Topics: Government agency, Government, Performance management Pages: 53 (15268 words) Published: August 22, 2013
Department of Budget and Management
Malacañang, Manila

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


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: Printed in the Philippines


OPIF Reference Guide

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 to the attainment of sector and societal outcomes—including poverty reduction and good governance—and help the economy grow? In answering these questions, an agency should be able to tell a performance story: what, why, when, and how an agency delivered services to the public. Ultimately, these questions should serve as basis for planning, budget allocation, and performance monitoring, as well as reporting and evaluation in the whole of government. I am confident that the tools in this Guide will ensure that the activities identified and funded through the National Budget will truly support the key result areas embodied in the Aquino Administration’s Social Contract with the Filipino People. Through this Guide, DBM reaffirms its commitment to improve public accountability and to manage for results, especially by helping government agencies use the budget for delivering direct, immediate, and substantial benefits to all Filipinos, especially the poor and vulnerable groups.


OPIF Reference Guide

ABM BARs BEDs BP BPR BPMS COA CO CP CSC DA DBM DENR DepEd DOF DOH DOLE DOT DOTC DPWH EER EO ERB FEs FY GAA GAS GFI GOCC GOP ICC IWP LGU Logframe MFO MOOE MTEF NEDA NEP ODAPR OPIF OSEC PAP Agency Budget Matrix Budget Accountability Reports Budget Execution Documents Business Plan Budget Performance Review Budget Preparation Management System Commission on Audit Capital Outlay Corporate Plan Civil Service Commission Department of Agriculture Department of Budget and Management Department of Environment and Natural Resources Department of Education Department of Finance Department of Health Department of Labor and Employment Department of Tourism Department of Transportation and Communications Department of Public Works and Highways Efficiency and Effectiveness Review Executive Order Executive Review Board Forward Estimates Fiscal Year General Appropriations Act General Administration and Support Government Financial Institution Government-Owned or...
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