NATIONAL EXPENDITURE PROGRAM

NATIONAL EXPENDITURE PROGRAM

DISCUSSANT: DENNIS E. DRAPER

What is the National Expenditure Program?

National Expenditure Program

The National Expenditure Program in the Philippines discusses the national budget that will be allocated for the following year.

BUDGET CALL

Each agency of the government shall submit their proposed budget.

TEAR 1

ONGOING PROGRAMS AND PROJECTS OF THE GOVERNMENT

TEAR 2

New and proposed projects of the government

The proposed budget shall then be evaluated and will undergo deliberation from the DBM (Department of Budget and Management) and the DBCC or the Developmental Budget Coordinating Committee which is composed of the Department of Finance, NEDA or the National Economic Development Authority and the BSP or Bangko Sentral ng Pilipinas.

The Education sector got the highest budget in 2019, 2020 and 2021 consecutively.

The Education in the budget covers the Department of Education(DEPED), Commission on Higher Education (CHED), state universities and colleges and Technical Education and Skills Development Authority (TESDA).

Approved budget for Education from 2019-2021

• 2019- 659.3 B pesos

• 2020- 551.7 B pesos

• 2021-606.6 B pesos

The 2020 budget for Education goes to the following:

• construction of school buildings and laboratories worth 19.9 billion

• 6.5 billion for classroom repair and rehabilitation of 18, 579 classroom

• 4.8 billion for 42,225 sets of school furniture

• 2 billion electrification 1700 sites

• major program for education access including the ALS (Alternative Learning System) 600.6 million worth

• MADRASAH Education 340.7 million

• government assistance and subsidies 31.2 billion

The 2020 budget for Education goes to the following:

• school-based feeding program -6 B

• LAST MILE SCHOOLS PROGRAM- 1.5 B

• DEPED COMPUTERIZATION PROGRAM

CASH-BASED

Cash-based budgeting is the budget system that proposes cash-based appropriations, which “guarantees and authorizes payments for the items (goods and services) that are included in the budget over a limited period of time, generally corresponding to the fiscal year in consideration."

SOURCE: https://www.google.com/search?q=cash-based+budgeting&oq=CASH-BASED&aqs=chrome.0.0j69i57j0l8.4570j0j7

&sourceid=chrome&ie=UTF-8

OBLIGATION-BASED

A particular project should be bided out and awarded to somebody on or before December 31 of that year.

In an obligation-based budget, appropriations define cash and commitment limits, but for certain, there is no time limit for payment. An obligation-based budget needs to be complemented with an annual cash plan for the appropriations that are obligation- based.

ACTIVITY-BASED BUDGETING (ABB)

is a method of budgeting where activities that incur costs are recorded, analyzed and researched. It is more rigorous than traditional budgeting processes, which tend to merely adjust previous budgets to account for inflation or business development.

Source: https://www.google.com/search?q=activity+based+budgeting&oq=activity+based+budget&aqs=

chrome.0.0j69i57j0l8.7095j0j7&sourceid=chrome&ie=UTF-8

Zero-based budgeting (ZBB) is an approach to making a budget from scratch. The budget is not based on previous budgets. Instead,the budget starts at zero. With zero-based budgeting, you need to justify every expense before adding it to the official budget.