FISCAL MANAGEMENT (Rules and Budget Preparation)

FISCAL MANAGEMENT (Rules and Budget Preparation) Q: “An Act providing for the Modernization, Standardization and Regulation of the Procurement Activities of the Government and for other Purposes,” otherwise known as the Government Procurement Reform Act. a. R.A. 9184 b. RA 8545 c. RA 7836 d. RA 4670

Answer: A R.A. 9184 “An Act providing for the Modernization, Standardization and Regulation of the Procurement Activities of the Government and for other Purposes,” otherwise known as the Government Procurement Reform Act. RA 8545 an 8545 an act amending Republic Act no. 6728, otherwise known as "an act providing government assistance to students and teachers in private education and appropriating funds therefor," establishing a fund for the purpose of subsidizing salaries of private school teachers, and appropriating funds therefor RA 9293  9293  an act amending certain sections of republic act numbered seventy-eight hundred and thirty-six (R. A. no. 7836), otherwise known as the "Philippine teachers professionalization act of 1994" RA 4670 The 4670 The Magna Carta For Public School Teachers

Q: With the end goal of promoting gender equality, and also as a living document of CSC’s continuing commitment in mainstreaming gender and development in its regular functions. What is the legal basis for the formulation of the annual GAD Plan of an agency? a. Section 27 of the General Appropriations Act of 1995. b. Rule III Section 8.1.1 Procurement by Electronic Electronic Means. c. RA 7610, special protection against child abuse, exploitation and discrimination, and for other purposes. d. RA 10627, Anti-Bullying Act of 2013.

Answer: A Strengthening of GAD Mainstreaming Efforts in the CSC Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) The Annual GAD Plan is a blueprint of GAD-related activities, projects and programs of the different offices in the CSC which aims to address the various gender needs and concerns of employees in the Commission and the bureaucracy, in general, with the end goal of promoting gender equality, and also it is a living document of CSC’s continuing commitment in mainstreaming gender and development in its regular functions. It is provided for in Section 27 of the General Appropriations Act of 1995. Rule III Section 8.1.1.  To promote transparency and efficiency, information and communications technology shall be utilized in the conduct of procurement procedures. Accordingly, there shall be a single portal that shall serve as the primary source of information on all government procurement. RA 7610,an act providing for stronger deterrence and special protection against child abuse, exploitation and discrimination, and for other purposes. RA 10627, is otherwise known as the Anti-Bullying Act of 2013.

Q: Does officials assigned with government vehicle or uses government motor transportations still granted representation and/or transportation allowances? a. b. c. d.

Yes, it’s a privilege for government officials No! they not granted to officials if they use government vehicle Yes, especially for hard to reach area No! only per diem is allowed

Answer : B The transportation allowance herein authorized shall not be granted to officials who are assigned government vehicles or use government motor transportation. Unless otherwise provided by law, no amount shall be used to pay for representation and/ or transportation allowances, whether commutable or reimbursable, which exceed the authorized rate.

Q: The following officials and those of equivalent rank as may be determined by the Department of budget and Management are granted monthly commutable representation and transportation allowances except for one?

Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) a. b. c. d.

Secretaries Regional Director Education Supervisor Superintendent

Answer: C The following officials and those of equivalent rank as may be determined by the Department of budget and Management are granted monthly commutable representation and transportation allowances payable from the programmed appropriations provided for their respective offices; a. Secretaries b. Undersecretaries c. Assistant Secretaries d. Bureau Directors and Department Regional Directors e. Assistant Bureau/ Regional Directors or equivalent and f. Chief of Division or equivalent, identified as such in the personal Service itemization. Q: Under the Personal Services (3-01-000). Payment of per diem for overtime services falls under ____________ (3-29-000) and per diem while on travel falls under _____________ (3-02-000). a) b) c) d)

Other services and travelling expenses subsidies and contributions Awards and indemnities Subsistence and travel per diems

Answer : A Under the Personal Services (3-01-000). Payment of per diem for overtime services falls under “other services” (3-29-000) and per diem while on travel falls under “traveling expenses” (3-02-000). Not included are salaries and wages incurred in connection with maintenance / capital outlay which shall be charge against allotment for Maintenance and Other Operating Expenses/Capital Outlay.

Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) Q: Does the government provide financial assistance to students to students in a public school who want to enroll in a private high school? a. b. c. d.

