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1. World Citi Colleges – GS – Written Report – 2022 / MBA 206 Page 1 of 1
World Citi Colleges
Quezon City, Philippines
GRADUATE SCHOOL
Name:_____________________________________ Program: MPA 1Y2-4
Course: Public Fiscal Management & Accountability Date: ____________
Course Intended Learning Outcomes;
To be able to discuss Government Budgeting and Expense Classes through
the lens of Effectiveness and Efficiency on Public Spending. Its specific
objective is to:
• Describe the application of government budgeting in various
countries.
• Assess how government budgeting can be described in terms of
its effectiveness and efficiency in terms of public spending; and
• Determine what are the industries that the government is
spending on in order to gain economic growth.
Introduction:
A government budget is a government's financial plan for a given period,
usually for a fiscal year. It outlines the organization's resources and how they
will be created and used throughout the fiscal year. A budget is an essential
tool available to the government for achieving its socio-economic goals. Also
referred to as "the government budget," it comprises the National Government's
revenues, expenditures, and sources of borrowing. National goals, policies, and
programs are achieved via these resources. These are all important as it relies
on the growth of the budgeting within the areas of the government. This has
been ascribed to a decline in foreign direct investment inflows. By dealing with
the following budgeting and inflows, it aims to budget the needed money so that
a nation may provide for the general public and function.

2. World Citi Colleges – GS – Written Report – 2022 / MBA 2061
In line with that, the budget of the National Government, sometimes
known as the budget, refers to the aggregate of expenditures made by the
different ministries of the national government. Local government units (LGUs),
as well as government-owned and controlled corporations (GOCs), get funding
from the National Government (NG). The national government intends to spend
money on its many programs and initiatives. It also specifies how it plans to
raise finances, whether via revenues or borrowings, as well as the sources of
those monies (Ombudsman. Gov. ph, n.d.a. With that being said, the
importance of government budgeting would serve as the foundation of a nation.
By means of a nation, as written by (Manasan 2020), The Philippine planning
and budgeting processes are well-positioned to contribute to the attainment of
the SDGs. As a result, other nations might benefit from the Philippines' planning
and budgeting processes, which feature some unique best practices. The
planned elimination/phase-out of the preferential 5% tax on gross revenue
received in lieu of ordinary corporate income tax presently enjoyed by existing
export processing zone locators has prompted intense resistance from
overseas investors. The budgeting system will be further discussed mainly on
its effectiveness and efficiency. This is also relevant because the importance of
public spending should be reflected.
By means of a nation, as written by (Manasan 2020), The Philippine
planning and budgeting processes are well-positioned to contribute to the
attainment of the SDGs. As a result, other nations might benefit from the
Philippines' planning and budgeting processes, which feature some unique best
practices. The planned elimination/phase-out of the preferential 5% tax on
gross revenue received in lieu of ordinary corporate income tax presently
enjoyed by existing export processing zone locators has prompted intense
resistance from overseas investors. Furthermore, a way to measure one’s
reform program that opened up spaces for participatory budgeting should also
be involved. (Aceron, 2019) As part of this, Bottom-Up Budgeting (BuB) was a
statewide participatory budgeting (PB) effort in the Philippines that ran from
2012 to 2016 under the administration of Benigno Aquino III. The study's
findings looked into the design and implementation of Bottom-Up Budgeting
(BuB), a statewide participatory budgeting (PB) effort in the Philippines that ran

