Climate Change Expenditure Tagging

Considering the country’s vulnerability to the impacts of climate change, it was imperative for the government to prioritize climate actions. 

In 2009, the Climate Change Act was enacted, a landmark climate policy that sets the mandate for the Philippines to mainstream climate change into government policy formulations, and to establish the Climate Change Commission (CCC) as the lead policy-making of the government on climate change. 

When the Act was amended in 2012, the law mandated the Department of Budget and Management (DBM) to undertake the formulation of the annual budget in a way that ensures the appropriate prioritization and allocation of funds to support climate change-related programs and projects in the annual program of government[1]

To implement the provisions of the law, an assessment of public planning and programming process was conducted to identify the entry-points for mainstreaming climate change. 

Building on the results of the Climate Public Expenditure and Institutional Review (CPEIR) done in 2013 and public finance management (PFM) reforms, a climate budgeting framework was developed and implemented to sustain the country’s climate reform initiatives in the form of CCET. 

In the same year, the DBM and the CCC issued the JMC No. 2013-01 that provided the Guidelines in Tagging/Tracking Government Expenditures for Climate Change in the National Budget Process. 

A year after, this was followed by the issuance of JMC No. 2014-01 between the DBM, CCC, and the Department of Interior and Local Government (DILG) for the Guidelines in Tagging/Tracking Government Expenditures for Climate Change in the Local Budget Process. 

In 2015, both JMCs were amended to enhance the process, and institutionalize the functions of the help desk. The said policy issuances reinforce the government’s transformative climate reforms, especially on mainstreaming climate change in its national and sub-national budgeting processes.



Since the CCET inception, the CCET Helpdesk has delivered its functions under the JMCs and the internal office policies of the CCC. Below is the timeline illustration of the National and Local CCET Development: 


 Ccet timeline


          Figure 1 Timeline of the CCET development 


 National CCET

Tel: (02) 8254-7056
Mobile: +63926 0678 052

Local CCET

Email: /
Tel: (02) 8254-7056 Mobile: +6399 5005 9404
[1] Section 15g of the Republic Act No. 10174 – People’s Survival Fund Act of 2012

CCET 101

Climate change is a development challenge that affects every facet of society now and in the long-term and acting on the issue necessitates knowledge of its nature. A firm understanding on such allows us to associate climate-induced impacts on natural and human systems, which overwhelms years of development gains. Just like any development issue, it is also imperative to get familiarized with legal frameworks determined internationally and domestically to strategically align efforts towards shared outcomes. 

This five-part lecture from the CCC looks into the science behind the issue and frameworks of response. Specifically, this series of lectures focuses on climate action in the lens of expenditure tagging and its role in climate finance.

Data Visualization