Budget

Accountabili
ty
the philippine budget cycle
 Guess the acronym

Dbm
Department of budget and
management
Guess the acronym

Coa
Commission on audit
 Guess the acronym

Bar
Budget accountabilityreports
 Guess the acronym

Mpbf
Miscellaneous personnelbenefits
fund
 Guess the acronym

Bpar
budget
Performance assessment review
 budget
accountability

accountability
• a significant phase of the budget cycle because it ensures that the government funds have been
effectively and efficiently utilized to achieve the country's socio-economic goals. It also allows the
DBM to assess the performance of agencies during the fiscal year for the purpose of implementing
reforms and establishing new policies.

• an agency’s accountability may be examined and evaluated through performance targets, citizen
management, monitoring and evaluation, agencies’ accountability reports, performance review, in-year
reports, mid-year and year-end reports, and audit.
budget
accountability

PERFORMA 2021 deped

budget

NCE
TARGETS
The General Appropriations Act
(GAA) contains the target outcomes,
output and performance indicators of
the agency with the Performance-
Informed Budget. These targets serve
as the measurement of the agency’s
budget accountability.
budget accountability

CITIZEN
ENGAGEMENT
the government ensures transparency-agencies disclose their budgets,
reports, and other relevant information through the Transparency Seal; and
make available data in open format. In addition, the government also
publishes the People’s Budget along with other technical documents and
reports

Posting report of their performance tasks should be done every month

 budget
accountability transparency Seal
shall contain the following information:
(i) the agency’s mandates and functions, names of its officials with their position and designation, and contact information;
(ii) annual reports, as required under National Budget Circular Nos. 507 and 507-A dated January 31, 2007 and June 12, 2007,
respectively, for the last three (3) years;
(iii) their respective approved budgets and corresponding targets immediately upon approval of this Act;
(iv) major programs and projects categorized in accordance with the five key results areas under E.O. No. 43, s. 2011;
(v) the program/projects beneficiaries as identified in the applicable special provisions;
(vi) status of implementation and program/project evaluation and/or assessment reports; and
(vii) annual procurement plan, contracts awarded and the name of contractors/suppliers/consultants.
budget
accountability

MONITORING AGENCIES'
AND ACCOUNTABILITY
Agencies must set-up and implement Agencies submit Financial Accountability
EVALUATION
monitoring and evaluation Reports onREPORTS
a monthly or quarterly basis, as
mechanisms to ascertain the required by the DBM and the COA. These
effectiveness of the programs and reports are submitted online through the Unified
projects on which they spend. Reporting System.
Agencies must have internal control
mechanisms to ensure that public Failure to submit reports:
funds are spent and accounted for • " no report, no release policy"
properly. • suspension of payment of their salaries
• disciplinary action
budget
accountability

PERFORMANCE
REVIEW
The DBM’s technical bureau regularly monitors and evaluates the financial
and physical performance of agencies against their targets. Account
Management Teams are assigned to critical agencies to closely monitor
project implementation.

IN-YEAR REPORTS
The DoF and the DBM regularly publish snapshots of the government’s
fiscal performance, revenue collections, debt, and expenditures
budget
accountability
MID-YEAR AND YEAR-END
REPORTS
The Development Budget Coordination Committee (DBCC) publishes comprehensive
reports on macroeconomic developments, the fiscal situation of the National
Government, and the performance of key programs and projects.
The members of the DBCC have the following specific responsibilities:
• DBM – resource allocation and management
• DOF – revenue generation and debt management
• NEDA- overall macroeconomic policy
• OP – Presidential oversight
 budget accountability

AU
DIT
The COA reviews the accounts of each agency to ascertain if public funds are
used properly, according to the law and standards, and with value-for-money.
The COA produces audit reports for each agency; a whole-of-government
Annual Financial Report; as well as Special Audit Reports. The DBM uses
COA’s Audit Reports in confirming agency performance, determining
budgetary levels for agencies, and addressing issues in fund usage.
Thank
You!