Module 1 1

Module 1
Nature and Scope of
Financial Management

F inancial management is a vital com-

ponent of government management. It
concerns all public organizations and any Objectives
organization or entity entrusted with a pub-
lic function and supported with public At the end of this introduc-
funds. tory module, you should be
able to:
The public’s growing disenchantment with
the way government funds are managed 1. Explain the concept of fi-
dictates the need for efficient and effective nancial management;
organizations, manned by ethical and mor- 2. Identify the attributes and
ally upright officials and employees who are types of government orga-
truly and honestly dedicated to public ser- nizations;
vice and who possess a vision of the com- 3. Differentiate between fi-
mon good. nancial management in
government and financial
You may not all be working in government. management in profit-ori-
But even those pursuing a career in the pri- ented organizations; and
vate sector and in non-government or non- 4. Describe the role and re-
profit organizations must understand how sponsibilities of a govern-
government agencies operate, how they ment manager.
spend, and what they have accomplished.

This manual is a practical guide to financial management in government,

particularly at the government agency level. It provides you with the ba-
sic knowledge and skills that will help you cope with the requirements of
your job as a supervisor, manager or administrator, particularly in the
areas of budgeting, accounting, internal control, and supply management,
among others. You need not have previous knowledge of accounting or
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2 PM 230: Financial Management in Government

auditing. What is important is for you to be aware of the importance of

sound accounting, internal control, and budgeting practices and to be
able to understand a chart of accounts and evaluate an agency’s financial
situation. This course will help you understand and analyze financial state-
ments and other financial documents that you need in decision making.

What is Public Financial Management?

Among the definitions of financial management, we find the definition of
McKinney most relevant:

Public financial management is the process wherein a governmen-

tal unit or agency (1) employs the means to obtain and allocate
resources and/or money, based on implied or articulated priori-
ties; and (2) utilizes methods and controls to effectively achieve
publicly determined ends. (McKinney 1986: 2)

McKinney identifies two important elements in his definition: efficient

raising of resources, and wise and accountable use of funds to achieve the
highest quality end-products possible. For greater emphasis, we may iden-
tify the elements of financial management to be:

1. The efficient raising of revenues;

2. The wise and accountable use of such revenues or funds; and
3. The achievement of the highest quality end-products possible.

This definition implies that financial management is not a task that should
be left to first- and second-level personnel. Neither can the task of control-
ling government funds be the responsibility of only the budget officer or
the accountant. Top and middle managers, from the department secre-
tary or head of office down to the division chief, have a share in this
responsibility. Financial management is an integral part of management
to which is entrusted the power, authority, and resources not only to
adhere to rules, but also to adhere to rules and thereby contribute to the
achievement of a better quality of life for all our people.

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 Module 1 3

Main activities in financial management

In general terms, three main activities in financial management can be

identified (McKinney, 1986:3):

1. It determines the scope and content of fiscal policies. Here, programs

are set forth, and the appropriation or resources required to accom-
plish the objectives are provided.
2. It establishes general guidelines and standards to ensure that funds
are spent honestly and wisely to achieve publicly determined pur-
poses.
3. It provides organizational structures and controls to effectively carry
out fiscal duties and responsibilities.

These activities may be divided into several components in line with the
core financial process and basic management process.

The traditional components of financial management include budgeting,

taxation (revenue raising), accounting, treasury management, purchas-
ing, and auditing. In Figure 1-1A the right hand box includes the basic
management process of planning, programming and evaluating. In Fig-
ure 1-1B, the integrated approach to financial management incorporates
the core financial process with the management processes. Thus, instead
of two separate groups of processes, we have all the components of an
integrated financial management system. The framework has been modi-
fied to include input, process, output, and outcome to stress the ultimate
goals of fiscal policy and financial management, which are promoting the
common good and achieving a better society.

Core Financial Process

(Substantive)
Budgeting
Basic Management Process

Planning
Financing
Financial
Administrative
System Programming
Controlling
Accounting
Audting
Reporting
Purchasing Evaluating

Figure 1-1A. Financial Management’s Integrative Role

(Adapted and modified from McKinney 1986: 3)

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4 PM 230: Financial Management in Government

Integrated Financial Management: Defining its Components

1. Planning defines the goals, objectives, and priorities to be

pursued.
2. Programming selects the best available activities to achieve stated
goals and priorities usually within a specific time period.
3. Budgeting develops a specific detailed work plan to achieve stated
goals and priorities usually within a specific time period.
4. Financing provides the necessary financial resources to carry out
the planned and programmed objectives.
5. Controlling assures that the activities planed ad programmed are
carried out according to the detailed pre-established work plan.
6. Evaluating assesses the utility, appropriateness and congruence
between stated goals and objectives and achieved results.

