Budget Accountabilty Word

Introduction: (1st Slide)
Accountability requires the Executive to implement the enacted Budget faithfully; and that
Congress, the COA, and the citizens are able to scrutinize how public funds are spent.
Abuses in the use of public funds in the past are more fundamentally rooted in weaknesses in
the Philippine budget system. These weaknesses were exploited in the previous administration
to “pillage” (rob) public funds: in particular, the so-called pork barrel fund and other lump sum
funds; the Malampaya Fund, a Special Account in the General Fund (SAGF) that sits outside the
Budget enacted annually by Congress; and the frequent Budget re-enactments that were open
to discretion and abuse (Abad, 2014).
The political set-up in which the President is vested by the Constitution with vast powers and
discretion in the implementation of the Budget was in part the root of these vulnerabilities .The
inability of Congress to exercise a strong oversight function also contributed to these
susceptibilities. These issues weakened the accountability of the budget process.
2nd Slide
Performance Targets
(January of FY )
Budget accountability starts with the setting of targets that agencies are to be held accountable for.
With the Performance-Informed Budget, the GAA now contains the targeted outcomes, outputs and
performance indicators of each agency. These targets are also reflected in agencies’ BEDs (see “Budget
Program” under Budget Execution), which effectively serve as the agencies’ plans for the year
3rd Slide
Citizen Engagement
Throughout FY
To empower citizens during Budget Accountability, 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.
Citizens participate formally in the monitoring of programs and projects through BPAs(Blanket Purchase
Agreement., BUB (Bottom-up Budgeting), and other mechanisms. In addition, CSOs participate in the
audit process through the COA’s Citizens’ Participatory Audit.
*** Tranparncy Seal
A pearl buried inside a tightly-shut shell is practically worthless.

Government information is a pearl, meant to be shared with the public in
order to maximize its inherent value.
The Transparency Seal, depicted by a pearl shining out of an open shell, is a
symbol of a policy shift towards openness in access to government
information. On the one hand, it hopes to inspire Filipinos in the civil
service to be more open to citizen engagement; on the other, to invite the
Filipino citizenry to exercise their right to participate in governance.
This initiative is envisioned as a step in the right direction towards
solidifying the position of the Philippines as the Pearl of the Orient – a
shining example for democratic virtue in the region.
***A Blanket Purchase Agreement, or BPA, is a simplified method of filling anticipated

repetitive needs for supplies or services by establishing "charge accounts" with qualified
sources of supply.
*** Civil Society Organization (CSO) - refers to a non-state and non-profit association. that
works to improve society and the human condition.
4th Slide
Monitoring and Evaluation
Throughout FY
Agencies must set-up and implement monitoring and evaluation mechanisms to ascertain the
effectiveness of the programs and projects on which they spend. Agencies must have internal
control mechanisms to ensure that public funds are spent and accounted for properly
5th Slide
Agencies’ Accountability Reports
Monthly and Quarterly
Agencies submit Financial Accountability Reports on a monthly or quarterly basis, as required by the
DBM and the COA. These reports are submitted online through the Unified Reporting System.
*** The Unified Reporting System (URS) provides a facility for online data entry and submission of the
various reports required from National Government Agencies and its Operating Units.
6th Slide
Performance Review Throughout FY
The DBM reviews the financial and physical performance of agencies against their targets. Review
mechanisms include: the ZBB (Zero-Based Budgeting), to evaluate the efficiency and effectiveness of
programs.
7th Slide
In -Year Reports
Monthly and Quarterly
The DoF and the DBM regularly publish snapshots of the government’s fiscal performance, revenue
collections, debt, and expenditures.
8th Slide
DBCC Mid-Year Report By September of FY
The DBCC publishes a comprehensive report on macroeconomic developments, the fiscal situation of
the national government, and the performance of key programs and projects. The Mid-Year Report also
discusses any adjustments that the DBCC makes to the government’s economic projections and fiscal
targets for the rest of the year
*** The DBCC is an inter-agency body composed of the DBM Secretary as Chairman and the Bangko
Central 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.
9th Slide
DBCC Year-End Report Within the Following FY
The DBCC publishes another comprehensive report covering the full year. Compared to the Mid-Year
Report, the Year-End Report provides more discussions and details about actual revenue and
expenditure outturns against program, and the financial and physical performance of priority programs.
10th
Audit Within the Following FY
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.

Budget Accountabilty Word

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Introduction: (1st Slide)

To empower citizens during Budget Accountability, the government ensures transparency--agencies

A pearl buried inside a tightly-shut shell is practically worthless.

***A Blanket Purchase Agreement, or BPA, is a simplified method of filling anticipated

Monitoring and Evaluation

Agencies’ Accountability Reports

Monthly and Quarterly

Performance Review Throughout FY

Monthly and Quarterly

DBCC Mid-Year Report By September of FY

DBCC Year-End Report Within the Following FY

Audit Within the Following FY

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