GOVERNMENT ACCOUNTING AND BUDGETING

BPA PFM 3-1

REPORTING SCHEDULE
1. Group & Topics

Topic Members Remarks

Group No.
G1 Lesson 1: Public Accounting and Budgeting 1. ALMONTE, DAISY RIE VALENCIA
A. Overview 2. ANDAL, DON EDWARD BUQUID
3. ARCENAL, RENA MAGLASANG
B. Public Accounting
4. BANDONG, MARK DEMET
 Definition 5. BASE, ASHLEY GAIL
 Role of Public Accounting 6. BAUTISTA, MA-JAY DUCAY
C. Public Finance 7. BAYANADO, FRANCIS ROSAS
 Definition 8. BELDA, KRISHA MAE
 The Need to Study Public Finance 9. BERGANIO, MA. JOANALYN PACIS
10. BERNAL, ROSELENE PONCIANO
 Scope of Public Finance
 Distinguish Public Finance vs. Private
Finance
 Role of Government Offices in Public
Finance
 Development of Public Finance
 Introduction
 Mercantilism
 Physiocracy
 Depression and Keynesian Economy
D. Public Finance in the Philippine Setting
 Pre-Spanish Era
 Spanish Era
 American Era
 Japanese Era
 Republic Era
 Current development
 Three levels of Public Fiscal
Administration in the Philippines

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  Three levels of Government
 Linkages of the three levels of
Government

Lesson 2: The National Government Agencies 1. CAROLINO, AIZEL PILLORA

Public Fiscal Administration 2. CRUZ, KATRINA
3. CRUZ, KRISTINE ANN UNICO
A. Overview
4. CRUZ, PAULINA TAAS
B. The Legislative-Executive Relationship on 5. DACUBA, JEAN ABEGAIL DACOCO
Public Fiscal Administration 6. DE ASIS, MADELEINE ANN SANCHEZ
C. Taxation/Revenues of the National 7. DE LUNA, EDELISHA BETH
Government 8. DE OCAMPO, MHEL JAMES ATIENZA
 Definition 9. DE VILLA, JOANNE ABANILLA
10. DEL MUNDO, JOVET PONDAVILLA
 Tax Principles and Theories
 The Philippine Tax System – RA 8424
in summary
 Tax Revenue Policy Makers
G2  Tax/Revenue Administration and
Organization
 Current Issues and Developments
2004 – present)
D. Expenditure
 Definition
 Classification of Expenditure
 Expenditure Policy and Administration
 Budgeting of Expenditure at the
National Government Level
G3 Lesson 3: The Philippine Budgetary System 1. DELMUNDO, LEA VALIENTE
 Historical Background 2. DEL VALLE, LAREEZE JLO JAVIER
3. DELA ROSA, ALDRIN JOHN OCCIDA
 The New Budget System
4. DIMACULANGAN, NICOLE MORILLA
 Budget Principles 5. DINGLASAN, JOHNEIZEN LAQUI
 Constitutional Principles in Budgeting 6. FERNANDO, MARJ JERMAINE
 Budget Administration and MAGDALUYO
Organization
 Contents of the Budget

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  Budget Procedures
 The General Appropriations Act: Its
Important Provisions
 Budgetary Approach used in the
Philippines
 Current Issues & Development
Lesson 4: The National Government 1. GARCIA, BIANCA EUNICE
Accounting System (NGAS) for National VILLANUEVA
2. GREGORIO, QUEENIE TOLA
Government Agencies:
3. INDUCIL, IRISH JOY MACARAIG
 Definition 4. JAVIER, CASSANDRA JULIANE
 Basic Features NAZARIO
 Organizational Responsibility for 5. JOBOG, RUSSEL JOHN PINEDA
Accounting in the National 6. LOTHO, ROBERT LANZ GONZALES
 Government 7. MANAOG, J-LOE YUANN ESCALA
8. MARANAN, REIGN AIRA MOLINYAWE
 Generally Accepted State Accounting
9. MENDOZA, JEMUEL MEERA
Principles 10. MONTABLAN, ABIGAEL MIRABONA
 Books of Accounts
G4
 The Revised Chart of Accounts for
National Government Agencies
 Illustrative Accounting Entries typical
for a National Government
 Agency
 Financial Statements
 Responsibilities of Fiscal Authorities
on the Financial Statements
 Current Issues & Developments
Lesson 5: Auditing 1. NORA, JASPER CUSTODIO
 Definition 2. OMAÑA, JEANELLE HALLARE
3. ONTE, JOHN JOSEPH LAYAO
 Classification of Audit
4. PANGANIBAN, DAMES MYKKEL CRUZ
 Framework of COA Audit, National 5. PERMEJO, KART DARWIN REY
Government Agencies 6. PLATON, CLARISSE LLANTO
G5
 New Audit Approaches for National
Government Agencies
 Current Issues & Development