Yes, 10% of the graduating class Yes, 25% of the graduating class Yes, 50% of the graduating class Yes, 75% of the graduating class

Answer : C Yes, the government provides financial assistance to public elementary school graduate belonging to the top fifty percent (50%) of the graduating class with an annual family income of P100,000.00 or less who wish to enroll in a private school.

Q: The productivity enhancement incentive (PEI) is a “reward to civil servants for their hard work that motivates them towards higher productivity. Where will the government get its sources? a. b. c. d.

from the Miscellaneous Personnel Benefits Fund (MPBF) from the Priority Development Assistance Fund (PDAF) from the General Allotment Release Order from the Disbursement Acceleration Program (DAP)

Answer: A The MPBF is an item in the national budget for unfilled government posts

Q: The following are requirements for payment of maternity leave except for one? a. b. c. d.

Certified True Copy of Approved application for leave Certified True Copy of Maternity Leave Clearance Medical bills with Phil health certificate Medical certificate for maternity leave Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation)

Answer : C Medical bills with Phil health certificate are not a requirements for payment

Q: The following are the requirement for Unused Maternity Leave (upon assumption before the expiration of the 60-day maternity leave) except for one? a. b. c. d.

Medical certificate that the employee is physically fit to work Certified True Copy of Maternity Leave Clearance Certificate of assumption Approved DTR

Answer : B For Unused Maternity Leave (upon assumption before the expiration of the 60day maternity leave) 1. Medical certificate that the employee is physically fit to work 2. Certificate of assumption 3. Approved DTR Q: The Officials/Employees actually assigned to, and performing their duties in strife-torn or embattled areas entitled to a Hazard Pay. The following are the requirements except for one? a. Certification by the Secretary of the DOST, DOH, DND and PHILVOCS b. Duly accomplished time record of employees or travel report c. Copy of special order from the agency/department head covering the assignment to hazardous/difficult areas d. Approved DTR/Service Report e. Certification that the official/employee did not use government vehicle and is not assigned any government vehicle Answer: E Certification that the official/employee did not use government vehicle and is not assigned any government vehicle is not a requirement. Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation)

Officials/Employees actually assigned to, and performing their duties in strifetorn or embattled areas: 1. Certification by the Secretary of the Department of Science and Technology (DOST)/Department of Health (DOH)/Department of National Defense (DND)/Director of the Philippine Institute of Volcanology and Seismology that the place of assignment/travel is a strife-torn/embattled/disease-infested/distresses or isolated areas/station, or areas declared under state of calamity or emergency, or with volcanic activity and/or eruption 2. Duly accomplished time record of employees or travel report 3. Copy of special order from the agency/department head covering the assignment to hazardous/difficult areas 4. Approved DTR/Service Report

Q: Payment for monetization is given to Officials and Employees, who have accumulated 15 days of vacation leave credits. The following are the requirements except for one? a) Approved leave application (ten days) with leave credit balance certified by the Human Resource Office b) Request for leave covering more than ten days duly approved by the Head of Agency c) Clinical abstract/medical procedures to be undertaken in case of health, medical and hospital needs d) Barangay Certification of indigency Answer : D A "certificate of indigency" is usually an affidavit swearing that your income/assets fall below a certain level. Here are the correct requirements: a) Approved leave application (ten days) with leave credit balance certified by the Human Resource Office Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) b) Request for leave covering more than ten days duly approved by the Head of Agency c) For Monetization of 50 percent or more: d) Clinical abstract/medical procedures to be undertaken in case of health, medical and hospital needs e) Barangay Certification in case of need for financial assistance brought about by calamities, typhoons, fire, etc. Q: School heads are entitled for telephone/communication of P300 per month. The following are the requirements for payment of telephone/communication services except for one? a. Statement of Account/Bill b. Invoice/Official Receipt or machine validated statement of account/bill (for post-audit activities) c. Certification by Agency Head or his authorized representatives that all National Direct Dial (NDD), National Operator Assisted Calls and International Operator Assisted Calls are officials calls d. Justification letter regarding telephone/communication of P300 per month Answer : D The following are the requirements for payment of telephone/communication services 1. Statement of Account/Bill 2. Invoice/Official Receipt or machine validated statement of account/bill (for post-audit activities) 3. Certification by Agency Head or his authorized representatives that all National Direct Dial (NDD), National Operator Assisted Calls and International Operator Assisted Calls are officials calls Q: The following are the requirements for payment of salary for substitute teachers except for one? a. Certified True Copy of duly Approved Appointment ,Certified True Copy of Oath of Office Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) b. Certificate of Assumption, Statement of Assets, Liabilities and Net Worth c. Approved DTR, Clearance from money, property and legal accountabilities d. Medical certificate that the employee is physically fit to work, Certificate of assumption Answer: D Medical certificate that the employee is physically fit to work, Certificate of assumption Requirements for payment of salary for substitute teachers 1. Certified True Copy of duly Approved Appointment ,Certified True Copy of Oath of Office 2. Certificate of Assumption, Statement of Assets, Liabilities and Net Worth 3. Approved DTR, Clearance from money, property and legal accountabilities Q: It is commonly defined as the acquisition of appropriate goods and/or services at the best possible price to meet the needs of the purchaser in terms of quality and quantity, time, and location. a. b. c. d.

