Baguio passes ordinance tracking child welfare spending

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TRACKING CHILDREN'S FUNDS. The Baguio City Council approves on third and final reading Ordinance No. 64-2026 establishing the Child Budget and Expenditure Tagging and Tracking (CBETT) System during its regular session on June 29, 2026, in Baguio City. The measure seeks to strengthen transparency and accountability in government spending on child-focused programs and awaits Mayor Benjamin Magalong's signature before taking effect. (Photo by GMB)

BAGUIO CITY — The Baguio City Council has approved on third and final reading an ordinance establishing a digital system to track government spending on child-focused programs, aiming to strengthen transparency and accountability in the use of public funds.

The proposed Child Budget and Expenditure Tagging and Tracking (CBETT) System, approved during the council’s regular session on June 29, would require city government departments implementing child-focused programs to identify, monitor and report budget allocations and actual expenditures through a centralized digital platform.

The measure was authored by Councilor Betty Lourdes F. Tabanda.

According to a statement released by the city council, the ordinance institutionalizes a standardized system for identifying budget items related to children and tracking how those funds are spent, including the outcomes of government interventions for minors.

The ordinance also calls for the creation of a multi-sectoral CBETT Team to oversee implementation. The City Mayor’s Office will chair the body, with the City Budget Office serving as co-chair.

Members will include representatives from the City Health Services Office, the Department of Education-Baguio, the Management Information and Technology Division, and other concerned offices.

The City Social Welfare and Development Office will serve as the secretariat.

A key feature of the measure is the establishment of a centralized CBETT database and digital dashboard designed to monitor appropriations and actual expenditures for child-related programs.

According to the statement, the system is intended to improve transparency, strengthen audit readiness, and support evidence-based planning.

The ordinance also formalizes the participation of civil society organizations and community stakeholders by granting them timely access to the CBETT dashboard and consolidated expenditure reports.

The groups may serve as third-party monitors and participate in validation activities to help assess whether government programs for children are being implemented effectively and equitably, the statement said.

According to the statement, the ordinance aligns local governance with updated national standards on child-responsive budgeting and financial accountability.

The approved measure has been transmitted to Mayor Benjamin Magalong for his consideration and signature before it can take effect.

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