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.
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.
TIMELINE OF THE CCET DEVELOPMENT
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:
Figure 1 Timeline of the CCET development
Tel: (02) 8254-7056
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Want to know more about Climate Change Expenditure Tagging (CCET)?
The CCET Helpdesk has prepared a series of webinar recordings below from this year’s orientations to provide an overview of how the Philippine government programs, identifies, and tags programs, projects, and activities to respond to climate change.
CCET Knowledge Products
National CCET Instructional Video
The Climate Change Commission (CCC) and Department of Budget and Management (DBM) systematized climate mainstreaming at the programming level through Climate Change Expenditure Tagging (CCET). Through DBM-CCC JMC 2015-01 National Government Institutions (NGI) must keep track of adaptation and mitigation actions in all levels of budgeting (Agency Request, National Expenditure Program, General Appropriations Act,) using budget forms and climate change typologies. Tagging CCE programs/activities/projects (PAPs) ensures the resilience outcomes of the National Climate Change Action Plan (NCCAP).
Watch as we explain the CCET planning and programming process and timeline in line with the national budgeting system!
National CCET Orientations (21-24 Feb 2022) Recording
Strengthening the mainstreaming of climate change in domestic plans and programs necessitates allocation of public funds for the implementation of climate change adaptation and mitigation measures. The Climate Change Commission (CCC) and Department of Budget and Management (DBM) institutionalized Climate Change Expenditure Tagging (CCET) through DBM-CCC JMC 2015-01. The CCET enables for national institutions (i.e. National Government Agencies (NGAs), State Universities and Colleges (SUCs), and Government Owned- and Controlled-Corporations (GOCCs)) to assess the alignment and scale of mobilization of public funds based to the National Climate Change Action Plan (NCCAP). The CCET classifies public expenditures between climate change adaptation and mitigation though typologies mirroring the NCCAP.
On 21-24 February 2022, the CCC, in coordination with the DBM and the DENR (in harmony with the Risk Resiliency Program), conducted a virtual orientation to provide clear, concise, and up-to-date information to national government budget officers and climate change technical representatives on climate change and CCET as an integral part of the national budget preparation. The orientations covered the following topics:
- Overview of Climate Change Adaptation and Mitigation – Disaster Risk Reduction
Brief overview of climate change adaptation and mitigation and its linkage to disaster risk reduction
- Top 10 Climate Risks identified by the CCC-NPTE and the Climate Priorities
Guidance of the CCC on the priority areas for investments for FY2023 and its NPTE’s identified Top 10 climate risks
- Linkages of PDP, SDG, NCCAP
Features the nexus between development plants and climate change instruments
- National Climate Change Expenditure Tagging
Provides an overview of the National CCET and planning processes for tagging climate change PAPs, including the use of the Quality Assurance and Review form and BP-201 F as prescribed under relevant DBM Corporate Budget Memoranda. Also, features the ongoing enhancements to the CCET system.
- Entering CCET to the Online Budget Submission Portal (OSBP)
Demonstrate how an agency enter and tagged its budget to the Climate Change Tagging in the DBM’s Online Submission of Budget Proposals System (OSBPS).
- Tips on mainstreaming climate change in NGAs’, SUCs’, and GOCCs’ budgets
To discuss policies and measures that can be adopted by agencies new to the CCET process to ensure that climate change considerations are being implemented and observed throughout the Bureaucracy.
- PCB-RRP Orientation
Detailing the Cabinet Cluster’s roadmap and the submission of agency proposals for the Program Convergence Budgeting
Local CCET Instruction Video
Stay on track!
The Climate Change Commission (CCC), Department of Budget and Management (DBM), and Department of the Interior and Local Government (DILG) put into effect the tagging of climate change-related programs/projects/activities (PPAs) of local government units (LGUs) in their annual investment programs (AIPs) through DBM-CCC-DILG Joint Memorandum Circular 2015-01. Through CCE Tagging, local governments align their development priorities to the National Climate Change Action Plan and towards building resilience.
Watch as we explain the CCET planning and programming process and timeline in line with the Rationalized Planning System!
NEW KNOWLEDGE PRODUCT
Strengthening the mainstreaming of climate change in domestic plans and programs necessitates allocation of public funds for the implementation of climate change adaptation and mitigation strategies. Recognizing this, the Climate Change Commission, the Department of Budget and Management, and the Department of the Interior and Local Government led the institutionalization of Climate Change Expenditure Tagging (CCET) in subnational budget programming and expenditure tracking processes.
This Guide primarily aims to provide additional guidance to LGUs in preparing their submissions under the CCET. It outlines the essential documentary processes in preparing submissions under the CCET to aid LGUs in identifying programs, activities, and projects to be tagged, filling out the Annual Investment Program (AIP) form, and submitting the completed AIPs. It also provides guidance on generating the data and information requirements by utilizing the available reference documents such as local planning guidelines/manuals and assessments.