Budget items are grouped into two main types for purposes of considering
budget requests: entitlements and capital expenditures. The Bureau of the Budget
usually makes allocations in accordance with departmental requests for entitlements,
which are comprised primarily of salaries, wages, and public utility fees. This type of
expenditure accounts for approximately 70% of the total budget. Ad hoc committees
are appointed to make decisions about the remaining portion that is comprised of
capital expenditures for equipment, land, and construction.3 These committees are
chaired by the Deputy Director General of the Bureau of the Budget, who has authority
for considering the budget requests of related government agencies. The committees
also are joined by budget analysis officers who are responsible for coordinating with
government agencies. Certain pre-determined criteria must be considered, such as the
regulations of the Bureau of the Budget, the resolutions of the Council of Ministers,
and the National Economic and Social Development Plan.4