The Philippine Budget System
Kalaw, Maximo M.Kalaw, Maximo M. " The Philippine Budget System. " Chap. 3 in
Self-Government in the Philippines. New York: The Century Co., 1919. Pp. 44-58.
SUMMARY: Maximo M. Kalaw discusses the budget system of theAmerican colonial government. He narrates that prior to the passage of Jones Law in 1916, the preparation and passage of the appropriation billare not coordinated. The governor-general controls the budget processhindering the Philippine Assembly from fulfilling its mandate. He saysthat although the Jones Law does not provide a budget system, it hashelped to institute preliminary steps towards a systematic appropriationof public funds. The newly reorganized Department of Finance shallcoordinate the expenditure plan of all departments. And then the newlycreated Council of State, composed of the cabinet members and thepresiding officers of both houses of Philippine Legislature, shall propose abudget which shall be sent to Congress for its approval. Kalaw concludesthat this new formal budget system has helped the government to