Towards Quality Budget Implementation Framework in the Philippine Army


  • Cristina K. Baterbonia Philippine Christian University


public funds, public financial management, budgeting


Government budgeting is the critical exercise of allocating revenues and borrowed funds to attain the economic and social goals of the country. Through the budget, the government can prioritize and implement its plans, programs, and policies within the constraints of its financial capability. It also entails the management of government expenditures in such a way that will create the most economic impact from the production and delivery of goods and services while supporting a healthy fiscal position. This paper explores the implementation of MOOE and the most effective budget framework that can be used in the proper utilization of MOOE in the Philippine Army. The output of this paper which is the proposed quality budgeting framework can be adopted by the organization as this help them to have a more transparent and quality budgeting procedure. The result of this paper can also be a springboard to create more effective ways in the process of implementation and execution of the Maintenance and Other Operating Expenses; thus, this will help the national government as a whole to have more transparent budgeting.

Document Analysis determined that the government adopted the Simplified Fund Release System (SFRS) in 1995 to accelerate the implementation and judicious use of the funds for budgeted government projects. Systems and procedures are set in place to monitor the performance and cost-effectiveness of agencies.

The MOOE profile in performance evaluation and assessment, facility, maintenance, and equipment are allotted to a great extent.

In the regression equations, the six phases are found to be deficient. The major ley resource areas such as facility, maintenance, equipment, and training significantly affect performance.

The implementation phases are rated significantly high. However, based on performance evaluation and assessment of the identified vital resource areas, facility, maintenance, equipment, and training start with deficits and end with deficits.