Bagong Pilipinas
SBMA - Electronic Billing and Payment System

Departments > Financial Planning and Budget Department

Room 124, Bldg. 255, Barryman Road, Central Business District, Subic Bay Freeport Zone

Tel. No.: +6347.252.4459
Fax No.: +6347.252.4631

Editha L. Marzal

Editha L. Marzal

Department Manager III


The Financial Planning and Budget Department (FPBD) is committed to provide quality service to the SBMA departments and offices through the implementation of the Quality Management System and the continuous improvement of services for an efficient and effective quality work.


To effectively fund, control, and manage expenditures and create added value; provide meaningful, responsible, and sound management reports and financial advice that make a difference.


The FPBD shall be the prime mover of the SBMA in being a world standard in sound fiscal management. It shall be able to lead SBMA towards being one of the most profitable GOCCs in the world.


  • Financial Planning Division

    Carlo Paolo S. Mallari - Officer-in-Charge

    Tel. No.: +6347.252.4126

    • Formulates financial policies for approval by the SBMA Board of Directors
    • Prepares monthly Profit and Loss Report for submission to the Chairman and the Administrator
    • Prepares monthly reports of the Finance Group for the Board of Directors (BOD), i.e., Comprehensive Report per Strategic Business Unit (SBU) and Earnings before Interest, Taxes and Depreciation and Amortization (EBITDA) Report per department/office
    • Provides financial analyses with respect to investment proposals, investment returns, and the like

  • Budget Division

    Jerome A. Mascardo - Division Chief

    Tel. No.: +6347.252.4605

    • Formulates guidelines for the preparation of the Annual Corporate Operating Budget (COB) and Budget Estimates for the succeeding years
    • Provides technical assistance to departments/offices in the preparation of their respective budgets
    • Validates and consolidates budget submissions of departments/offices for presentation to and approval of the SBMA Board
    • Establishes an effective system of budget management, monitoring, and control
    • Analyzes actual performance against operating budget and prepares a monthly utilization report per department/office
    • Provides budget certification on availability of budgetary funds and recommends necessary realignment for approval by the management/Board of Directors

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