The LS processes the requests for legal opinion by the DBM Bureaus/Services/Offices (B/S/Os). Subject to the final review and approval of the Assistant Director or Director, the handling Division would incorporate inputs, comments, and recommendations on (i) draft guidelines, which includes circulars and executive issuances; (ii) LGU matters; and (iii) all other queries with budgetary implications, as endorsed by DBM B/S/Os where such process clearly requires highly technical application.