LATEST PUBLICATIONS
DP 2019-10
The Philippines' Voluntary National Review on the Sustainable Development Goals
PN 2019-11
Effects of TRAIN Fuel Excise Taxes on Goods and Prices
PN 2019-10
Impacts of TRAIN Fuel Excise Taxes on Employment and Poverty
PJD 2017 Vol. 44 No. 1d
Impact of Foreign Linkages on Innovation Activity of Manufacturing Firms in CALABARZON
Publication Detail
DP 2019-04: A Note on the 2019 President's Budget

This paper attempts to assess the proposed shift in the country's budget system from obligation-based to cash-based budgeting and its implications on the 2019 proposed national budget. In the process, it aims to inform policy deliberations on Senate Bill 1761 (formerly Senate Bill 1450), otherwise known as the Budget Reform Bill, by discussing the concept of cash-based budgeting with focus on its advantages and disadvantages and its implications on the proposed national budget for 2019 and on government operations and practices. It also examines the past disbursement performance of the national government as well as the factors affecting its performance. The paper argues that there is a need to reconsider the shift from obligation-based to the annual cash-based budget scheme—a move initiated by the Department of Budget and Management—in view of the perennial issues faced by government agencies/units.

Philippine Institute for Development Studies
Authors Keywords
Cuenca, Janet S. ; Budget Reform Bill; public financial management; government budget; obligation-based budget; commitment-based budget; cash-based budget; annual cash-based appropriations; fiscal discipline; Early Procurement Law; Budget Modernization Bill;
Download PDF Number of Downloads
Published in 2019 and available in the or can be downloaded as full text Downloaded 262 times since May 29, 2019