Presidential Decree No.477 is the decree on local administration, which governs and manages the financial affairs, transactions and operations of local government units. However, Presidential Decree No. 1375 dated May 16, 1978 transferred such responsibilities to the Ministry of Budget requiring each LGU to include in its administrative organization an office responsible for budget functions. It also provides that the budget officer shall review the budget of municipalities and so with the city and municipality.
So, Letter of Instruction No. 1039 dated June 19, 1980 provide for the immediate creation of the Local Budget Officer.
The Provincial Budget Office was created sometime in January 1981 during the implementation of the Position Classification and Pay Plan of the Province. Initially, this office was manned only by nine (9) personnel and until such time this office allowed to create new positions and duly approved the Joint Commission on Local Government (JCLG) before the commission was not yet abolished. And presently, the Provincial Budget Officer and likewise the Budget Officer IV during the latter’s absence.
The Provincial Budget Office composes of three divisions, namely: Provincial Division, which has eight (8) personnel; the Administrative Division also consist of five (5) personnel; and Municipal Division that has also five (5) personnel.