Cel

Question 1

an estimation of the revenue and
expenses over a specified future period of
time and is compiled and re-evaluated on a
periodic basis.

Answer 1

BUDGET

Question 2

is the critical exercise of allocating revenues and
borrowed funds, and management of
government expenditures.

Answer 2

GOVERNMENT BUDGETING

Question 3

Why is Government Budgeting important?

Answer 3

Government budgeting is important because it
enables the government to plan and manage
its financial resources to support the
implementation of various programs and
projects that best promote the development
of the country.

Question 4

What are the major processes involved in
national government budgeting?

Answer 4

BUDGET PREPARATION
BUDGET LEGISLATION
BUDGET EXECUTION
BUDGET ACCOUNTABILITY

Question 5

This starts with Budget Call and ends with
the President’s submission of the
proposed budget to Congress.

Answer 5

BUDGET PREPARATION

Question 6

• Headed by DBM Secretary
• Members: Secretary of Finance, NEDA Director-General, and the
Bangko Sentral Governor with the Office of the President for general
oversight.

Answer 6

DBCC

Question 7

MEMBERS OF DBCC

Answer 7

DBM, DOF, NEDA, OP, BSP

Question 8

WHAT ARE THE FUNCTIONS OF DBCC?

Answer 8

•Recommend for Presidential approval the level of the annual government expenditure
program and the ceiling of government spending for economic and social development,
national defense, general government and debt service;

•Recommend to the President the proper allocation of expenditures for each development
activity between current operating expenditures and capital outlay; and

•Recommend to the President the amount set to be allocated for capital outlay under each
development activity for various capital or infrastructure projects.

•The assessment of the reliability of revenue estimates;

• The recommendations of appropriate tax or other revenue measures and the extent and
type of the borrowings; and

•The conduct of periodic review and general examination of costs, accomplishments and
performance standards applied in undertaking development projects

Question 9

provides the over-all macro-economic
assumptions with which budgetary levels are to be
determined.

Answer 9

National Economic and Development Authority (NEDA)

Question 10

It is the Bureau of the
Treasury, the Bureau of Internal Revenue and the Bureau
of Customs help the DBCC in determining the sources of financing

Answer 10

DEPARTMENT OF FINANCE (DOF)

Question 11

The DBCC determines the overall economic targets,
expenditure levels, the revenue projection, deficit levels and
the financing plan. It submits them to the President and the
Cabinet for approval

Answer 11

under budget preparation

Question 12

Once these are approved, the DBM issues the _______ This requires agencies to prepare their budgets in
accordance with the said guidelines, macro-economic
assumptions, and ceilings. The DBM spells out guidelines,
procedures, and timetables.

Answer 12

BUDGET CALL

Question 13

At the beginning of the Budget Preparation year, the Department of
Budget and Management (DBM) issues the National Budget Call
to all agencies (including State Universities and Colleges) and a
separate Corporate Budget Call to all GOCCs and GFIs

The _________contains budget parameters as set beforehand
by the Development Budget Coordination Committee and policy
guidelines and procedures in the preparation and submission
of agency budget proposals.

Answer 13

BUDGET CALL

Question 14

A new feature in budget preparations which seeks to increase
citizen participation in the budget process, departments and
agencies are tasked to partner with civil society organizations
(CSOs) and other citizen-stakeholders as they prepare their
agency budget proposals.
This new process, which was piloted in the preparation of the 2012
National Budget, is now being expanded towards
institutionalization.

Answer 14

STAKEHOLDER ENGAGEMENT

Question 15

The Aquino government, through the Cabinet Cluster of Human
Development and Poverty Reduction, has identified 300 to 400 of
the poorest municipalities and engaged these in crafting
community-level poverty reduction and empowerment plans.

This
initial salvo of “bottom-up” budgeting focused on rural development
programs and the conditional cash transfer program, and thus
involve DA, DAR, DENR, DSWD, DepEd and DOH. These
agencies then include the community plans in their proposed
budgets.

Answer 15

BOTTOM-UP BUDGETING

Question 16

These are conducted after departments and
agencies submit their Agency Budget Proposals to
the DBM. Here agencies defend their proposed
budgets before a technical panel of DBM, based on
performance indicators on output targets and
absorptive capacity. DBM Bureaus then review the
agency proposals and prepare recommendation.

