducted a Budget Forum on Fiscal Year (FY) 2027 budget preparation at Mariano Marcos State University (MMSU) on February 9.  
 

The forum, pursuant to DBM Memorandum No. 156, National Budget Call for FY 2027, convened state universities and colleges (SUCs) across the region to operationalize a more results-oriented and reform-anchored approach to budget formulation. DBM-RO I explained the detail-driven and compliance-focused process in crafting FY 2027 budget proposals under the Two-Tier Budgeting Approach (2TBA).
 

Mr. Mike Flores, Supervising Budget and Management Specialist (BMS), discussed the Guidelines on the Formulation of Tier 1 and Tier 2 budgets. Tier 1 covers the estimated cash requirements of ongoing programs, activities, and projects (P/A/Ps), including existing commitments, maintained at the same cost and quality. In contrast, Tier 2 accommodates funding requirements for new or expanded P/A/Ps, which shall be evaluated based on the Budget Priorities Framework (BPF).
 

Providing updates on budget preparation forms and technical instructions, Atty. Kim Jerome Defiesta, BMS II, presented the revised Program Budget Matrix (PBM), agency performance measures, the summary of Regional Development Council (RDC) inputs and recommendations, and other updates on budget submission requirements.
 

Meanwhile, Chief Budget and Management Specialist Joceleene Bumatay and BMS II Marilyn Resuello discussed critical observations and reminders on Tier 1 and Tier 2 evaluation, agency performance indicators, the Statement of Other Receipts and Expenditures (Off-Budgetary and Custodial Funds), and the Statement of Receipts and Expenditures.
 

DBM RO-I Director Ryan Millanes assured participating SUCs that concerns and clarifications raised during the open forum will be consolidated and considered in the refinement of budget submissions, reiterating DBM’s commitment to a consultative, transparent, and reform-responsive budget process that strengthens institutional accountability and aligns spending with national and regional development priorities.