Disbursement transactions can be approved by any employee in the agency.

Cash Advances may be granted for travel expenses.

All disbursements must be made through checks.

Modified Disbursement System (MDS) checks are chargeable against the agency’s own funds.

Payments for utility services cannot be made using ADA.

NCA/NTA is the actual cash flow mechanism that allows the payment of those obligations.

In the disbursement process, the budget must be approved by the relevant authority before any disbursement can occur.

Obligation refers to the a commitment by a government agency arising from an act of a duly authorized official which binds the government to the immediate or eventual payment of a sum of money.

Appropriation is an authorization issued by the DBM to NGA to incur obligations/expenditures for specified amounts as provided in a legislative appropriation.