Download Government Accounting PDF

TitleGovernment Accounting
File Size376.7 KB
Total Pages33
Table of Contents
                            1. House Deliberations
2. Senate Deliberations
5. The Veto Message
6. Enactment
2.  Budget Execution Documents (BEDs) - outline agency plans and performance targets; include the physical and financial plan, monthly cash program, estimate of monthly income, and list of obligations that are not yet due and demandable; submitted at the start of the budget execution
3. Allotment and Cash Release Programming
4. Allotment Release
5. Incurring Obligations
7. Disbursement – the actual spending
BUDGET ACCOUNTABILITY - happens alongside the Budget Execution phase; DBM - monitors the efficiency of fund utilization, assesses agency performance and provides a vital basis for reforms and new policies.
	1. Performance and Target Outcomes
	2. Budget Accountability Reports (BARs) - submitted by agencies on a monthly and quarterly basis; shows how agencies used their funds and identify their corresponding physical accomplishments; include quarterly physical and financial reports of operations; quarterly income reports, a monthly statement of allotments, obligations and balances; and monthly report of disbursements.
	3. Review of Agency Performance
	5. Performance-Based Incentive System – recognize and reward good performance among government employees – to improve the efficiency of service delivery across all government institutions

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