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 the requests for contract reviews, pertaining, but not limited, to review of Memorandum of Agreement, Memorandum of Understanding, among others, as endorsed by DBM B/S/Os. The comments and recommendations on legislative measures received from BILS, on the one hand, are those pertaining to bills that are still being deliberated in both Houses of Congress, i.e., house bills and senate bills. This LS process involves rendering legal opinion on budget-related issues in the draft contract/ legislative measure and requires highly technical application.