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POLYTECHNIC UNIVERSITY OF THE PHILIPPINES 
STA. MESA, MANILA 
BUDGETARY PROCEDURES 
Presented : 
Ms. Lhey E. Vinoya
THE BUDGET PROCESS AND THE 
PHILIPPINE CONGRESS 
A. Budgetary Overview 
B. The Constitutional Provisions and Related Laws ...
A. BUDGETARY OVERVIEW 
 National Budget – is the government’s estimate of its 
income and expenditures. 
 Budgeting – re...
DIMENSIONS OF THE BUDGET 
 Classifications: 
I. By sector 
II. By cost structure 
III. By expense class and by object 
IV...
I. BY SECTOR 
1. Social Service Expenditure 
2. Economic Service Expenditure 
3. Defense Expenditure 
4. General Public Se...
II. BY COST STRUCTURE 
1. For General Administration & Support 
Services 
2. As Support to Operations for the facilitative...
III. BY EXPENSE CLASS AND BY 
OBJECT 
1. Current Operating Expenditures for personal 
services; MOOE 
2. Capital Outlays f...
MAJOR RECIPIENT OF GOVERNMENT 
 1. NGAs 
 The LGU’s 
 GOCCs
IV. BY REGIONAL ALLOCATIONS 
 Is apportioned for each of the various regions
V. BY TYPE OF APPROPRIATIONS 
1. By General Appropriations 
2. By Supplemental Appropriations 
3. Continuing Appropriation...
SOURCES OF FUNDS 
A. Revenues 
B. Borrowings 
C. Obligations Budget vs. Cash Budget 
D. National Government Deficit vs. Co...
B. CONSTITUTIONAL PROVISIONS & 
MAJOR LAWS AFFECTING THE 
BUDGET/BUDGET PROCESS 
1. Philippine Constitution 
a. Section 24...
b. Section 25 (1), Article VI states that the Congress 
may not increase the appropriations recommended by 
the President ...
d. Section 25 (4), Article VI: “ A special appropriations 
bill shall specify the purpose for which it is intended, 
and s...
f. Section 25 (7), Article VI: “If by the end of the fiscal 
year, the (Philippine) Congress shall have failed to 
pass th...
That ends my 
report!!
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Budgetary Procedures

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Budget Process

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Budgetary Procedures

  1. 1. POLYTECHNIC UNIVERSITY OF THE PHILIPPINES STA. MESA, MANILA BUDGETARY PROCEDURES Presented : Ms. Lhey E. Vinoya
  2. 2. THE BUDGET PROCESS AND THE PHILIPPINE CONGRESS A. Budgetary Overview B. The Constitutional Provisions and Related Laws in the Budget Process C. Budget Process
  3. 3. A. BUDGETARY OVERVIEW  National Budget – is the government’s estimate of its income and expenditures.  Budgeting – refers to methods and practices of government planning, adopting, and executing financial policies and programs.  Budget – refers to a plan of expressing in monetary terms the operating program and means of financing of a government for a definite period of time.
  4. 4. DIMENSIONS OF THE BUDGET  Classifications: I. By sector II. By cost structure III. By expense class and by object IV. By region, V. By type of appropriation
  5. 5. I. BY SECTOR 1. Social Service Expenditure 2. Economic Service Expenditure 3. Defense Expenditure 4. General Public Service 5. Debt Burden
  6. 6. II. BY COST STRUCTURE 1. For General Administration & Support Services 2. As Support to Operations for the facilitative functions and services, staff and technical support 3. For Operations of regular activities addressing agency mandate 4. For projects such as homogenous group of activities
  7. 7. III. BY EXPENSE CLASS AND BY OBJECT 1. Current Operating Expenditures for personal services; MOOE 2. Capital Outlays for investments, loans, livestocks and crops, land/land improvements, building/structures, furniture/fixtures
  8. 8. MAJOR RECIPIENT OF GOVERNMENT  1. NGAs  The LGU’s  GOCCs
  9. 9. IV. BY REGIONAL ALLOCATIONS  Is apportioned for each of the various regions
  10. 10. V. BY TYPE OF APPROPRIATIONS 1. By General Appropriations 2. By Supplemental Appropriations 3. Continuing Appropriations 4. Automatic Appropriations
  11. 11. SOURCES OF FUNDS A. Revenues B. Borrowings C. Obligations Budget vs. Cash Budget D. National Government Deficit vs. Consolidated Public Sector Deficit
  12. 12. B. CONSTITUTIONAL PROVISIONS & MAJOR LAWS AFFECTING THE BUDGET/BUDGET PROCESS 1. Philippine Constitution a. Section 24, Article VI, which states that all appropriations, revenue or tarriff bills increase of the public debt, bills of local application and private bills shall originate in the House of Representatives, but the Senate may propose or concur with amendments.
  13. 13. b. Section 25 (1), Article VI states that the Congress may not increase the appropriations recommended by the President for the operation of the government as specified in the budget. The form, content, and manner of preparation of the budget shall be prescribe by law. c. Section 25 (2), Article VI states that no provision or enactment shall be embraced in the General Appropriations Bill unless it relates specifically to some particular appropriation therein. Any such provision or enactment shall be limited in its operation to the appropriations to which it relates
  14. 14. d. Section 25 (4), Article VI: “ A special appropriations bill shall specify the purpose for which it is intended, and shall be supported by funds actually available as certified by the National Treasurer, or to be raised by a corresponding revenue proposal therein.” e. Section 25 (5), Article VI; “ No law shall be passed authorizing any transfer of appropriations, however, the President (of the Philippines, the President (of the Philippine) Senate, the Speaker of the (Philippine) House of the Representatives, the Chief Justice of the (Philippine) Supreme Court, and the Heads of the Constitutional Commissions may, by law, be authorized to augment any item in the general appropriations law for their respective offices from savings in other items of their respective appropriations.”
  15. 15. f. Section 25 (7), Article VI: “If by the end of the fiscal year, the (Philippine) Congress shall have failed to pass the General Appropriations Bill for the ensuing fiscal year, the General Appropriations Law for the preceding fiscal year shall be deemed re-enacted and shall remain in force and effect until the General Appropriations Bill is passed by the (Philippine Congress).” g. Section 22, Article VII: “The President shall submit to the congress within thirty (30) days from the opening of every regular session, as the basis of the General Appropriations Bill, a budget of receipts and expenditures and sources of financing including receipts from existing and proposed revenue measures.
  16. 16. That ends my report!!

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