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Understanding the General Appropriations Act

The document discusses the General Appropriations Act (GAA) and the budget preparation process in the Philippines. It explains that the GAA defines the annual expenditure program of the national government. The process begins with the Development Budget Coordinating Committee (DBCC) issuing the national expenditure ceiling, which is then used by the Department of Budget and Management to issue budget call guidelines to government agencies. Agencies prepare regional budget proposals in consultation with regional development councils and local governments. These proposals help identify priority programs and projects for funding through the GAA. The DBCC, made up of key officials, makes expenditure and spending ceiling recommendations to the President.

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Abby Gail Tiongson
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158 views3 pages

Understanding the General Appropriations Act

The document discusses the General Appropriations Act (GAA) and the budget preparation process in the Philippines. It explains that the GAA defines the annual expenditure program of the national government. The process begins with the Development Budget Coordinating Committee (DBCC) issuing the national expenditure ceiling, which is then used by the Department of Budget and Management to issue budget call guidelines to government agencies. Agencies prepare regional budget proposals in consultation with regional development councils and local governments. These proposals help identify priority programs and projects for funding through the GAA. The DBCC, made up of key officials, makes expenditure and spending ceiling recommendations to the President.

Uploaded by

Abby Gail Tiongson
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

NGOVACC

The Significance of the General Appropriations Act and The Budget Preparation Process

What is the basis of approving GAA

What is the basis of grounds in approving an allocation

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

Legislating the General Appropriations Act

• The General Appropriations Act (GAA) is one of the most important

legislatio0ns that Congress annually passes.

• It defines the annual expenditure program of the national government

and all of its instrumentalities. The expenditure program includes all

programs and projects that are supposed to be funded out of

government funds for the year.

• The process does not start with Congress but as provided in the

Constitution, the national expenditure program must emanate from the

Office of the President.

• The main actors that assist the President on this function are:

Development Budget coordinating committee, Department of Budget

and Management, the Regional Development Councils, and all

agencies and offices of national government.

• The process starts with the issuance by the DBCC of the national

expenditure ceiling for the succeeding year.


• Once the DBM receives this, it issues the national budget call that

provides the general guidelines to be followed by the agencies in

preparing their budget proposal

• The respective agencies then issue their agency guidelines for their

regional offices and directs them to prepare their respective regional

budget proposals

• The agency Regional Offices prepare their budget proposals and

consult their respective local government counterparts and the regional

development council on the priority programs and projects to be

funded for the succeeding year’s general appropriations.

• The importance of CBMS and any other information database is in the

identification of the region or local-specific programs and projects that

shall be funded out of the GAA

• The concerned legislator may participate more effectively even at the

regional level preparation and consultations if they have a better grasp

of the conditions as shown by up to date information such as the

CBMS

Notes:

Development Budget Coordination Committee (DBCC)

The DBCC is composed of the Secretary of Budget and Management, as chairman;

the Director-General of the NEDA Secretariat, as co-chairman; and the Executive

Secretary, Secretary of Finance and the Governor of the Central Bank of the

Philippines, as members. The DBCC recommends to the President the following:

Level of annual govemment expenditures and the ceiling of government spending for

economic and social development, national defense, and government debt service;

Proper allocation of expenditures for each development activity between current

operating expenditures and capital outlays; and;

Amount set to be allocated for capital outlays broken down into the various capital or
infrastructure projects.

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