Master in Public Administration focusing on the issues and problems in Public Fiscal Administration of Philippines
Documento que otorga las principales definiciones y términos relacionados a la administración PúblicaFull description
Ada dua tema kunci memahami Administrasi Negara seperti yang pondasinya telah diletakkan oleh Woodrow Wilson di atas. Pertama, ada perbedaan yang jelas antara poltik (policy) dengan administrasi.
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Public Administration_ Wilson's View of Public Administration,New Public Administration,Public Choice Approach,Good Governance,NewDeskripsi lengkap
Solution Manual Fiscal Administration 9th Edition by John Mikesell SLC1098
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A Guide for Local Chief Executives on Public Personnel Administration
General Principles of Public Fiscal Administration
Submitted By: Jonathan A. Rivera
Overview of Public Fiscal Administration Public Fiscal Administration - refers to the formulation, implementation, and evaluation of the Policies and Decisions on taation,
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revenue administration, resource allocation, bud"etin", public ependiture, borro#in", debt mana"ement, accountin", and auditin". $t is also de%ned as the act of mana"in" incomin" and out"oin" monetary transactions and bud"ets for "overnments, educational institutions, nonpro%t or"ani&ations, and other public service entities. Public administration has to do #ith the practical mana"ement and direction of the various or"ans of the state and the eecution of state policies by the eecutive and administrative o'cers entrusted #ith such functions. Public - mean the #hole "overnment sector the ()As *(ational )overnment A"encies+, )s *)overnment o#ned and ontrolled orporations+, )$s *)overnment inancial $nstitutions+, and /)0s */ocal )overnment 0nits+. $t also mean, the people #hom the "overnment serve the bene%ciaries, voters, tapayers, youth, farmers, and the urban poor. Fiscal 1 refers to %scal policies closely lin2ed #ith other policy instruments of the "overnment such as monetary, price and trade policy, investment and #a"e Administration 1 refers to the ormulation, $mplementation, and 3valuation of )overnment %scal policies. The principal agencies tasked with scal functions:
4. !. 6. 7.
on"ress, especially the /o#er 5ouse, Department of inance Department of Bud"et and mana"ement ommission on Audit
Other agencies tasked with scal functions:
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()R3SS D3PAR=>3(= $(A(3 *D+ D3PAR=>3(= B0D)3= A(D >A(A)3>3(= >>$SS$( ( A0D$= D3PAR=>3(= $(=3R$R A(D /A/ )?@= $3 =53 PR3S$D3(= *P #ureaus: Bureau of $nternal Revenue *B$R+ Bureau of ustoms *B+ Bureau of the =reasury *B=R+ Bureau of /ocal )overnment inance *B/)+ 'ces: Privati&ation and >ana"ement 'ce *P>+
A"encies and orporations $nsurance ommission *$+ (ational =a Research enter *(=R+ entral Board of Assessment Appeal *BAA+ Philippine Deposit $nsurance orporation *PD$+ Philippine 3port-$mport redit A"ency *P5$/3$>+ )overnment Service $nsurance System *)S$S+ Social Security System *SSS+ Public 3states Authority *P3A+ ooperative Development Authority *DA+ Re"ional 'ces
Meaning of Administrative Agenc! Administrative Agenc - is the term used "enerally to describe an a"ency eercisin" some si"ni%cant combination of eecutive, le"islative and 8udicial po#ers. $t is a "overnment body char"ed #ith administerin" and implementin" particular le"islation. 0nder the Administrative ode of 49;, the term a"ency of the "overnment is used to refer to any of the various units of the "overnment, includin" a department, bureau, o'ce, instrumentalities, or )s, or /)0s. P"#$%& F%'&A$ A(M%)%'T*AT%O) AT A G$A)&+
Also tal2s about "overnment revenues and ependitures and their impact in the economy oncerned #ith the implementation and practicalities of these concepts 3ncompasses the practical aspects of %scal "overnance such as: < revenue collection < preparation of bud"ets < bud"et allocation and spendin" < mana"ement of debt < auditin" of account Deals #ith, but is not restricted to the more limited issues covered by public %scal $n recent times, ho#ever, #ith the emer"ence of the %eld of public administration, much interest has been directed to#ards the political administrative and mana"ement aspects of formulatin", implementin" and evaluatin" %scal policy-hence, the term public %scal administration
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$s centered on the determination and analysis of %scal policies startin" from their formulation to their implementation and evaluation.
