Taklub Digital NewsBUDGET WATCHYour Voice. Your Community.
← TDN website Citizen challenge ↗
TDN EXPLAINER / LOCAL GOVERNANCE

Your money.
Your say.

How local budgets are made—and where citizens come in.

Follow a community need from proposal to funding, implementation and results. Start with one concern in your barangay.

Explore the budget cycle ↓
2027BUDGET GUIDEUpdated 26 October 2026
01 / FOLLOW THE MONEY

One need. Five budget phases.

Planning identifies priorities before they enter the formal budget cycle. Choose a stage to see who acts, what to request, and what to ask.

Before the cycle: community planning

Raise a specific concern through barangay consultations or civil society representatives in local development councils. Ask whether it appears in the development plans and Annual Investment Program (AIP).

16 OCTOBER

The deadline for submitting the executive budget for the following year. The 2027 proposal was due on 16 October 2026. Verify each LGU’s actual submission through its records.

The annual budget must be enacted before the next fiscal year begins. Review, implementation and accountability have their own procedures; this is an introductory guide.

02 / READ THE FIGURES

Which amount are you looking at?

These terms describe different stages. Tap each term for a plain-language explanation.

An approved allocation alone does not show that a project is finished or that a service has reached residents.

03 / TRANSPARENCY WATCH

Information people can use.

Residents need timely, understandable and verifiable information—early enough to contribute before spending decisions are finalized.

REFERENCE POINT

Tacloban City

Eastern Visayas’ only highly urbanized city.

TDN’s page observation

TDN reports it could not locate substantial explanations of annual budget preparation, proposed allocations and participation opportunities on the City Information Office’s Facebook page.

Visit the official page ↗
REFERENCE POINT

Leyte province

The region’s most populous province: about 1.82 million residents in the 2024 census.

TDN’s page observation

TDN reports it did not find substantive explanations of provincial development programs, their funding, schedules and expected benefits on the province’s Facebook page.

Visit the official page ↗

Scope: these are TDN’s observations supplied for this explainer, not an independent comprehensive audit of either page. They do not establish that records are unavailable elsewhere or that an LGU violated disclosure rules. This is not a regional transparency ranking.

Build the capacity to explain

The DILG Full Disclosure Policy requires specified financial disclosures through prescribed channels. Social media can supplement those channels by linking residents to full records. LGUs should train staff and coordinate budget, planning, treasury, accounting, engineering and information offices.

Residents needLGUs can publish
PrioritiesPrograms, locations, proposed amounts and intended beneficiaries
A chance to participateHearing schedules, submission procedures and deadlines
Complete recordsDirect links to proposals, approved budgets and supporting documents
ProgressSchedules, accomplishments, payments and explanations for delays
AnswersA responsible office and a clear inquiry process

These are recommended communication practices. Keep offline access available and explain technical information in English and locally used languages.

04 / TAKE PART

Start with one community concern.

Use this worksheet to prepare a specific inquiry. Your entries stay in this page while it is open; they are not submitted to TDN or an LGU. Download a copy before leaving.

Your follow-up checklist
05 / CHECK THE RECORD

Sources & scope

This is a civic explainer, not a live budget database. It focuses on provinces, cities and municipalities. Barangays have related but distinct detailed procedures.