Supplementary Reference:
GAM Vol. I http://rsso12.psa.gov.ph/sites/default/files/PDF%20files/Procurement/GAM_for_NGAs_Volume_I.pdf
Budgeting Process - https://www.dbm.gov.ph/wp-content/uploads/2012/03/PGB-B2.pdf
Budget Cycle - https://www.dbm.gov.ph/wpcontent/uploads/Executive%20Summary/2016/Budget%20Cycle.pdf
Basic Concepts in Budgeting - https://www.dbm.gov.ph/wp-content/uploads/2012/03/PGB-B1.pdf