Fiscal Polic Functions Allocation
(istributio n
'tabili,ati on
$t is the process by #hich total resource use is divided bet#een private and social "oods and #hich the mi of social "oods is chosen. $n the performance of allocation function, %scal policy is epected to re"ulate the balance in ma2in" available both private "oods, merit "oods, and social "oods. =he "overnment intervenes throu"h subsidies, price re"ulation, and direct provision of social "oods.
=he
distribution of income and #ealth is shaped by the distribution of the factors of production. iscal policy is directed to#ard correctin" this income and #ealth. e. hi"h ta for rich, and lo# ta for poor favorable public policies on a"rarian reform, #a"es, labor and employment, amon" others instability may be due to chan"es in prices of ma8or imports, cost of forei"n borro#in"s, and the availability of forei"n borro#in"s #hich lead to hu"e de%cits in the bud"et and balance of payments and trade. 0sin" ependiture and ta policies for stabili&ation in developin" countries may be more di'cult. An increase in ependitures may entail either additional taes or more borro#in". =he lo# ta base and ine'cient ta administration ma2es a case of public borro#in". A country aspirin" to achieve "ro#th and development may have to eperience instabilities and suCer chronic balance of payments de%cit, severe ination, hi"h levels of unemployment and underemployment and the li2e.
(enition of Administrative *elationship!
4. Supervision and ontrol 1 shall include authority to: a. Act directly #henever a speci%c function is entrusted by la# or re"ulation to a subordinate b. Direct the performance of duty restrain the commission of acts c. Revie#, approve, reverse or modify acts and decisions of subordinate o'cials and units d. Determine priorities in the eecution of plans and pro"rams and e. Prescribe standards, "uidelines, plans and pro"rams.
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!. Administrative Supervision 1 $t shall "overn the administrative relationship bet#een a department or its eFuivalent and re"ulatory a"encies or other a"encies. a. =o "enerally oversee the operations of such a"encies and to ensure that they are mana"ed eCectively, e'ciently and economically but #ithout interference #ith day-to-day activities b. =o reFuire the submission of reports and cause of conduct of mana"ement audit, performance evaluation and inspection to determine compliance #ith policies, standards and "uidelines of the department c. =o ta2e such action as may be necessary for the proper performance of o'cial function, includin" recti%cation of violations, abuses and other form of maladministration and d. =o revie# and pass upon bud"et proposal of such a"encies but may not increase or add to them.
'cope of Powers of Administrative Agencies!
4. +-press and %mplied Powers 1 =he Jurisdiction and po#ers of administrative a"encies are measured and limited by the onstitution or la# creatin" them or "rantin" their po#ers. !. %nherent powers 1 An administrative a"ency has no inherent po#ers, althou"h implied po#ers may sometimes be spo2en of as inherent. =hus, in the absence of any provision of la#, administrative a"encies do not possess the inherent po#er to punish or contempt #hich has al#ays been re"arded as a necessary incident and attribute of courts. 6. .uasi/0udicial Powers 1 'cial po#ers cannot be merely assumed by administrative o'cers, nor they can be created by the courts in the eercise of their 8udicial functions. Powers of Administrative Agencies &lassied
4. As to Nature. 1 =he po#ers of administrative a"encies may be classi%ed into: a. $nvesti"atory po#er b. Guasi-le"islative or Rule-ma2in" po#ers and c. Guasi-8udicial or ad8udicatory po#ers. !. As to the degree of subjective choice. 1 Accordin" to the de"ree of sub8ective choice involved in their eercise, the po#ers of administrative a"encies are, in "eneral, classi%ed either as discretional or ministerial. Fiscal &ontrol Mechanisms
Prevent >isappropriation of unds reFuires revie# and approval by the administrative o'cial of the line or operatin" a"ency, of all reFuests for money releases and bud"etary allotments, vouchers and similar papers before payments are made so that ependitures are in accordance #ith policy and la# and not
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irre"ular, unnecessary, ecessive, etrava"ant and unconscionable ontrol to $mplement Prospective Policy proactive administration inhibits "overnmental units from directly transactin" and ne"otiatin" money matters since such 2ind of transaction is o'cially channeled throu"h the Department of Bud"et and >ana"ement in the form of bud"et estimates as endorsed by the President 3nsure the Iisdom and Propriety of 3penditure claims for payment from public funds, le"ality, prudence, reasonableness, the morality of the claim or char"e should be established. A revie# of eistin" contracts and transactions should be made. Prevent De%cits iscal supervision and control may be useful but should not unduly interfere #ith a"ency prero"ative to carry out pro"rams mandated by the constitution and the la#s.
