In accordance with DBM Circular Letter No. 2018-13, the heads of government departments, bureaus, offices, and agencies are mandated to submit semi-annual reports detailing both their physical accomplishments and financial performance. These reports are intended to monitor the efficiency and effectiveness of budget utilization and to evaluate the achievement of objectives set during the budgeting process.

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Further enhancing this reporting system, the Department of Budget and Management (DBM) issued Circular Letter No. 2025-2 dated February 10, 2025, which provides updated guidelines for APRs covering FY 2024 and years thereafter. This circular introduced the APR Scorecard, a tool designed to assess agency performance more comprehensively.

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As outlined in the new guidelines, the DBM will conduct APR Conferences with the top 12 departments receiving the highest annual budget appropriations, as well as with those demonstrating lagging performance. Additionally, the implementation of the APR Scorecard will be complemented by an annual recognition system to incentivize and reward top-performing departments.