Department of Budget and Management

What Department of Budget and Management does

The Department of Budget and Management (DBM) is the central fiscal authority of the Republic of the Philippines, created under Executive Order No. 25 on April 25, 1936, and operating as a Cabinet-level executive department under the Office of the President. DBM is responsible for the preparation, authorization, execution, and accountability of the national budget, which reached PHP 6.793 trillion in FY 2026 (approximately 22% of GDP) with a proposed FY 2027 increase to PHP 7.2 trillion. The agency serves approximately 315 National Government Agencies (NGAs) as primary customers and 1,744 Local Government Units (LGUs) through the National Tax Allotment and capacity-building programs, with citizens and civil society organizations constituting a secondary stakeholder segment via transparency and participatory budgeting channels.

DBM's core technology platform is the Integrated Financial Management Information System (IFMIS), built around the Budget and Treasury Management System (BTMS) which provides real-time online accounting, monitoring, and oversight of obligations and disbursements. Supporting modules include Project DIME (satellite/drone infrastructure monitoring), Project TINA (automated NEP drafting), the Blockchain Application for ADRS (tamper-proof verification of SAROs and NCAs via Polygon), and the COMPASS expenditure analytics platform launched June 2026. The agency also operates the Open Budget Portal, People's Budget publications, and chairs the Philippine Open Government Partnership (PH-OGP).

As a government state entity, DBM does not generate commercial revenue; it is funded entirely through congressional appropriations and operates as a statutory monopoly over national budget execution. Its strategic direction is governed by the Public Financial Management Reforms Roadmap 2024-2028, with current leadership (Secretary Kim Robert de Leon, appointed May 2026) emphasizing transparency, anti-corruption reform, and digital transformation following the late-2025 flood control scandal that triggered the previous Secretary's resignation.

Name

Department of Budget and Management

Legal name

Department of Budget and Management

Website

https://dbm.gov.ph

Company type

Private

Founded year

1936

Operating status

Operating

Headcount range

501–1,000 employees

Short description

The Department of Budget and Management is the Philippine government's central fiscal authority, responsible for preparing, authorizing, and executing the PHP 6.793 trillion national budget. It serves National Government Agencies and 1,744 Local Government Units through budget allocation, the BTMS digital platform, and the blockchain-anchored ADRS.

Ownership category

akta.pro rank

Product category

Public Financial Management

NAICS

Public Finance Activities (921130)

SIC

Finance Services (6199)

akta.pro primary industry

Budgeting & Fiscal Planning (BPAIAEAA)

akta.pro secondary industries

Treasury & Cash Management (BPAIAEAB), Government Accounting & Financial Reporting (BPAIAEAD), Executive Office / Cabinet Secretariat (BPAIAAAA)

Keywords

• Government budget management
• Public financial management
• Fiscal transparency
• Treasury management
• Budget allocation

Headquarters

HQ city

Manila

HQ country

Philippines

HQ region

Asia

Offices1 record

Markets served

GTM type

B2B

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure, Marketing or Sales

Revenue model

1. Government Budget Management: The DBM is a government agency that does not generate revenue. It manages the national budget of the Philippines (PHP 6.793 trillion for FY 2026), allocating funds to government agencies, LGUs, and various programs. The agency is funded through congressional appropriations.

Go-to-market motion1 record

Distribution channels5 records

Marketing channels9 records

Core offering

The Department of Budget and Management is the central fiscal authority of the Philippine government, responsible for the preparation, authorization, execution, and accountability of the national budget. It allocates funds to national government agencies, local government units, state universities, and special programs through Special Allotment Release Orders (SAROs) and Notices of Cash Allocation (NCAs), and operates digital platforms (BTMS, Project DIME, Project TINA, Blockchain ADRS) to modernize public financial management. Its services are delivered directly to government agencies and LGUs and include capacity-building programs and public transparency tools such as the Open Budget Portal.

Product overview

The Department of Budget and Management operates a unified platform architecture centered on public financial management (PFM) modernization. The core infrastructure consists of the Integrated Financial Management Information System (IFMIS) with its Budget and Treasury Management System (BTMS) as the interoperable core module. Supporting the platform are specialized tools including Project DIME for satellite/drone-based infrastructure monitoring, Project TINA for automated budget document generation, and a Blockchain Application for ADRS enabling tamper-proof verification of budget release documents. Transparency is delivered through the DBM Open Budget Portal, People's Budget Series publications, and the Philippine Open Government Partnership (PH-OGP) platform. The system connects budgeting, treasury, accounting, payroll, and monitoring functions into a unified digital ecosystem across government agencies.

