The City Budget Office provides technical and staff services to the Local Chief Executive and other officials on budgetary matters. It shall advocate the principle of good governance with emphasis on participative governance in planning and budgeting as the key to attain fiscal discipline, allocation efficiency and effective utilization of resources.


Local Chief Executive, Sanggunian Members, Local Finance Committee, reviewing officials, civil society, non-government organizations and the private sector groups.


Approved Annual/Supplemental Budgets, Advice of Allotment/Obligation Request/vouchers/payrolls/letters request duly approved by the Local Chief Executive and Department Heads concerned.

Monday to Friday
8:00am-12:00pm and 1:00pm-5:00pm

Three (3) minutes for obligation requests/vouchers/payrolls, etc


None Required

STEPS INVOLVED ACTION OF THE CBO Transaction Time Responsible Person
1. Go to the City Budget Office and inquire on how to avail of the services regarding the request for allotment and expenditures of different departments and offices based on the approved budget. Briefs the client about the services and the corresponding requirements. 2 minutes Ms. Laura V. Marcaida (CBO)
Ms. Nanette L. Danao (ACBO)
2. Preparation of Advice Allotment for all programs/ activities for the Budget Year for all offices/ departments of the LGU, allowing it to incur obligations for specified amounts within its appropriations. Release of funds by departments/office through a control device used in the allotment system, for signature by the LCE, viz:
  1. The Local Budget Matrix (LBM)
  2. Cash Program
  3. Physical Performance Target
3 days Ms. Laura V. Marcaida (CBO)
Ms. Nanette L. Danao (ACBO)
3. Received the required documents for processing that duly signed by the respective department heads Record and stamp the Obligation Request Numbers for each vouchers. Payrolls, etc, then distribute to respective controllers each funds. 1 minute Ryan V. Logronio
Carmela L. Guadayo
Ramon M. Apaya
4. Evaluates the Obligations Requests submitted. Record and review the expenses if it is in accordance with the budget, accounting and auditing rules and regulations by funds.
-20% Dev’t Fund, Gender and Dev’t, Senior Citizen and Disabled, Council for the Protection of Children, Capital Outlay -CMO/non-Office/ Line agencies, Budget Office, Accounting Office, Legal Office, repair and Maintenance -SP Office. SP Secretary, Admin Office, Agriculture Office, Veterinary Office, ENRO, Engineering Office, Cooperative, Building Official -CPDO, CCR, GSO, CTO, CHO, CSWDO -Market, Abbatoir, Fish Complex, Calamity Fund and SEF, Continuing Appropriations.
Then submit for signature for the existence of available appropriations.
1 day
3 minutes
3 minutes
3 minutes
3 minutes
1 minute
5. Received the Request for further processing to the next Department/ Office. Released Obligation Request with attached other documents 1 minute Ryan V. Logronio
Carmela L. Guadayo
Ramon M. Apaya
6. Budget Preparation Phase Review and consolidate all budget proposal submitted by all department heads/ offices and make recommendations for approval of the Local Chief Executive for technical budget hearing to be reviewed for final submission of the Executive Budget for review by the Sangguniang Panglungsod 2 months Ms. Laura V. Marcaida (CBO)
Ms. Nanette L. Danao (ACBO)
Lyzander A. Arizobal
Menajoy M. Fernadez
7. Budget Review for Thirty (30) Barangays Technical Assistance in review of barangay budgets and recommend to the Sangguniang Panglungsod on the actions taken on barangay budgets 15 minutes Ms. Laura V. Marcaida (CBO)
Mr. Melchor Bulanon, Jr. (Barangay in- charge)
Lyzander A. Arizobal
Menajoy M. Fernadez
8. Budget Accountability Phase All departments and offices in the LGU are required to submit accountability report to the Local Chief Executive thru the Local Budget Officer in order to effectively monitor the effectiveness of the LGU’s funds utilization as well as assess performance in attaining perspective, goals and objectives. Evaluate the physical/ financial and income performance for all funds. General Fund Proper, Special Accounts, (Market and Slaughterhouse, City Fish Complex) 20% Development Fund, Gender and Dev’t Plan, Senior Citizen and PWD’s, Aid for the Protection of Children, Calamity Fund for submission to the Local Chief Executive, viz:
  • Monthly status of Appropriatio, Allotment and Obligations
  • Financial Results of Operations
5 days Ms. Laura V. Marcaida (CBO)
Budget Staff in charge of all registries 193
Menajoy M. Fernandez
Lyzander A. Arizobal

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