Input, process, output, and outcome

Figure 1-1B. Financial Management’s Integrative Role

(Adapted and modified from McKinney 1986: 3)

Concerns of financial management

The preceding section states the components of financial management.

But while the components can be easily identified, the process is more
difficult to delineate.

Financial management, like other management processes, is not an ordered

process. It is flexible and can be modified. This unpredictability arises from
administrative theories that are contextual, negotiated, and socially con-
structed. Financial management then becomes, in reality, a process that is
negotiatedits direction is subject to the control of the people involved (Astley
1985, cited in Miller 1991:2).

Take the budget as example. The budget as a tool can be political, and as a
process it can be politicized. According to Miller (1991: 2), the budget is a
political struggle not only in terms of what amounts are allocated, but also in
terms of what the budget process itself will be.

Moreover, the importance of the budget differs for management personnel

at various levels of the organization. For instance, a budget officer may con-
sider the budget as a collection of forms to be accomplished and complied
with. To a department secretary, it is a means to achieve agency objectives.
To a local chief executive, it is a means to bring services to people.

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In the same vein, there is no one best way to achieve the objectives of
efficient and effective cash management, debt restructuring, management
information system, and revenue forecasting. Instead, there are only so-
cially constructed truths formed through intense political struggle. So-
cially constructed models of financial management are unique to their
contexts, and they emerge from the interplay of individuals (Miller (1991:3).

This argument is in consonance with the point raised by Diokno (PJPA,

1999:14) that the quality of public sector management determines to a
large extent the quality of its governance and ultimately the country’s
macroeconomic stability, political maturity, and the quality of life of its
citizens. As there is a “diversity in the incidence of problems,” each coun-
try is therefore “the ultimate judge of its reform strategy” (Diokno, 1999:14).

Similarly, “context” is a fundamental consideration when formulating a

budget reform agenda (Premchand, 1999). The social, political and eco-
nomic context of financial management in the Philippines can be briefly
described as one where there is an existing body of laws, rules and regu-
lations to be followed; democratic institutions, independent legislative bod-
ies, oversight agencies, and a court system; an independent auditor, and
adherence to generally accepted accounting principles; a developing
economy; unequal distribution of wealth; and the prevalence of poverty,
among others.

Thus, financial management has to take into account the changing needs
and prevailing concerns of the economy and society. It should be con-
cerned with the use of resources, the processes, and the outcome of fiscal
and financial decisions. As a process and tool, financial management
should be dynamic and responsive to its context. At the agency level the
common objectives may be:

· Enhancement of aggregate fiscal discipline

· Strategic allocation of resources
· Better technical and operational efficiency

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6 PM 230: Financial Management in Government

Activity 1-1
Write a brief analysis of financial management in your agency/
organization in terms of the components identified in Figure 1-1B.
How integrated is financial planning, programming, budgeting,
financing, controlling, and evaluating in your agency/organiza-
tion?

Nature and Attributes of Government

Organizations
Our specific concern in this manual is financial management in govern-
ment. And so in this section of this introductory module we will clarify
the character of government organizations as a specific context of
financial management.

Government organizations exhibit a variety of social, economic, political,

and legal characteristics. They have varying powers and responsibilities
and manifest different patterns of accountability. They have well-defined
objectives and an organizational structure, and they get funds from a
variety of sources. The organization grows or is shaped by the changing
socio-economic and political pressures. (Jones et al, 1996:3)

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A government or public organization or office may therefore be defined

as the right, authority, and duty created and conferred by law or endur-
ing at the pleasure of the creating power, where an individual is invested
with some sovereign functions of government to be exercised for the pub-
lic benefit. Accordingly, the elements of public office are (Nolledo,
1990:887):

1. It must be created by the Constitution or law or by a local government

pursuant to law;

2. It possesses some of the sovereign functions of government to be exer-

cised for the public benefit;

3. Its powers are legally defined;

4. Its duties are exercised without control of a superior officer unless oth-
erwise provided by law; and

5. It has the element of permanency or continuity for it must not be tem-

porary or occasional.

