This is a PowerPoint Presentation to explain basic concepts of Public Fiscal Administration!

1. Public Fiscal Administration:
Concepts & Applications
Comprehensive Lecture Deck
(Colorful & Engaging Edition)

2. Public, Fiscal, Administration →
Public Fiscal Administration
• Public – relating to the community and government
• Fiscal – concerning government revenues, taxes, and expenditures
• Administration – managing, organizing, and implementing policies
• Public Fiscal Administration – managing government financial resources
for public welfare

3. Introduction to Public Fiscal
Administration
• Nature – management of government finances, dynamic and influenced
by policies
• Scope – revenue, budgeting, expenditure, debt, accountability
• Significance – efficiency, transparency, equity, and trust in government

4. Fiscal Policy: Goals, Tools, and
Linkages
• Goals – growth, stability, employment, equity
• Tools – taxation, spending, borrowing
• Linkages – impacts inflation, jobs, income distribution, trade

5. Philippine Public Financial
Management (PFM) Framework
• Integrated system for budgeting, spending, accounting, and auditing
• Features: UACS, BTMS, Performance-Informed Budgeting, Cash Reforms
• Benefits – efficiency, transparency, accountability, better service delivery

6. Budgeting Principles and Processes
• Principles – annuality, unity, universality, specificity, accountability,
balance
• Philippine Budget Cycle – preparation, legislation, execution,
accountability
• NEP – National Expenditure Program (proposed budget)
• GAA – General Appropriations Act (enacted budget law)

7. Revenue Generation
• Taxation – compulsory, main source of funds (direct & indirect taxes)
• Non-Tax Revenues – fees, GOCC dividends, royalties, investments
• Fiscal Equity – fairness in burden sharing (horizontal & vertical equity)

8. Expenditure Management and
Control
• Definition – planning, authorizing, and monitoring government spending
• Principles – efficiency, economy, effectiveness, accountability,
prioritization
• Process – allocation, allotment, obligation, disbursement, reporting
• Control – audits, cash programming, performance monitoring

9. Public Debt Management
• Definition – managing government borrowing (domestic & external)
• Objectives – finance needs, minimize cost, manage risks, stability
• Strategies – restructuring, diversification, prudent borrowing, debt-to-GDP
monitoring
• Importance – supports growth, fiscal discipline, investor confidence

10. Fiscal Decentralization and LGU
Finance
• Definition – transfer of financial responsibilities to LGUs
• Sources – NTA/IRA, local taxes, fees, enterprises, grants, loans
• Mandanas-Garcia Ruling – expanded LGU share in national taxes
• Challenges – unequal capacity, dependence, accountability issues

11. Procurement and Public
Expenditure Transparency
• Procurement – acquiring goods, services, infrastructure (RA 9184)
• Process – planning, bidding, evaluation, award, implementation,
acceptance
• Transparency Tools – PhilGEPS, Open Budget Portal, COA, CPA
• Importance – value for money, accountability, reduced corruption

12. Performance-Based Budgeting &
Fiscal Accountability
• PBB – links funding to measurable results and performance
• Objectives – efficiency, accountability, results-oriented governance
• Fiscal Accountability – transparency and responsibility in fund use
• Mechanisms – COA, BARs, Transparency Seal, Oversight, Citizen Audits
• Linkage – PBB ensures results, accountability ensures responsible use

13. Summary & Closing
• Public Fiscal Administration integrates revenue, spending, debt, and
accountability
• Fiscal tools and reforms ensure efficiency, equity, and trust
• Sustainable fiscal governance supports inclusive national development