The previous episode of this topic featured the most important sections of Presidential Decree 1445, the Audit Code of the Philippines, promulgated by President Ferdinand E. Marcos Sr. on 11 June 1978. It defined the fiscal duties and responsibilities of the head of office.

The Chief Executive himself explained the broad goals of government: "Our overriding national objective is the satisfaction of the basic needs, the improvement of income opportunities, and the more prudent management of our country's resources as the bases for the achievement of an egalitarian, self-reliant, participatory, humane and just society."

Former Justice of the Court of Appeals, Francisco S. Tantuico Jr., whom President Marcos appointed as acting chairperson of the Commission on Audit, in his footnotes on the fiscal duties and responsibilities of the head of office, explained:

Section 2 of PD 1445 states that: "The responsibility to take care that such policy is faithfully adhered to rests directly with the chief or head of the government agency concerned."

The sharing of this awesome responsibility is thus further explained: "Fiscal responsibility shall, to the greatest extent, be shared by all those exercising authority over fiscal affairs, transactions and operations of the government agency." (Section 4)

The foregoing provisions of the State Audit Code established in clear and simple terms the culpabilities of the head of the Department of Budget and Management and all those who exercised authority over fiscal affairs, transactions and operations of the budget agency, as specified in the following most important documents:

1.Annual audit report on the Department of Budget and Management for the year ended 31 December 2011;

2. House Resolution 564, House of Representatives, First Regular Session, Sixth Congress; Resolution directing the Committees on Good Government and Accountability, and Appropriations to conduct an inquiry in aid of legislation regarding the case of the 'missing, fake and unregistered' special allotment release orders and the government's budgetary, fund allotment and disbursement system and practices. Introduced by Hon. Jonathan A. de la Cruz,
Representative, Partylist, ABAKADA;

3. CoA Special Audit Report 2012-03 on Priority Development Assistance Fund; and

4. Supreme Court decision on Disbursement Acceleration Program on 3 February 2014: The Supreme Court declares certain acts and practices under the disbursement acceleration program, National Budget Circular 541 and related issuances unconstitutional for being in violation of Section 25(5), Article VI of the 1987 Constitution.

The foregoing documents are the most important of the many others that constitute as visible, solid and incontrovertible evidence of the monumental financial disasters that occurred during the administration of Benigno Aquino III, whose practices and system of governance persisted even after the end of his term in 2016, courtesy of his appointees occupying constitutional offices.

National Budget Circular 541 and related issuances that were declared unconstitutional by the Supreme Court, the missing, fake and unregistered SAROs, and issuances on government's budgetary, fund allotment and disbursement system and practices were crafted by the officials and employees of the budget agency.

These illegal documents emanating from the executive offices of DBM turned out to be the masterpieces for stealing government money.

The DBM is responsible for the formulation and implementation of the National Budget with the goal of attaining the national socioeconomic plans and objectives. Its general functions include the maintenance of an accounting system.

Ironically, it has been in these two aspects of its general functions where PS-DBM failed miserably.

The Filipino people have had enough of these catastrophic financial disasters that cost not only trillions of tax money from calendar years 2010 to 2021, but also their honor and dignity globally as a people.

The people will be eager to hear from Secretary Amenah Pandanganan, during the confirmation of her appointment, how PS-DBM was able to save P18 billion in its accounts and operation in calendar years 2017 to 2020.