How are public organizations different from private and non-government

organizations? You have learned about government organizations in one
of your Public Management subjects (PM 208). Here, we will briefly re-
view what you learned.

Aside from the elements of a public office mentioned above, government

or public organizations may be distinguished from private organizations
and non-profit organizations by their mandate, purpose, and objectives;
manner of creation; and manner of financing.

Mandate

Government organizations are concerned with the general welfare of so-

ciety.

In contrast, private organizations have profit as the ultimate organiza-

tional motive. They give goods and services for a price or fee. They are
owned by individuals or groups. They have governing boards. Non-profit
private organizations collect membership dues from members, and are
service-oriented. And so on.

But don’t government organizations possess some of the same or similar

features?

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8 PM 230: Financial Management in Government

First and foremost, government organizations are created by law; they

are products of the political process. Government organizations are ser-
vice organizations, like many non-profit organizations and private com-
panies. They are also development organizations. They were created to
achieve the goals of government and the economy. The Department of
Health (DOH), Department of Education, Culture and Sports (DECS),
the Department of Social Welfare and Development (DSWD) are examples.

Another group of government agencies consists of the regulatory agen-

cies, such as the Land Transportation Office (LTO), the Land Registration
Authority, the Securities and Exchange Commission (SEC). They oversee
and regulate activities in a community or in the country.

Some government agencies sell services for a price, as in the case of gov-
ernment corporations or GOCCs. The absence of the profit motive is there-
fore not true in all government organizations. Government corporations
are in fact evaluated and assessed not only on the quality of their service,
but also on the basis of the profits they make. Executive Order No. 159,
dated February 23, 1994, directs regular government agencies to revise
their fees and charges at just and reasonable rates sufficiently to recover
at least the full cost of services rendered.

The important thing to remember is that government organizations are

not only service organizations. They are many things as well. Thus, gov-
ernment agencies have units engaged in the production and sale of goods
in the market. State universities and colleges (SUCs) have income gener-
ating units and are increasingly being pressured to be self-sufficient. Ser-
vice organizations like the Department of Agriculture (DA) and DOH
have their own revenue generating units. Tertiary hospitals generate their
own income as well (Briones, undated).

Most government organizations are given budgets by the government

through the General Appropriations Act. GOCCs generate their own in-
come and get subsidy from the government. SUCs, UP in particular, gen-
erate as much as 20% of their total budget from their own operations.

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Manner of creation

As mentioned earlier, government organizations are creations of law and

products of the political process. They must operate within statutes en-
acted by the legislative branch. Their operations are governed by execu-
tive orders, administrative orders, letters of instruction, and other laws,
rules and regulations issued by the executive branch, laws passed by Con-
gress, and decisions of the court system. In many instances, it is relatively
difficult to change statutes and laws. Managers and all those in the bu-
reaucracy have to abide by these statutes.

Manner of financing

Another fundamental way of distinguishing government organizations is

the way in which they are financed. The basic forms of financing are
either by taxation, fees and charges, and borrowing. The tool used de-
pends on the nature of goods and services provided, and also on the po-
litical and social attitudes concerning these.

It is considered desirable that government expenditures be financed

through taxation to the greatest extent possible. Capital financing or bor-
rowing is also accessed by government to finance capital and self-liqui-
dating projects. Central government has control over external borrowing.

The proper control of public money and resources is of course a funda-

mental requirement of any government organization. In the past, the gov-
ernment suffered huge fiscal deficits, strongly suggesting the need for pru-
dent fiscal management and the optimum use of financial resources.

Most government agencies obtain funds from government appropriations.

Resource allocation is done through a formal budget and political pro-
cess. GOCCs and other income generating entities get their subsidies, while
local governments get their share from internal revenue collections in the
form of allotments.

The absence of prices and profits as measures of efficiency and effective-

ness in many government agencies results in different ways of measuring
efficient and effective performance in government. In the private sector,
the market and pricing system rules. In government corporations and lo-
cal government enterprises, profit is a measure of performance. While that
is so, prices and profits are regulated, and service delivery is strictly moni-
tored.

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10 PM 230: Financial Management in Government

McKinney (1986:7) helps us define the attributes of public organizations

relative to those of private organizations:

Legal, formal constraints (legislature, courts, hierarchy). Government

organizations must operate within statutes enacted by the legislative
branch. In addition, the executive branch issues executive orders, admin-
istrative orders, and other rules and regulations. Managers and rank and
file employees in government agencies must abide by these statutes, which
are restrictive and which often prescribe detailed practices.