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from 2012 to 2016. However, BuB, on the other hand, failed to build the ability
of civil society organizations (CSOs) and grassroots organizations to hold local
government units (LGUs) responsible, which was the initiative's stated purpose.
This then reflects the budgeting and expenses within the government.
Provide literature for the specific objectives.
With that said, since the aforementioned examples have led to this, this
research will primarily focus on the budgeting expense while unveiling the
spending of the government budget. As observed, there was no sufficient up-
to-date data regarding the entirety of budgeting. It only shows different portions
where one primary example is the budget used for financial services, which
focuses on expanding the nation's industrial and agricultural production
capacities. They include the development of natural resources, commerce,
industrial advancement, and infrastructure and utilities. As a consequence, the
Departments of Trade and Industry (DTI), Environment and Natural Resources
(DENR), Agriculture (DA), Agrarian Reform (DAR), Public Works and Highways
(DPWH), and Transportation and Communication (DOTC) conduct the bulk of
their activities inside this sector (Ombudsman. Gov. ph, n.d.b). Even the likes
of the Build Build Build Program of the Duterte administration falls under
pertinent budgeting, which should be further discussed regarding’s efficiency
and effectiveness.
Hence, when it deals with budgeting, investments in education and
healthcare do not always yield the desired results; an expansionary government
expenditure policy can be implemented to improve health and educational
outcomes while accelerating economic growth. To discuss some
repercussions, it is vital for the government to have a substantial long-run
association between government expenditure on social sector activities and
some development metrics such as adult mortality rate, life expectancy, and
primary enrollment rate.
Lesson Proper/Content:

4. World Citi Colleges – GS – Written Report – 2022 / MBA 2061
Methodology
This is a review of published literature among the government methods and
how it created an impact on them. Adhering to the rules of the Preferred
Reporting Items for Systematic reviews and Meta-Analysis (PRISMA) and the
Systematic reviews Without Meta-analysis (SWiM) guidelines for reporting
systematic reviews was then conducted .
Table1. SPICE Framework
Element Description
Setting Spending of the Philippine Government
Perspective Government-Sector
Intervention Any intervention where government spending and
business expenditure is tackled.
Comparison Comparison among countries who spend and are
intervened by their old government expenses and to
present.
Evaluation Impact of government budgeting, expense class
The SPICE framework (settings, perspective, intervention, comparison
and evaluation) was used to formulate the research question and it is aimed to
how the government budgeting in several countries can be applied and how it
can be described in terms of its effectiveness and efficiency on public spending
Information Sources
Records were identified following a systematic search of Google
Scholar, Philippine E-journals, Research gate other scholars for reports that
may have been missed by previous searches.
Search Strategy
The search strategy combined the following key themes of the research
question:
I. Government Expenditure
ii. Effectiveness of Budgeting
Iii. Government Spending
iv. Budgeting Expense

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The search strategy was initially developed for Google Scholar and
subsequently adapted to other indexed databases.
Study Selection
In this paper, manual search of the reference lists of the records that were
included in the evaluation in order to discover other records that should be
included in the study. A systematic review of the literature was conducted to
ascertain the current state of knowledge regarding the implications search of
“GOVERNMENT BUDGETING” and “BUDGETING EXPENSE”, “EFFECTIVE
GOVERNMENT SPENDING” in which it unveils to answer the how government
spending is made.The titles and abstracts of records retrieved from the search
were evaluated in order to discover documents that would be of interest to the
researcher. The full-texts of the records that had been declared eligible at this
point were received and vetted for inclusion. Records that met the eligibility
criteria after being subjected to a full-text screening were then considered for
inclusion in the analysis.
Data Presentation and Synthesis
The researchers conducted a narrative synthesis rather than attempting to
statistically pool the findings because the setting, study design, and outcome
assessment varied across the included studies. We begin by discussing the
general characteristics of the studies that were included, as well as their overall
quality. Following that, we give the most important findings, which include both
intermediate and end outcomes.
Ethical Considerations
The review did not directly involve human subjects and ethical concerns are
therefore minimal. However, during the review process, due consideration was
given to the ethical conduct of included studies
Discussion
Table 1.Summary of the Journals

6. World Citi Colleges – GS – Written Report – 2022 / MBA 2061
Contributors Publisher/Organization/
Journal Published
Year Central Issues
Rosario G.
Manasan
Macroeconomic Policy
and Financing for
Development Division
2020 The paper revolves
around the
Philippines' planning
and budgeting
systems
incorporating specific
best practices. To
begin with, all of the
SDGs may be
translated into the
People's Democratic
Party Priorities.
Simultaneously, the
PDP Results
Matrices (PDP-RM)
give data to back up
the conclusions.
Joy Aceron Accountability Research
Center
2019 The Reform program
that opened up
spaces for
participatory
budgeting was
ultimately unable to
achieve pro-citizen
power transfers that
changed
government.
Patrick Saidu
Conteh
Walden Dissertations and
Doctoral Studies
2016 Budget overruns are
partly caused by
budget managers
failing to adhere to
the spending
restrictions specified
in the budget when
obligating expenses.

