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Department of Budget and Management

Functions:
Formulates the overall resource application strategy to match the government’s macro-economic policy;
Prepares the medium-term expenditure plan, indicating the programming, prioritization, and financing of capital investment
and current operating expenditure requirements of medium-term sectoral development plans;
Undertakes the formulation of the annual national budget in a way that ensures the appropriate prioritization and allocation
of funds to support the annual program of government;
Develops and administers a national accounting system essential to fiscal management and control;
Conducts a continuing study of the bureaucracy and assesses as well as makes policy recommendation on its role, size,
composition, structure and functions to establish a government bureaucracy imbued with a spirit of public service;
Establishes the rules and procedures for the management of government organization resources i.e., physical, manpower
and other resources, formulates standards of organizational program performance; and undertakes or provides services in
work simplification or streamlining of systems and procedures to improve efficiency and effectiveness in government
operations;
Conceptualizes and administers the government’s compensation and position classification plan; and
Monitors and assesses the physical as well as the financial operations of local government units and government-owned
and/or – controlled corporations.
Commission on Audit
Functions:
1. Examine, audit and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds
and property owned or held in trust by, or pertaining to, the government.
2. Promulgate accounting and auditing rules and regulations including those for the prevention and disallowance of
irregular, unnecessary, excessive, extravagant or unconscionable expenditures, or uses of government funds and
properties.
3. Submit annual reports to the President and the Congress on the financial condition and operation of the
government.
4. Recommend measures to improve the efficiency and effectiveness of government operations.
5. Keep the general accounts of government and preserve the vouchers and supporting papers pertaining thereto.
6. Decide any case brought before it within 60 days.
7. Performs such other duties and functions as may be provided by law.

Objectives of Government Accounting


1. To promote information concerning past operation and present condition
2. To provide a basis for guidance for future operations
3. To provide control of the acts of the public bodies and officers in the receipt, disposition and utilization of funds
and property
4. To report on the financial position and results of the operation of government agencies for the information of all
persons concerned.
Budget Process

The preparation of the annual budget involves a series of steps that begins with the determination of the
overall economic targets, expenditure levels, revenue projection and the financing plan by the
Development Budget Coordinating Committee (DBCC). The DBCC is an inter-agency body composed of
the DBM Secretary as Chairman and the Bangko Sentral Governor, the Secretary of the Department of
Finance, the Director General of the National Economic and Development Authority and a representative
of the Office of the President as members. The major activities involved in the preparation of the annual
national budget include the following:

a. Determination of overall economic targets, expenditure levels and budget framework by


the DBCC;
b. Issuance by the DBM of the Budget Call which defines the budget framework; sets
economic and fiscal targets; prescribe the priority thrusts and budget levels; and spells
out the guidelines and procedures, technical instructions and the timetable for budget
preparation;
c. Preparation by various government agencies of their detailed budget estimates ranking
programs, projects and activities using the capital budgeting approach and submission of
the same to DBM;
d. Conduct a budget hearings were agencies are called to justify their proposed budgets
before DBM technical panels;
e. Submission of the proposed expenditure program of department/agencies/special for
confirmation by department/agency heads.
f. Presentation of the proposed budget levels of department/agencies/special purpose funds
to the DBCC for approval.
g. Review and approval of the proposed budget by the President and the Cabinet;
h. Submission by the President of proposed budget to Congress.