Budget Legislation

• Government funds shall only be spent in pursuance of an appropriation made by law. Therefore due process must be undertaken to legalize the proposed budget.

  Budget Legislation
• The Budget bill is tackled by Congress like any legislation. Thus


  upon the receipt of the President’s Budget the Committee on Appropriations of the House of Representatives holds public hearings on the proposed Budget. The Committee then prepares and sponsors the recommended General Appropriations Bill (GAB) before the House in plenary. Once approved the House transmits the GAB to the Senate. 1. House Deliberations
• Unlike normal legislation, the Constitution first requires the House to approve the GAB before the Senate considers the same. However, to expedite the process, the Senate Committee on Finance usually starts hearings on the President’s Budget well before the House formally transmits the GAB. Like in the House, the Committee on Finance sponsors the GAB in plenary, which then approves the Senate version of the GAB. 2. Senate Deliberations
• After the House and the Senate approve their versions of the GAB, they each form a panel of lawmakers that will constitute the Bicameral Conference Committee or Bicamto harmonize any conflicts between the Representatives and the Senate versions of the GAB. 3. Bicameral Deliberations
• The Harmonized or Bicam version of the GAB is then submitted back to both Houses which then vote to ratify the final GAB. Both Houses then submit or enroll the ratified GAB to the President.

  4. Ratification or Enrollment
• Budget legislation ends when the President signs the GAA into law. Prior to this the President may veto or set conditions for implementation of certain items in the GAA which are then specified in the President Veto Message. Unlike other legislation the President may effect a “line item veto” of specific provisions of the GAB.

  5. Enactment of the GAA
• are annual authorizations for incurring obligations during a specified budget year as listed in the GAA.

  New General Appropriations 01
• are the authorizations to support obligations for a specific purpose or projectsuch as multi-year construction projects which require the incurrence of obligations even beyond the budget year.

  Continuing Appropriations 02
• are additional appropriations authorized by law to augment the original appropriations which proved to be insufficient for their intended purposes due to economic political or social conditions supported by Certification of Availability of Funds from the BTr.


  Supplemental Appropriations 03
• are the authorizations programmed annually or for some other period prescribed by law which do not require periodic action by the Congress Automatic Appropriations 04
• are standby appropriations authorized by Congress in the annual FAA Unprogrammed Funds 05
• collections which are authorized by law to be used directly by agencies concerned for their operation or specific purposes. Retained Income/Funds 06
• receipts derived from business-type activities of departments/agencies which are authorized by law to be constituted as such and deposited in an AGDB. These funds shall be self-liquidating and all obligations and expenditures incurred by virtue of said business-type activity shall be charged against said fund. Revolving Funds 07
• are receipts by any government agency acting as trustee agent or administrator for the fulfillment of some obligations or conditions.

  Trust Receipts 08