Coerciveness. Government has unique sanctions and coercive powers.

The provision and financing of public goods and services is mandatory on
the part of government.

Political influences. Government organizations are political. They are

responsible to the electorate.

Breadth of impact. Government organizations have a wide scope of con-

cern such as public interest and societal well-being.

Unique public expectations and public scrutiny. The public expects that
government officials and employees act with fairness, honesty, respon-
siveness, and accountability. Government officials and employees are of-
ten subject to close public scrutiny.

Before we go on to a review of the types of government organizations,

let’s pause for a while for an SAQ.

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 Module 1 11

SAQ 1-1
Differentiate government organizations from private and non-
profit organizations by filling in the following table.

Government Private and

organizations Non-government
organizations

Mandate/objectives

Manner of creation

Funding/income source

Public expectation

Impact on the economy/

society

Financial management
concerns

ASAQ 1-1
Government organizations have clear distinguishing features that
do not apply to private and non-profit organizations. We hope
that you were able to list the most important features and have a
clear view of what constitute government organizations. Refer
back to your readings if you have difficulty filling in the table.

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12 PM 230: Financial Management in Government

Types of government organizations

The Government Auditing Code defines a government agency or agency

of the government as any department, bureau or office of the national
government, or any of its branches and instrumentalities, or any political
subdivision, as well as any government-owned or controlled corporation,
including its subsidiaries, or other self-governing board or commission of
the government. Government organizations are classified under three
broad groupings: NGAs, LGUs, and GOCCs.

National government agencies (NGAs)

National government agencies (NGAs) consist of the departments, bu-

reaus, commissions, boards, tribunals, authorities, research centers, and
state colleges or universities, which are responsible for planning and imple-
menting programs and projects of the national government. They include
the executive departments, bureaus and offices in the departments, regu-
latory agencies, commissions, boards and councils, and other government
instrumentalities and chartered institutions (i.e., state universities and col-
leges and the Central Bank), except government corporations and local
government units.

NGAs vary in size and structure. Some have two undersecretaries; others
have four. Some have three assistant secretaries; others have four or five.
At lower levels, there is a layer in the hierarchy of authority called “ser-
vices” referring to the Planning Service, Financial and Management Ser-
vice (FMS), Administrative Service, and the Legal Service. The FMS is
tasked to provide the department with technical assistance and advice
on financial matters and to exercise supervision over the preparation of
the department budget and financial statements. The Accounting Divi-
sion is placed under the FMS or a unit with another name but with more
or less the same functions.

The area of coverage of NGAs is nationwide. To facilitate the implemen-

tation of national government policy, programs, and projects, NGAs have
regional offices.

NGAs may be classified into earning and spending agencies. The earning
agencies are, among others, the Bureau of Internal Revenue (BIR), Bu-
reau of Customs (BOC), Office of the Insurance Commission, and the
LTO. Eighty percent of NGAs are classified as spending agencies, like the
bureaus and offices under the DOH, DECS, DSWD, DND, and constitu-
tional commissions, among others.

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Local government units (LGUs)

Local government units (LGUs) are political subdivisions of a nation or

state. They are entities subordinate to the national government which
have no inherent powers and which must look up to the central govern-
ment for delegation of authority. They have a definite territorial bound-
ary, govern a particular geographic area, and deal only with the concerns
of people living in that particular locality or geographic area (Tapales,
1998:6).

Philippine local governments have been granted autonomy under the 1987
Constitution and its enabling law, RA 7160, also known as the 1991 Local
Government Code. LGUs enjoy fiscal autonomy. Revenue raising powers
have been devolved to them. They may raise income from local taxes, fees
and charges, and borrowing and through other means allowed by law.
They pass their own budgets. Like NGAs and GOCCs, they are subject to
the audit of the COA. They may operate local enterprises.

Government corporations

The Revised Administrative Code of 1987 defines a government-owned

or controlled corporation (GOCC) or public enterprise as any agency or-
ganized as a stock or non-stock corporation vested with functions relat-
ing to public needs whether governmental or proprietary in nature, and
owned by the government directly or through its instrumentalities either
wholly or, where applicable as in the case of stock corporations, to the
extent of 51% of its capital stock.

