The Davide Commission recommended that funds be directed to frontline units to improve financial management in the AFP.

The Feliciano Commission did not suggest any reforms to the AFP Comptrollership system

One of the recommendations from the Feliciano Commission was the implementation of an independent internal auditing system.

The Congressional Inquiry investigated alleged malpractices in the AFP Comptrollership system.

The RP-US JDA found that the DND/AFP defense program was well-balanced, with equal allocation for personnel services and operational expenses.

The Congressional Inquiry focused solely on procurement processes and did not examine the AFP Comptrollership system.

The GHQ, AFP Resource Management Office (RMO) was activated to handle budget execution and implementation.

The Office of the Internal Auditor (OTIA) was activated to absorb functions from PEMRAD, OJ6, including inspections and compliance monitoring.

Management control and pre-audit functions are handled by the GHQ Management and Fiscal Office (MFO)

The GHQ Accounting Office oversees compliance monitoring and performance reporting.

With the separation of Comptrollership functions, such as the Budget Cycle and Transaction Process, an improved budget accountability was established.

Comptrollership does not involve any decision-making processes and is purely administrative.

The execution of programmed activities in comptrollership is independent of available resources.

DSOM, as a strategic management model, provides overall direction to the DND by developing plans and policies to achieve goals, but it does not allocate resources for implementation.

DSOM is designed to operate independently of political objectives and national security goals.

DSOM is a system of systems that connects capability development strategy to resource management.

DSOM is a decision-making tool in defense strategic management that relies solely on individual leadership rather than collaboration.

One of the key functions of DSOM is to randomly allocate resources without prioritizing solutions.

DSOM helps determine the Republic’s defense needs and priorities before developing budget proposals.

A critical component of DSOM is developing budget proposals that address the most important defense needs within financial limitations.

The Defense Strategic Planning System focuses solely on financial budgeting and does not assess foreseeable security challenges or their potential impact on the Republic.

Capability assessment in this system only considers present challenges and does not account for future defense needs.

A key function of the Defense Capability Assessment and Planning System is to develop solutions that enhance the country’s ability to respond to high-priority defense scenarios.

Capability Planning Guidance is responsible for identifying joint capability planning issues and proposing solutions.

The Defense Mission Planning Memorandum does not evaluate solutions to priority problems but only identifies them.

Strategic plans and SND directives are executed through the Capability Planning Guidance rather than the Capability Planning Decision Memorandum.

The Defense Acquisition System focuses solely on procurement without evaluating the merits of potential materiel solutions to address capability gaps.

The Defense Resource Management System ensures that limited resources are systematically allocated among competing defense priorities.

Defense Resource Management does not allow for realignment of resources to protect key priorities.

A key function of the Defense Resource Management System is to objectively assess results achieved against programmatic and financial management objectives.

DSOM follows a purely “bottom-up” process, with lower-level units making all major decisions.

Through DSOM, the DND and AFP ensure that defense planning balances strategic goals with financial limitations.

The Secretary of National Defense (SND) serves as the principal decision-maker in DSOM, assisted by DND senior leaders, including the AFP/PN.

The APB outlines how a Resource Manager plans to allocate resources approved by the President.

One of the functions of the APB is to support performance reporting.

The APB represents the translation of the first year of the six-year program under the Program Objective Memorandum (POM) of the Secretary of National Defense (SND).

As the final product of the Defense Resource Management System (DRMS), the APB provides detailed plans, programs, and cost estimates for the calendar year.

The APB is a key tool in implementing defense programs by linking funding to specific activities and objectives.

During the Preparation phase, units are not required to justify their budgetary requests.

The Deliberation phase is conducted to assess whether the proposed budget effectively supports the Philippine Navy’s operational and strategic needs.

Validation ensures that all budget proposals are consistent with actual financial data and comply with funding policies.

The Preparation phase of the PN Budget Process involves identifying financial requirements and drafting initial budget proposals.

During Validation, the correctness of the Account Code used for each budget item is not considered.

The Mode of Procurement must be verified during the Validation phase to ensure compliance with government procurement regulations.

Budget proposals that do not align with the Approved Programs (APs) may be returned for revision during the Validation phase.

The RMFIG does not cover the implementation of centrally-managed funds.

Compliance with RMFIG guidelines is optional when managing programmed funds in the PN APB.

The PN APB determines how Direct Support Funds are allocated and implemented.

Centrally-Managed Funds allow for greater autonomy at the unit level in terms of spending decisions.

The issuance of a COC depends on the approval of the National Expenditure Program (NEP).