THE LGU PFM Reform Roadmap and implementation strategy

A strategic guide on what LGUs want to do and achieve with their PFM in the immediate, medium and long term periods to attain their desired end-state (vision)

complemented by a well-designed action program that details the activities and timeframe on how and when they could reach their PFM goal and vision.

USES OF THERoadmap and implementationstrategy

Provide LGUs with strategic directions to strengthen their PFM

system towards improved revenue generation and expenditure

management

Two very crucial systems in the efficient and effective delivery of

services.

Assist the OAs to strengthen their

coordination in better supporting PFM reforms identified, designed and

being implemented by the LGUs

Guide Development Partners in identifying possible entry points for financial support and other interventions

How wERE the Roadmap AND IMPLEMENTATIONSTRATEGY developed?

How wERE the Roadmap AND IMPLEMENTATION STRATEGY developed?

Identification of the desired end-state of the said system

Formulation of the policy agenda and

corresponding tools that will help

both LGUs and Oversight Agencies (OAs) in getting to the desired end-

state

Establishment of the

current state of LGU PFM system

01 02 03

REGION

NO. OF LGUS

NO. OF PAX

CAR 8 13

NCR 8 15

1 9 12

2 13 24

3 8 13

4A 10 18

4B 7 8

5 9 13

6 15 28

7 10 18

8 10 15

9 8 14

10 8 14

11 142 25

12 6 12

13 13 37

ARMM 4 6

Total LGUs 160285 Total Participants

41

863

3

PROVINCES

CITIES MUNICIPALITIES

LINKING BUDGET PLANNING TO POLICY

PRIORITIES

DEVELOPING RELIABLE AND PREDICTABLE BUDGETS

INTEGRATING TRANSPARENCY & ACCOUNTABILITY INTO FINANCIAL & PERFORMANCE MANAGEMENT

HOLDING MANAGERS TO ACCOUNT

LINKING BUDGET PLANNING TO POLICY

PRIORITIES

DEVELOPING RELIABLE AND PREDICTABLE BUDGETS

INTEGRATING TRANSPARENCY & ACCOUNTABILITY INTO FINANCIAL & PERFORMANCE MANAGEMENT

HOLDING MANAGERS TO ACCOUNT

Coordination among Oversight Agencies

PFM Culture and Leadership at LGU Level

Sustainability of PFM Assessment Tool (PFMAT)

Link between PDPFP/CDP-LDIP-AIP and Budget

Viability of Local Economic Enterprises and Public Utilities

LINKING BUDGET PLANNING TO POLICY

PRIORITIES

DEVELOPING RELIABLE AND PREDICTABLE BUDGETS

INTEGRATING TRANSPARENCY & ACCOUNTABILITY INTO FINANCIAL & PERFORMANCE MANAGEMENT

HOLDING MANAGERS TO ACCOUNT

Revenue and Expenditure Forecasts

Cash Flow Forecasting

Local Revenue Generation

Compliance with R.A. No. 8184 and its IRR

Availment of CSE from DBM-PS

LINKING BUDGET PLANNING TO POLICY

PRIORITIES

DEVELOPING RELIABLE AND PREDICTABLE BUDGETS

INTEGRATING TRANSPARENCY & ACCOUNTABILITY INTO FINANCIAL & PERFORMANCE MANAGEMENT

HOLDING MANAGERS TO ACCOUNT

CSO Participation in the Budget Process

CSO Accreditation Process

LGU Partnership with Accredited CSOs

CSO Access to Information

LINKING BUDGET PLANNING TO POLICY

PRIORITIES

DEVELOPING RELIABLE AND PREDICTABLE BUDGETS

INTEGRATING TRANSPARENCY & ACCOUNTABILITY INTO FINANCIAL & PERFORMANCE MANAGEMENT

HOLDING MANAGERS TO ACCOUNT

Accounts Reconciliation

Financial Reports

Liquidation of Cash Advances

Internal Audit Unit / Internal Audit Service

Management Action on Internal Audit

External Audit Recommendation

Addressing Adverse COA Findings

Chart Of Accounts for LGUs

Budget Performance Monitoring

Internal Audit Reports

PROJECT STEERING COMMITTEE (PSC)

High level representatives of the OAs supported by PTWG

REGIONAL INTER-AGENCY TEAMS (RIATs)

Supported by Composite PFM Team

LGU PFM TEAMS

NATIONAL INTER-AGENCY TEAM (NIAT)

High level representatives of the OAs supported by LGU Policy Units of OAs

REGIONAL INTER-AGENCY TEAMS (RIATs)

Supported by Composite PFM Team

LGU PFM TEAMS

TRANSITION SET-UP PERMANENT SET-UP

Understanding the LGU PFM Reform

Assessing Capacity Needs of LGUs

Designing / Scoping and Engaging LGUs

Delivering TA / Support to the LGUs

Monitoring and Evaluating the TA/Support to LGUs

Reporting and Taking Actions on the TA/Support to the LGUs

Other CapDev Needs

Sustaining the Gains of the LGU PFM 2 Project

FOUNDATION COURSES

12 3

4 56 7 8

Thank you