Answer 16

TECHNICAL BUDGET HEARINGS

Question 17

The recommendations are presented before an Executive
Review Board which is composed of the DBM Secretary
and senior officials.
Deliberations here entail a careful prioritization of programs
and corresponding support, vis-à-vis the priority agenda of
the National Government
Implementation issues are also discussed and resolve

Answer 17

EXECUTIVE REVIEW

Question 18

DBM then consolidates the recommended agency budgets and
recommendations into a National Expenditure Program and a
Budget of Expenditures and Sources of Financing (BESF)
As part of the consolidating process, the deliberations by the
DBCC will determine the agency and sectoral allocation of the
approved total expenditure ceiling, in line with the macroeconomic
and fiscal program. Heads of major departments are invited to this
meeting

Answer 18

CONSOLIDATION, VALIDATION AND
CONFIRMATION

Question 19

The proposed budget is presented by the DBM,
together with the DBCC, to the President and Cabinet
for further refinements or reprioritization.

After the President and Cabinet approved the
proposed National Expenditure Plan, the DBM prepares
and finalizes the budget documentations to be
submitted to Congress

Answer 19

PRESENTATION TO PRESIDENT AND CABINET

Question 20

The Budget preparation phase ends with the
submission of the proposed National Budget – the
“President’s Budget” - to Congress

The “President’s Budget” consists of the following
documents, which helps legislators analyze the
contents of the proposed budget:

Answer 20

THE PRESIDENT’S BUDGET

Question 21

The President submits to Congress the National
Expenditure Program (NEP), the Budget of
Expenditures and Sources of Financing (BESF), and
the President’s Budget Message.

The BESF is the document which reflects the annual
budget and the estimates and sources of
financing. The document is presented by the
Executive branch to the Legislative branch

Answer 21

BUDGET LEGISLATION

Question 22

Pertains to the whole range of legislative
action on the budget, leading to enactment of a
General Appropriations Law of the year

Answer 22

BUDGET AUTHORIZED PHASE

Question 23

As in the House Process, the Senate conducts
its own committee hearings and plenary
deliberations on the GAB. Budget
deliberations in the Senate formally start after
the House of Representatives transmits the
GAB

Answer 23

SENATE DELIBERATIONS

Question 24

Once both Houses of Congress have finished their
deliberations, they will each constitute a panel to the
Bicameral Conference Committee. This committee
will then discuss and harmonize the conflicting
provisions of the House and Senate Versions of the
GAB

Answer 24

BICAMERAL DELIBERATIONS

Question 25

The Harmonized or “Bicam” Version is then submitted to both Houses, which will then vote to ratify the final GAB for submission to the President. Once submitted to the President for his approval, the GAB is considered enrolled

Answer 25

RATIFICATION AND ENROLLMENT

Question 26

The President and DBM then review the GAB and prepare a Veto Message, where budget items subjected to direct veto or conditional implementation are identified, and where general observations are made. Under the Constitution, the GAB is the only legislative measure where the President can impose a line-veto

Answer 26

VETO MESSAGE

Question 27

When the GAA is not enacted before the fiscal year starts, the previous year’s GAA is automatically reenacted. Funding for programs or projects that have already been terminated is realigned for other expenditure

Answer 27

ENACTMENT

Question 28

The Committee Affairs Department’s activities during budget legislation are:

Answer 28

1. Committee Budget Hearings 2. Printing of General Appropriations Bill (GAB) on 1st reading 3. Executive Meeting of the Committee the Bills and Index Division. 4. Sponsorship and Plenary Deliberations 5. Approval on 2nd Reading of the GAB 6. Amendments, Finalization & Printing of the GAB for 3rd Reading 7. Approval of the GAB on 3rd Reading 8. Transmittal on the 3rd Reading Copy of the GAB to the Philippine Senate 9. Bicameral Conference Committee 10. Approval of the Bicam Report 11. Finalization and Printing of the Enrolled Copy of the GAB 12. Signing of the Enrolled Copy of the GAB

Question 29

Standing Committee are responsible for conducting budget hearings. During these hearings, macroeconomic assumptions/ plans are presented during the Committee budget hearings on a department wide level. Sub-Committees are also responsible for conducting these budget hearings.

