Philippine Government Expenditures Quiz

Spending money outside of approved budgets, violating laws and regulations.

The main law that outlines how government money is allocated annually.

Spending that doesn't follow rules, isn't essential, is excessive, or unreasonably expensive.

Spending money on things not needed for government goals.

Spending more than what's reasonable or needed.

Unreasonably expensive spending compared to the situation.

Using public funds for purposes other than what they're intended for.

A law that penalizes misusing government funds.

Government expenditures must be supported by documents like receipts and purchase orders.

Payments exceeding the authorized amount are prohibited.

Payments for services or goods not yet delivered are prohibited.

Public officials cannot engage in transactions with personal interests.

All procurement activities must follow the Government Procurement Reform Act.

Public funds set aside by law for specific government programs.

Leftover funds after completing a project.

The 1987 Philippine Constitution authorizes the President and others to realign savings within their budgets.

Savings can be used to augment items with deficiencies within the same office.

Unauthorized reallocation or realignment of funds is prohibited.

Public officials are penalized for illegal realignment or diversion of funds.

The Commission on Audit (COA) ensures proper use of appropriated funds.

Strict rules govern advance payments and cash advances.

Advance payments are prohibited unless allowed by law, to ensure accountability.

Paying funds before services are rendered, goods are delivered, or contractual obligations are fulfilled.

Government rule prohibiting payment for contracts without service or delivery.

Funds released to cover specific government expenditures.

Regulations for cash advance usage and liquidation.

Prohibited uses of cash advances, such as paying for personal expenses.

Oversight bodies that monitor and audit advance payments and cash advances.

Officers or staff responsible for handling, managing, or overseeing public funds and property in LGUs.

Individuals entrusted with the custody, control, or management of public funds or property.

Responsibilities of accountable employees include revenue collection, fund disbursement, safekeeping, and reporting.

Accountable officers may face legal consequences for misusing or mishandling public funds.

Oversight and monitoring of accountable employees' actions.

The 1987 Philippine Constitution emphasizes the principle of public trust, requiring accountability and integrity in public office.

The Government Auditing Code of the Philippines defines the responsibilities and liabilities of accountable officers and emphasizes personal accountability for government funds.

The Local Government Code of 1991 outlines the duties of accountable officers and prohibits the use of public funds for personal gain.

COA rules dictate the accountability and liquidation of cash advances by accountable officers.

A document that serves as proof of payment for goods or services received by a government agency.

A document authorizing the payment of public funds, supported by official documents proving the validity of the transaction.

The Commission on Audit (COA) conducts regular audits to ensure that local government funds are used appropriately.

The act of reviewing and verifying the accuracy and legitimacy of vouchers before payment is made.

Local Chief Executives (Governors, Mayors) have the responsibility to oversee the financial operations within their jurisdictions.

The legal framework that outlines the rules and regulations governing voucher preparation and approval in the Philippines.

Sanggunian Oversight Committees are tasked with the crucial role of monitoring LGU budgets and expenditures.

The process by which vouchers are examined, audited, and validated before payment is authorized.

Unliquidated cash advances occur when government officials fail to provide proper documentation for funds they received.

The misuse of public funds for personal gain, including activities like diverting funds or misreporting income.

The potential consequences faced by government officials who approve illegal or fraudulent vouchers, including legal, criminal, and administrative liabilities.

A financial stake or involvement in transactions that could affect a government official's impartiality or integrity.

Common issues associated with voucher approval, including missing documentation, unauthorized transactions, delays, and fraudulent activities.

Spending public funds on lavish receptions, celebrations, and entertainment that are unnecessary or unauthorized.

The specific officials within a government agency who are authorized to sign and approve checks for payment of obligations.

The head of a government agency or a delegated official responsible for approving disbursement vouchers.

The principle of transparency, accountability, and ethical conduct in public service guides the prohibition against pecuniary interest and excessive entertainment.

Public officials who violate these prohibitions can face disciplinary action, including civil, criminal, and administrative penalties.

The individual within a government agency who physically handles and issues checks for payment of obligations.

The COA audits government transactions to identify irregularities in spending and ensure compliance with financial regulations.

The Mayor or Governor in local government units, who approves disbursement vouchers for their respective jurisdictions.

The Office of the Ombudsman investigates and prosecutes public officials for violating anti-graft laws.

A financial official in local government units, authorized to issue checks for obligations, often with countersignatures.

Officials must disclose any personal financial interests that could cause conflicts of interest.

Legal provisions, such as the Government Auditing Code and the Local Government Code, that outline the requirements for check issuance by authorized officials.

Government officials should avoid extravagant spending on non-essential activities and ensure all expenses serve a public purpose.

The role of the Commission on Audit (COA) in ensuring that check issuance and all disbursement processes comply with regulations and that payments are supported by adequate documentation.

Establish internal controls to monitor expenditures and ensure compliance with legal and ethical standards.

The Local Government Code of 1991 mandates that all Local Government Units (LGUs) publicly display a summary of their income and expenditures every quarter.

The law requires LGUs to post their financial summaries in a conspicuous place within their buildings, like city halls, to ensure easy public access.

The Government Auditing Code of the Philippines (PD 1445) emphasizes accountability in public funds, with summaries of financial transactions made accessible for public scrutiny.

The Freedom of Information (FOI) Executive Order 2, Series of 2016, promotes proactive disclosure of financial information by government entities, including income and expenditures.

Posting financial summaries increases public awareness about how government funds are being used, fostering trust and confidence in public administration.

Citizens can actively engage in overseeing the local government's financial practices, holding officials accountable and promoting good governance.

Government-owned or controlled corporations (GOCCs) and agencies mandated by law are also required to publicly post their financial summaries.

By accessing publicly available financial information, citizens have the opportunity to participate in auditing local government projects, ensuring their effectiveness and accountability.

They guarantee transparency by showing income and spending for all citizens to review.

COA Circulars lay out specific guidelines for documenting and accounting for money disbursement operations.

COA Circulars like 2012-001 promote responsible spending and curb waste.

These expenditures may involve improper, unauthorized, or illegal use of public funds.

They provide a framework for holding government officials accountable for how they spend money.

A disbursement voucher is reviewed and approved by a designated official before a check is released

The process ensures that funds are available in the accounts before any money is spent.

Two people have to sign off on the check to prevent someone from illegally taking funds.

It means the government can be held financially responsible if someone misspends public funds.

This law outlines the rules for auditing government accounts, ensuring financial transparency

It involves intentionally misusing public funds for personal gain.

They are responsible for approving or using public funds incorrectly, potentially leading to penalties.

The official can be removed from their position, either permanently or temporarily, for improper financial practices

It is an act of using government funds or property for purposes not authorized by law.

They play a crucial role in uncovering financial misconduct, promoting accountability within the government.