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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

achieve a more balanced budget and reduced national debt.

fiscal policy-American period, Cooper Act, Organic Act of 1902, Jones Law,Philippine Assembly, Philippine Commission, power of the governor-general,appropriation bills-American period, Francis Burton Harrison, fiscal legislation-American period, budget system-establishment of, Department of Finance, Council of State, executive-legislative relations, separation of powers, Philippine treasury-improvement of One of the first governmental reforms carried out by the PhilippineLegislature after the establishment of an autonomous government under the Jones Law was a budget system. The movement originated in thePhilippines, as neither the first Organic Act of the Philippines, the Act of 1902, nor the Jones Law , suggested the establishment of the system. And the system that was established under the Organic Act of 1902 was, fromthe standpoint of a responsible democratic government, even worse thanany American system on the continent, for it completely took away from therepresentatives of the people their rightful share in the appropriation and disbursement of public funds.The Organic Law of 1902 provided that all appropriations must be made by law. (Sec. 5, Par. 15.) This apparently gave thePhilippine Assembly