Answer 29

Committee Budget Hearings

Question 30

a National Expenditure Program is formulated, and a copy of the GAB on 1st reading is printed by the Committee Technical Staff, based on the National Expenditure Program. The GAB is filed in the plenary session for the 1st reading.

Answer 30

Printing of General Appropriations Bill (GAB) on 1st reading

Question 31

The Committee meets in executive session to discuss and approve the proposed committee amendments to the GAB. Committee Reports are prepared and filed to the Bills and Index Division.

Answer 31

Executive Meeting of the Committee

Question 32

General principles and macroeconomic assumptions are sponsored and debated in the plenary session. Deliberations on the budgets of each department, agency, office, including Government Owned and Controlled Corporations

Answer 32

Sponsorship and Plenary Deliberations

Question 33

Turno en contra speeches are delivered on the floor. The turno en contra is a legislative tradition allowing opponents of the bill an opportunity to explain at length their position, in the same manner that a bill’s sponsor delivers a sponsorship speech. After the Turno en Contra, the Philippine House Members vote on the approval of the GAB on the 2nd Reading

Answer 33

Approval on 2nd Reading of the GAB

Question 34

inclusion of possible amendments to the GAB for the 3rd Reading are submitted to the floor. Amendments are approved for the inclusion in the proposed copy of the GAB on the 3rd Reading, which is subsequently printed for deliberation.

Answer 34

Amendments, Finalization & Printing of the GAB for 3rd Reading

Question 35

The GAB is distributed to the Philippine House Members who votes on the approval of the bill on the 3rd Reading. The GAB is then approved on 3rd Reading.

Answer 35

Approval of the GAB on 3rd Reading

Question 36

the GAB, as approved on 3rd Reading, is transmitted to the Senate for consideration in a similar manner as deliberated upon by the House.

Answer 36

Transmittal on the 3rd Reading Copy of the GAB to the Philippine Senate

Question 37

The conferees or representatives from both the Philippine House and Senate convene as a Conference Committee in order to settle and reconcile differing provisions of each chamber's version of the bill

Answer 37

Bicameral Conference Committee

Question 38

the Conference Committee Report is ratified by each chamber

Answer 38

Approval of the Bicam Report

Question 39

all amendments as approved in the Committee Report are incorporated into the enrolled copy of the GAB. The enrolled copy is finally printed.

Answer 39

Finalization and Printing of the Enrolled Copy of the GAB

Question 40

the enrolled copy of the GAB is forwarded to the President for signing. Veto powers of the Presidents are exercised in the enactment of the GAB. The sign appropriations bill is finally enacted into a law which is termed as the general appropriations act

Answer 40

Signing of the Enrolled Copy of the GAB

Question 41

is the process by which the financial resources made available to an agency are directed and controlled toward achieving the purposes and objectives for which budgets were approved. The process involves compliance

Answer 41

BUDGET EXECUTION

Question 42

After the government enacts the budget, there is an ongoing role for civil society organizations (CSOs) in analyzing and assessing how funds are actually spent to implement the policies, programs, and projects outlined in the budget.

Answer 42

BUDGET EXECUTION

Question 43

Issuance of Guidelines by DBM - Bidding Process

Answer 43

BUDGET EXECUTION PROCESS

Question 44

Overall physical (targeted outputs) and financial (estimated obligations/expenditures) plan of the agency consistent with their approved budget level for the year, broken down by quarters.

Answer 44

Physical and Financial Plan (PFP)

Question 45

Monthly disbursement requirements of the agency which is the basis for issuance of Notice of Cash Allocation (NCA), Cash Disbursement Ceiling and other disbursement authorities.

Answer 45

Monthly Cash Program

Question 46

Reflects the estimated income for the year by source, as contained under the Budget of Expenditures and Sources of Financing of the given year.

Answer 46

Estimate of Monthly Income

Question 47

Reflects the level of obligations/ expenditures charged against prior years’ budget, for which goods/ services/ projects are not yet delivered/ rendered/ completed and accepted as of end of the preceding year.

