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Department of Budget and Management
Malacañang, Manila

OPIF
REFERENCE GUIDE
Organizational Performance Indicator Framework
A Guide to Results-Based Budgeting in the Philippines
Manila, April 2012

This document was prepared with assistance from

Delegation to the Philippines

EUROPEAN UNION

OPIF Reference Guide

© 2012 by Department of Budget and Management All rights reserved. Any part of this book may be used and reproduced, provided proper acknowledgement is made.

OPIF Reference Guide: Organizational Performance Indicator Framework A Guide to Results-Based Budgeting in the Philippines

Published by: Department of Budget and Management Gen. Solano St., San Miguel, Manila Tel: (+632) 490 1000 Email: cprs@dbm.gov.ph www.dbm.gov.ph Printed in the Philippines

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OPIF Reference Guide

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I am pleased to share this OPIF Reference Guide to our partners in government, in Congress, and the public. The Guide is the latest addition to DBM’s tools for helping its partners better understand the budget and use it to make government accountable for results. When we talk of accountability for results, we mean the performance of government agencies in using public funds to fulfill the Philippine Development Plan—and the agencies’ impact therein—through the execution of programs and projects under the National Budget. Accountability for results goes beyond reporting how and where the agency budget was spent; it focuses on how public spending improved the ways through which an agency delivered key services to the public. These are the questions that sum up what results are about, and what the OPIF Reference Guide seeks to answer: did the National Government—and the public it represents—get the best value for the money entrusted to an agency for delivering goods or services? Did the agency spend its funds according to its priorities and provide services at the right time? Did the agency’s expenditure performance in service delivery contribute
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