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Government financial accountability

Follow the money — stage by stage.

How much was proposed, approved, released, committed and actually paid out? This dashboard keeps each stage of the budget cycle separate, and never treats an institution's budget as money personally controlled by an official.

National budget

General Appropriations Act

Officially reported
2026 GAA (RA 12314)
₱6.793T
Signed 5 Jan 2026
Growth 2022→2026
+35.2%
Nominal
Vetoed at signing
₱92.5B
Unprogrammed appropriations
Education sector
₱1.345T
Largest sector share

Budget timeline, 2022–2026

  • RA 11639
  • RA 11936
  • RA 11975
  • RA 12116
  • RA 12314

2026 highlights reported at signing

  1. 1
    Education sector₱1.345T
  2. 2
    Health sector₱448.13B
  3. 3
    Agriculture₱297.1B
  4. 4
    Unprogrammed appropriations (after veto)₱150.9B

Sector totals use DBM's sectoral groupings and are not additive. Department-level figures will be imported from the DBM Budget of Expenditures and Sources of Financing (BESF).

By department

Seven years of appropriations, 2020–2026

Department-level General Appropriations Act figures, and how key program lines moved from the President's proposal through Congress.

Where the national budget goes

Largest departments, FY2026 GAA · total ₱6.793T

  1. 1
    Automatic Appropriations₱2.296T
  2. 2
    Dept. of Education₱1.015T
  3. 3
    Dept. of Public Works and Highways₱530.9B
  4. 4
    Congress of the Philippines₱476.44B
  5. 5
    Dept. of the Interior and Local Government₱310.47B
  6. 6
    Dept. of National Defense₱310B
  7. 7
    Dept. of Health₱304.59B
  8. 8
    Budgetary Support to Government Corporations₱274.7B
  9. 9
    Dept. of Social Welfare and Development₱270.19B
  10. 10
    Dept. of Agriculture₱186.51B
  11. 11
    State Universities and Colleges₱144.07B
  12. 12
    Dept. of Transportation₱137.85B

Appropriations per the General Appropriations Act, department level. Excludes automatic appropriations listed separately (e.g. debt service, IRA/NTA) where DBM does not assign them to a department.

Program lines, FY2020 GAA → FY2027 House bill

How much each program got at every stage: NEP (President's proposal), House and Senate bills, and the enacted GAA

DPWH · Source: BetterGov.ph Budget, from DBM GAA extracts and the People's Budget Coalition. NEP and bills are proposals, not enacted appropriations.

Public works

DPWH infrastructure contracts

Every contract in DPWH's published list, FY2016–2026. Explore individual projects on the map in Projects & Funds.

DPWH contracts by year

248,220 contracts · ₱6.379T in contract amounts

DPWH contracts by region

Contract amounts, FY2016–2026

  1. 1
    Region III₱668.09B
  2. 2
    Region IV-A₱607.71B
  3. 3
    Region V₱520.58B
  4. 4
    Region X₱464.11B
  5. 5
    Region XI₱442.15B
  6. 6
    National Capital Region₱438.2B
  7. 7
    Region VIII₱389.62B
  8. 8
    Region I₱348.69B
  9. 9
    Region IV-B₱348.13B
  10. 10
    Region XIII₱303.02B
  11. 11
    Region VII₱301.69B
  12. 12
    Region II₱283.19B
  13. 13
    Cordillera Administrative Region₱258.49B
  14. 14
    Region VI₱258.02B
  15. 15
    Region XII₱223.45B
  16. 16
    Region IX₱219.69B
  17. 17
    Negros Island Region₱158.1B
  18. 18
    Central Office₱146.14B
Revenue

Where the money comes from

BIR tax collections

Where the money comes from — total collections by year

BetterGov.ph Transparency, from BIR

About these figures

GAA amounts come from DBM's General Appropriations Act extracts as compiled by BetterGov.ph (public domain). DPWH figures are contract amounts from DPWH's Transparency Portal, not payments. BIR figures are total collections reported by the Bureau of Internal Revenue. Each stage of the budget cycle is kept separate below.
Important distinction

Five numbers that are often confused

News stories and campaign claims often mix these up. Every figure on this platform is labeled with its stage.

01
Proposed

The executive's budget request (National Expenditure Program, or the local chief executive's executive budget). Not yet law.

02
Approved allocation (appropriation)

The amount the legislature authorized in the GAA or appropriation ordinance — the legal ceiling on spending.

03
Allotment

Authorization issued by DBM (or the local budget office) allowing an agency to incur obligations up to a specific amount.

04
Obligation

A commitment to pay, e.g. a signed contract or purchase order.

05
Actual disbursement

Cash actually paid out.

Government Spending Journey (illustration)

How ₱100 of appropriation typically narrows before it becomes cash paid out. Illustrative proportions only — not a measured figure.

Approved allocation₱100M
Allotment released₱94M (94% of previous)
−₱6M not yet carried forward
Obligated (contracts signed)₱82M (87% of previous)
−₱12M not yet carried forward
Disbursed (cash paid)₱70M (85% of previous)
−₱12M not yet carried forward
Projects reported complete₱61M (87% of previous)
−₱9M not yet carried forward
Local governments

Provincial, city & municipal budgets

Local government budgets are not yet connected
Provincial, city, municipal and barangay budgets are published by the Bureau of Local Government Finance (BLGF) and in each LGU's Full Disclosure Policy postings. They will be imported from those official sources — no estimates are shown.