Answer 47

BUDGET EXECUTION PROCESS 15 List of Not Yet Due and Demandable Obligations

Question 48

Allotments, which an agency is authorized to enter into an obligation, are released by DBM or individually.

Answer 48

Allotment Release

Question 49

is an authorization issued by the Department of Budget and Management (DBM) to an IU (Implement Unit) – through the ABM or SARO which allows the latter to incur obligation for specified amounts contained in a legislative appropriation

Answer 49

ALLOTMENT

Question 50

is a disaggregation of the agency budget showing the items to be issued SARO for those under needing clearance as well as the amount to be released comprehensively for those under not needing clearances.

Answer 50

Agency Budget Matrix (ABM)

Question 51

is a specific authority issued to identified IU to incur obligations not exceeding a given amount during a specified period for the purpose indicated. It shall cover expenditures, the release of which is subject to compliance with specific laws or regulations or by competent authority

Answer 51

Special Allotment Release Order (SARO)

Question 52

In implementing programs, activities and projects, agencies incur liabilities on behalf of the government

Answer 52

Incurring Obligations

Question 53

Modified Disbursement Scheme is mostly used, where disbursement agencies chargeable against the treasury are made through Land Bank of the Philippines

Answer 53

DISBURSEMENT

Question 54

Local Government Units Limitations on Disbursement

Answer 54

Total disbursement shall not exceed 50% of the unallocated estimated revenue accruing to such fund in additional to actual collections • No advance payments shall be made unless goods have been delivered or services rendered No cash advances shall be made to any local official or employee unless made in accordance with Commission on Audit and regulations • No appropriations shall be transferred from one item to another • Use of savings is allowed from other items to augment any items in the budget provided that it is within the same expense class

Question 55

• final phase of the budget process • this is when the agencies report their actual physical and financial performance. • assessment of the physical achievements of an agency is aided by performance indicators.

Answer 55

BUDGET ACCOUNTABILITY

Question 56

UNDER BUDGET ACCOUNTABILITY

Answer 56

PERFORMANCE TARGET BUDGET ACCOUNTABILITY REPORTS (BARs) PUBLIC DISCLOSURE CITIZEN ENGAGEMENT PERFORMANCE REVIEW MID-YEAR AND YEAR-END REPORTS

Question 57

COA examines how agencies use the funds given to them from national budget. DBM uses the COAs audit reports in confirming that the budget and performance of agencies, all expenses have been disbursed in accordance with accounting regulations, and issues regarding on the usage of fund.

Answer 57

AUDIT

Question 58

The Development Budget Coordination Committee will publish the national government budgeting and performance of the programs and projects.

Answer 58

MID-YEAR AND YEAR-END REPORTS

Question 59

DBM Financial and Physical Performance of agencies TARGET

Answer 59

PERFORMANCE REVIEW

Question 60

Through Civil Society Organization, the citizen will help safeguarding the performance of agencies on how they use the public budget and the way they deliver their services to people

Answer 60

CITIZEN ENGAGEMENT

Question 61

Transparency Seal (website) Important information about agencies budget For public to see the situation and how their budgets executed

Answer 61

PUBLIC DISCLOSURE

Question 62

Agencies Financial Accountability Report DBM-quality physical reports of operation COA

Answer 62

BUDGET ACCOUNTABILITY REPORTS (BARs)

Question 63

BUDGET- Set target that agencies should do Performance informed budget-new approach for more responsive transparent and accountable public expenditure management system GAA: targeted outcome, output and performance indicator

Answer 63

PERFORMANCE TARGETS

Question 64

The role of the private sector and the participation of non-governmental, community-based, or sectoral organizations are recognized in the 1987 Philippine Constitution:

Answer 64

1987 PHILIPPINE CONSTITUTION

Question 65

The State recognizes the indispensable role of the private sector, encourages private enterprise, and provides incentives to needed investments.

Answer 65

Article II, Section 20

Question 66

The State shall encourage non- governmental, community-based, or sectoral organizations that promote the welfare of the nation.

Answer 66

Article II, Section 23

Question 67

Local government units shall promote the establishment and operation of people's and non-governmental organizations to become active partners in the pursuit of local autonomy.

Answer 67

Section 34. Role of People's and Non-governmental Organizations.

