An appropriation is authorization pursuant to laws or other legislative enactment directing the payment of goods and services out of government funds under specified conditions or for specified purposes. There are several types of appropriation, among these are the following: …
The Department of Budget and Management (DBM) defines fiscal space as the available funding that the government could use for its priority programs. Fiscal space is computed as the difference between projected obligations ceilings (after considering projected revenues and deficit …
A disbursement authority is a document issued to an agency authorizing the liquidation/payment of obligations incurred. There are several types of disbursement authority issued by the Department of Budget and Management (DBM) to government agencies. These documents include the following: …
A budget call, is budget document, usually in the form of a National Budget Memorandum, issued by the Department of Budget and Management (DBM) at the start of the budget preparation phase. The budget call contains, among others, the budget …
Agency Performance Review (APR) refers to the process of determining the level of accomplishment of each agency in terms of major final outputs, income generated, and actual expenditures incurred in the production/delivery of goods and services to the public vis-à-vis …
Augmentation is the act of the constitutional officers (i.e., President, Senate President, Speaker of the House of Representatives, Chief Justice of the Supreme Court, and Heads of Constitutional Offices such as the Commission on Audit, Commision on Election, and Civil …
In general, savings refer to portion or balances of any released appropriations which have not been obligated as a result of circumstances or events as identified in an Appropriation Act. The meaning of savings varies from one Appropriation Act to …
An Advice/Authority to Debit Account (ADA) refers to the accountable disbursement document which serves as notice to the Modified Disbursement System – Government Servicing Bank (MDS- GSB) (i.e., Landbank of the Philippines, Development Bank of the Philippines, or Philippine Veterans …
What is an Advice/Authority to Debit Account (ADA)? Read more »
Personnel Services (PS) is one of the four (4) expense classification in Philippine budgeting system. Personnel Services (PS) refer to an expenditure category/expense class for the payment of salaries, wages and other compensation (e.g., merit, salary increase, personnel economic relief …