An item of appropriation refers to an amount appropriated in the General Appropriations Act (GAA) for a program, activity or project. In the case of programs with several activities, the item of appropriation shall refer to each of the activity. Department of Budget and Management Example of an “item of appropriation” Below is a screenshot of the budget of the Office of the President of the Philippines and we use it as an example to illustrate an item of appropriation under a program. In the above appropriation (i.e., budget of the Office of the President), the program is “Presidential Oversight...
What is a PAP? A program, project or activity (PAP) is any work process or group of work processes undertaken to realize the outputs and outcomes of an agency. This is represented by an item of appropriation in the national budget. Department of Budget and Management (DBM) Simply put, PAP pertains to what the government does collectively, through its various offices, to achieve what it planned to realize during the year. What is a program? A program is defined as a group of activities and projects that contribute to a common particular outcome. A program should have the following: 1)...
What is Augmentation? Augmentation is the act of the constitutional officers authorized to use current year savings in their respective appropriations to cover actual current year deficiencies in any existing item of appropriation within their respective offices. (Section 76, General Provisions, FY 2022 General Appropriations Act) In the above definition, there are four (4) important things to note in order to understand what an augmentation is: Who are authorized to augment? Neither Government Accountants, Budget Officers, nor the heads of agencies, not even auditors, are authorized to augment the budget of their agencies. Only the following constitutional officers are authorized...
What is absorptive capacity? In simple terms, absorptive capacity, as used in public financial management, refers to the ability of government agencies to utilize or use the resources (e.g., government funds) made available to them. [1][2][3] One example of resource available to government agencies is their annual budget under pertinent appropriations act. Absorptive capacity means the ability of the government agency to use its budget under the appropriations act and may be measured using different ways depending on what the government wants to measure. The most common measure of absorptive capacity is the budget utilization rate (BUR) which may be...
What is an Approved Budget for the Contract? According to the 2016 Revised Implementing Rules and Regulations (IRR) of Republic Act No. 9184: An Approved Budget for the Contract (ABC) refers to the following: For National Government Agencies (NGAs) – ABC refers to the budget for the contract duly approved by the Head of Procuring Entity (HoPE), as provided for in the General Appropriations Act (GAA), continuing, and automatic appropriations. For Government-owned and Controlled Corporations (GOCCs), Government Financial Institutions (GFIs) and State Universities and Colleges (SUCs) – ABC refers to the corporate budget for the contract approved by the governing...
Question/Topic: Sender: Hello, we’re currently under audit ni BIR kahit government agency kami, question lang, need ba talaga naming magwithhold sa mga reimbursements? Example yung Representation Expenses na inaabonohan ng head of the agency for the whole month tapos irereimburse ng minsanan. And may limit po ba sa pwedeng ipareimburse? View Forum on our Facebook Page: Click this link to view the forum on our Official Facebook Page You may also view some more comments below. You may click the message/comment button at the lower right corner of your device. Post Views: 2,237
Question/Topic: Drop 1 advantage and 1 disadvantage in the comments section.Public Practice vs. Government vs. Private Companies vs. Academe Drop 1 advantage and 1 disadvantage in the comments section. View Forum on our Facebook Page: Click this link to view the forum on our Official Facebook Page You may also view some more comments below. You may click the message/comment button at the lower right corner of your device. Post Views: 1,204
Question/Topic Good day po! Pwede po ba na ang replenishment ng PCF ay through ADA and not in check? Thank you po. Join the Forum in our Facebook Group Click here to view this forum on our Facebook Group View some more comments on this topic below. You may click the comment button at the lower right corner of your device to go to the comments section. Post Views: 2,082