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Sonny N.
Domingo and
Arvie Joy A.
Manejar
Philippine Institute for
Development Studies
2021 This paper tackles
the top-down
approach to disaster
risk education in
management.
Christopher P. P.
Shafuda & Utpal
Kumar De
Journal of Economic
Structures
2020 A pragmatic and
objective-driven
expansionary
government
expenditure policy
can be implemented.
Janet S. Cuenca Philippine Institute for
Development Studies
2020 The increase in
budgetary allocations
for almost all sectors
(except for general
public services).
Mohamed Nejib
Ouertani, Nader
Naifar, and Hedi
Ben Haddad
Cogent Economics &
Finance
2018 Allocating budgetary
resources,
authorities should
prioritize health and
infrastructure
investment above
schooling—similarly,
the average
inefficiency.
Eko P. Prasetyo The Journal of Asian
Finance, Economics and
Business
2020 Government
expenditures and
economic growth
factors were found to
have a negative and
insignificant
contribution only to
small- and medium-
sized enterprises, but
significant to micro-
businesses using a
good specific model.

8. World Citi Colleges – GS – Written Report – 2022 / MBA 2061
Michael
Schaeffer
Serdar Yilmaz
The World Bank Policy
Research
2008 According to most
development
practitioners and
academics,
participants in
participatory
mechanisms are a
process that enables
people to be active in
arguing, deliberating,
and influencing the
allocation of public
resources (Shah
2007, Wagle and
Shah 2003).
Kul Luintel, Kent
Matthews, Lucy
Minford, Akos
Valentinyi, and
Baoshun Wang
Economic
ModellingOECD
Economics Department
2020 This paper discusses
the public spending
composition in the
dynamics of beta-
convergence in
China.
Kyriaki
Efthalitsidou, ,
Eleni Zafeiriou,
Konstantinos
Spinthiropoulos,
Ioannis Betsas,
and Nikolaos
Sariannidis
Multidisciplinary Digital
Publishing Institute
2019 This paper focuses
on the multivariate
approach to evaluate
the link between
sectoral public
spending and
national revenue
during a severe
economic crisis.
Jean-Marc
Fournier
OECD Economics
Department
2016 The impact of public
investment varies
depending on the
conditions it occurs.
In the absence of
externalities, public
investment may
serve as a growth
accelerator in the
long term.

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Azwar Iskandar Jurnal Info Artha 2017 The paper examines
the effectiveness of
spending by regional
governments in
Indonesia on health
and education during
the fiscal
decentralization
period.
Jean-Marc
Fournier and Åsa
Johansson
OECD Economics
Department
2016 Most spending
adjustments,
including a shift from
consumption to
investment, are
associated with
quicker growth and
benefit everyone.
Jong Chan Lee,
Yi Joong Won
and Sang Young
Jei
Multidisciplinary Digital
Publishing Institute
2019 The paper revolves
around the issue of
the lit government
interference in the
market and
promoting labor
market flexibility.
Because government
interference is
limited, the elasticity
of economic growth
to government
spending is strong.
There is a positive
and negative
relationship between
functional
government
spending and
economic
development in
Korea.
This showed that according to Manasan (2020), the Philippine planning
and budgeting systems are ideally positioned to contribute to the achievement
of the Sustainable Development Goals. As demonstrated in Aceron's paper
(2019), a reform program that opened up spaces for participatory budgeting
was ultimately unable to achieve pro-citizen power transfers that changed