Differentiator

Problem solved

Functional benefit

Products and services

• Integrated Financial Management Information System (IFMIS) A government-wide digital ecosystem connecting budgeting, treasury, accounting, payroll, human resource functions, reporting, and monitoring across all agencies. Designed for Philippine government agencies and LGUs to modernize public financial management.
• Budget and Treasury Management System (BTMS) A digital platform serving as the interoperable core of IFMIS, supporting real-time online accounting, monitoring, and oversight of obligations and disbursements across budget management, treasury functions, and budget execution modules. Targeted at 315 national government agencies covering almost 10,000 users by 2027.
• Project DIME (Digital Information for Monitoring and Evaluation) A monitoring and evaluation system using satellite imagery, drones, and geotagging for real-time monitoring of government infrastructure projects, including a public feedback platform for citizen engagement. Used by the Philippine government for infrastructure oversight.
• Project TINA (Technical Innovations in the NEP Application) An automation system for National Expenditure Program (NEP) drafting and formatting that reduces time and risk of discrepancies in NEP report generation and review. Used internally by DBM and partner agencies for budget document preparation.
• Blockchain Application for ADRS A blockchain-based verification system that creates tamper-proof audit trails for budget release documents such as Special Allotment Release Orders (SAROs) and Notices of Cash Allocation (NCAs), minting documents onto the Polygon blockchain. Publicly accessible through blockchain.dbm.gov.ph for citizens and government agencies.
• DBM Open Budget Portal An online transparency platform providing public access to budget information, spending data, and appropriations statistics, with a Budget Analytics Dashboard tracking national budget progress including Local Government Support Fund and National Expenditure Program dimensions. Targeted at citizens, civil society organizations, and oversight bodies.
• Centralized Open Monitoring Platform for Appropriations and Spending Statistics (Compass) An online tracker consolidating government expenditure data to enhance transparency and public access to budget information. Available for citizens, government agencies, and oversight bodies.
• Philippine Open Government Partnership (PH-OGP) A multi-stakeholder partnership platform overseeing and implementing the country's commitments to open governance principles of transparency, accountability, and citizen participation. Engages citizens, CSOs, and government agencies.

Quantifiable outcome

• Score improved from 68 (2021) to 76 (2025) in Open Budget Survey transparency assessment
• +3 more outcomes

Named customers6 records

Segments3 records

Ideal customer profiles3 records

Technology focussed Yes

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature5 records

Partnerships

13 partnerships are on record, tiered core and minor.

• Department of Information and Communications Technology (DICT)coreTechnology or IntegrationPartnered for Project TINA to automate NEP drafting and formatting, and for strengthening blockchain-based document verification systems across government
• BayaniChaincoreTechnology or IntegrationPartnered to launch blockchain.dbm.gov.ph, making Philippines the first country in Asia to anchor national budget records on blockchain using BayaniChain's Digital Public Asset (DPA) framework on Polygon blockchain
• Commission on Audit (COA)coreStrategic or Co-development PartnerJoint implementation of National Budget Blockchain System per CADENA Bill (Senate Bill No. 1506) proposal for digital, tamper-resistant budget portal
• Department of the Interior and Local Government (DILG)coreStrategic or Co-development PartnerCo-implemented Support and Assistance Fund to Participatory Budgeting (SAFPB) and OGPinas! nationwide advocacy campaign
• Government Procurement Policy Board (GPPB)coreStrategic or Co-development PartnerPartnered in crafting the New Government Procurement Act (NGPA) with enhanced transparency and beneficial ownership disclosure requirements
• Procurement Service-DBM (PS-DBM)coreStrategic or Co-development PartnerImplemented e-marketplace platform (Shopee/Lazada-style procurement), beneficial ownership information registry, and Green Public Procurement Strategy
• Philippine Information Agency (PIA)minorGTM or Marketing PartnerPartner in OGPinas! campaign and public communications for open government initiatives nationwide
• Quezon City GovernmentminorStrategic or Co-development PartnerOGP Local Program member demonstrating open governance leadership; featured in OGP Local showcase during Open Gov Week
• Baguio City GovernmentminorStrategic or Co-development PartnerOGP Local Program member with recognized open governance initiatives; regional champion for northern Luzon
• Tagbilaran City GovernmentminorStrategic or Co-development PartnerOGP Local Program member representing Visayas region in open government partnership
• Municipality of Larena, SiquijorminorStrategic or Co-development PartnerOGP Local Program member showcasing open governance practices in small municipality setting
• Province of South CotabatominorStrategic or Co-development PartnerOGP Local Program founding member from Mindanao demonstrating regional open governance leadership
• Civil Society Organizations (CSOs)coreStrategic or Co-development PartnerCo-creation partners in PH-OGP National Action Plan development; participatory budgeting implementers; approximately 200+ CSO representatives engaged in OGPinas! events nationwide

