The Department of Budget and Management (DBM) is a government agency in the Philippines responsible for the preparation and implementation of the national budget. It ensures that public funds are allocated efficiently and effectively to support various government programs and services. The DBM plays a crucial role in fiscal management and policy formulation. Additionally, the DBM oversees the financial operations of government agencies, ensuring compliance with budgetary laws and regulations. It also provides technical assistance and guidance to help agencies improve their budgeting processes. The department aims to promote transparency and accountability in the use of public resources.