This agency, as a member of the International Organization of Supreme

Audit Institutions, is encouraged to adopt relevant International Accounting

Standards. 
Department of Budget and Management
Department of Finance
Commission on Audit
Bureau of Treasury

This document outlines the priority areas of government activity applicable to

the budget year 
A. Budget Call
B. Budget Message
C. Budget Calendar
D. Budget Proposal

The incurrence of obligations is to be made through the issuance of

Notice of Cash Allocation

Obligations Request and Status
Special Allotment Release Order
Disbursement Authority

This report shall be used by the Department of Budget and Management for
determining the monthly level of Notice of Cash Allocation/Other
disbursement authorities to be used by national government agencies 
A. Financial Plan
B. Monthly disbursement program
C. Physical plan
D. Annual procurement plan

This signals the start of budget preparation, which sets the parameters and
procedures to guide agencies in preparing their respective proposed
budgets
A. Citizens’ Engagement
B. Budget Call
C. Budget Consultation
D. Budget Proposal