Kuwento sa bawat kuwenta : A story of budget and management reforms, 2010-2016.

Includes bibliographical references.

Introduction -- Spending Within Our Means -- 1. Fiscal Management | How the Government Reduced the Deficit and Doubled the Budget in Six Years - Sidebars | Public-Private Partnerships - Fiscal Risks Management - Reforming GOCCs - Insight from a Junior Leader | ZBB: The Art of Letting Go by M. Abogado - Infographic Summary | How We Freed Up More Resources for Development - Feature | Meaningful Devolution - Investing in the Right Priorities - 2. Linking Planning and Budgeting | How Each Peso Meets the Country's Development Goals -- Insight from a Junior Leader | 2TBA: Curing the Health Budget by M. Darunday - Infographic Summary | Linking Planning and Budgeting - Features | Funding the Agenda for Inclusive Development - Insights from Junior Leaders | How DBM Supported K-12 by B. Zu├▒iga - How We Hiked the Numbers for Infrastructure by E. Daquioag - How We Revamped the Agriculture Budget by K. Madrigal - Feature | The End of Pork as we Know It - Delivering Measurable Results -- 3. Fast and Efficient Budget Execution | How Spending is Sped Up to Deliver Results - Sidebars | A Recurring Battle: Tackling Major Episodes of Sluggish Spending - How Agencies Report Budget Execution Data - Infographic Summaries | Fast and Efficient Budget Execution - Highlights of Spending Performance - Insights from Junior Leaders | The Birth Pains of GAA-as-Release Document by L. Pereda - GAARD: A Luxury Car that Needs a Good Driver by T. Baraan - Going Checkless and Cashless by J. Galarpe - FDUs: A Closer Eye to Speed Up Spending by M. Belaro - Sidebar | The Aftermath of DAP - Feature | Procurement Reform - Insight from a Junior Leader | Early Procurement: Just Do It! byM. Domingo - Infographic Summary | Procurement Reform -- 4. Government Compensation Reforms | Competitive Pay to Incentivize Good Performance - Infographic Summary | Government Compensation Reforms - Insights from Junior Leaders | The Struggle to Pass a Salary Hike by J. Pedro - The Difficult Task of Transforming Institutions by G. Janda -- 5. Linking Budgeting and Results | Making Every Peso Count Through Measurable Performance - Infographic Summary | Linking Budgeting and Results - Insights from Junior Leaders | Performance Informed Budgeting by J. Karim - A New Bureau for Performance M&E by B. Bernal -- 6. Integrated PFM | Leveraging Technology and People for Efficient and Effective Service Delivery - Insight from a Junior Leader | The OSBP Experience by Z. Cruz - Infographic Summary | Integrated PFM - Insights from Junior Leaders | UACS: A Tough but Necessary Transition by M. Tejerero -- UACS: the 54-Digit Challenge by M. de Leon -- Empowering Citizens -- 7. Fiscal Transparency | How the Government Improved Access to Budget Information -- Insight from a Junior Leader | Transparency (& Less Overtime) through GAARD by M. Marasigan -- Infographic Summary | Fiscal Transparency -- 8. Budget Integrity | How the Government Strengthened the Ecosystem of Accountability in PFM -- Infographic Summary | Budget Integrity and Accountability -- Insights from Junior Leaders | Less SPFs, More Accountability by S. Abuel -- How We Improved Accountability Reporting by J. Navarro -- Feature | Internal Control -- Insights from Junior Leaders | Learning Internal Audit by Doing It by M. Figuro-Gaces -- Aha Moment on that Thing Called Internal Control -- 9. Citizen's Participation | How the Government Empowered the Citizens to Engage the Budget Process -- Infographic Summary | Citizen's Participation in the Budget Process -- Insight from a Junior Leader | The Bottom Line of BUB by V. Mendoza -- Sidebar | How BUB Helped Weave a Davao Family Together -- Conclusion -- Feature | The Proposed Public Financial Accountability Act -- Sidebar | The Current Legal Framework on PFM in the Philippines -- Infographic Summary | The Proposed Public Financial Accountability Act -- Feature | The DBM's Institutional Strengthening Efforts -- Insight from a Young Senior Official | From Fear to Trust: A Reflection by. Usec. C. Amador -- Infographic Summary | The DBM's Institutional Strengthening Efforts -- The Budget Cycle -- Bibliography -- Acknowledgements.

The National Budget is the government’s financial expression of its social and economic development goals. It is an instrument for socio-economic, human, and even political development; and a tool for good governance (Boncodin, 2008). It plays a critical role in ensuring that the scarce resources of the government are allocated to the most optimum uses: in terms of aggregate fiscal discipline or spending within its means, allocative efficiency or spending on the right priorities, and operational efficiency or spending with measurable results (Schick, as cited in Abad and Capistrano, 2013). The Budget is formulated, authorized, implemented, and evaluated through the public financial management (PFM) system of a country: the manner by which governments manage revenues and expenditures, and how these resources affect the economy or society over time. Such a system is embedded in—and influenced by—broader sets of political and governance systems and institutions of a country. (Andrews, et al., 2014) The PFM systems of countries, including that of the Philippines, could be characterized by continued reform. Such reforms are introduced, oftentimes with help from international organizations, to help improve the functionality of PFM systems and institutions and their outcomes (Andrews, et al., 2014). The last couple of decades have shown that PFM reforms are not always easy and have been met with limited success. Past experience has shown that there is no cookie cutter approach to implementing PFM reforms and these initiatives need to be tailored to local circumstances (Zhang, 2016). Political transitions, fiscal and economic crises, widely publicized cases of corruption, and external influences commonly trigger PFM reforms, specifically those which promote fiscal transparency, participation, and accountability (Khagram, de Renzio, & Fung, 2013).