FAQs

Understand the words first,then the figures.

The three kinds of spending

What is PS?

Personnel Services — the payroll. It is what the region pays the people who work for it. Unlike the rest of the budget this part is not really a choice: the salaries are owed whether or not anything else goes ahead.

What this covers and what it does not
YesSalaries and wages of permanent staff
YesAllowances — PERA, clothing, hazard pay
YesMid-year and year-end bonuses, cash gift
YesOvertime and night differential
YesThe government’s share of GSIS, PhilHealth and Pag-IBIG
YesTerminal leave when someone retires
NoA consultant hired for one project — that is MOOE
NoA job-order or contract-of-service worker — also MOOE
NoTraining fees and seminars — MOOE
NoThe desk the employee sits at — capital outlay

For example

A teacher at a Bangsamoro school: her salary, her allowances and the government’s share of her GSIS are all PS. The chalk, the electricity and her training seminar are not.

FY 2026 · ₱ 34.5B · 30%

What is MOOE?

Maintenance and Other Operating Expenses — the cost of running things day to day. There is an easy test: does it get used up within the year? Then it is MOOE.

What this covers and what it does not
YesElectricity, water, internet and phone bills
YesFuel, oil and vehicle maintenance
YesOffice supplies, printing, postage
YesTravel, training and seminars
YesRent, janitorial and security services
YesMedicines and supplies a hospital hands out
YesRepairs that keep an existing thing working
YesScholarships, aid and assistance to people
NoA new building, road or vehicle — capital outlay
NoThe salary of a permanent employee — PS
NoEquipment expected to last years — capital outlay

For example

A rural health unit’s ambulance: the diesel, the tyres and the yearly servicing are MOOE. The ambulance itself is not.

FY 2026 · ₱ 43.7B · 38%

What is capital outlay?

Money for something that is still there next year. If you can point at it after the budget year ends, it was capital outlay — a road, a building, a vehicle, a machine.

What this covers and what it does not
YesRoads, bridges, flood control, water systems
YesSchool buildings, health centers, offices
YesVehicles, ambulances, heavy equipment
YesMachinery and IT equipment above the capitalisation threshold
YesLand bought for a public purpose
NoRepairs and maintenance of something you already own — MOOE
NoRent — you do not end up owning it
NoSalaries of the people who build it, where they are regular staff — PS

For example

One ambulance settles all three classes: buying it is capital outlay, the diesel and servicing are MOOE, the driver on the plantilla is PS.

FY 2026 · ₱ 35.8B · 31%

Why do the three always add up to the whole budget?

Because every peso has to be one of them. There is no fourth box. The Act splits the money this way itself, in its Section 1 — it is not our reading of it. That is why you can add these three together, and why you cannot add the sectors on other pages.

The law behind the budget

What is a GAAB?

The law that says what the region may spend, and on what, for one year. Without it no public money can legally move. A ministry cannot pay a salary or sign a contract unless a line in the GAAB covers it. A new one is passed every year and it ends when the year does. The one in force now is Bangsamoro Autonomy Act No. 85 — General Appropriations Act of the Bangsamoro, FY 2026.

For example

A ministry wants to build a health station that is not in the Act. It cannot — not because the money is short, but because no line authorises it. It waits for next year’s GAAB, or for a supplemental Act.

What is a BAA?

Any law the Bangsamoro Parliament passes. They are numbered one after another, starting from the region’s first. The budget is not a special kind of law — it is just the BAA that happens to be the budget, in the same numbering as everything else. This year’s is BAA BAA No. 85 (FY 2026 GAAB).

For example

BAA 49 is the Bangsamoro Local Governance Code. BAA 85 is this year’s budget. Same sequence, same Parliament — one is a permanent code, the other expires in December.

What is a fiscal year here?

The calendar year — 1 January to 31 December — so FY 2026 is just 2026. It matters because cash does not sit still. Whatever is left in an office’s account at 11.59pm on 30 June, and again on 31 December, reverts automatically to the Bangsamoro Treasury — which is why offices rush twice a year, not once. This site holds 7 years, FY 2020 to FY 2026: every budget the region has ever passed.

For example

FY 2020 is the region’s first budget. Before that there was no Bangsamoro Government to hold one — which is why this workspace starts where it does rather than going back further.

What is a special provision?

A condition written into the Act about one particular appropriation — what it may be spent on, what has to be reported, or what must happen first. The FY 2026 Act carries 207 of them.

What this covers and what it does not
NoThey are rules about money other lines already hold, so they are never added to a total

For example

A provision might say a scholarship fund may only go to students enrolled in the region, that the ministry must report the list every quarter, and that nothing may be released until the guidelines are published. Three conditions, one appropriation — and each one is enforceable.

How a budget is made and passed

What is the budget process?

Four stages. The ministries ask for what they want and the finance ministry decides how much they can have. Parliament then goes through it, changes what it wants, and passes it into law. After that the finance ministry releases the money and the ministries spend it. At the end, auditors check what was actually spent. The Process page walks through each stage.

What happens if Parliament does not pass it in time?