Section 42, Chapter 9, Book IV of the Administrative Code mandates that

GOCCs be attached to the appropriate department with which they have
allied functions, or for purposes of policy and program coordination and
for general supervision. Government corporations attached to a depart-
ment submit to the Secretary concerned their audited financial statements
within 60 days after the close of the fiscal year (Sec 38(c) Ch 7 Book IV,
EO 292).

Public corporations are organized to serve a two-pronged purpose: to

produce goods and services, and to operate for profit.

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14 PM 230: Financial Management in Government

Oversight agencies

As mentioned, some government organizations perform oversight regu-

latory functions. This is part of the overall framework of fiscal account-
ability that we have in government. We can wait till the second module
for a discussion of the concept of accountability and the accountability
mechanisms in government. At this point, we will identify the most im-
portant (not that some are less important) oversight agencies tasked to
safeguard public interests. The other accountability mechanisms are also
discussed in Module 2.

In so far as accounting and control is concerned, the maintenance and

development of government accounting practices, rules, systems and prin-
ciples are the responsibility of several government offices. In particular,
the accounting function is vested by law in: (1) government agencies, (2)
the Department of Budget and Management, (3) the Commission on Audit,
and (4) the Department of Finance Bureau of Treasury.

Department of the Budget and Management (DBM). The DBM is tasked

to determine accounting and other items of information needed to moni-
tor budget performance, and assess the effectiveness of agency opera-
tions. It should prescribe forms, a schedule of submission, and other com-
ponents of reporting systems. It is responsible for the release of appropria-
tions and national cash allocations to agencies in accordance with the
duly approved national budget.

Government organizations or agencies are responsible for maintaining their own

in-house accounting systems pursuant to rules and regulations issued by the COA
and the DBM. Fiscal responsibility rests directly with the chief or head of office. As
such, the office head is primarily responsible for the installation and maintenance
of the agency’s accounting system.

Commission on Audit (COA). The COA is responsible for keeping the

general accounts of the national government. It also has the duty to pre-
scribe the standard chart of accounts, promulgate accounting rules and
regulations, and exercise technical supervision over the accounting func-
tions of each agency. The 1987 Constitution mandates COA to submit to
the President and Congress within the time fixed by law an annual finan-
cial report of the government, its subdivisions, agencies, and instrumen-
talities, including GOCCs, and recommend measures necessary to improve
efficiency and effectiveness in government operations.

Government managers are also accountable to the DBM through finan-

cial and work plans in order to obtain release of needed funds for their
operations, while offices have to comply with the COA as regards proce-
dural and substantial requirements for spending such funds.

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The COA and the DBM, among others, exercise audit functions over the
rest of the bureaucracy. Simply put, they check on compliance with set
laws and rules after a transaction or activity has been consummated. The
COA checks on government finances; the DBM checks on how a specific
agency is spending its funds relative to agreed financial and work plans.
These watchdog agencies have powers to subpoena witnesses and cite
uncooperative employees for contempt (Sto. Tomas, 1995:193).

Department of Finance. The Department of Finance through the Bureau

of Treasury (BTr) performs banking functions for the national govern-
ment. It is responsible for receiving and keeping government funds, con-
trolling the disbursements thereof, and maintaining accounts of financial
transactions with each of the national government agencies. It is man-
dated as well to prepare and submit to the COA and other fiscal authori-
ties a daily statement of cash receipts, disbursements, and fund balances
in the National Treasury.

There are other government agencies that perform oversight functions, as

follows:

National Economic and Development Authority (NEDA) oversees de-

velopment and investment planning in government.

The Judiciary, Ombudsman and Sandiganbayan. The judiciary becomes

an arbiter of the proper (or improper) exercise of accountability when it
rules on official nonfeasance or malfeasance. Among the lower courts is a
special anti-graft court called the Sandiganbayan, which has exclusive
jurisdiction over graft and corruption cases brought against public offi-
cials and employees by the Ombudsman, a special prosecutor exclusively
tasked to investigate and prosecute erring public officials (Sto. Tomas,
1995:174).

Congress. The Senate and the House of Representatives also enforce ac-
countability in the public service through its purview functions such as in
the appropriation of funds, conduct of investigations in aid of legislation,
and its power to enact laws.

The Civil Service Commission is another accountability center with re-

gard to personnel administration.

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16 PM 230: Financial Management in Government

Role of the Government Manager

Financial management is an essential part of the bag of skills of a govern-
ment manager, or any manager for that matter. This is in view of the fact
that regardless of the type of organization, each one makes use of men,
materials, machinery, and other resources to achieve its goals.