Purchase Procurement Quotations liquidation

Answer: B Procurement is commonly defined as the acquisition of appropriate goods and/or services at the best possible price to meet the needs of the purchaser in terms of quality and quantity, time, and location. The procurement process formally starts from the point where the need to make a purchase to deliver an objective has been identified, and its process ends when the product has been used up or sold on, or the service contract has been delivered completely and the supplier or contractor is paid in full.

Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) Q: It espoused the principles of transparency, competitiveness and accountability. It also mandates the use of streamlined procurement processes and monitoring of government procurement activities by the public . a. b. c. d.

RA No. 9184 RA No.10627 RA No. 8545 RA No. 9293

Answer: A R.A. 9184 “An Act providing for the Modernization, Standardization and Regulation of the Procurement Activities of the Government and for other Purposes,” otherwise known as the Government Procurement Reform Act. Q: How to requisition supplies from Procurement Service? 1. The Client prepares its Agency Procurement Request (APR) indicating the items and quantities being requisitioned. 2. The Finance Division (FD) receives from client agency payment for items requisitioned. After payment is made, the ASD prepares Authority to Deliver/Delivery Receipt (AD/DR). The Finance Division Signs the AD/DR to certify funds availability. 3. The Agency Servicing Division (ASD) receives the APR, checks stocks availability, verifies the correctness of prices and prepares order of payment. 4. The Operations Manager approves the issuance of stocks to requisitioning agency by signing the AD/DR. The Warehousing Division schedules and delivers the item to client agency. a) b) c) d)

1,2,3,4 1,3,2,4 1,2,4,3 1,4,2,3

Answer: B 1. The Client prepares its Agency Procurement Request (APR) indicating the items and quantities being requisitioned. Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) 2. The Agency Servicing Division (ASD) receives the APR, checks stocks availability, verifies the correctness of prices and prepares order of payment. 3. The Finance Division (FD) receives from client agency payment for items requisitioned. After payment is made, the ASD prepares Authority to Deliver/Delivery Receipt (AD/DR). The Finance Division Signs the AD/DR to certify funds availability. 4. The Operations Manager approves the issuance of stocks to requisitioning agency by signing the AD/DR. The Warehousing Division schedules and delivers the item to client agency. Q: It is one of the alternative methods of procurement. It is a method of procurement of goods whereby the procuring entity simply requests for the submission of price quotations for readily available off-the-shelf goods or ordinary/regular equipment to be procured directly from suppliers of known qualifications. a. b. c. d.

Shopping Emergency purchase Small Value Procurement medium Value Procurement

Answer: A Shopping is one of the alternative methods of procurement. It is a m ethod of procurement of goods whereby the procuring entity simply requests for the submission of price quotations for readily available off-the-shelf goods or ordinary/regular equipment to be procured directly from suppliers of known qualifications. This method of procurement shall be employed in any of the following cases. a.) When there is an unforeseen contingency requiring immediate purchase; provided however, that the amount shall not exceed the thresholds prescribed in Annex “H” of IRR. b.) Procurement of ordinary or regular office supplies and equipment not available in the Procurement Service involving an amount not exceeding the thresholds prescribed in Annex “H” of IRR. Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) Q: It is where the procurement does not fall under Shopping in Section 52 of IRR and the amount does not exceed the threshold prescribed in annex “H” of IRR. a. b. c. d.

