Professional Documents
Culture Documents
Fiscal Administration
Submitted By:
Jonathan A. Rivera
CONGRESS
DEPARTMENT OF FINANCE (DOF)
DEPARTMENT OF BUDGET AND
MANAGEMENT
COMMISSION ON AUDIT
DEPARTMENT OF INTERIOR AND
LOCAL GOVT
OFFICE OF THE PRESIDENT (OP
Bureaus:
Bureau of Internal Revenue (BIR)
Bureau of Customs (BOC)
Bureau of the Treasury (BTR)
Bureau of Local Government Finance
(BLGF)
Offices:
Privatization and Management Office
(PMO)
Distributio
n
Stabilizati
on
e.
The Office of the President of the Philippines, the agency responsible
for the approval and oversight of the budget
In the preparation of the budget, the DBCC approves the parameters, makes
a budget call, conducts budget hearings, makes a budget review then
consolidates the budget. It then validates and confirms the budget, which is
finally approved by the President of the Philippines and his Cabinet. The
President thereby submits the budget to Congress for approval.
2.Budget Legislation/Authorization
a.
Overview
This pertains to the whole range of legislative action on the budget, leading
to the enactment of a General Appropriations Law for the year. The Philippine
House of Representatives first conducts hearings/debates on the budget.
The House then approves the budget, for submission to the Senate of the
Philippines. Senate hearings and debates are conducted on the budget,
which is finally approved. A Bicameral Conference Committee composed of
representatives of the Philippine House of Representatives and the Senate is
convened. After approval by the Bicameral Conference Committee, the
President enacts the budget which is known as the General Appropriations
Act.
b.The Legislative Budget Process
The main unit of the Philippine House of Representatives involved in the
budget process is the Committee Affairs Department (CAD) composed of the
Standing Committees and Sub-Committees. The CADs activities during
budget legislation are:
i.Committee Budget Hearings
Standing Committees (sometimes referred to as the Mother
Committee/Committee Proper) are responsible for conducting budget
hearings. During these hearings, macroeconomic assumptions/plans are
presented during the Committee budget hearings on a department wide
level. All the heads of the Executive Departments are invited to these
hearings.
Sub-Committees are also responsible for conducting these budget hearings.
Budget hearings are conducted by the Sub-Committees on an agency by
agency level. Bureaus and other offices under the various departments of
the national government are invited to these hearings.
ii.Printing of General Appropriations Bill (GAB) on 1st Reading
A National Expenditure Program is formulated, and a copy of the GAB on 1st
Reading is printed by the Committee Technical Staff, based on the National
Expenditure Program. The GAB is filed in the plenary session for 1st Reading.
iii. Executive Meeting of the Committee
The Committee meets in executive session to discuss and approve proposed
committee amendments to the GAB. Committee Reports are prepared and
filed to the Bills and Index Division.
iv.Sponsorship and Plenary Deliberations
General principles and macroeconomic assumptions are sponsored and
debated in the plenary session. Deliberations on the budgets of each
Budget Execution/Implementation
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Just about the time when policies of the Commonwealth government were to
be put to test, the Pacific War started with Japanese bombing of American
Military installations in Pearl Harbor in Hawaii. On December 8, 1941, ten
hours after the attach in Hawaii, Japanese invaded the Philippines. As such,
preparatory period towards independence was abruptly shorten.
Meanwhile, the Japanese military organized a new government in the
Philippines known as the Second Philippine Republic, which was headed by
President Jose P. Laurel . It attempted to secure Filipino cooperation by
setting up a facade of a Filipino civil administration but this government
ended up being very unpopular.
The Philippines suffered destruction, dislocation and demoralization. While it
is true that the Japanese administration did not entirely change the existing
civil service structure, it also created a trauma to the extent that
behaviorally, it eroded the very foundations of merit and fitness built during
the American and Commonwealth Period.
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