Linking planning and budgeting functions in both national and local governments are important in producing development results and providing a more effective and efficient delivery of goods and services. This article examined the horizontal disconnect national and local government planning and budgeting under a decentralized system of governance. The article provides a historical account of the development of the Philippine government's planning and budgeting functions. The study probed how the government addressed the disjoint in planning and budgeting functions through its policies, issuances, and programs that have been enacted and implemented both at the national and local levels. This study also assessed the prospects and opportunities for a strengthened planning and budgeting linkage at the local level with the end view of producing the desired development results and effecting a more efficient and responsive public service delivery system.