10. World Citi Colleges – GS – Written Report – 2022 / MBA 2061
government. The study results investigated the design and implementation of
Bottom-Up Budgeting (BuB), a statewide participatory budgeting (PB) effort in
the Philippines that ran from 2012 to 2016 under the Benigno Aquino
administration. The findings emphasize the importance of institutional design in
adopting participatory governance innovations. Civil society groups (CSOs)
were urged to collaborate with the government on project development and
participate in budgeting. BuB, on the other hand, did not strengthen CSO or
grassroots capacity to hold local. It showed that overruns are partly caused by
budget managers failing to adhere to the spending restrictions specified in the
budget when obligating expenses. Under-spending the allocated budget may
coexist with vast amounts of off-budget expenditure in impoverished nations
with inadequate governance systems. As a result of these reforms, the
government's use of taxpayer funds may be more valuable to the public,
resulting in enhanced economic and financial reporting for the public and
encouraging good social development for the people of Sierra Leone (Conteh,
2016). This is evident in how this review showed how public spending must
spend their budget.
Conclusion
According to Domingo and Manejar (2021), government budgeting
revealed that strengthening institutional structures is necessary to facilitate
representation and stakeholder participation. Expenditures should explicitly
support more community-led initiatives and proposals from sectoral committees
and barangay councils; monitoring and evaluation strategies should be capable
of accurately capturing and tracking DRRM funds, goods, and services.
According to Keynes' theory, more government spending is required to assure
long-term economic growth and development. As a result, government
spending and economic growth determinants were found to have a negative
and minimal contribution to small and medium-sized enterprises, but a
significant contribution to micro-businesses utilizing a good specialized model.
Defense expenditures may impact economic growth through various channels
in the long run. Still, they may affect economic growth through multiple channels
in the short term. Defense spending may impact economic growth through

11. World Citi Colleges – GS – Written Report – 2022 / MBA 206 1 of 1
different pathways, as explained further below. It shows that the impact of public
investment varies depending on the circumstances in which it occurs. In the
absence of externalities, public investment may serve as a growth accelerator
in the long run. According to Fournier and Johansson's (2016) article, most
spending changes, including a shift from consumption to investment, are
connected with faster growth and benefit everyone. In terms of execution, a
nation-specific assessment of the strengths and weaknesses of the current
public finance framework is required, as done in-country reviews of budgeting
systems published in the OECD Journal on Budgeting by top budget experts
worldwide. Finally, changes in public finance that benefit the wealthy
disproportionately more than the poor may be bolstered by additional anti-
inequality programs. As a result, how the government spends may be
determined by how education and social security spending contribute to
economic development by, among other things, decreasing inequities through
human capital accumulation and enhancing long-term growth potential.
Assessment:
1. What is the relevance of proper public spending towards analysis
among the National Government?
a. creates an understanding on laws
b. creates an understanding on policies
c. creates an understanding on efficient and effective public
spending
d. creates an understanding of efficient and effective
governing.
2. How does the contribution of government expenses affect the
efficiency and effectiveness of public spending?
a. Proper costings are established with aims of transparency
b. Transparency of government structure
c. Solutions only for LGUs
d. None of the above

12. World Citi Colleges – GS – Written Report – 2022 / MBA 2061
3. In what ways does public spending help the representation of
stakeholder participation?
a. Strengthened Self-actualization
b. Reveals Strengthened Institutional Structures
c. Provides food for the people
d. Creates an obsolete model
4. How does the impact of government budgeting affect the LGUs?
a. Provides a well-backed up long-term projects for economic
growth and development.
b. Provides irresponsible public spending
c. Provides accountability on selected members.
d. None of the above.
5. In what ways does the valuable data may be deemed helpful for an
enhanced economic report?
a. Government’s use of taxpayer money may be deemed
valuable as it encourages good connection
b. Government’s use of taxpayer money may be deemed
valuable as it encourages good off-budget expenditure
c. Government’s use of taxpayer money may be deemed
valuable as it encourages good social development
d. Government’s use of taxpayer money may be deemed
valuable as it encourages good institutions.
References:
Aceron, J. (2019). Pitfalls of Aiming to Empower the Bottom from the
Top: The Case of Philippine Participatory Budgeting.
Accountability Research Center Working Paper, 4. https://www.g-
watch.org/sites/default/files/resources/workingpaper-4-
philippines-bottom-budgeting-web-may-9-2019.pdf
Conteh, P. S. (2016). The Credibility of Government Budget: The Case
of Sierra Leone. Walden Dissertations and Doctoral Studies
Collection.

