VII Strengthening the National Climate Budgeting Towards a Sustainable and Full-Functioning System Over the last three years, the Governm ent of the Philippines has led a dynam ic reform program to im prove the m obilization of the clim ate budget and institutionalize the process. Tools and processes developed in 2014 have provided early indications for the need and utility of these reforms in supporting improved planning, prioritization, budgeting and reporting of the Philippines’ climate response. The quality of climate change expenditure tagging (CCET) and the process of climate budgeting have been refined progressively to strengthen coordination and to improve the relevance and usefulness of results.   42