irst, #e shall de%ne the national bud"et #hich is the "overnment@s estimate of its income and ependitures. $t is #hat the "overnment plans to spend for its pro"rams and pro8ects, as #ell as the sources of funds. =he bud"et process involves bud"etin" and the bud"et. Bud"etin" refers to methods and practices of "overnment plannin", adoptin" and eecutin" %nancial policies and pro"rams. =he bud"et refers to a plan of epressin" in monetary terms the operatin" pro"ram and means of %nancin" of a "overnment for a de%nite period of time. =he national bud"et is spent for the implementation of various "overnment pro"rams and pro8ects, the operations of "overnment o'ces such as the payment of salaries, construction of buildin"s. %%! The #udget Process
=his involves four ma8or steps namely: 1! #udget Preparation Bud"et Preparation involves the formulation of estimates of revenues and ependitures by the 3ecutive Departments and A"encies. $n preparin" the annual bud"et proposal, the said department ma2es an estimation of "overnment revenues. $t then determines the bud"et priorities #ithin available revenues and borro#in" limits. inally, it translates these approved priorities into ependitures.
=he main a"ency involved is the Development Bud"et oordination ommittee *DB+ composed of the follo#in" a"encies: a. =he Department of Bud"et and >ana"ement, the a"ency responsible for resource allocation and mana"ement b. =he Department of inance, the a"ency responsible for resource "eneration and debt mana"ement c. =he (ational 3conomic and Development Authority, the a"ency responsible for overall economic activity d. =he Ban"2o Sentral n" Pilipinas *entral Ban2 of the Philippines+, the a"ency responsible for monetary measures and policies
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e. =he 'ce of the President of the Philippines, the a"ency responsible for the approval and oversi"ht of the bud"et $n the preparation of the bud"et, the DB approves the parameters, ma2es a bud"et call, conducts bud"et hearin"s, ma2es a bud"et revie# then consolidates the bud"et. $t then validates and con%rms the bud"et, #hich is %nally approved by the President of the Philippines and his abinet. =he President thereby submits the bud"et to on"ress for approval. 2!#udget $egislation3Authori,ation a! Overview =his pertains to the #hole ran"e of le"islative action on the bud"et, leadin" to the enactment of a )eneral Appropriations /a# for the year. =he Philippine 5ouse of Representatives %rst conducts hearin"sdebates on the bud"et.
=he 5ouse then approves the bud"et, for submission to the Senate of the Philippines. Senate hearin"s and debates are conducted on the bud"et, #hich is %nally approved. A Bicameral onference ommittee composed of representatives of the Philippine 5ouse of Representatives and the Senate is convened. After approval by the Bicameral onference ommittee, the President enacts the bud"et #hich is 2no#n as the )eneral Appropriations Act. b!The $egislative #udget Process =he main unit of the Philippine 5ouse of Representatives involved in the bud"et process is the ommittee ACairs Department *AD+ composed of the Standin" ommittees and Sub-ommittees. =he AD@s activities durin" bud"et le"islation are: i!