Professional Documents
Culture Documents
Chapter 4: Accounting For Budgetary Accounts
Chapter 4: Accounting For Budgetary Accounts
Budgetary Accounts
Article
ArticleVI
VIof
ofthe
the1987
1987Constitution
Constitution
Section
Section29
29(1)
(1)provides,
provides,“No
“Nomoney
money
shall
shallbe
bepaid
paidout
outof
ofthe
theTreasury
Treasury
except
exceptin
inpursuance
pursuanceof ofan
an
appropriation
appropriationby bylaw.”
law.”
Appropriations
Appropriations Allotment
Allotment NCA
NCA
GAA
GAA DBM
DBM
ACCOUNTING
ACCOUNTINGSYSTEMS
SYSTEMS
General
GeneralAccounting
AccountingPlan
Plan(GAP)
(GAP)––the
the
overall
overallaccounting
accountingsystem
systemofofaagovernment
government
agency
agencyororunit.
unit.
The
Thefollowing
followingare
areobjective-specific
objective-specificaccounting
accounting
systems:
systems:
1.1.Budgetary
BudgetaryAccounts
AccountsSystem
System
2.2.Receipt/Income
Receipt/Incomeand
andDeposit
DepositSystem
System
3.3.Disbursement
DisbursementSystem
System
4.4.Financial
FinancialReporting
ReportingSystem
System
Fundamental
FundamentalPrinciples
Principlesof
ofFiscal
FiscalOperations
Operations
1.1.No
Nomoney
moneyshall
shallbe
bepaid
paidout
outof
ofthe
thepublic
public
treasury
treasuryor
ordepository
depositoryexcept
exceptin
inpursuance
pursuanceofof
an
anappropriation
appropriationlaw
lawor
orother
otherspecific
specific
statutory
statutoryauthority;
authority;
2.2.Government
Governmentfunds
fundsororproperty
propertyshall
shallbe
be
spent
spentor
orused
usedsolely
solelyfor
forpublic
publicpurposes;
purposes;
3.3.Trust
Trustfunds
fundsshall
shallbe
beavailable
availableand
andmay
maybe
be
spent only for the specific purpose for which the
spent only for the specific purpose for which the
trust
trustwas
wascreated;
created;
4.4.Fiscal
Fiscalresponsibility
responsibilityshall,
shall,totothe
thegreatest
greatest
extent,
extent,bebeshared
sharedby
byall
allthose
thoseexercising
exercisingauthority
authority
over the financial affairs, transactions,
over the financial affairs, transactions, andand
operations
operationsofofthe
thegovernment
governmentagency;agency;
5.5.Disbursements
Disbursementsor ordisposition
dispositionof ofgovernment
government
funds
fundsororproperty
propertyshall
shallinvariably
invariablybearbearthe
the
approval
approvalofofthe
theproper
properofficials;
officials;
6.6.Claims
Claimsagainst
againstgovernment
governmentfunds
fundsshall
shallbe
be
supported
supportedwith
withcomplete
completedocumentation;
documentation;
7.7.All
Alllaws
lawsand
andregulations
regulationsapplicable
applicabletoto
financial
financialtransaction
transactionshall
shallbe
befaithfully
faithfully
adhered to; and
adhered to; and
8.8.Generally
Generallyaccepted
acceptedprinciples
principlesand
andpractices
practices
of accounting, as well as, of sound
of accounting, as well as, of sound
management
managementand andfiscal
fiscaladministration
administrationshall
shallbe
be
observed,
observed,provided
providedthey
theydodonot
notcontravene
contravene
existing laws and regulations.
existing laws and regulations.
THE
THENATIONAL
NATIONALBUDGET BUDGETisisaaplan
planfor
for
financing
financingthe
thegovernment
governmentactivities
activitiesfor
foraafiscal
fiscal
year prepared and submitted by responsible
year prepared and submitted by responsible
executive
executiveto
toaarepresentative
representativebody
bodywhose
whose
approval
approvaland
andauthorization
authorizationare
arenecessary
necessary
before the plan can be executed.
before the plan can be executed.
PERFORMANCE-INFORMED
PERFORMANCE-INFORMED
BUDGETING
BUDGETING
ItItisisaabudgeting
budgetingapproach
approachthat
thatuses
uses
performance
performanceinformation
informationto
toassist
assistin
indeciding
deciding
where the funds will
where the funds will go.go.
