Name: Clemente, Samantha Nicole R.
AC16 – Government Accounting
Section: CBEA-01-602A February 15, 2025
GENERAL APPROPRIATIONS ACT (GAA) FY 2023-2025
Department of Finance
Bureau of Internal Revenue
Budget Items 2023 2024 2025
1.) General Administration and Support 2,856,270,000 3,793,884,000 3,943,773,000
2.) Revenue Administration Program 9,590,461,000 11,199,674,000 12,949,523,000
Description #1: The budget item GAS covers the operational expenses necessary for the overall
administration and management of the BIR. The budget allocation for 2023 is 2,856,270,000. In
2024, the budget increased to ₱3,793,884,000, reflecting a 32.8% rise. However, by 2025, the
budget further increased to ₱3,943,773,000, marking a 3.95% increase from 2024.
Description #2: This budget item supports activities directly related to tax collection and revenue
generation. In 2023, the budget was ₱9,590,461,000, and it increased to ₱11,199,674,000, a 16.8%
rise in 2024. In 2025, the budget grew to ₱12,949,523,000, reflecting a 15.6% increase. It shows
here that there has a consistent and significant increases each year.
Department of National Defense
Philippine Air Forces
Budget Items 2023 2024 2025
3.) Force Development 16,104,664,000 17,324,523,000 21,209,017,000
Description #3: This budget item focuses on the modernization and enhancement of the Philippine
Air Force’s capabilities. In 2023, the budget for Force Development was ₱16,104,664,000. In
2024, it increased to ₱17,324,523,000, reflecting a 7.57% rise. However, in 2025, it shows that the
budget has a significant jump to ₱21,209,017,000, marking a 22.42% increase.
Department of Migrant Workers
Overseas Worker Welfare Administration
Budget Items 2023 2024 2025
4.) Social Protection and Welfare For
OFWs Program 10,668,614,000 2,371,908,000 2,394,343,000
Description #4: In 2023, the budget for the program is 10,668,614,000. However, in 2024, there
was a sharp decrease marking a 77.76% reduction, while in 2025, it was reflecting a 0.95% rise.
The large budget allocation in 2023 might have been due to pandemic-related assistance programs,
while the sharp decrease in 2024 and 2025 suggests a return to regular levels of funding.
Congress of the Philippines
Senate
Budget Items 2023 2024 2025
5.) Senate Relocation 2,429,760,000 4,382,000,000 4,243,435,000
Description #5: The budget for Senate Relocation increased significantly in 2024, indicating
major progress in the construction and setup of the new Senate complex. The slight decrease in
2025 suggests that the project is nearing completion, with most of the heavy expenditures already
covered in the previous year.