Knowledge of the basic principles and operations of an otherwise highly

specialized field of financial management (accounting and budgeting, in
particular) enables managers to cut through its jargon. Managers need
not necessarily know or be well-versed with accounting entries, and the
technicalities of debits and credits. But they should be aware of how the
accounting system supports the budget process and how a properly de-
signed chart of accounts can result in more useful management informa-
tion (Miller, 1991:1).

Likewise, managers should be able to understand an audit report and

financial statements and be able to use these to evaluate the financial
standing of their organization.

In any organization, the finance function and other organizational func-

tions are necessarily integrated. Most decisions have budgetary implica-
tions. In government organizations, the concern and interest of managers
should go beyond compliance with rules or even the raising of revenue
from services rendered. Objectives should go as far as affecting the qual-
ity of life and improving the overall state of the economy, since all actions
and decisions of all government managers and/or agencies taken together
should have that impact.

In a more limited sense and from the financial aspect of management, the
role of government managers is to ensure that every peso spent is most
favorable to government, or that benefits have been maximized at least
cost.

Financial managers have the traditional role of ensuring that financial

resources are raised and spent efficiently. But it’s not only financial man-
agers who must be involved in this; all government managers are involved
in activities that are managerial and financial in nature (Miller, 1991:1).

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The role of financial managers is very important, strategic, pivotal, and

permanent. But since the financial manager is not the only one spending
the public budget, all spending units and managers entrusted with gov-
ernment resources should be responsible and accountable. They should
help safeguard government resources. They should know the rules of fi-
nancial management. They are expected to follow and implement the
rules issued by the state with regard to how government funds and prop-
erty should be managed, expended and utilized.

SAQ 1-2
The items below refer to a type of government organization (NGA,
LGU or GOCC). Write the correct type of government organization
in the blank before each item.

_____ 1. has nationwide coverage

_____ 2. passes its own local development plans and budgets,

generates income from local taxation, borrowing,
operation of local enterprises and other sources

_____ 3. operate like private corporations subsidized by the

national government

_____ 4. examples are departments, bureaus, services,

commissions, boards, tribunals, authorities, centers,
universities and colleges, which are responsible for
the planning and implementation of programs and
projects of the national government

_____ 5. these are provinces, cities, municipalities and

barangays—political subdivisions of the state that
enjoy political and fiscal autonomy

_____ 6. performs a proprietary function

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ASAQ 1-2
1. NGA 4. NGA
2. LGU 5. LGU
3. GOCC 6. GOCC

SAQ 1-3
Fill in the blanks with the appropriate word from the list below.

accounting administrative audit

budgetary favorable basic
financial

1. Most decisions in government have b________________

implications.

2. The role of government managers is to ensure that every peso

spent is most f________________ to government.

3. Managers should be aware of how the a________________

system supports the budget process.

4. Likewise, managers should be able to understand an

a____________ report and financial statements and be able to
use these to evaluate the financial standing of their organiza-
tion.

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ASAQ 1-3
audit 4.
accounting 3.
favorable 2.
budgetary 1.

References

Premchand, A. (1991). Public financial accountability. In Asian review of

public administration, Vol. XI, No. 2, pp. 45-70.
Briones, LM. Comments on the course guide for PM 230.
Diokno, BE. (1991). Getting the basics right: The Philippine case. In Asian
review of public administration, Vol. XI, No. 2, pp. 14-22.
Jones, R and M Pendlebury. (1996). Public sector accounting. 4th Edition.
London: Pitman Publishing.
McKinney, JB. (1986). Effective financial management in public and nonprofit
agencies. New York: Quorum Books.
Nolledo, JN. (1990). The new constitution of the Philippines annotated.
Sto. Tomas, PA. (1995). Administrative and financial accountability in the
Philippines. In Administrative and financial accountability: The ASEAN-
SAARC experience. Edited by SH Salleh and A Kar, Asian-Pacific Devel-
opment Centre, Kuala Lumpur, Malaysia, pp. 171-202.
Tapales, PD. (1988). The nature and scope of local government. In Local
government in the Philippines: A book of readings, Volume 1. Edited by
PD Tapales, JC Cuaresma and WL Cabo, UP-CLRG-NCPAG, pp. 5-
20.
Executive Order No. 292 or the 1987 Revised Administrative Code.

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