KINDS OF
KINDS OF BUDGETBUDGET
1.1.As to Nature
As to Nature
a.a.Annual Budget
Annual Budget
b.b.Supplemental Budget
Supplemental Budget
c.c.Special Budget
Special Budget
2.2.As to Basis
As to Basis
a.a.Performance Budget
Performance Budget
b.b.Line-Item Budget
Line-Item Budget
3.3.As to Approach and Technique
As to Approach and Technique
a.a.Zero-Based Budgeting – a process which
Zero-Based Budgeting – a process which
requires systematic consideration of
requires systematic consideration of all all
programs, projects and activities with define
programs, projects and activities with define
ranking procedures.
ranking procedures.
1.1.Budget
BudgetPreparation
Preparation
2.2.Budget
BudgetLegislation
Legislation
3.3.Budget
BudgetExecution
Execution
4.4.Budget
BudgetAccountability
Accountability
BUDGET
BUDGETPREPARATION
PREPARATION
This
Thiscovers
coversestimation
estimationofofgovernment
governmentrevenues,
revenues,the
the
determination of budgetary priorities and activities
determination of budgetary priorities and activities
within
withinthe
theconstraints
constraintsimposed
imposedby byavailable
availablerevenues
revenues
and
andbybyborrowing
borrowinglimits,
limits,and
andthe
thetranslation
translationofof
approved
approvedpriorities
prioritiesand
andactivities
activitiesinto
intoexpenditure
expenditure
levels.
levels.
President’s
President’sBudget
BudgetMessage
Message(PBM)
(PBM)
Budget
BudgetofofExpenditures
Expendituresand
andSources
SourcesofofFinancing
Financing
National
NationalExpenditure
ExpenditurePlan
Plan(NEP)
(NEP)
National
NationalExpenditure
ExpenditurePlan
Plan(NEP)
(NEP)
Staffing
StaffingSummary
Summary
BUDGET
BUDGETLEGISLATION
LEGISLATION
ItItisisthe
thesecond
secondphase
phaseofofthethebudget
budgetprocess
processrelative
relativetoto
the
theenactment
enactmentofofthe
theGeneral
GeneralAppropriation
AppropriationBillBill
based
basedon onthe
thebudget
budgetofofreceipts
receiptsand
andexpenditures,
expenditures,
generally,
generally,submitted
submittedby bythe
thePresident
Presidentofofthe
the
Philippines within 30 days from the opening
Philippines within 30 days from the opening of its of its
regular
regularsession,
session,as
asthe
thebasis
basisofofthe
thegeneral
general
appropriation
appropriationbill. bill.
BUDGET
BUDGETEXECUTION
EXECUTION
This
Thisisiswhere
wherethethepeople’s
people’smoney
moneyisisactually
actuallyspent.
spent.As
As
soon
soonas asthe
theGAA
GAAisisenacted,
enacted,the
thegovernment
governmentcan can
implement
implementits itspriority
priorityprograms
programsandandprojects.
projects.
BUDGET
BUDGETEXECUTION
EXECUTION
1.1.RELEASE
RELEASEGUIDELINES
GUIDELINESAND
ANDPROGRAM
PROGRAM
The
Thebudget
budgetexecution
executionbegins
beginswith
withDBM’s
DBM’sissuance
issuanceofof
guidelines
guidelineson
onthe
therelease
releaseand
andutilization
utilizationofoffunds.
funds.
BUDGET
BUDGETEXECUTION
EXECUTION
2.2.BUDGET
BUDGETEXECUTION
EXECUTIONDOCUMENTS
DOCUMENTS(BEDs)
(BEDs)
Agencies
Agenciesarearerequired
requiredtotosubmit
submittheir
theirBEDs
BEDsatatthe
thestart
startofof
Budget
BudgetExecution.
Execution.These
Thesedocuments
documentsoutline
outlineagency
agencyplans
plans
and
andperformance
performancetargets.
targets.These
TheseBEDs
BEDsinclude
includethe
the
physical
physicaland
andfinancial
financialplan,
plan,monthly
monthlycash
cashprogram,
program,
estimate of monthly income, and list of obligations that
estimate of monthly income, and list of obligations that are are
not
notyet
yetdue
dueand
anddemandable.
demandable.
