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Reviewer-Government Accounting-Chap2
Reviewer-Government Accounting-Chap2
13. 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.
Answer: budget unit staff, head of the budget unit, DBM
14. 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 _______________________.
Answer: Obligation Request (ObR)
15. A formal document issued by the DBM to an agency containing the authorization,
condition and amount of an agency allocation.
Answer: Allotment Release Order
16. 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.
Answer: Special Allotment Release Order
17. A formal document issued by an agency to its Regional Units containing the
authorization, condition and amount of an agency allocation.
Answer: Sub- Allotment Release Order
18. It shall be taken up in the registries through the ObR prepared/processed by the Budget
Unit
Answer: Obligation
19. 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.
Answer:availability of allotment
20. The Accountant/Head of the Accounting Unit shall certify to the _________of obligations,
and availability of funds.
Answer: correctness and validity
21. ______________receives the Disbursement Voucher/Payroll (DV/P), and supporting
documents, Contract/ Purchase Order (C/PO) from concerned personnel.
Answer: The budget unit
22. The budget unit will forward the documents to Budget Staff for the preparation of the
Answer: OBR
23. 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.
Answer: TRUE