Budget Accountability

• 1st step in Budget Accountability

  Performance Targets
• 2nd step in Budget Accountability

  Citizen Engagement
• 3rd step in Budget Accountability

  Monitoring and Evaluation
• 4th step in Budget Accountability

  Agencies Accountability Reports
• 5th step in Budget Accountability

  Performance Review
• 6th step in Budget Accountability

  In-Year Report
• 7th step in Budget Accountability

  DBCC Mid-Year Report
• 8th step in Budget Accountability

  DBCC Year-End Report
• 9th step in Budget Accountability

  Audit Report
• SAAODB stands for?

  Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by object of expenditures.
• SABUDB stands for?

  Summary of Approved Budget, Utilizations, Disbursements and Balances by object of expenditures.
• AGDBs stands for?

  Aging of Due and Demandable Obligations
• What is FTDUs?

  Full-time Delivery Units
•   shows the disbursements of the entity during the month, classified according to the type of disbursement authority. This report is submitted to the COA and DBM within 30 days after the end of each month.

  Monthly Report of Disbursement
• shows the agency authorized appropriations, allotments received, obligations incurred, disbursements made and the balances of unreleased appropriations, unobligated allotments, and unpaid obligations.

  Statement of Appropriations, Allotments, Obligations, Disbursements and Balances
• similar to SAAODB above but provides details of expenditures (e.g., salaries and wages, traveling expenses, etc.)

  Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures
• shows the allotments received by the agency from the DBM and the sub-allotments issued by the agency’s Central Office of Regional Office to lower operating units.

  List of Allotment and Sub-Allotments
• prepared by agencies that have authority to use their revenue. It shows the budgeted revenue, the utilizations and disbursements thereof, and the unutilized amounts.

  Statement of Approved Budget, Utilizations, Disbursements and Balances.
• shows the  names of creditors, the amounts owed to them, and the number of days these obligations are outstanding. This report is submitted to COA and DBM within 30 days after the end of the year.

  Aging of Due and Demandable Obligations
• publishes a comprehensive report on macroeconomic developments, the fiscal situation of the national government, and the performance of key programs and projects

  DBCC- Development Budget Coordination Committee
• reviews the accounts of each agency to ascertain if public funds are used properly, according to the law and standards, and with value-for-money.

  COA- Commission on Audit