The public official who accepts the bribe is liable for the crime of bribery. On the other hand, the person who gives the bribe shall be liable for the crime of corruption of a public official.

Malversation of Public Funds or Property is also known as embezzlement.

The return of the funds malversed is enough to exempt the public officer from liability.

The failure of a public officer to have duly forthcoming any public funds or property with which he is chargeable, upon demand by any duly authorized officer, shall not be a prima facie evidence that he has put such missing funds or property to personal use.

Every Accountable Officer is required by law or regulation to render accounts to the Commission on Audit, or to a provincial auditor.

Technical Malversation is committed when public fund or property has been applied even for public use other than that for which such fund or property has been appropriated by law or ordinance.

A public officer who abstracts, destroys, or conceals documents or papers wherein said documents or papers have been entrusted to him/her by reason of his office, if damage, whether serious or not, to a third party or to the public interest should have been caused is NOT a crime committed against the government under Removal, Concealment, or Destruction of Documents.

A Fund Accountable Officer who did not enter into any agreement or conspiracy to defraud the Government by obtaining, or aiding others to obtain the allowance or payment of any false or fraudulent claim is punishable under Articles of War 95 - Frauds against the Government.

If a public official has been found to have acquired during his incumbency, whether in his name or in the name of other persons, an amount of property and/or money manifestly proportion to his salary and to his other lawful income will be a ground for his/her dismissal or removal under RA 1379 (an act declaring forfeiture in favor of the state any property found to have been unlawfully acquired by any public officer or employee).

All Collecting Officers shall deposit intact all their collections, as well as collections turned over to them by sub-collectors/tellers, with authorized government depository bank (AGDB) daily or not later than the next banking day. Where collections are minimal and daily deposit thereof becomes costly and impractical, the COs shall deposit their collections at least once a month, or as soon as the collections reach P20,000.00. They shall record all deposits made in the CRR.

"Public office is a public ______________." (USE CAPITAL LETTERS)

It is the “acquisition of gain or advantage by dishonest, unfair or sordid means, especially through the abuse of his position or influence in politics, business, etc (USE CAPITAL LETTERS)

It has the power, authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the Government, or any of its subdivisions, agencies, or instrumentalities, including government-owned or controlled corporations with original charters, and on a post-audit basis. (USE CAPITAL LETTERS)

It is used for other legally authorized purposes, such as payment of current operating expenditures, including salaries, wages and allowances, travel expenditures, and maintenance and other operating expenses, of the agency field office or for special purpose/time-bound undertaking of the agency when it is impractical to pay the same by check. (USE CAPITAL LETTERS)

It is a record to be maintained by each Disbursing/Accountable Officer to monitor the cash advance balance. All transactions for the day shall be recorded immediately. (USE CAPITAL LETTERS)

It is the Norm of Conduct that public officials and employees and their families shall lead modest lives appropriate to their positions and income.

It is the Norm of Conduct that public officials and employees shall always uphold the public interest over and above personal interest.

It is the Norm of Conduct that public officials and employees shall extend prompt, courteous, and adequate service to the public.

It is the Norm of Conduct that public officials and employees shall perform and discharge their duties with the highest degree of excellence, professionalism, intelligence and skill.

It is the most liquid asset of an agency. Because of its liquidity, it is so attractive, that it is most susceptible to theft and misappropriation.  

It refers to an expenditure category/expense class for the purchase of goods and services, the benefits of which extend beyond the fiscal year and which add to the assets of the government, including investments in the capital stock of Government-Owned and Controlled Corporations (GOCCs) and their subsidiaries.

It refers to an expenditure category/expense class for support to the operations of government agencies such as expenses for supplies and materials; transportation and travel; utilities (water, power, etc.) and repairs, etc.

It refers to an expenditure category/expense class for the payment of salaries, wages, and other compensation (e.g., merit, salary increase, cost-of-living-allowances, honoraria, and commutable allowances, etc.) of permanent, temporary, contractual, and casual employees of the government.

This is the budget cycle where the people’s money is actually spent. As soon as the GAA is enacted, the government can implement its priority programs and projects.