Question 68

Local government units shall promote the establishment and operation of people's and non-governmental organizations to become active partners in the pursuit of local autonomy.

Answer 68

Section 34. Role of People's and Non-governmental Organizations.

Question 69

Local government units may enter into joint ventures and such other cooperative arrangements with people's and non-governmental organizations to engage in the delivery of certain basic services, capability-building and livelihood projects, and to develop local enterprises designed to improve productivity and income, diversity agriculture, spur rural industrialization, promote ecological balance, and enhance the economic and social well-being of the people.

Answer 69

Section 35. Linkages with People's and Non-governmental Organizations.

Question 70

A local government unit may, through its local chief executive and with the concurrence of the Sanggunian concerned, provide assistance, financial or otherwise, to such people's and non- governmental organizations for economic, socially-oriented, environmental, or cultural projects to be implemented within its territorial jurisdiction.

Answer 70

Section 36. Assistance to People's and Non-governmental Organizations.

Question 71

A local government unit may, through its local chief executive and with the concurrence of the Sanggunian concerned, provide assistance, financial or otherwise, to such people's and non- governmental organizations for economic, socially-oriented, environmental, or cultural projects to be implemented within its territorial jurisdiction.

Answer 71

Section 36. Assistance to People's and Non-governmental Organizations.

Question 72

Local treasurers, accountants, budget officers, and other accountable officers shall, within thirty (30) days from the end of the fiscal year, post in at least three (3) publicly accessible and conspicuous places in the local government unit a summary of all revenues collected, and funds received including the appropriations and disbursements of such funds during the preceding fiscal year.

Answer 72

Section 352. Posting of the Summary of Income and Expenditures

Question 73

REPUBLIC ACT NO. 3019 ANTI-GRAFT AND CORRUPT PRACTICES ACT

Answer 73

There are several laws that provide for transparency and accountability in Governance. Republic Act No. 3019 or the Anti-Graft and Corrupt Practices Act outlines actions that constitute graft and corrupt practices for individuals in public office or for private individuals doing business with the government. The law also requires government officials to make their statement of assets and liabilities available to the public.

Question 74

It is the policy of the Philippine Government, in line with the principle that a public office is a public trust, to repress certain acts of public officers and private persons alike which constitute graft or corrupt practices or which may lead thereto.

Answer 74

ANTI-GRAFT AND CORRUPT PRACTICES ACT Section 1. Statement of policy.

Question 75

How do citizens participate in the local councils?

Answer 75

Section 41. Manner of Election. (a) The governor, vice-governor, city mayor, city vice-mayor, municipal mayor, municipal vice-mayor, and punong barangay shall be elected at large in their respective units by the qualified voters therein. However, the sangguniang kabataan chairman for each barangay shall be elected by the registered voters of the katipunan ng kabataan, as provided in this Code (b) The regular members of the sangguniang panlalawigan, sangguniang panlungsod, and sangguniang bayan shall be elected by district, as may be provided for by law. Sangguniang barangay members shall be elected at large. The presidents of the leagues of sanggunian members of component cities and municipalities shall serve as ex officio members of the sangguniang panlalawigan concerned. The presidents of the "liga ng mga barangay and the pederasyon ng mga sangguniang kabataan" elected by their respective chapters, as provided in this Code, shall serve as ex officio members of the sangguniang panlalawigan, sangguniang panlungsod, and sangguniang bayan. (c) In addition thereto, there shall be one (1) sectoral representative from the women, one (1) from the workers, and one (1) from any of the following sectors: the urban poor, indigenous cultural communities, disabled persons, or any other sector as may be determined by the sanggunian concerned within ninety (90) days prior to the holding of the next local elections as may be provided for by law. The COMELEC shall promulgate the rules and regulations to effectively provide for the election of such sectoral representatives.