Last year’s Act is reenacted and stays in force until the new one passes — but stripped back: salaries, obligations the law already requires, and essential running costs. Nothing new starts. A road in the new budget waits, a new position stays unfilled, and the region runs on last year’s shape at last year’s size however much the world has changed.

For example

A ministry granted a bigger budget in the new Act still spends at the old figure until it passes. The increase is not available early just because Parliament intends it.

Where does the money come from?

Mostly a yearly block grant from the national government. It is a formula, not a negotiation: the Organic Law sets it at 5% of national tax collections and it arrives automatically. That is the point of it — the region can plan ahead, and a change of politics in Manila does not change what comes in. The rest is the region’s cut of taxes collected here, its share of natural resources, and what it raises itself.

For example

The block grant is why the region’s budget has grown steadily rather than in jumps: it tracks national tax collection, not a yearly bargain.

What do MFBM and the BTO do?

The Ministry of Finance, and Budget and Management — MFBM — puts the budget together before it goes to Parliament, and afterwards decides when each office may actually use its money. The Bangsamoro Treasury Office sits under it and is where the money is held and paid out from. Between them they control the timing of almost everything, which is why a line in the Act is not the same as money in hand.

What this covers and what it does not
YesMFBM sets the limits each office may ask within
YesMFBM assembles the ministries’ requests into one budget
YesMFBM releases the allotment and the cash, after the Act has passed
YesBTO holds the funds and makes the payments
YesBTO receives money that reverts at the end of the year, and reports on transfers

For example

A ministry can have a project in the Act in January and still not be able to start it in June, because MFBM has not released the money yet. Nothing has gone wrong — the release is a separate decision.

Is an appropriation the same as money spent?

No — and this is the most important thing on this page. An appropriation is permission to spend, granted before the year begins. What was actually spent, and what got built with it, is a separate record the region does not publish. Every figure on this workspace is what was promised, never what happened.

Special purpose funds

What is a special purpose fund?

Money set aside with no office named to spend it. Every other line in the Act says who gets it — a ministry, an office, a commission. A special purpose fund only says what it is for. It sits there as one lump until something happens, and is then handed to whichever ministry has to deal with it. This year’s Act has 8 of them.

What this covers and what it does not
YesThings that cannot be scheduled — a typhoon, an outbreak
YesObligations that fall due across every ministry at once, like pensions
YesMoney the region is owed by national law and must appropriate somewhere
YesLarge programs whose implementing office is not settled when the Act is written
NoIt is not extra money — it is inside the total like every other line
NoIt is not spent by the fund; a ministry spends it once it is released
NoIt is not unaccounted for — the Commission on Audit follows it like anything else

For example

A typhoon hits Basilan in March. Nobody could have written a line for it in October, so the Quick Response Fund is drawn on and released to the ministry that has to move — the money was appropriated without a name in advance precisely so that it did not need one on the day.

FY 2026 · ₱ 45.3B · 40%

Is a special purpose fund a bad thing?

Not by itself. Some money really cannot be assigned ahead of time, and a budget with no reserve would need a new law every time something went wrong. The cost is that you cannot follow it: while the money sits in a fund you can see the amount but not the plan, so there is no way to tell what will be built or where. The thing to watch is not whether these funds exist but how big a share of the budget they take.

For example

In FY 2021 the funds were 10% of the Act. In FY 2026 they are 40%. The same mechanism, four times the share of the budget — which is the sort of change the Composition page exists to show.

What is the Special Development Fund?

Money the national government pays the region under the Bangsamoro Organic Law for rebuilding and development, over ten years, appropriated here year by year. It is not the block grant and not a share of taxes — it is a separate settlement for the rebuilding the region needed when it was formed.

For example

Roads, water systems and public buildings in areas the conflict left without them — the kind of rebuilding that outlasts one budget year and so was funded as a decade rather than a line.

FY 2026 · ₱ 5B

What is the Contingent Fund?

A reserve for things nobody could foresee when the Act was written, released by the Chief Minister as they come up. It is the widest of the funds, which is why its share is worth watching.

For example

A court orders the region to pay a settlement, or a national agency withdraws from a program mid-year and the region has to carry it. Neither was knowable in October.

FY 2026 · ₱ 11.3B

What is the Quick Response Fund?

A standby fund for relief and early recovery straight after a disaster, so help does not have to wait for a supplemental budget. A supplemental budget is another Act, and an Act takes weeks — which is the whole reason this fund exists.

For example

Food, tarpaulins and temporary shelter in the week after a typhoon; clearing a road so the aid can reach the barangay at all.

FY 2026 · ₱ 1.7B

Why are the funds shown apart from the ministries?

Because they are not places anyone works. Listed down one column beside the ministries they read as peers, which misleads — a ministry is an office with staff and a mandate, a fund is a sum waiting to be assigned. On the Composition page they have a strip of their own and are left out of the office table.

Reading the figures here

Why can sectors not be added together?

Because they overlap. A sector is our reading of what a line is about, and a program tagged both Health and Infrastructure gets counted under both. You can follow one sector across the years. You just cannot add the rows up.

Are these your figures or the Act’s?

The Act’s, down to the centavo, copied as printed. Every page number shown is the Act’s own. The files are on the Sources page, so you can check any figure against the page it came from.

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