&ommittee #udget 4earings Standin" ommittees *sometimes referred to as the >other ommitteeommittee Proper+ are responsible for conductin" bud"et hearin"s. Durin" these hearin"s, macroeconomic assumptionsplans are presented durin" the ommittee bud"et hearin"s on a department #ide level. All the heads of the 3ecutive Departments are invited to these hearin"s. Sub-ommittees are also responsible for conductin" these bud"et hearin"s. Bud"et hearin"s are conducted by the Sub-ommittees on an a"ency by a"ency level. Bureaus and other o'ces under the various departments of the national "overnment are invited to these hearin"s. ii!Printing of General Appropriations #ill 5GA#6 on 1st *eading A (ational 3penditure Pro"ram is formulated, and a copy of the )AB on 4st Readin" is printed by the ommittee =echnical StaC, based on the (ational 3penditure Pro"ram. =he )AB is %led in the plenary session for 4st Readin". iii! +-ecutive Meeting of the &ommittee =he ommittee meets in eecutive session to discuss and approve proposed committee amendments to the )AB. ommittee Reports are prepared and %led to the Bills and $nde Division. iv!'ponsorship and Plenar (eliberations )eneral principles and macroeconomic assumptions are sponsored and debated in the plenary session. Deliberations on the bud"ets of each
department, a"ency, o'ce, includin" )overnment #ned and ontrolled orporations. v! Approval on 2nd *eading of the GA# =urno en contra speeches are delivered on the loor. =he turno en contra is a le"islative tradition allo#in" opponents of a bill an opportunity to eplain at len"th their position, in the same manner that a bill@s sponsor delivers a sponsorship speech. After the =urno en ontra, the Philippine 5ouse >embers vote on the approval of the )AB on !nd Readin". vi!Amendments7 Finali,ation 8 Printing of the GA# for 9rd *eading $nclusion of possible amendments to the )AB for 6rd Readin" are submitted to the loor. Amendments are approved for inclusion in the proposed copy of the )AB on 6rd Readin", #hich is subseFuently printed for deliberation. vii! Approval of the GA# on 9rd *eading =he )AB is distributed to the Philippine 5ouse >embers #ho vote on the approval of the bill on 6rd Readin". =he )AB is then approved on 6rd Readin". viii! Transmittal of the 9rd *eading &op of the GA# to the Philippine 'enate =he )AB, as approved on 6rd Readin", is transmitted to the Senate for consideration in a similar manner as deliberated upon by the 5ouse. i-!#icameral 5#icam for short6 &onference &ommittee =he onferees or representatives from both the Philippine 5ouse and Senate convene as a onference ommittee in order to settle and reconcile diCerin" provisions of each hamber@s version of the bill. -! Approval of the #icam *eport Durin" this sta"e of the bud"et process, the onference ommittee Report is rati%ed by each hamber.
-i! Finali,ation and Printing of the +nrolled &op of the GA# All amendments as approved in the ommittee Report is incorporated into the enrolled copy of the )AB. =he enrolled copy is %nally printed. -ii! 'igning of the +nrolled &op of the GA# =he enrolled copy of the )AB is for#arded to the President for si"nin". ?eto po#ers of the President are eercised in the enactment of the )AB. =he si"ned appropriations bill is %nally enacted into a la# #hich is termed as the )eneral Appropriations Act. 9!
#udget +-ecution3%mplementation
Bud"et eecution covers the allotment of appropriations by the central bud"et authority to, and the incurrence of obli"ations by, the spendin" departments and a"encies of "overnment. =he steps in the eecution of the bud"et are: a. Release of the funds by the Department of Bud"et and >ana"ement *DB>+
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b. $mplementation of the various pro"rams and activities by the diCerent "overnment a"encies i.$nvolves the formulation of allotment and cash pro"rams ii.An A"ency Bud"et >atri *AB>+ is prepared iii.=he AB> is validatedon%rmed for correctness and accuracy iv.=he )eneral Allotment Release rder *)AR+Special Allotment Release rder *SAR+(otice of ash Allotment is Released *(A+ v.)overnment Pro"ramsPro8ectsActivities can no# be implemented due to fund release !
