In a landmark move to institutionalise child-responsive budgeting for local governments, the Government of the Philippines, through the Council for the Welfare of Children (CWC), the Department of Budget and Management (DBM), the Department of the Interior and Local Government (DILG), and the Bureau of Local Government Finance (BLGF) has officially launched the Child Budget and Expenditures Tagging and Tracking (CBETT) tool.
This initiative, supported by the European Union in partnership with UNICEF, is part of the EU-UNICEF Public Finance Facility. The tool is designed to systematically identify, tag, and monitor budget allocations and expenditures for children at the LGU level — ensuring that public resources are effectively directed toward child-sensitive and child-focused programmes.
“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 institutionalise 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 realise 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 institutionalisation of this new tool. Over 100 stakeholders from national government agencies, LGUs, civil society organisations, 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 centre 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 prioritisation of programmes for children.
