It is a detailed procurement plan for annual expenses of a unit/office consistent with the Annual Plan and Budget.

It refers to a procurement plan which are funded other than the GAA - PN Appropriation Fund or APs not included in the Final APP for the Budget Year

It is a detailed requirement of a project specifying therein the quantity, specifications, amount, and procurement phase.

It is the procurement plan which aim to change/amend any or all particulars of the APP/SPP or another AmPP previously approved by the Head of the Procuring Entity or FOIC, PN.

It is the basis for the conduct of Early Procurement Activities (EPA).

All are the requirements for the Initial Designation of Special Disbursing Officer/Petty Cash Fund Custodian EXCEPT:

Which of the following statements is CORRECT according to the duties and responsibilities of Accountable Officer?

It is an officer of any government agency who by nature of his duties and responsibilities or participation in the collection/receipt and expenditure/use of government funds and property.

An officer duly designated and authorized to handle and disburse government funds intended for a specified purpose such as Current Operating Expenses (COE) and Field Operating Expenses (FOE).

Who is the authorized person by virtue of position entrusted for the approval and confirmation of the designation of all FAO such as SDO, PCFC and FSPAO?

All of the statements are the authority and powers of the Commission on Audit under PD 1445 EXCEPT:

It is the Government Agency constitutionally mandated to promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties.

PD 1445: Laws, Rules and Regulations GoverningFinancial Transactions is also known as:

Which of the following statements is INCORRECT about the Fundamental Principles for Disbursement of Public Funds?

All the statements about the General Guidelines in Granting , Utilization and Liquidation of Cash Advance (COA Circular No. 97-002) are correct EXCEPT:

It is the Republic Act known as the “Government Procurement Reform Act,” prescribes the necessary rules and regulations for the modernization, standardization, and regulation of the procurement activities of the Government of the Philippines (GoP)

Article II, Section 7, Paragraph 2 states that “No government procurement shall be undertaken unless it is in accordance with the approved Annual Procurement Plan (APP) of the procuring entity” which is commonly dubbed as:

It is the act of dividing or breaking up government contracts into smaller quantities & amounts, or dividing contract implementation into artificial phases or sub-contracts for the purpose of evading or circumventing the requirements of law

Which of the following statements is TRUE about the significant provisions under RA9184 Section 65: Penal Clause?

Pursuant to Section 2 of Department Circular No. 11 s-2017 the Flag-Officer-In-Command (FOIC) as the Head of Procuring Entity (HOPE) has an Amount of Authority:

What is Public Accountability?

All of the following are prohibited transactions for Public Officials EXCEPT:

Prohibited transactions for Public Officials are punishable under Republic Act 3019 also known as:

Which of the following acts of Public Officials is NOT punishable under the Revised Penal Code?

It is an Articles of War that pertains to any person subject to military law who makes or causes to be made any claim against the Government or any officer thereof, knowing such claim to be false or fraudulent.

It is any person duly designated by the Unit Commander with the approval of AFP Major Service Unit, AFPWSSU’s and UC’s Commanders and Secretary of the Department of National Defense who is bonded and charged with the responsibility of monitoring, documenting, controlling and accounting of acquired/procured supplies and equipment to include real properties such as lands, buildings and facilities.

An Accountable Officer directly responsible for the care, maintenance and safeguarding of gov’t supplies in his custody.

It is an obligation imposed by law, order or regulation of higher authority of the Unit Commander of any major unit or activity of the AFP to ensure, by command and supervision and enforcement of all security, safety and accounting of supplies requirements, that all gov’t properties under his command are provided with the proper use, care and maintenance.

Applies to an individual entrusted with the care and preservation of property in a storage or supply area. It includes any property under an individual’s control or supervision.

All of the following are the forms used in the Receipts of Deliveries of Inventory Items & Equipment EXCEPT:

Which of the following is NOT the aim of Government Accounting Manual to update?

Which of the following is NOT TRUE in the Fundamental Principles for Disbursement of Public Funds?

All of the statements aims for a Responsibility Accounting EXCEPT:

It is Government-wide harmonized budgetary, treasury and accounting code classification framework to facilitate reporting of all financial transactions of agencies including revenue reporting.

This record shall be maintained by each Disbursing/Accountable Officer to monitor the cash advance balance. All transactions for the day shall be recorded immediately. It shall be maintained by fund cluster.

The flow of Budget Cycle is________________, _____________________, __________________ and _________________.

All of the following defines the Defense Resource Management System EXCEPT:

It is the verification of the propriety, legality and authenticity of documents of a financial transaction prior to payment to guarantee the safe and efficient utilization of public funds.

It is the examination of a financial transaction before payment whether through cash, checks or other instruments.

It is the examination of financial transaction by the COA after payment and recording.

NTA stands for

PPBER stands for

SAA stands for

PPBS stands for

PTIS stands for

RSMI stands for

DV stands for

ObR stands for

UPR stands for

DSOM stands for