BUDGET
BUDGETEXECUTION
EXECUTION
3.3.ALLOTMENT
ALLOTMENTAND
ANDCASH
CASHRELEASE
RELEASEPROGRAMMING
PROGRAMMING
To ensure that releases fit the approved Fiscal Program,
To ensure that releases fit the approved Fiscal Program, the the
DBM prepares an Allotment Release Program (ARP)
DBM prepares an Allotment Release Program (ARP) to set a to set a
limit for allotments issued to an agency and on the aggregate.
limit for allotments issued to an agency and on the aggregate.
The ARP of each agency corresponds to the total amount
The ARP of each agency corresponds to the total amount of of
the agency-specific budget under the GAA, as well
the agency-specific budget under the GAA, as well as as
Automatic Appropriations. A Cash Release Program
Automatic Appropriations. A Cash Release Program (CRP) is(CRP) is
also formulated alongside that to set a guide for disbursement
also formulated alongside that to set a guide for disbursement
levels for the year and for every month.
levels for the year and for every month.
BUDGET
BUDGETEXECUTION
EXECUTION
4.4.ALLOTMENT
ALLOTMENTRELEASE
RELEASE
Allotments,
Allotments,which
whichauthorize
authorizean anagency
agencytotoenter
enterinto
intoan
an
obligation,
obligation,are
areeither
eitherrelease
releasebybyDBM
DBMtotoall
allagencies
agencies
comprehensively
comprehensivelythrough
throughthetheAgency
AgencyBudget
BudgetMatrix
Matrix(ABM)
(ABM)
and
andindividually
individuallyvia
viaSpecial
SpecialAllotment
AllotmentRelease
ReleaseOrders
Orders
(SAROs).
(SAROs).However,
However,as asprovided
providedbybythe
theGAM,
GAM,thethenew
new
obligational
obligationalauthority
authorityincludes:
includes:General
GeneralAppropriation
AppropriationActAct
Release
ReleaseDocument
Document(GAARD),
(GAARD),Special
SpecialAllotment
AllotmentRelease
Release
Order
Order(SARO),
(SARO),and andGeneral
GeneralAllotment
AllotmentRelease
ReleaseOrder
Order
(GARO).
(GARO).
BUDGET
BUDGETEXECUTION
EXECUTION
4.4.a.a.ALLOTMENT
ALLOTMENTRELEASE
RELEASE
General
GeneralAppropriation
AppropriationActActRelease
ReleaseDocument
Document(GAARD)
(GAARD)
This
Thisserves
servesasasthe
theobligational
obligationalauthority
authorityfor
forthe
thecomprehensive
comprehensive
release
releaseofofbudgetary
budgetaryitems
itemsappropriated
appropriatedininthe
theGeneral
General
Appropriation
AppropriationAct
Act(GAA),
(GAA),categorized
categorizedasasFor
ForComprehensive
Comprehensive
Release (FCR).
Release (FCR).
BUDGET
BUDGETEXECUTION
EXECUTION
4.4.b.b.ALLOTMENT
ALLOTMENTRELEASE
RELEASE
Special
SpecialAllotment
AllotmentReleaseReleaseOrder
Order(SARO)
(SARO)
This
Thiscovers
coversbudgetary
budgetaryitemsitemsunder
underFor
ForLater
LaterRelease
Release(FLR)
(FLR)
(negative
(negativelist)
list)ininthe
theentity
entitysubmitted
submittedBudget
BudgetExecution
ExecutionDocuments
Documents
(BEDs),
(BEDs),subject
subjecttotocompliance
complianceofofrequired
requireddocuments/clearances.
documents/clearances.
BUDGET
BUDGETEXECUTION
EXECUTION
4.4.c.c.ALLOTMENT
ALLOTMENTRELEASE
RELEASE
General
GeneralAllotment
AllotmentRelease
ReleaseOrderOrder(GARO)
(GARO)
This is a comprehensive authority issued to all national
This is a comprehensive authority issued to all national
government
governmentagencies,
agencies,iningeneral,
general,totoincur
incurobligations
obligationsnotnot
exceeding
exceedingan anauthorized
authorizedamount
amountduring
duringaaspecified
specifiedperiod
periodfor
forthe
the
purpose
purposeindicated
indicatedtherein.
therein.ItItcovers
coversautomatically
automaticallyappropriated
appropriated
expenditures
expenditurescommon
commontotomost,
most,ififnot
notall,
all,agencies
agencieswithout
withoutneed
needofof
special clearance or approval from competent
special clearance or approval from competent authority.authority.