#udget Accountabilit 8 *eview
=his involved the reportin" of actual performance a"ainst plans or tar"ets, and it involves the follo#in" process: a. >onitorin" of a"ency bud"etary performance b. omparison and evaluation of actual performance #ith the initiallyapproved #or2 tar"ets c. A summary list of chec2s issued is submitted on a monthly basis d. Physical K inancial Report of perations is submitted on a Fuarterly basis in the form of a trial balance
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4istor of Philippine Public Administration: A *evisit A6 Pre/&olonial Period 5before 1;216
/i2e the other island "roups of southeast Asia, the Philippines have very early human inhabitants - perhaps even as lon" as HL,LLL years a"o. $n more recent history the main outside inuences are hinese, 5indu and from the 4Eth century - >uslim. But no eternal po#er tries to dominate or unify the scattered islands *more than ;LLL in the archipela"o+ until the arrival of the Spanish in the 4Hth century. $t is some#hat di'cult today to account for the inuences of the pre-colonial period but it cannot ho#ever be denied that some of the political, economic,
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cultural, social or communal or"ani&ation eisted and served to re"ulate conduct of the people in the l oose sense of the term. =he Philippines did not eist as a sin"le entity but rather lived as self"overnin" "roups called Baran"ays , each ruled by a datu #ho assumed the position of a territorial chief, administrator of community life, and #as the "alvani&in" center of various spheres of activities in the community. Baran"ays in the earlier days #ere not "overned #ith hard and fast rules but in all friendly relations. ohesion amon" baran"ay members #as part and parcel of a common tradition of a settler "roup. =his pattern of familial relationships of personali&ed loyalties and leadership-centered community activities #ould persist even today and #ould %nd itself reected in the dynamics of contemporary administrative or"ani&ations in the Philippines. A6 'panish &olonial Period 5Mid/1
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>uch of #hat Philippine bureaucracy is today can be traced to the Spanish coloni&ation #hich span more than three hundred years be"innin" 4E!4 #hen the Portu"uese eplorer, erdinand >a"ellan, in the employ of the Spanish 2in", harles $, landed in 5omonhon $sland, south of province of Samar. haracteristics features of the Spanish colonial period: Be"an the tradition of entrali&ation =he administrative system introduced by Spain #hen it coloni&ed the Philippine archipela"o be"an the tradition of centrali&ation for purposes of consolidatin" its empire. =he institutions and rules #hich had evolved in Spain and other coloni&ed territories #ere eported to the country. Jurisdictional boundaries bet#een the state and reli"ion #ere never clearly de%ned =he coloni&ation of the Philippines under Spain is carried out as much by Roman atholic friars as by any state administration. >embers of the cler"y claimed much inuence on the civilian and military authorities on secular aCairs #hich perhaps, re"arded as one of the outstandin" features of the Spanish colonial bureaucracy. $ntroduced the system of public revenue and public ependiture $t #as established to consolidate the islands and stren"then the "overnment a"ainst poc2ets of rebellion of #hich there had been many. Public o'ces #ere re"arded as a "rant or favor A special and privile"ed class of bureaucrats, predominantly Spanish, #ere maintained to administer the aCairs of the colonial population. =hese public o'ces #ere then re"arded as "rant or favor, called merced from the 2in" #ho disposed of them as he pleased and based on those #ho participated in the conFuest and paci%cation of the colonies includin" their descendants. Belon"in" to this "roup #ere usually those that assumed 8udicial functions.
4!
Practice of %llin" up positions by appointment or purchase A remar2able feature of the civil service system desi"ned by the Spanish colonial administration #as the practice of %llin" appointments on the basis of purchase #here o'ces #ere sold to the hi"hest bidders. =he practice #as adopted to help au"ment the repository of the royal treasury. Due to the distance, monitorin" and supervision by the central "overnment #as almost impossible. Ma?or reforms under the 'panish &olonial Period:
reation of three *6+ distinct branches of "overnment $n response to the rampant "raft and corruption, %nancial administration #as separated from that of the "overnment proper and centrali&ed under one superior o'ce resultin" in the o'cial or"ani&ation #here the )overnor )eneral eercised political, "overnmental and military po#ers, the Audiencia for 8udicial matters and the Royal o'cials for the mana"ement of resources. $ntroduced merit and %tness, careerism and principles of accountability in the civilian bureaucracy $n 4HH, the need for technical 2no#led"e in the various phases of #or2 such as accountin" and auditin" led to the promul"ation of system of eamination and promotion, establishin" conditions for the professionali&ation of the civil service. Althou"h reforms #ere either not implemented or unsuccessful in the face of en"rained traditions, they set the "rounds for the acceptance amon" the learned elites of the need for merit rather than patrona"e in enterin" and movin" up the bureaucracy. #6 American &olonial Period 51=>>/1=<6
