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DBM BESF FY 2025

 

Budget of Expenditures and Sources of Financing FY 2025
ACRONYMS 
A.  PUBLIC SECTOR BUDGET  
  A.1. Macroeconomic Parameters, FY 2023-2027  
  A.2. National Government Fiscal Program, FY 2023-2027  
  A.3. Consolidated Public Sector Financial Position, FY 2022-2025  
  A.4. Public Sector Infrastructure Budget, FY 2023-2025  
  A.5. Sectoral Distribution of Public Expenditures, FY 2023-2025  
  A.6. Budget Sensitivity to Macroeconomic Parameters, 2025  
     
B.  NATIONAL GOVERNMENT EXPENDITURES  
  B.1. Expenditure Program, By Object, FY 2023-2025  
  B.2. Obligations, By Object of Expenditures, By Department/Special Purpose Fund (Consolidation of Tables B.2, B.3 and B.4), FY 2023-2025  
  B.3. Infrastructure Outlays, FY 2023-2025  
  B.4. Infrastructure Outlays, Regional Breakdown  
  B.4.a FY 2023  
  B.4.b. FY 2024  
  B.4.c. FY 2025  
  B.5. Expenditure Program by Sector, FY 2023-2025  
  B.5.a. Details of Sectoral Allocation of National Government Expenditures, FY 2023-2025  
  B.5.b. Classification of the Functions of Government, FY 2023-2025  
  B.5.c. Details of the Classification of the Functions of Government, FY 2023-2025  
  B.6. Regional Allocation of the Expenditure Program, By Department/Special Purpose Fund  
  B.6.a FY 2023  
  B.6.b. FY 2024  
  B.6.c. FY 2025  
  B.7. National Government Expenditures, By Recipient Unit, FY 2023-2025  
  B.8. Expenditure Program, By Department/By Special Purpose Fund, By General Expense Class, FY 2023-2025  
  B.9. Expenditure Program, By Agency, By General Expense Class, FY 2023-2025  
  B.10. Program Convergence Budget, By Department/Special Purpose Fund  
  B.10.a. FY 2023  
  B.10.b. FY 2024  
  B.10.c. FY 2025  
  B.11. Expenditure Program (Net of Debt Burden), By Department/Special Purpose Fund, By Program Category, FY 2023-2025  
  B.12. Multi-Year Contractual Authorities (MYCA) Issued (With Impact on FY 2025 Onwards)  
  B.12.a. Multi-Year Contractual Authorities (MYCA) / Multi-Year Obligational Authorities (MYOA) Issued With Impact on FY 2025 Onwards  
  B.13. Foreign-Assisted Projects, By Department/Agency, FY 2023-2025  
  B.14. Foreign-Assisted Projects, By Donor/Creditor, FY 2023-2025  
  B.15. Earmarked Revenues, FY 2023-2025  
  B.16. Off-Budget Accounts, FY 2023-2025  
  B.17. National Government Debt Service Expenditures, FY 2023-2025  
  B.18. Domestic Debt Service for Regular and Assumed Liabilities of the National Government, FY 2023-2025  
  B.19. Foreign Debt Service for Regular Liabilities of the National Government, By Creditor, FY 2023-2025  
  B.20. National Government Cash Disbursements, FY 2023-2025  
  B.21. Climate Change (CC) Expenditures By Department and Special Purpose Fund, FY 2023-2025  
  B.22. Climate Change (CC) Expenditures By National Climate Change Action Plan (NCCAP) Strategic Priorities, FY 2023-2025  
       
C.  NATIONAL GOVERNMENT REVENUES  
  C.1. Revenue Program By Source, FY 2023-2027  
  C.2. Revenue Program By Collecting Department, FY 2023-2027  
  C.3. Tax Revenue Program, By Collecting Department/Agency, By Source, FY 2023-2027  
  C.4. Non-Tax Revenue Program, By Collecting Department/Agency, By Source, FY 2023-2027  
  C.5. List of Priority Tax Reform Measures  
       
D.  NATIONAL GOVERNMENT FINANCING PROGRAM AND OUTSTANDING DEBT  
  D.1. National Government Financing, FY 2023-2025  
  D.2. Salient Features of Program Loans, FY 2023-2025  
  D.3. Outstanding Debt of the National Government, As of Year End, FY 2023-2025  
  D.4. Outstanding Domestic Debt from Regular and Assumed Liabilities of the National Government, As of Year End, FY 2023-2025  
  D.5. Outstanding External Debt from Regular Liabilities of the National Government As of Year End, FY 2023-2025  
       