Scale indicators12 records

Recent moves10 records

Expansion highlights6 records

Direct peers

• HM Treasury (United Kingdom): HM Treasury is the United Kingdom's economic and finance ministry, responsible for the national budget, public spending, and treasury management. Comparable to DBM in its monopoly over national budget preparation and cash management, with additional monetary policy coordination that DBM does not perform.
• U.S. Office of Management and Budget: The OMB is the closest functional peer to DBM, serving as the U.S. Executive Office's central authority for budget preparation, execution oversight, and federal PFM. Both agencies sit at the apex of their respective national budget cycles and wield comparable fiscal oversight authority, with analogous structure (preparation, authorization, execution, accountability).

Others

• International Budget Partnership: IBP is the global civil society organization that conducts the Open Budget Survey, in which DBM scored 76/100 in 2025. While not a peer agency, IBP is the principal benchmarking counterpart shaping DBM's transparency and participation KPIs and convening the global open-budget community.
• World Bank Public Financial Management: The World Bank's PFM practice provides technical assistance, PEFA assessments, and financing for budget reform programs that DBM engages with under the PFM Roadmap 2024-2028. Comparable as the principal external knowledge and funding counterpart for DBM's IFMIS and open-budget reform agenda.

Broad incumbents

• Department of Finance (Australia): Australia's Department of Finance is a broader incumbent in fiscal and public-sector management, handling budget oversight along with additional whole-of-government functions (property, risk, insurance). Comparable to DBM on budget preparation and execution but with a wider portfolio and a more mature IFMIS-equivalent.

Regional players

• Ministry of Finance (Malaysia): Treasury Malaysia (Kementerian Kewangan) is the federal agency responsible for Malaysia's national budget preparation and execution. It is directly comparable to DBM in ASEAN regional context, with parallel functions in managing federal allocations to state governments and digital PFM modernization initiatives.
• Bureau of the Budget (Thailand): Thailand's Bureau of the Budget is the Office of the Prime Minister's agency responsible for national budget formulation and execution oversight. Directly analogous to DBM's role in preparing the National Expenditure Program and Special Allotment Release Orders, operating in a comparable parliamentary budget process.
• Ministry of Finance (Indonesia): Indonesia's Ministry of Finance performs analogous functions to DBM, including national budget preparation (APBN), treasury management, and fiscal policy. It is a natural regional peer given similar Southeast Asian economic scale, decentralized governance to provinces, and concurrent adoption of digital PFM reforms.
• Ministry of Finance (Singapore): Singapore's MOF is the regional benchmark for tech-enabled fiscal management and routinely tops global fiscal transparency indices. Comparable to DBM in mandate scope (national budget, treasury, public finance), with a smaller jurisdiction but a more mature digital PFM stack that DBM is emulating through BTMS and blockchain ADRS.

Emerging players

• Department of Expenditure (India): India's Department of Expenditure under the Ministry of Finance handles national budget preparation, expenditure management, and financial rules. Comparable to DBM in managing a multi-trillion-currency federal budget with complex state transfers, though operating at materially larger scale across more agencies.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat6 records

Key risks6 records

Key highlights7 records

Customer concentration

• Xx.com/dbmgovph
• Facebookfacebook.com/DBMgovph
• Instagraminstagram.com/dbmgovph

Revenue estimate

Valuation estimate

Number of profiles

Profiles18 records

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about Department of Budget and Management