Although initial results of the clim ate budgeting system have produced substantial products, there are several areas where the system could be strengthened to im prove its functionality and long-term sustainability. First, there are several potential areas of improvement for linking NGAs’ climate budgets with their designated NCCAP roles and institutional mandates. In 2016, five of the seven NCCAP priorities have gaps in their coverage of outcome areas by NGAs with designated lead roles. These gaps are identical to those described in 2015. NGAs could consider identifying whether improvements to their CCET are required, and/or strengthening their support for the respective NCCAP areas they lead, both through increased expenditures as well as institutional capacity. Second, the Oversight Agencies such as DBM, CCC or the National Economic Development Authority (NEDA) can facilitate more policy level dialogues to address NCCAP outcome and output areas with limited allocations by select NGAs. Although the level of expenditures alone may not be indicative of government actions and achievements, there are few programs, of any   size, identified in the climate budget supporting these priorities and their respective output areas. In addition, continued efforts are required to further institutionalize the planning and prioritization of program s and to strengthen the analysis and reporting of CC expenditures. When fully implemented, the climate budgeting system will give the best available indication of public resources being channeled to address specific CC priorities and the extent to which the national policy and institutional context and priorities guide these expenditures. Overall, the Philippines’ im plem entation of the Clim ate Budgeting System has proven to be a feasible and relevant approach for generating inform ation to prioritize clim ate response at the national and local levels. This experience in the Philippines may be of interest to other developing countries in the context of their respective Nationally Determined Contributions. 43