BUDGET
BUDGETEXECUTION
EXECUTION
5.5.INCURRING
INCURRINGOBLIGATIONS
OBLIGATIONS
InInimplementing
implementingprograms,
programs,activities
activitiesand
andprojects,
projects,agencies
agenciesincur
incur
liabilities
liabilitieson
onbehalf
behalfofofthe
thegovernment.
government.Obligations
Obligationsare areliabilities
liabilities
legally
legallyincurred,
incurred,which
whichthethegovernment
governmentwillwillpay
payfor.
for.
These are various ways that an agency “obligates”. For
These are various ways that an agency “obligates”. For example,example,
when
whenitithires
hiresstaff
staff(an(anobligation
obligationtotopay
paysalaries),
salaries),receives
receivesbillings
billings
for
forthe
theuse
useofofutilities,
utilities,ororenters
entersinto
intocontract
contractwith
withan
anentity
entityfor
forthe
the
supply
supplyofofgoods
goodsororservices.
services.
BUDGET EXECUTION
6. CASH ALLOCATION
To authorize an agency to pay the obligations it incurs, DBM
issues a disbursement authority.
7. DISBURSEMENT
This is the final step of the budget execution phase, where government
monies are actually spent. The Modified Disbursement Scheme is mostly
used, where disbursements of national government agencies chargeable
against the Treasury are made through government servicing banks, such as
the Land Bank of the Philippines.
The budget process, of course, does not end when government agencies
spend public funds: each and every peso must be accounted for to ensure
that is used properly, contributing to the achievement of socio-economic goals.
BUDGET ACCOUNTABILITY
Agencies are held accountable not only for how these use public funds ethically,
but also on how these attain performance targets and outcomes using available
resources.
These performance measures are set alongside the preparation of the National
Budget; and these are included in the OPIF (Organizational Performance
Indicator Framework) Book of Outputs.
Prior to the execution of the enacted National Budget, these performance targets
are firmed up during the preparation of BEDs.
BUDGET ACCOUNTABILITY
3. NO REPORT, NO RELEASE
Starting 2012, the DBM will be withholding certain fund releases to
agencies if these fail to submit their Budget Accountability Reports. In
particular, these will be funds from the Miscellaneous Personnel Benefits
Fund (MPBF) for compensation adjustments under the Salary
Standardization Law, provisions for unfilled positions and employee
clothing allowance.
5. AUDIT
Auditing is not within the DBM’s jurisdiction, and is instead
lodged under the Commission on Audit (COA). Nonetheless,
auditing is critical in ensuring agency accountability in the
use of public funds.
Pending the effective date of the new General Appropriation Act (GAA), national
government agencies are authorized to incur overdraft in allotment for
obligations corresponding to the actual requirement of their regular operations
chargeable against the GAA, as re-enacted.
The Allotment Release Program (ARP), which determines the level of allotment
releases for a given fiscal year, is composed of the following:
1. Obligations incurred,
2. Obligations authorized as overdraft,
3. Special allotment release order (SAROs) issued from the beginning of current
fiscal year to the effectivity date of the current General Appropriation Act, and
4. Releases from the Unprogrammed Fund (UF). Allotment releases from the
multi-user Special Purpose Funds (SPFs) such as: Calamity Fund, Contingent
Fund, E-Government Fund, International Commitment Fund, Miscellaneous
Personnel Benefit Fund, National Unification Fund, Priority Development
Assistance Fund, and Pension and Gratuity Fund shall be over and above the
agency Allotment Release Program.
Guidelines on the Release of Disbursement Authorities
To maximize the use of the available NCAs under the Regular MDS account, the
Common Fund System shall be adhered to. Under this system, cash allocations
released to NGAs/Ous under Regular MDS sub-account shall be used also to cover
payment of current year and prior year’s accounts payable of all creditors/payees
(external and internal) consistent with the Monthly Disbursement Program.
Guidelines on the Release of Disbursement Authorities
Prepare the accounting entries in the books of DFA and DOLE for the
following transactions:
1. To recognize collection of revenue of FSPs in the amount of P
100,000.00.