Question 76

Can ordinary citizens take a look at what’s happenin

Answer 76

The Local Government Code of 1991 provides for the inclusion of two representatives from non-government organizations that are represented in the local development council to be included in the Local Prequalification, Bids and Awards Committee (Local PBAC). This committee is responsible for the conduct of prequalification of contractors, bidding, evaluation of bids, and the recommendation of awards concerning local infrastructure projects (“Local Government Code,” 1991). However, the Local Government Code was amended by the Government Procurement Reform Act. The Local PBAC was replaced by the Bids and Awards Committee (BAC) as the main committee responsible for procurement and bidding. The procurement law requires a representative of the Commission on Audit and at least two (2) observers to sit in the procurement proceedings. At least one observer should represent a duly recognized private group in a sector or discipline relevant to the procurement at hand. Another observer should represent non-government organizations (Government Procurement Policy Board, 2009b).

Question 77

AN ACT PROVIDING FOR THE MODERNIZATION, STANDARDIZATION AND REGULATION OF THE PROCUREMENT ACTIVITIES OF THE GOVERNMENT AND FOR OTHER PURPOSES

Answer 77

REPUBLIC ACT NO. 9184-

Question 78

REPUBLIC ACT NO. 9184 AN ACT PROVIDING FOR THE MODERNIZATION, STANDARDIZATION AND REGULATION OF THE PROCUREMENT ACTIVITIES OF THE GOVERNMENT AND FOR OTHER PURPOSES

Answer 78

SECTION 1. Short Title. – This Act shall be known as the “Government Procurement Reform Act.” SEC. 2. Declaration of Policy. – It is the declared policy of the State to promote the ideals of good governance in all its branches, departments, agencies, subdivisions, and instrumentalities, including government-owned and/or -controlled corporations, and local government units. SEC. 3. Governing Principles on Government Procurement. – All procurement of the national government, its departments, bureaus, offices and agencies, including state universities and colleges, government-owned and/or -controlled corporations, government financial institutions and local government units, shall, in all cases, be governed by these principles: (a) Transparency in the procurement process and in the implementation of procurement contracts. (b) Competitiveness by extending equal opportunity to enable private contracting parties who are eligible and qualified to participate in public bidding. (c) Streamlined procurement process that will uniformly apply to all government procurement. The procurement process shall be simple and made adaptable to advances in modern technology in order to ensure an effective and efficient method. (d) System of accountability where both the public officials directly or indirectly involved in the procurement process as well as in the implementation of procurement contracts and the private parties that deal with the government are, when warranted by circumstances, investigated and held liable for their actions relative thereto. (e) Public monitoring of the procurement process and the implementation of awarded contracts with the end in view of guaranteeing that these contracts are awarded pursuant to the provisions of this Act and its implementing rules and regulations, and that all these contracts are performed strictly according to specifications. SEC. 4. Scope and Application. – This Act shall apply to the Procurement of Infrastructure Projects, Goods, and Consulting Services, regardless of source of funds, whether local or foreign, by all branches and instrumentalities of government, its departments, offices and agencies, including government-owned and/or - controlled corporations and local government units, subject to the provisions of Commonwealth Act No. 138. Any treaty or international or executive agreement affecting the subject matter of this Act to which the Philippine government is a signatory shall be observed. SEC. 7. Procurement Planning and Budgeting Linkage. – All procurement should be within the approved budget of the Procuring Entity and should be meticulously and judiciously planned by the Procuring Entity concerned. Consistent with government fiscal discipline measures, only those considered crucial to the efficient discharge of governmental functions shall be included in the Annual Procurement Plan to be specified in the IRR. IRR – refer to the implementing rules and regulations to be promulgated in accordance with Section 75 this Act.

Question 79

How do I know where the money went?

Answer 79

Non-government organizations and peoples’ organizations can conduct an independent expenditure tracking and project monitoring in their localities. Procuring entities of the government are required to submit the Notice of Award to the Philippine Government Electronic Procurement System (PhilGEPS) under the Government Procurement Reform Act (GPRA) of 2003 or Republic Act No. 9184. PhilGEPS publishes all Notice of Awards in their website – https://philgeps.gov.ph/

Question 80

A series of actions or steps taken in order to achieve a particular end

Answer 80

Process

Question 81

The President submits to Congress the National Expenditure Program (NEP), the Budget of Expenditures and Sources of Financing (BESF), and the President's Budget Message. The BESF is the document which reflects the annual budget and the estimates and sources of financing. The document is presented by the Executive branch to the Legislative branch

Answer 81

BUDGET LEGISLATION