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NATIONAL
GOVERNMENT
BUDGETING PROCESS
Budget Process/Cycle
WHAT IS A
BUDGET?
NATIONAL BUDGET
Financial plan reflective of national
objectives, strategies and programs
Allocative Efficiency
Technical Efficiency
Aggregate Fiscal Discipline
BUDGET BUDGET
ACCOUNTABILITY LEGISLATION
BUDGET EXECUTION
BUDGET PREPARATION
The first major step in the budget
process
2. Forward Estimates
3. Two Tier Budget Approach
BUDGET LEGISLATION
The second phase of the budget
process. It begins when Congress
receives from the President the
proposed national budget.
Release of
Project
NCA Allotment: via the
Implementation
GAA and SARO
BUDGET EXECUTION
Issuance of obligational and disbursement
authorities to agencies, by DBM
Program/project implementation by
agencies out of the authorities issued
by DBM
Modes of Release of
Agency Funds
Obligational Authority(ies)
GAARD
thru SAROs
Revenue performance
total of monthly estimates = FY 2016 BESF
actual vis--vis estimates
APR is a tool to:
determine the need for additional
release of funds to the agency
(budget execution)