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 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 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 Magna Carta For Public School Teachers

Q: With the end goal of promoting gender equality, and also as a living document of
CSCs 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 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
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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 CSCs
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, its 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

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

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
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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.
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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

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
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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

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

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 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. 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.
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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
agencys procurement activities from pre-procurement conference up to the
recommendation of award.

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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 agencys 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.

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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, cards,
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.

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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.
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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, equipments,
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, money 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).

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- 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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