2. To recognize deposit of collections to authorized servicing bank of
FSPs in the amount of P 100,000.00
3. To recognize receipt of CDC from DBM in the amount of P 80,000.00.
4. To recognize payment of quarters allowance-civilian in the amount of
P 50,000.00 and rents-buildings and structures in the amount of P
30,000.00.
DFA and DOLE Books
1. Collection of FSPs
2. Deposit of collections
- Upon approval of the GAA there are changes made by Congress from the NEP, the
agencies/operating units shall identify affected PAPs, MFOs and targets to be adjusted.
Accordingly, department/agencies concerned shall submit their revised plans highlighting the
adjustments using the same BED forms on or before January 7 of the year.
REPORTING REQUIREMENTS
This document shall include the comparative obligation levels for the budget year
and current year, such as: the targeted commitments/obligations per NEP for the
budget year broken down by quarter; and the actual obligations for the current
year as of September 30 and the emerging level of obligations for the remaining
quarter (October 1 to December 31). The budget year’s total targeted
commitments/obligations under the Current Year’s Budget should equal amount
indicated in the NEP, which is segregated into “Comprehensive Release” and “For
Later Release” (Negative Release).
REPORTING REQUIREMENTS
This document shall consist the performance indicators and targets of department/agency,
such as:
- For Operations, the performance indicators by Major Final Outputs (MFOs).
- For Major Programs and Projects committed to the President and closely monitored by
the Presidential Management Staff.
- For other projects, consider those milestones indicated in the approved project profile.
For the budget year, it is emphasized that MFOs and major programs and projects shall be
the same as those appearing in the Financial Plan.
REPORTING REQUIREMENTS
This shall be used by DBM as basis for determining the monthly level of NCAs/other
disbursement authorities to be used to national government agencies. It shall reflect the
total cash and non-cash program for the budget year by type of fund category, by allotment
class and by type of disbursement authority, such as:
- Notice of Cash Allocation (NCA) for cash requirements of the national government
agencies through the authorized government servicing banks of the Modified
Disbursement System (MDS).
-Cash Disbursement Ceiling (CDC) for authorized disbursements charged against
income collected and retained by the Foreign Service Posts of DFA and DOLE.
REPORTING REQUIREMENTS
- Non-Cash Availment Authority (NCAA) for the cost of goods and services paid
directly by lending institutions to creditors of the NGAs/GOCCs implementing a
foreign assisted projects.
- Tax Remittance Advice (TRA) for the remittance of withheld taxes computed or
estimated as follows: For Personnel Services (PS) 8% and for Maintenance and
Other Operating Expenses (MOOE) and Capital Outlay (CO) 5%.
- Others for the tax expenditures, such as: Custom Duties and Taxes, and BTr
Documentary Stamps, etc.
REPORTING REQUIREMENTS
This shall reflect the monthly quantity and cash requirements by items
categorized into: Available at Procurement Service Stores, and other
items not available at Procurement Service but regularly purchased from
other sources. The quarterly cash requirements as reflected in the APP-
CSE shall serve as guide of the agency for payment of purchase made.
REPORTING REQUIREMENTS
To allow sufficient time in the consolidation of quarterly reports, the following procedures shall be observed:
•The Lower Operating Units (i.e., field offices, district offices, provincial offices)
shall be submit directly their reports to their COA Audit Team Leader and DBM
Regional Office concerned (in the case of DPWH, DOH, SUCs, DepEd, TESDA,
and CHED). However, for consolidation purposes, they shall likewise furnish their
Regional Office and Agency Central Office copies of their reports within 5 days
after the end of each quarter.
•The Regional Office shall prepare a consolidated report covering the report of the
region and its lower operating units, then submit the same to the Agency Central
Office (ACO) and COA-GAS within 10 days after the end of each quarter.
•The Agency Central Office shall prepare an overall consolidated report of the
department/agency and submit the report to the Central Office of DBM and COA-
GAS within 30 days after the end of each quarter.
Validity of Appropriations
Per National Budget Circular, the authorized appropriations shall be available for release and obligation for the specified purposes as follows:
General Appropriations:
Personnel Services (PS) 600,000.00
Maintenance and Other Operating Expenses 700,000.00
Capital Outlay 1,200,000.00
Total 2,500,000.00
Allotments:
Personnel Services (PS) 550,000.00
Maintenance and Other Operating Expenses 600,000.00
ILLUSTRATION:
Obligations incurred:
Total 1,200,000.00
Required: Record the above transactions in the respective registries in the books
of Agency X.
