Philippines launches groundbreaking budget tagging tool to strengthen public spending on the welfare of children

"It was just two months ago when we were presented the results of the Public Expenditure and Financial Accountability (PEFA) Assessments, which included, for the first time, a Child-Responsive PFM Report,” said DBM Secretary Amenah F. Pangandaman. “The report recommended that we implement a policy to institutionalize structures and systems for child-focused budgeting. Through the CBETT, we are heeding that call.” 

“This is our legacy for our children – ensuring adequate funding support and monitoring of key programs and interventions that protect and uplift the lives of our future generation,” said Undersecretary Angelo M. Tapales, Executive Director of the Council for the Welfare of Children. “Let us continue to work together to realize the full potential of this CBETT tool and deliver a transformative impact, creating a caring and protective society for, by, and with the Filipino children.”

Secretaries of the DBM, the DILG, and the Executive Directors of the CWC and the BLGF signed a Joint Memorandum Circular committing to work together in the institutionalization of this new tool. Over 100 stakeholders from national government agencies, LGUs, civil society organizations, and international development partners joined the event.

“Investing in social sectors is not just important — it is essential for sustaining growth, reducing inequality, and building resilience to future shocks,” said Dr. Marco Gemmer, Head of the Cooperation Section at the Delegation of the European Union to the Philippines. “The European Union, in partnership with the Philippine Government, commits to place human capital development where it belongs: at the center of our budget and expenditure management.”

During the high-level policy dialogues and panel discussions, participants discussed topics such as addressing child poverty through public finance, innovations in local governance, and strategies that ensure government agencies include child-responsive budgeting in their processes.

“This initiative marks a significant step forward in ensuring that every peso spent by government contributes to the well-being and development of all children in the Philippines,” said Behzad Noubary, Representative ad interim of UNICEF Philippines. “By strengthening public finance for children, we are advancing equity, accountability, and results for the most vulnerable.”

This initiative is part of the administration’s broader effort to address public financial management bottlenecks at the local level, particularly in the context of the Mandanas-Garcia Supreme Court ruling, which devolves greater fiscal responsibilities to LGUs.

The tool’s roll-out has been planned in phases, from 2025 to 2028 to ensure a smooth and sustainable scale-up across the country. In 2025, the signatory agencies will focus on getting communities ready, starting with eight local governments. During this time, regional and provincial oversight teams will be trained, and Public Finance for Children committees will be created to help manage public funds. In 2026, the tool will be introduced in all 80 provinces and 144 cities. In 2027, the tool is expected to reach all 1,600 municipalities nationwide, with data generated from its implementation used to inform evidence-based planning, budgeting, and prioritization of programmes for children.

For more information, please contact: 

Thelma Gecolea | Press Officer, EU Delegation to the Philippines  |  Thelma.gecolea@eeas.europa.eu

Joanna Camille R. Jacinto-Lizardo | Head, Public Affairs and Information Office, Council for the Welfare of Children | +0000 | cjlizardo@cwc.gov.ph

Lely Djuhari | Chief of Advocacy & Communication, UNICEF Philippines | +63 917 567 5622 | ldjuhari@unicef.org 

Anna Paras | Communication Officer, UNICEF Philippines | +63917 812 1051| aparas@unicef.org