Podcast
Questions and Answers
What are the two types of existing appropriations?
What are the two types of existing appropriations?
- Obligatory and Discretionary
- Continuing and Automatic (correct)
- Programmed and Automatic
- Recurring and Non-Recurring
Which of the following is an example of a continuing appropriation?
Which of the following is an example of a continuing appropriation?
- Appropriations for retirement and insurance premiums of government employees
- Appropriations for servicing of domestic and foreign debts
- Appropriations for the Agrarian Reform Program (ARP) (correct)
- Appropriations for net lending to government corporations
What is the duration of continuing appropriations for capital outlays and maintenance and other operating expenses?
What is the duration of continuing appropriations for capital outlays and maintenance and other operating expenses?
- 2 years (correct)
- 3 years
- 5 years
- 1 year
Which type of appropriation does not require periodic action by Congress?
Which type of appropriation does not require periodic action by Congress?
What is the characteristic of programmed appropriations?
What is the characteristic of programmed appropriations?
Which of the following is an example of an automatic appropriation?
Which of the following is an example of an automatic appropriation?
What is the main difference between continuing and automatic appropriations?
What is the main difference between continuing and automatic appropriations?
Which of the following statements is true?
Which of the following statements is true?
What is the primary basis for the use of government funds in the Philippines?
What is the primary basis for the use of government funds in the Philippines?
What is the first step in the process of appropriating funds for government entities?
What is the first step in the process of appropriating funds for government entities?
What is the purpose of the budgeting process for government entities?
What is the purpose of the budgeting process for government entities?
What happens to the proposed budgets of all agencies after DBM review?
What happens to the proposed budgets of all agencies after DBM review?
What is the final step in the appropriation process?
What is the final step in the appropriation process?
What is the meaning of the term 'fund' in government?
What is the meaning of the term 'fund' in government?
What is the purpose of the hearing called by the House of Representatives and the Senate?
What is the purpose of the hearing called by the House of Representatives and the Senate?
Who is responsible for reviewing and consolidating proposed budgets of all agencies?
Who is responsible for reviewing and consolidating proposed budgets of all agencies?
What is the main purpose of preparing a new government budget every year?
What is the main purpose of preparing a new government budget every year?
What are the two sources of appropriations that make up the annual budget?
What are the two sources of appropriations that make up the annual budget?
What is the purpose of allocating the national government budget?
What is the purpose of allocating the national government budget?
What is required by the Constitution regarding the preparation of the government's budget?
What is required by the Constitution regarding the preparation of the government's budget?
What are existing or continuing appropriations?
What are existing or continuing appropriations?
Why is it necessary to allocate resources to projects/activities?
Why is it necessary to allocate resources to projects/activities?
What is the main constraint on government spending?
What is the main constraint on government spending?
What is the classification of government expenditures?
What is the classification of government expenditures?
Study Notes
Types of Appropriations
- Existing or continuing appropriations are those that have been previously enacted by Congress and remain valid for expenditure of public funds.
- There are two types of existing appropriations: continuing and automatic.
Continuing Appropriations
- Refer to appropriations available to support obligations for a specified purpose or project.
- Examples include multi-year construction projects and appropriations from existing laws such as RA 8150, RA 6657, and RA 8532.
- Currently, appropriations for capital outlays and maintenance and other operating expenses are considered continuing appropriations but only for a period of 2 years.
Automatic Appropriations
- Refer to appropriations programmed annually or for some other period prescribed by law, without requiring periodic action by Congress.
- Examples include expenditures authorized under Presidential Decree (PD) 1967, RA 4860, and RA 245, as amended, for the servicing of domestic and foreign debts.
National Government Budget
- The national budget is allocated for the implementation of various government programs and projects, operation of government offices, payment of salaries of government employees, and payment of public debts.
- These expenditures are classified by expense class, sector, and implementing unit of government.
Budget Preparation
- The government prepares a new budget every year in accordance with the Constitution.
- The yearly preparation of the budget ensures that government entities continuously evaluate and review the allocation of resources to projects/activities for cost efficiency and effectiveness.
Sources of Appropriations
- The sources of appropriations of the annual budget are new general appropriations legislated by Congress for every budget year under the General Appropriations Act (GAA) and existing appropriations previously authorized by Congress.
- Under the Constitution, Article VI, Section 29, no money can be withdrawn from the Treasury except in pursuance of an appropriation made by law.
Fund and Budgeting
- A fund in government refers to an appropriation, an allotment, or actual cash available.
- The basis law governing the use of government funds is Article VI, Section 29 of the Philippines Constitution.
- Funds for government entities are appropriated or authorized following a process involving individual agencies, the Department of Budget and Management (DBM), and Congress.
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Description
Learn about the two types of existing appropriations: continuing and automatic, and their roles in supporting public expenditures.