1. It is budgeting approach that uses performance information to assist in deciding where the funds will go.
A. Zero-based budgeting
B. Performance-based budgeting
C. Line-item budgeting
D. Performance-Informed budgeting
2. It is annual documents required at the onset of the budget execution phase, which contain the agencies’ targets and plans for the current year.
A. Agency Budget Matrix (ABM)
B. Budget Execution Documents (BEDs)
C. Budget Accountability Reports (BARs)
D. Annual Cash Program (ACP)
3. In government accounting, which of the following is a capital outlay?
A. Land Improvement
B. Salaries and wages
C. Merchandise Inventory
D. Repairs and Maintenance
4. It is the system of prescribing the procedures for recording appropriations, allotments and obligations.
A. Obligation accounting
B. Government accounting
C. Budgetary accounting
D. Fund accounting
5. Which department prepares the national budget, which serves as the basis of the General Appropriations Act?
A. Judiciary Department
B. Legislative Department
C. Executive Department
D. National Government Agencies/Units
6. It is the implementation of the national budget by different departments and release of allotments.
A. Budget preparation
B. Budget authorization
C. Budget execution
D. Budget accountability
7. It denotes the responsibility to others that one or more persons have for their actions and behavior.
A. Accountability
B. Preparation
C. Authorization
D. Execution
8. It is the legislative authorization to make payments out of government funds under specified conditions and specific purposes.
A. Obligation
B. Allotment
C. Appropriation
D. Budgeting
9. It is the authorization from the Department of Budget and Management to an agency to incur obligation up to a specified amount that must be within the legislative appropriation.
A. Obligation
B. Allotment
C. Appropriation
D. Fund release
12. As specifically provided for in the New Constitution, no money shall be paid out of the National Treasury EXCEPT in the pursuance of
A. Appropriation
B. Allotment
C. Obligation
D. Budgeting
13. It is the amount committed to be paid by the government arising from an act of a duly authorized administrative officer and which binds the government to the immediate and eventual
payment of money.
A. Commitment
B. Obligation
C. Allotment
D. Appropriation
14. It is the legislative consideration, review and approval of the national budget.
A. Preparation
B. Authorization
C. Execution
D. Accountability
15. It is a statement of estimated receipts and estimated expenses of the government, which serves as basis for a General Appropriation Act.
A. National government budget
B. Statement of financial position
C. Statement of operations
D. Local government budget
16. Its main concern is the availability and use of funds for public services.
A. Commission on Audit
B. Department of Finance
C. Bureau of the Treasury
D. National Budget System
17. According to NBC No. 551 dated January 2, 2014, government agencies are required to submit to the Department of Budget and Management their plans, programs and targets for the
year using the Budget Execution Documents (BEDs) on or before
A. January 1
B. January 31
C. November 30
D. September 30
18. It is a budget where the proposed expenditures are equal to or less than the estimated revenues.
A. Annual budget
B. Supplemental budget
C. Balanced budget
D. Line-item budget
19. It is a phase of budget cycle that starts upon the receipt of the President’s budget by the House Speaker and ends with the President’s enactment of the General Appropriations Act.
A. Budget preparation
B. Budget legislation
C. Budget execution and operation
D. Budget accountability
20. It is a budget release document that shall serve as obligational authority and will replace the Agency Budget Matrix per NBC No. 551 dated January 2, 2014.
A. General Appropriations Act Release Document (GAARD)
B. Allotment Release Program (ARP)
C. Budget Execution Documents (BEDs)
D. Budget Accountability Report (BAR)
21. It is a disbursement authority representing Modified Disbursement Checks issued and direct payments to external creditors per validated advice to debit account in the list of due and
demandable accounts payable.
A. Tax Remittance Advice (TRA)
B. Notice of Cash Allocation (NCA)
C. Non-Cash Availment Authority (NCAA)
D. Cash Disbursement Ceiling (CDC)
24. This document outlines the priority areas of government activity applicable to the budget year.
A. Budget message
B. Budget proposal
C. Budget call
D. Budget calendar
25. It is the functions and activities necessary for the performance of a major purpose for which a government entity is established.
A. Program
B. Project
C. Resources
D. Internal control