=he American colonial period shattered the early aspirations of nationhood, and instead introduced a superior and systematic system of colonial administration in the country. $t retained the centrali&ed features of the Spanish era, but installed a political system of "overnance that sou"ht to approimate the republican and democratic character of the American "overnment #ithin the bounds of a colonial set up. haracteristics of the American colonial period: All hi"h o'cials of the central "overnment #ith eception of the ilipino dele"ates elected to the Philippine assembly #as appointed by the Pres. of the 0S #ith the consent of the American Senate ■
=he Phil. Assembly and local "overnments #ere under close supervision of the Philippine ommission #hich until 49L4 #as entirely composed of Americans ■
■
)raft and corruption remained a bi" problem
Reforms Si"ni%cant Developments under the American colonial period: 3stablishment of the Philippine ivil Service system under the Schurman ommission ■
46
- =he administration of the colony #as placed under a nonpolitical civil service constituted in 49LL under Act (o. E of the irst Philippine ommission #hich provided for the establishment and maintenance of an e'cient and honest civil service in the Philippines. =he administrative system that emer"ed under this enactment provided for a setup N#hose philosophy and principles represented a compllete chan"e from that of the Spanish period.O ■
ilipini&ation of the civil service became a basic administrative policy
- ilipini&ation #as clearly embodied in President >cinleyQs instructions made as early as 49LL, #here the Philippine ommission #as directed to devote itself to the Nestablishment of an educational system and an e'cient civil service system, #here natives of the islands are to be preferred, and if they can be found competent and #illin" to perform the duties shall be preferred over others. &6 &ommonwealth Period 51=9;/1=;6
By the time Philippine ommon#ealth #as established in 496E, the civil service had been completely ilipini&ed. =he ommon#ealth "overnment, conceived under the =ydin"s->cDu'e /a# of the American on"ress, is a 4Lyear transitory "overnment #hich "ave ilipinos a chance to prove to the Americans their capability readiness in handlin" their o#n "overnment. $t adopted a "overnment O republican in form, ilipino in personnel, and autonomy in domestic aCairs. $n fact, the assumption of ilipino political leaders did not disrupt the civil service system built by Americans, instead, the momentum #as continued and even to some etent, stren"thened or reinforced. Iith the adoption of the 496E onstitution, a full blo#n provision on the civil service *Article $+ #as adopted #hich embraced all branches of the "overnment and emphasi&ed careerism, political neutrality and security of tenure. 0nder this onstitution, the ivil Service Bureau #as also elevated to a ommission status and #as "iven increased po#ers, full and eclusive authority to conduct formal investi"ations a"ainst civil service personnel. Ihen President >anuel /. Gue&on assumed o'ce, he repealed Section H6 of the Administrative ode throu"h 3ecutive rder (o. and made all branches and subdivisions of the "overnment covered by the civil service precisely in pursuit of the constitutional provision. 5e also too2 steps in %"htin" nepotism, issuin" an eecutive order prohibitin" appointin" authorities from ma2in" appointments of their relatives. President Gue&onQs social 8ustice pro"ram #as also conceived as the chief implementer of economic development and the promotion of the #ell-bein" and the economic security of the people. 5e laid out that Nstate leadership, as a"ainst private dominance in the economy, #as to be the 2eynote of "overnmental activities.O (6 0apanese Occupation 51=1/1=;6
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Just about the time #hen policies of the ommon#ealth "overnment #ere to be put to test, the Paci%c Iar started #ith Japanese bombin" of American >ilitary installations in Pearl 5arbor in 5a#aii. n December , 4974, ten hours after the attach in 5a#aii, Japanese invaded the Philippines. As such, preparatory period to#ards independence #as abruptly shorten. >ean#hile, the Japanese military or"ani&ed a ne# "overnment in the Philippines 2no#n as the Second Philippine Republic, #hich #as headed by President Jose P. /aurel . $t attempted to secure ilipino cooperation by settin" up a facade of a ilipino civil administration but this "overnment ended up bein" very unpopular. =he Philippines suCered destruction, dislocation and demorali&ation. Ihile it is true that the Japanese administration did not entirely chan"e the eistin" civil service structure, it also created a trauma to the etent that behaviorally, it eroded the very foundations of merit and %tness built durin" the American and ommon#ealth Period.
*eferences: •
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De /eon, 5 K De /eon Jr., 5. *!L4L+ Administrative Law: Text and Cases. Re Boo2 store. >anila Philippines. Public Administration in the Philippines Running a Bureaucracy retrieved on Au"ust 4, !L4H retrieved from http:###.scribd.comdoc6;;;L;7E/ocal-iscal-Administration Department o Budget and !anagement Retrieved on Au"ust 4, !L4H from http:###.dbm."ov.phpa"eTidU9E9.
Pilar, (estor (., "Philippine Public Administration: #rom Classical to $ew Public Administration to $ew Public !anagement% , Philippine Journal of Public Administration, ?ol. /$$
=he 5ouse of Representatives 5ouse of /ibrarian retrieved on Au"ust !L, !L4H from https:hrepreibrarian.#ordpress.com!L46L6L;the-bud"etprocess-the-philippine-con"ress •
