Government Accounting ACCTG 013: Organizational Structure of The Philippine Government
Government Accounting ACCTG 013: Organizational Structure of The Philippine Government
Government Accounting ACCTG 013: Organizational Structure of The Philippine Government
ACCTG 013
Module 1
Organizational Structure
of the Philippine
Government
PHILIPPINE GOVERNMENT STRUCTURE
(Function)
◼ Executive
❖ Office of the President
❖ Office of the Vice-President
❖ Office of the Cabinet Secretaries
❑ Legislative
❖ Congress
❖ Senate
❑ Judiciary
❖ Supreme Court
❖ Court of Appeals
❖ Regional Trial Courts
❖ Municipal Trial Courts
❖ Metropolitan Trial Courts
❖ Circuit Courts
❖ Court of Tax Appeals
❖ Sandigan Bayan
❖ Ombudsman
❑ Military
❖ PNP
❖ AFP
➢ Air Force
➢ Army
➢ Navy
❑ Local Government Offices
❖ Provincial Government
❖ City Government
❖ Municipal Government
❑ National Offices
❖ Departments
❖ Bureaus
❖ Commissions
❑ Government Owned and Controlled
Corporations
❖ GSIS/SSS
❖ HDMF
❖ Philhealth
❖ LBP/DBP
❖ BCDA
ECONOMIC ENTITIES RELEVANT TO
THE GOVERNMENT ECONOMIC
PROCESS
Three (3) Types of Governmental
Organizational Units
❖ provinces,
❖ cities,
❖ municipalities and
❖ barangays.
❑ Government Owned and Controlled
Corporations. (GOCC’s)
Module 1
Phil. Government Budgeting
and the
Accounting Process Flow
Government Budgeting
◼ Management of government
expenditures to create the most
impact from the production and
delivery of goods and services.
Philippine Budget Cycle
Major Processes
Budget
Preparation
(DBCC)
Budget Budget
Accountability Legislation
(COA) (Congress &
Senate)
Budget
Execution
(DBM & Bu.
of Treas.)
GOVERNMENT ACCOUNTING
ACCTG 013
Module 1
Government Fund Sources
◼ The Philippine Government will not
be able to function properly, unless it
has funds to work on which is called
a National Budget.
General Characteristics of
Government Funds
◼ a sum of money or other resources
◼ set aside for the purpose of carrying
out specific activities
◼ in accordance with specific
regulations, restrictions and
limitations
PURPOSE OF GOVERNMENT FUNDS
❑ Special Fund
One which is by legislative action,
segregates specified revenues for limited
purposes.
Sources of Funds of the Government
A. Public Revenues
1. Tax Sources
❖ Income Tax
❖ Real Property Tax
❖ Taxes on domestic goods or services
❖ Taxes on International trade trans.
❖ Other tax sources
2. Non-Tax Sources
❖ Fines
❖ Penalties
❖ Collection of the government for Services
rendered
B. Borrowings
❖ Domestic – auction of Treasury Bills, and
Treasury Bonds to the public
Module 1
Government
Expenditures
CLASSIFICATION OF
GOVERNMENT EXPENDITURE
A. By Sector (SEDGD)
Module 1
Constitutional Policies
on the Budget
Constitutional Provisions & Major Laws
affecting the Budget / Budget Preparation
◼ Constitutional Provisions
Module 1
The 3 E’s
in Measuring the Performance
of Government Entities
◼ ECONOMICAL
- performing up to standards
GOVERNMENT ACCOUNTING
ACCTG 013
Module 1
Users of
Government Accounting
Information
◼ General Public
◼ Students of Business
Module 1
Budgetary Terms
◼ Current Operating Expenditures
❑ Continuing appropriations
❑ Allotments
Presented By:
Ferlin G. Gatan, CPA,MBA