Shopping Emergency purchase Small Value Procurement medium Value Procurement

Answer : C Small Value Procurement is where the procurement does not fall under Shopping in Section 52 of IRR and the amount does not exceed the threshold prescribed in annex “H” of IRR. The procuring entity shall draw up a list of at least three (3) suppliers, contractors, or consultants of known qualifications which will be invited to submit proposals, in the case of goods and infrastructure projects, or curriculum vitae, in the case of consulting services. Q: It is where the procurement does not fall under Shopping in Section 52 of IRR and the amount does not exceed the threshold prescribed in annex “H” of IRR. a. b. c. d.

Shopping Emergency purchase Small Value Procurement medium Value Procurement

Answer : C Small Value Procurement is where the procurement does not fall under Shopping in Section 52 of IRR and the amount does not exceed the threshold prescribed in annex “H” of IRR.

Q: It refers to the body, or its designated organic office, responsible for the agency’s procurement activities from pre-procurement conference up to the recommendation of award.

Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) a. b. c. d.

COA BAC PHILGEPS SUPPLIER

Answer: B BAC The Bids and Awards Committee or BAC refers to the body, or its designated organic office, responsible for the agency’s procurement activities from pre-procurement conference up to the recommendation of award.

Q: It is a signed offer to undertake a contract submitted by a bidder in Consonance with the requirements of the bidding documents. a. b. c. d.

BID COA PHILGEPS SUPPLIER

Answer : A Bid A Bid is a signed offer to undertake a contract submitted by a bidder in consonance with the requirements of the bidding documents. For purposes of, and throughout, these IRR, the term “Bid” shall be equivalent to and be used interchangeably with “Proposal,” particularly when referring to the procurement of consulting services. A bid has two components, namely: (i) the technical proposal; and (ii) the financial proposal. Q: Procurement refers to the acquisition of the following except for one: a. goods, supplies, materials and related services b. consulting services c. the contracting for civil works by an agency d. covers the lease of government property as collateral Answer : D Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) Procurement refers to the acquisition of: (i) goods, supplies, materials and related services; (ii) consulting services; and/or (iii) the contracting for civil works by an agency. For purposes of these IRR, the term “procurement” also covers the lease of goods, supplies and materials.

MAINTENANCE AND OTHER OPERATING EXPENSES a. Traveling expenses (3-02-000) This account includes expenses incurred in the movement of person whether employed in the government or not, such as transportation, subsistence, lodging and travel per diems, hire and guides or patrol; transportation of personnel baggage or household effects; bus, railroad, airline and steamship fares, tips, transfer, etc., of persons while traveling abroad; charter of boats, launches, automobiles, etc., non-commutable transportation allowances, road tolls; parking fees and all other similar expenses. b. Communication services (3-03-000) This account includes expenses for communication of messages such as telephone, telegraph, wireless and cable charges and tolls, postage charges; rent of post office boxes and telegraph, messenger services; c. Repair and maintenance of government facilities  (3-04-000).This account includes cost of repairing and maintaining government facilities such as public building, roads, bridges irrigation systems, river control and sea protection works, artesian wells, water supply systems, telegraph lines, radio stations, wharves and other structures. d. Repair and maintenance of government vehicles  (3-05-000). This account includes the cost of repairing and maintaining government vehicles. Not included herein are spare parts, gasoline and oil which shall be under supplies and materials. e. Transportation Services (3-06-000). This account includes the cost of transportation of things such as commercial transportation of mail, hauling charges and insurance of items sold by government , hauling of government equipment or materials from (1) place to another.

Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) f. Supplies and Materials (3-07-000) This account includes the cost of all expendable commodities acquired or ordered for immediate use in connection with government operations. It also includes, but is not restricted to items 1) normally consumed within one(1) year after being put into use, or 2)converted in the process of manufacture or construction, having a life expectancy of more than one (1) year but which shall have decreased substantially in value after being put into use in only one (1) year. Examples are printed forms, c ards, ledgers, journals, pencils, cartridge, broom, paint brushes, nails, soaps ,powder, ink, pad, medical supplies, construction materials for instructional purposes, spare parts, gasoline, oil and lubricant purchased for stock, semi-expendable property having a value that may be assigned by commission on audit and other expendable property consumed in a function, activity or office. g. Rents (3-08-000). This account includes charges for the use of facilities or equipment belonging to others. Examples of these facilities and equipment: offices and grounds, quarters of personnel, arsenal, barracks, warehouses, schoolhouses, office machine, roads and other maintenance equipment. h. Interest (3-09-000). This account includes charges for the use of funds belonging to others, such as interest on bonds, loans, provisional advances, treasury notes, certificates of indebtedness, and other interest-bearing obligations. i. Grants, subsidies and contributions (3-10-000). This account includes all aids and contribution in the form of cash or property granted to persons, entities or organizations for the purpose of furthering programs or policies adjudged to be in the interest of the government.  j. Awards and indemnities (3-11-000). This account includes indemnities for destruction of property or injury to persons, awards by court or by administrative bodies. k. Loan repayment and sinking fund contributions (3-12-000). This account includes payment made either directly or into a sinking fund established for the retirement of public debt and other long-term obligations.

Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) l. Losses/depreciation/depletion (3-13-000). This account includes losses of current assets due to deterioration of supplies and sales stock, uncollectible debts and losses of government funds or property for which relief is granted under section 73 of P.D. No. 1445 and/or depreciation of fixed assets due to fair wear and tear, in accordance with approved schedule. m. Water, illumination and power services (3-14-000). This account includes the cost of water and electricity or gas illumination, consumed in government facilities such as , shops and grounds, streets, plazas, parks and monuments, etc., in connection with government operations and projects. n. Social security benefits, rewards and other claims  (3-15-000).This account includes all claims for social security benefits, rewards, compensation, and other claims for past services, other than pensions. o. Auditing services (3-16-000). This account includes the amount remitted to the commission on audit for auditing services rendered to the agency. p. Training and seminar expenses (3-17-000). This account includes expenses incurred for participation/ attendance of personnel to training and seminar/workshops. q. Extraordinary and miscellaneous expenses (3-18-000). This account includes, but shall not be limited to, expenses incurred for or during meetings, seminars and conference, official entertainment by the official or through his authorized representative, public relations, educational, athletics and cultural activities, contributions to civic or charitable institutions, membership fee in government associations, membership fee in national professional organizations duly accredited by the professional regulation commission and/or member fees in the integrated bar of the Philippines, subscription to professional technical  journals and informative magazines. r. Confidential and intelligence expenses (3-19-000). This account includes the cost of services which are confidential in nature, rendered by persons who are temporarily employed by authorized executive officer to carry on successfully administrative activities; compensation of informers employed to detect the whereabouts of criminals or the existence of prohibited games, which compensation shall not exceed ten percent (10%) of the fines imposed upon the convicts; and other expressly authorized confidential expenses for which appropriations have been approved specifically for the purpose. Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) s. Advertising and publication expenses  (3-23-000). This account includes the cost of advertising and publication of notice in newspapers and magazines of general circulation. t. Fidelity bond and insurance premiums (3-24-000).This account includes expenses for premiums on fidelity bond of accountable officials and insurance premiums of government properties such as government buildings, equipment’s, motor vehicles, etc. u. Other services (3-29-000). This account includes the cost of all other services which are not otherwise classified under other accounts. Examples are : repairs and maintenance of equipment when done by other government agencies or by private contractors; printing and binding; subscription, m oney order fee; medical attendance fee; industrial costs and surveys, meal and transportation or motor vehicle allowance for overtime work and election expenses. FISCAL MANAGEMENT (Rules and Budget Preparation) School Based Management Fund The School Based Management Fund or SMBF is the total budget allocated by the Division Office to a school for a given school year from the regular DepEd MOOE and from other DepEd Sources Other Sources of Fund 1. The Special Education Fund (SEF) from the Local School Board. 2. Allocations from the 20% barangay social development fund and from the Sangguniang Kabataan. 3. Parents-Teachers-Community Association (PTCA) Contributions 4. Donations from alumni and other private sources 5. School Income-Generating Projects. Flow of SMB Fund Management in School 1. Preparation of School Operating Budget - identify school physical targets based on thrusts and priorities aligned to the division targets and priorities such as student assessment, instructional material, teacher training, materials and supplies for school operations and other equipment needed. - Prepare the School Operating Budget (SOB) based on the School Improvement Plan (SIP) and Annual Implementation Plan (AIP).

Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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FISCAL MANAGEMENT (Rules and Budget Preparation) - Submit the SOB to the Division Office together with the SIP and AIP for the review of Division Superintendent together with the Division Supervisor and Finance Officer. - Prepare the Monthly Cash Program based on the SOB approved by the Division Office 2. Implement the School Operating Budget 3. Disburse funds from the approved activities. 4. Monitoring and Reporting For more information about the Procurement review RA 9184 or the Government Procurement Reform Act.

Erich D. Garcia Ed.D NQESH REVIEWER FOR DEPED PAMPANGA

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