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BSA 38P > Chapter 2 > Flashcards

Chapter 2 Flashcards

1
Q

Available for any purpose Congress may choose to apply. Composed of all receipts/revenues that do not otherwise accrue to other funds.

A

GENERAL FUNDS

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2
Q

Receipts for expenditure items not part of the National Expenditure Program. Authorized for depositing in government financial institutions.
Categories:
a. Retained income/receipt
b. Revolving Funds

A

OFF-BUDGETARY FUNDS

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3
Q

Receipt of cash received by any government agency to fulfill a specific purpose.

A

CUSTODIAL FUNDS

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4
Q

Annual authorizations for incurring obligations in terms of specific amounts to personnel services, maintenance and other operating expenses, financial expenses, and capital outlays

A

NEW GENERAL APPROPRIATIONS

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5
Q

Authorizations to support obligations for a specified purpose or project, even when these obligations are incurred beyond the budget year.

A

CONTINUING APPROPRIATIONS

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6
Q

Additional appropriations enacted by Congress to augment original appropriations that have been proven insufficient for their intended purpose

A

SUPPLEMENTAL APPROPRIATIONS

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7
Q

Authorization made annually or some other periods prescribed by law, by virtue of standing legislation, do not require periodic action by Congress.

A

AUTOMATIC APPROPRIATIONS

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8
Q

Standby appropriations for priority program/project of the government

A

UNPROGRAMMED FUNDS

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9
Q

Collections authorized by law to be used directly by agencies for their operation/specific purpose

A

RETAINED INCOME/FUNDS

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10
Q

Receipts derived from business-type activities of departments/agencies as authorized by law

A

REVOLVING FUNDS

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11
Q

Receipts officially in the possession of government agencies/public officer as trustee, agent/administrator. Received for the fulfillment of a particular obligation

A

TRUST RECEIPTS

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12
Q

Budget appropriated for a specific department/agency of the National Government

A

SPECIFIC BUDGET OF NGAS

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13
Q

Multi-lateral/Bilateral assistance. Fund category for counterpart funds, loan proceeds, and grant proceeds will be selected according to the name of the institution providing funds from the list provided by UACS manual

A

GoP (Government of the Philippines) Counterpart Funds and Loans/Grants from Development Partners

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14
Q

Share of LGU from revenue collections of the National Government

A

Allocation to LGU

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15
Q

Refers to either: subsidies for operations/projects or projects, equity contributions, and net lending and/or advances to GOCC for loan repayments

A

BUDGETARY SUPPORT TO GOVERNMENT CORPORATIONS

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16
Q

National government subsidy in the form of regular appropriation as provided in GAA which shall only be used to augment any deficiency in the consolidated funds of the MMDA.

A

FINANCIAL ASSISTANCE TO MMDA (Metropolitan Manila Development Authority)

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17
Q

Where proceeds from specific revenue measures and grants earmarked by law for priority projects are recorded and automatically appropriated

A

SPECIAL ACCOUNTS IN THE GENERAL FUND

18
Q

Lump-sum funds included in the GAA not within the approved appropriations of departments/agencies/lower-level operating units

A

SPECIAL PURPOSE FUNDS

19
Q

Primary subdivision of the executive branch responsible for the overall management of a sector/permanent national concern with nationwide/international impact

A

DEPARTMENT

20
Q

Various units of the government that may not approximate the size of a department

A

AGENCY

21
Q

Organizational entities charged with carrying out specific substantive functions/with directly implementing programs/projects of a department/agency

A

OPERATING UNIT

22
Q

Principal subdivision of a department. Primarily performs policy, program development, and advisory functions

A

STAFF BUREAU

23
Q

Organizational subdivision, headed by a Regional Director. Miniature department/agency

A

REGIONAL OFFICE

24
Q

Unit established in each of the country’s regions/as may be necessary, as well as financially viable for implementing integrated and comprehensive plans and programs on cooperative development

A

CDA EXTENSION OFFICE
(Cooperative Development Authority)

25
Q

Unit established in each province/city with at least 750 public elementary and secondary school teachers, including Head teachers and principals

A

SCHOOLS DIVISION

26
Q

Learning institution that offers a six-year secondary course and is supervised by either a teacher-in-charge, head teacher, or principal

A

DEPED SECONDARY SCHOOL

27
Q

Unit that offers a non-degree program at the post-secondary education level leading to skill proficiency-oriented courses

A

TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY (TESDA)

TECHNICAL/VOCATIONAL SCHOOL

28
Q

Units established locally and abroad. Responsible for delivering front-line foreign affairs services.

A

DFA CONSULAR OFFICES

29
Q

Headed by a District Collector of Customs. Composed of one Principal Port of Entry

A

CUSTOMS COLLECTIONS DISTRICTS

30
Q

Headed by a Regional Director. Administer and reinforce internal revenue laws in a region

A

REVENUE REGIONAL OFFICES

31
Q

RRO-implementing units that directly serve taxpayers within tis prescribed area of jurisdiction

A

REVENUE DISTRICT OFFICES

32
Q

Undertake the treatment, after-care, and follow-up treatment of drug dependents

A

TREATMENT AND REHABILITATION CENTERS

33
Q

Established in each of the provinces and cities throughout the country. Responsible for all highways, flood-control, and water development system, and other public works within the district

A

DISTRICT ENGINEERING OFFICE

34
Q

Organization units under the AFP with distinct and separate budget allocations in the GAA.

A

KEY BUDGETARY UNITS

35
Q

Integrated group of activities that contributes to an agency or departments’ continuing objectives

A

PROGRAM

36
Q

Work process that contributes to the fulfillment of a program/project

A

ACTIVITY

37
Q

Special department/agency undertakings carried out within a definite timeframe

A

PROJECT

38
Q

Activities involving the overall provision of overall administration management support to entire agency operation

A

GENERAL ADMINISTRATION AND SUPPORT

39
Q

Activities that provide technical and substantive support to operations/projects of department/agency

A

SUPPORT TO OPERATIONS

40
Q

Activities directed at fulfilling the department and industry mandate

A

OPERATIONS

BSA 38P (6 decks)

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