
1987 Constitution, most battered charter (3)
It was the most bitter of all ironies, the Supreme Body was battered with “body blows” of orders with brazen disregard for rules issued by the son of the…
Art Besana · · 3 min read


It was the most bitter of all ironies, the Supreme Body was battered with “body blows” of orders with brazen disregard for rules issued by the son of the…
Art Besana · · 3 min read

"No money shall be paid out of the Treasury except in pursuance of an appropriation made by law" is Section 29 (1) of Article VI of the 1987…
Art Besana · · 3 min read

Mindset, the phrase whole-of-government is the approach I fully embrace and espouse, how we manage our resources, and uphold the interest of the nation and our…
Art Besana · · 3 min read

The 1935 Constitution seemed to have served the nation well. It gave the Philippines 26 years of stable constitutional government during a period when several…
Art Besana · · 3 min read

Fiscal responsibility shall, to the greatest extent, be shared by all those exercising authority over fiscal affairs, transactions and operations of the…
Art Besana · · 3 min read

The Department of Budget and Management and its attached agency, the Procurement Service, being regulatory organizations, are supposed to be manned by men and…
Art Besana · · 3 min read

Past and recent events under its watch have brought to this striving and developing country catastrophic financial disasters.
Art Besana · · 3 min read

Year-end financial statements, notes to financial statements, trial balance, and supporting schedules/documents are all due for submission by the accounting…
Art Besana · · 2 min read

The P67.3-billion funds of the Department of Health for its response to the pandemic figured most prominently.
Art Besana · · 3 min read

PS-DBM was created by law to help harmonize and make efficient the procurement of commonly used items… by government agencies that would also save taxpayers’…
Art Besana · · 3 min read