E.  GOVERNMENT CORPORATIONS  
  E.1. Uses of Funds, Subsidy/Equity (Net of Tax Subsidy, Gross of Special Accounts), FY 2025  
  E.2. Statement of Financial Positions of Selected Government Corporations, FY 2023  
  E.3. Statement of Financial Positions of Selected Government Corporations, FY 2024  
  E.4. Statement of Financial Positions of Selected Government Corporations, FY 2025  
  E.5. Statement of Financial Performance of Selected Government Corporations, FY 2023  
  E.6. Statement of Financial Performance of Selected Government Corporations, FY 2024  
  E.7. Statement of Financial Performance of Selected Government Corporations, FY 2025  
  E.8. Cash Flow Statement of Selected Government Corporations, FY 2023  
  E.9. Cash Flow Statement of Selected Government Corporations, FY 2024  
  E.10. Cash Flow Statement of Selected Government Corporations, FY 2025  
  E.11. Sources and Uses of Fund, Obligation Basis (Gross of Tax Subsidy and Conversions) FY 2023  
  E.12. Sources and Uses of Fund, Obligation Basis (Gross of Tax Subsidy and Conversions) FY 2024  
  E.13. Sources and Uses of Fund, Obligation Basis (Gross of Tax Subsidy and Conversions) FY 2025  
       
F.  LOCAL GOVERNMENT UNITS  
  F.1. Comparison of Allocation to Local Government Units, FY 2023-2025  
  F.2. Consolidated Statement of Receipts and Expenditures of Local Government Units, FY 2023-2025  
  F.3. Summary of Receipts and Expenditures of Local Government Units, FY 2023-2025  
  F.4.  Statement of Receipts and Expenditures of Regional Level of LGUs, FY 2023  
  F.5.  Statement of Receipts and Expenditures of Regional Level of LGUs, FY 2024  
  F.6.  Statement of Receipts and Expenditures of Regional Level of LGUs, FY 2025  
  F.7.  Statement of Receipts and Expenditures, By Municipalities, FY 2023  
  F.8.  Statement of Receipts and Expenditures, By Municipalities, FY 2024  
  F.9.  Statement of Receipts and Expenditures, By Municipalities, FY 2025  
  F.10.  Statement of Receipts and Expenditures, By Provinces, FY 2023  
  F.11.  Statement of Receipts and Expenditures, By Provinces, FY 2024  
  F.12.  Statement of Receipts and Expenditures, By Provinces, FY 2025  
  F.13.  Statement of Receipts and Expenditures, By Cities, FY 2023  
  F.14.  Statement of Receipts and Expenditures, By Cities, FY 2024  
  F.15.  Statement of Receipts and Expenditures, By Cities, FY 2025  
       
G.  CONSOLIDATED STATEMENT OF RECEIPTS AND EXPENDITURES, BY SUCSs, FY 2023-2025  
     
H.  RECONCILIATION OF THE OBLIGATIONAL PROGRAM AND PROPOSED GENERAL APPROPRIATIONS, FY 2025  
     
I.  BOT PROJECTS  
  I.1. Philippine Public-Private Partnership (PPP) Program, Summary List of Concluded and/or Turned Over Projects  
  I.2. Philippine Public-Private Partnership (PPP) Program, Summary List of Operational Projects  
  I.3. Philippine Public-Private Partnership (PPP) Program, List of Projects Under Construction  
  I.4. Public-Private Partnership (PPP) Program, Summary List of PPP Projects  
       
J.  TAX INCENTIVES INFORMATION  
  J.1. 2022 Investment Tax-Expenditures  
  J.1.a. By Type of Tax Incentives, FY 2021-2023  
  J.1.b. By Sector, By Type of Tax Incentives, FY 2021-2023  
  J.1.c. By Investment Promotion Agency (IPA), By Type of Tax Incentives, FY 2021-2023  
  J.1.d. By IPA, By Sector, By Type of Tax Incentives, FY 2021-2023  
  J.2. Number of Registered Business Entities (RBEs), By IPA, FY 2021-2022  
       
  GLOSSARY OF TERMS