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 THE Roadmap and implementation strategy

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 IMPLEMENTATION STRATEGY developed?

How wERE the Roadmap AND IMPLEMENTATION STRATEGY developed? 01 02 03 Establishment of the current state of LGU PFM system 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

285 Total Participants Total LGUs 160 REGION NO. OF LGUS NO. OF PAX CAR 8 13 NCR 15 1 9 12 2 24 3 4A 10 18 4B 7 5 6 28 14 11 142 25 37 ARMM 4 Total LGUs 160 285 Total Participants

PROVIN CES CITIES MUNICIPALITIES 33 41 86

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 Coordination among Oversight Agencies Sustainability of PFM Assessment Tool (PFMAT) Link between PDPFP/CDP-LDIP-AIP and Budget PFM Culture and Leadership at LGU Level Viability of Local Economic Enterprises and Public Utilities DEVELOPING RELIABLE AND PREDICTABLE BUDGETS INTEGRATING TRANSPARENCY & ACCOUNTABILITY INTO FINANCIAL & PERFORMANCE MANAGEMENT HOLDING MANAGERS TO ACCOUNT

LINKING BUDGET PLANNING TO POLICY PRIORITIES Revenue and Expenditure Forecasts Local Revenue Generation Cash Flow Forecasting DEVELOPING RELIABLE AND PREDICTABLE BUDGETS Compliance with R.A. No. 8184 and its IRR Availment of CSE from DBM-PS INTEGRATING TRANSPARENCY & ACCOUNTABILITY INTO FINANCIAL & PERFORMANCE MANAGEMENT HOLDING MANAGERS TO ACCOUNT

LINKING BUDGET PLANNING TO POLICY PRIORITIES CSO Accreditation Process DEVELOPING RELIABLE AND PREDICTABLE BUDGETS CSO Participation in the Budget Process LGU Partnership with Accredited CSOs INTEGRATING TRANSPARENCY & ACCOUNTABILITY INTO FINANCIAL & PERFORMANCE MANAGEMENT CSO Access to Information HOLDING MANAGERS TO ACCOUNT

LINKING BUDGET PLANNING TO POLICY PRIORITIES Accounts Reconciliation LINKING BUDGET PLANNING TO POLICY PRIORITIES Liquidation of Cash Advances Financial Reports Internal Audit Unit / Internal Audit Service DEVELOPING RELIABLE AND PREDICTABLE BUDGETS Internal Audit Reports Management Action on Internal Audit INTEGRATING TRANSPARENCY & ACCOUNTABILITY INTO FINANCIAL & PERFORMANCE MANAGEMENT External Audit Recommendation Addressing Adverse COA Findings HOLDING MANAGERS TO ACCOUNT Chart Of Accounts for LGUs Budget Performance Monitoring

TRANSITION SET-UP PERMANENT SET-UP PROJECT STEERING COMMITTEE (PSC) High level representatives of the OAs supported by PTWG 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 REGIONAL INTER-AGENCY TEAMS (RIATs) Supported by Composite PFM Team LGU PFM TEAMS LGU PFM TEAMS

FOUNDATION COURSES 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 8 7 6 5 4 3 2 1

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