About this document
Budget Execution and Accountability in the Philippines by Leila Ouano is a document available to read on EtoBox.
The budget process involves several stages: budget execution, where funds are spent according to the enacted budget; budget accountability, where actual spending is monitored against targets; and disbursement, where agencies access funds. Agencies must submit regular reports on obligations, disbursements, revenues, and performance to allow oversight by the DBM and COA. Together, these stages aim to ensure funds are properly allocated and spent according to plan.
- Author
- Leila Ouano
- Language
- EN