Professional Documents
Culture Documents
THE PRESIDENT’S
BUDGETARY POWERS
Emilia T. Boncodin
SCOPE
•! Budget Powers
–!Focus on Expenditures of Public Funds
•! National Government Budget
–!Indirectly, Goccs and LGUs
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BUDGET SETTING
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IN PRACTICE:
CHALLENGED BY:
–! addition of continuing (or carry-over) appropriations and use of
“Unprogrammed Fund” in GAA
•! In 2008, P 132 billion of continuing appropriations added to the
budget (10.8% of 2008 budget)
•! In 2008, P29 billion of “Unprogrammed Funds” was released,
increasing the budget by the same amount.
–! realignment of debt service appropriations to fund programs and
projects
•! In 2009, P50 billion was transferred from “debt servicing” to other
GAA items. Actual debt service payments, however, exceeded
the reduced level.
–! discretionary rules on the treatment of “reenacted budget”
•! In 2007, actual allotment releases exceeded authorized
appropriations by P36 billion due to the addition of the reenacted
budget.
© 2010 Emilia T. Boncodin 6
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•! FLOW OF EXPENDITURES
–!appropriations of money by Congress
–!allotment of appropriations by Executive
(through DBM)
–!obligation of allotment by spending agencies
–!payment of obligations by agencies
© 2010 Emilia T. Boncodin 7
IN PRACTICE
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IN PRACTICE
WITHHOLDING OF
APPROPRIATIONS
•! Suspension of expenditure of
appropriation when public interest so
requires, except otherwise provided in
GAA (Sec. 38, Book VI, EO 292)
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IN PRACTICE
USE OF SAVINGS
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IN PRACTICE
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CHECKS TO
PRESIDENTIAL POWERS
•! Congressional oversight
•! Civil society participation
•! Public information system
–!budget transparency
–!periodic reporting
–!citizen-friendly budget
•! Abolition of unprogrammed funds
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END OF PRESENTATION