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 Lesson 6: The Local Government Units Public
Fiscal Administration
 Overview
 Organizational Responsibilities on
LGU’s Public Fiscal Administration
 Taxation/Revenue
1. Major sources of revenue
2. Tax collection sharing and
1. RAMOS, LINCOLN REAÑO
2. RIANZARES, CHRIZALYN QUEZADA
3. RIVERA, JAHN VINCENT DAQUITA
4. RIVERA, JULIA NICOLETTE LEDESMA
5. RIVERA, PRINZE DAYÑEL MANIMTIM
6. SANTILLANO, TRISTAN PHOENIX
QUIDEP
7. SULOG, JIMUEL
8. WAGAN, NICOLE MITRA

G6 management
3. Tax administration and organization
4. Current issues & development
 Expenditure
1. Classification of Expenditures
2. Budgetary Autonomy
3. Budgetary Process
4. Total Quality Service
5. Current Issues & Development

2. Rubric for Reporting

Criteria Percentage
1. Manner of Presentation 20%
2. Comprehensiveness of the Report 20%
3. Knowledge of the Subject Matter 20%
4. Elucidation/Ability to Answer Questions 25%
5. Materials Used (PPT or Video) 15%
Total 100%

3. Power Point Slide Arrangement

 The text used in the slides is of appropriate size, which is readable by the audience – font size of 24 above is advisable.
 The text is of appropriate length and the colors of the background enhance the readability of the content – plain or white background is
highly appreciated.
 The content is well spaced with emphasis on headings and sub- headings – maximum of 7 lines per slide is highly recommended.
 Pictures/graphs/other support material is clear.

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4. Technical Format for Lesson Manuscript
 Soft copy (MS Word)
 Calibri
 12
 single space
 justified margins
 margin at 1 inch: all sides
 short bond paper
 portrait
5. Submission of PowerPoint Presentation and Lesson Manuscript
 The compiled finalized PowerPoint presentations and lesson manuscripts must be submitted based on the given deadline before the
reporting starts.
 Send to dr.marlontuiza@gmail.com.

6. References
Textbook References:
1. Briones, L. M. (2015). Philippine Public Fiscal Administration.
2. Salazar, E. L. (2018). Public Sector Accounting and Auditing in the Philippines.
3. Baysa, J. C., & Lupisan, R. S. (2017). Philippine Public Sector Accounting Standards.
4. Teotico, E. R. (2016). Government Accounting: Concepts and Practices.
5. Cabrera, E. R., & Dela Cruz, D. L. (2019). Fundamentals of Public Fiscal Administration.

Other References:
6. Tayag, G. V. (2014). Public Sector Budgeting in the Philippines.
7. Diokno, B. M. (2016). Philippine Budgetary Process: A Study of the National Budget.
8. Velasco, G. T. (2015). Philippine Government Accounting and Auditing Manual.
9. Caraan, J. P., & Salvaña, J. L. (2017). Public Sector Auditing: Principles and Practices.
10.ICMA (International City/County Management Association) Philippines. (2017). Government Accounting and Financial Management.
11.Diokno, B. M., & Daba, J. R. (2014). Government Accounting and Auditing.
12.National Economic and Development Authority. (2019). Manual on the Development and Implementation of Agency Budgets.
13.Asian Development Bank. (2018). Public Financial Management in the Philippines: Assessment, Challenges, and Road Map for Reform.
14.Philippine Commission on Audit. (2017). Auditing Code of the Philippines.
15.Ona, R. M. (2016). Public Sector Accounting and Auditing.

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16.GAA FY 2023
*****nothing follows*****

Prepared by:

Marlon P. Tuiza, DPA, LPT

Professor