13. World Citi Colleges – GS – Written Report – 2022 / MBA 206 1 of 1
https://scholarworks.waldenu.edu/cgi/viewcontent.cgi?article=36
33&context=dissertations
Cuenca, J. S. (2020). Analysis of the 2021 President’s Budget. Philippine
Institute for Development Studies.
https://pidswebs.pids.gov.ph/CDN/PUBLICATIONS/pidsdps2035
.pdf
Domingo, S. N., & Manejar, A. J. A. (2021). Policy, Institutional, and
Expenditure Review of Bottom-up Approach Disaster Risk
Reduction and Management. Philippine Institute for Development
Studies, 3. https://think-
asia.org/bitstream/handle/11540/13171/pidsdps2103.pdf?seque
nce=1
Efthalitsidou, K., Zafeiriou, E., Spinthiropoulos, K., Betsas, I., &
Sariannidis, N. (2021). GDP and Public Expenditure in Education,
Health, and Defense. Empirical Research for Greece.
Mathematics, 9(18), 2319. https://doi.org/10.3390/math9182319
Fournier, J.-M., & Johansson, Å. (2016). The Effect of the Size and the
Mix of Public Spending on Growth and Inequality. OECD
Economics Department Working Papers.
https://doi.org/10.1787/18151973
Iskandar, A. (2019). Regional Government Spending Efficiency on
Health and Education in Decentralization Era: Evidence from
Indonesia. Jurnal Info Artha, 3(1), 13–27.
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3450202
Lee, J. C., Won, Y. J., & Jei, S. Y. (2019). Study of the Relationship
between Government Expenditures and Economic Growth for
China and Korea. Sustainability, 11(22).
https://doi.org/10.3390/su11226344
Luintel, K. B., Matthews, K., Minford, L., Valentinyi, A., & Wang, B.
(2020). The role of Provincial Government Spending Composition
in growth and convergence in China. Economic Modelling, 90,
117–134.
https://www.researchgate.net/publication/341196557_The_role_

14. World Citi Colleges – GS – Written Report – 2022 / MBA 2061
of_Provincial_Government_Spending_Composition_in_growth_
and_convergence_in_China
Manasan, R. G. (2020). Government budget and the Sustainable
Development Goals: the Philippine experience. Macroeconomic
Policy and Financing for Development Division Working Paper
Series. https://www.unescap.org/sites/default/d8files/knowledge-
products/WP_20-05_Philippines_final.pdf
Ouertani, M. N., Naifar, N., & ben Haddad, H. (2018). Assessing
government spending efficiency and explaining inefficiency
scores: DEA-bootstrap analysis in the case of Saudi Arabia.
Cogent Economics & Finance, 6(1).
https://doi.org/10.1080/23322039.2018.1493666
Ombudsman. Gov.ph. I. Basic Concepts in Budgeting.
https://www.ombudsman.gov.ph/UNDP4/wp-
content/uploads/2012/12/Chap1_FAQ.pd
Prasetyo, P. E. (2020). The Role of Government Expenditure and
Investment for MSME Growth: Empirical Study in Indonesia. The
Journal of Asian Finance, Economics and Business, 7(10), 471–
480. https://doi.org/10.13106/jafeb.2020.vol7.no10.471
Rajib, S. U., & Hoque, M. (2016). A Literature Review on Public Sector
Accounting Research. The Jahangirnagar Journal of Business
Studies, 5(1), 39–52.
https://www.researchgate.net/publication/310578155_A_Literatu
re_Review_on_Public_Sector_Accounting_Research
Schaeffer, M., & Yilmaz, S. (2008). Strengthening Local Government
Budgeting and Accountability. The World Bank Policy Research
Working Paper.
https://openknowledge.worldbank.org/bitstream/handle/10986/6
902/WPS4767.pdf?sequence=1&isAllowed=y
Shafuda, C. P. P., & De, U. K. (2020). Government expenditure on
human capital and growth in Namibia: a time series analysis.
Journal of Economic Structures, 9(1).
https://doi.org/10.1186/s40008-020-00196-3

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16. World Citi Colleges
Quezon City, Philippines
GRADUATE SCHOOL
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