In this cycle happens alongside the Budget Execution phase. Through Budget Accountability, the DBM monitors the efficiency of fund utilization, assesses agency performance, and provides a vital basis for reforms and new policies.

In this cycle, starts upon the House Speaker’s receipt of the President’s Budget and ends with the President’s enactment of the General Appropriations Act.

It depicts how a Resource Manager proposes to spend the resources approved by the President. It is as detailed as is required to facilitate traceability back to the SND-approved PDM and BDM, and support performance reporting.

An integrated management system that places emphasis on the use of analysis for program decision making.  

A management tool for formal analysis of programmed goals vis-à-vis actual accomplished goals and incurred costs where data will serve inputs during the planning phase.

It provides guidelines on the implementation of centrally-managed funds and funds programmed in the PN APB.

Which of the following statements is INCORECT about Line Item Budgeting?

Which of the Government Budgeting Approaches used a system which linked budgeting with planning?

Which of the Government Budgeting Approaches that connote inputs were related to outputs?

Which of the Government Budgeting Approaches that veers away from the incremental approach to budgeting?

Which of the Government Budgeting Approaches gives effort to link expenditures with outputs and outcomes?

Why does the government prepare a new budget every year?

Which phase that the Resource Management Questions such as "How do we get there?" is being answered?

Which phase that the Resource Management Questions such as "What are the means to get there?" is being answered?

Which phase that the Resource Management Questions such as "Where are we going?" is being answered?

Which phase that the Resource Management Questions such as "Are we getting there?" is being answered?

Which of the Head of Procuring Entity can approve PO, JO, WO or Contracts amounting to Php5,000,000.00?

Which of the Head of Procuring Entity can approve PO, JO, WO or Contracts amounting to Php250,000,000.00?

Which of the Head of Procuring Entity can approve PO, JO, WO or Contracts amounting to Php299,999,999.00?

Which of the Head of Procuring Entity that can approve PO, JO, WO or Contracts amounting  to Php1,000,000.00?

An act providing for the modernization, standardization and regulation of the procurement activities of the Government and for other purposes.

It is the primary mode of procurement which refers to a method of procurement that is open to participation by any interested party and which consists of the following processes: advertisement, pre-bid conference, eligibility screening of prospective bidders, receipt and opening of bids, evaluation of bids, post-qualification, and award of contract.

It is a Method of Procurement that can be  resorted to for the procurement of goods considered as: proprietary in nature, critical plant components and those sold by an exclusive dealer or manufacturer.

It is a Method of Procurement in case of imminent danger to life and property during the state of calamity or when time is of the essence arising from natural or man-made calamities.

Refers to all items, supplies, materials and general support services, except Consulting Services and infrastructure projects, which may be needed in the transaction of public businesses or in the pursuit of any government undertaking, project or activity.

Refers to those goods, materials and equipment that are used in the day-to-day operations of Procuring Entities in the performance of their functions.

Which of the following statements regarding Significant Provisions of RA 9184 under Section 65 Penal Clauses is NOT INCLUDED?

It is a report prepared by the Supply and/or Property Custodian based on the RIS and shall be used by the Accounting Division/ Unit as the basis for preparing JEV to record the supplies and materials issued

It is a form being prepared in two copies distributed as follows: Original – Supply and Property Unit and Duplicate Copy – Recipient or user of the inventory

It is a form used in the Supply and/or Property Division/Unit for each type of supply to record all receipts and issues made.

All of the following are the forms used in Property Management EXCEPT for:

Where in the Payroll Process does NASO journalize and signs the Disbursement Voucher?

Encoding of Changes from Naval Finance Servicing Units  (NFSU) occurs in this Payroll Process.

Where in the Payroll Process does Disbursement and Remittance Unit (DRU) submit ADAP and FINDES to the Landbank of the Philippines (LBP)?

On this Payroll Process, Sub-Allotment Advice (SAA) is obligated and the Disbursement Voucher (DV) is forwarded to Naval Accounting Service Office (NASO)

The Disbursement and Remittance Unit (DRU) prepare and submit Liquidation Report such as RCI/RADAI/Payroll to Naval Accounting Service Office (NASO) during this Payroll Process