Basic Government Accounting and Budgeting


The Human Resource Management Section organized a live webinar via zoom entitled “Basic Government Accounting and Budgeting” last June 23, 2020 hosted at NAPOLCOM Regional Office 1, Government Center, Sevilla, City of San Fernando, La Union.

This webinar solely focused in learning the budgeting fundamentals that every local government professional should know. Moreover, it provides an overview of the budgeting process in governments and highlights the important areas in which budget information is incorporated into the financial statements of governments.

The participants were composed of police officers from various police stations of Ilocos Sur and personnel from other NAPOLCOM Regional Offices reaching a total of ninety-five (95) participants all in all.

The live webinar formally started lead by Mr. Ryan A. Espina, Administrative Officer II, followed by the acknowledgement of participants by Ms. Fatima S. Alviarne, Administrative Office V and Chief of the Human Resource Management Section.

Ms. Elizabeth F. Salarzon, Chief Administrative Officer, warmly welcomed the participants with a heartfelt opening message. She stressed out the continous implementation of the Commission’s mandate of extending public servcie amidst the raging effect of covid-19 over the nation through the effective conduct of live webinars and programs in its newest platform via zoom application.

Our office invited one Director Aileen T. Arcin, CPA, Staff Service Chief, Financial Service, NAPOLCOM, to be the Guest of Honor and Speaker. Dir. Arcin humbly delivered her inspirational message with an encouragement for the participants to continually have the heart to learn inspite of the disturbances brought by the pandemic. She shortly discoursed lessons for budget processing cycle, fundamental principles of financial transaction and realities on government spending.

After which, the seminar proper have started with an introduction of two distinguish guests both from the Commission on Audit Region 1. Firstly, Ms. Perlita A. Calacsan, MBA, CPA, defined government accounting as stated under Section 109 of P.D. No. 1445 and explaining further the terms and figures interrelated within. Subsequently, Ms. Calacsan also elaborated the objectives of government accounting and government accounting manual under Section 110 of P.D. 1445 discussing further the general ledger and the presentation on accounting reports and financial statements.

Thereafter, Ms. Jonalyn C. Pagaduan, CPA, presented about basic government budgeting conferring about basic concepts on allotment, appropriation and obligation. She also emphasized the approved budget in the government system relating with the budget cycle process as discussed by the first speaker.

After the discussion proper, awarding of certificates was done to extend grateful appreciation for the invaluable knowledge and expertise shared by our guest speakers. The certificate and token for the speaker was awarded by Atty. Monday R. Samson, Regional Director, Atty. Leilani P. Vecina, Officer-In-Charge, Office of the Assistant Regional Director and Ms. Elizabeth F. Salarzon, Chief Administrative Officer.

The seminar was formally closed by Atty. Vecina with a grateful message for the opportune and valuable knowledge shared by the speakers and the utmost cooperation and active participation offered by the participants.


Written by:
Richelle Mae F. Ocampo

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