THE insertion mechanism: How is the budget crafted?

Reforms have made the Philippine budget process more transparent on the executive side, yet the cor-tuption label persists, as the ongoing flood control scandal continues to challenge the administration’s claims of transparency in budget crafting.

- By MARCO LUIS BEECH

Former secretary of the Department of Budget and Management Amenah Pangandaman said that the budget process became more transparent and inclusive than before during her term, noting that the DBM has proactively published budget data in easily accessible formats.

“We pushed for procurement modernization. We strengthened the green public procurement pro-ram. We institutionalized the use of artificial intelligence and digital tools in various stages of the budget cycle,” she told The STAR.

For the budget to be approved, it is first prepared by the executive branch through the budget department and then submitted to Congress, which holds the constitutional power of the purse.

“Back then, budget documents were often available only upon request, and mostly in highly technical formats. Today, budget information is published on time, in plain language, visual formats and across digital platforms that reach millions,” she said.

According to the DBM’s Budget 101 document, preparation for the budget begins in December of the previous fiscal year with the issuance of the budget call, followed by program convergence with line departments between January and February of the current year.

From March to April, the department releases the Budget Priorities Framework and conducts second-round hearings to review proposed budget submissions for the next fiscal year.

Between June and July, the DBM consolidates the proposed national budget, secures the president's approval and submits it to Congress for deliberation and eventual passage.