1.

Where the amount of allocation not needing clearance is indicated

2. Upon receipt of the approved ABM and ARO, the Budget Officer/Head of the Budget
Unit/Designated Budget Officer shall record the allotment in the respective registries for
the allotment class through the _______________________.
3. Under the Government Accounting Manual, the agency does not journalize the
__________ and _____________.
4. This system encompasses the process of a) Recording of appropriation, b) Preparation
of the Agency Budget Matrix c) Monitoring and recording of allotments received by the
agency from the DBM d) Releasing of Sub-Allotment Release Order to Regional Offices
by the Central Office, e) Issuance of Sub-Allotment Release Order to Operating Units by
Regional Offices
5. This is a control device designed to ensure that all withdrawals are within the cash
allocations.
6. The release of which is subject to compliance with specific laws or regulations or is
subject to a separate approval or clearance by competent authority.
7. The DBM issues the ____________________ containing the authorization, conditions
and the amount of the allocation.
8. The budget unit will forward the documents to Budget Staff for the preparation of the
9. The Budget Officer/ Head of the Budget Unit/designated Budget Officer shall certify to
the ______ and such is duly obligated by signing in the appropriate box of the ObR.
10. The allotment issued may either be through _________ and ____________.
11. The agency records the allotment received in the __________ by means of a memo
entry.
12. The Accountant/Head of the Accounting Unit shall certify to the _________of obligations,
and availability of funds.
13. T/F There is no need to prepare a new ObR for corrections/adjustments made by the
accounting unit after the processing but before payment was made.
14. It shall be taken up in the registries through the ObR prepared/processed by the Budget
Unit
15. It is an authorization made by law or other legislative enactments of obligations to be
incurred and allowing payments to be made with the funds of the government under
specified conditions and/or specified purposes.
16. It is a document issued by the DBM which authorizes an agency to incur obligations for a
specific amount as contained in a legislated appropriation.
17. It covers the comprehensive release of specifically appropriated items in the agency’s
budget.
18. General Appropriations Act (GAA) which covers most of the expenditures of
government, Various public works acts, Supplemental appropriation laws that are
passed from time to time and Certain automatic appropriations intended for specific
purposes are the forms of:

19. Based on the approved General Appropriations Act (GAA) and in coordination with the
DBM, the _________ prepares the ABM by appropriations/financing sources to support
expenditures to be made during the year broken down by allotment class/expenses. The
 ___________will review the ABM prepared and signs it once it is approved. It will be
forwarded to the _____ for approval.
20. A formal document issued by the DBM to an agency containing the authorization,
condition and amount of an agency allocation.
21. A formal document issued by an agency to its Regional Units containing the
authorization, condition and amount of an agency allocation.
22. A document released by DBM to an agency if it is subject to compliance or specific law
or regulation or requires a need of clearance.
23. ______________receives the Disbursement Voucher/Payroll (DV/P), and supporting
documents, Contract/ Purchase Order (C/PO) from concerned personnel.