01
Approved budget
Amount approved by law for this purpose.
Term in official records
Appropriation
Reading guide
What does each amount mean?
Start with the four stages below. They help you distinguish an approved budget, a commitment to pay, and a recorded payment.
From budget to payment
These stages describe funding. Reports of completed work and service quality are separate.
02
Allowed to commit
Amount the agency is authorized to commit to contracts and other spending. This is not a payment.
Term in official records
Allotment
03
Committed to pay
Amount the government has recorded a commitment to pay, now or in the future.
Term in official records
Obligation
04
Reported payments
Recorded payments or settlements of commitments. These do not measure completed work.
Term in official records
Disbursement
Check the date and what is included. Records may cover different periods and scopes. A total is shown only when records can be compared and every included project has an amount. Agency-wide payments are not divided among districts without records.
How we handle records
Full amounts, in pesos
When the original document uses thousands of pesos, we multiply by 1,000 to show the full amount. We check that no pesos or centavos are lost.
Each project counted once
A document subtotal is not treated as another project. One project may appear under more than one place, but its amount is counted once in combined records.
A missing record is not ₱0
We show “No reviewed record” when a reviewed amount is not available here. We do not infer no spending, no contract, a delayed project, or an absence of issues.
Confirm before linking
We check official codes, agency, year, place, and amount before linking a budget item to a contract. Matching names alone are not enough.
Three questions, different documents
Where does the funding stand?
Check the approved budget, authority to commit, commitments to pay, and reported payments. Each needs its own record.
What work is complete?
Reports of completed work, inspections, or acceptance are needed. The percentage paid is not the percentage of work completed.
What needs a closer look?
Read audit findings with their dates, scopes, and agency responses. We do not assign an overall corruption or “all clear” score to a project.
Common questions
Does “released” mean the money has been paid?
Not always. A release may authorize an agency to make spending commitments or use cash. A payment record is still needed to establish that the contractor was paid. Official records distinguish allotment authority from a Notice of Cash Allocation (NCA).
Why are the first places grouped by DPWH office?
The projects in the reviewed document are organized this way. The office area is called an engineering district. It differs from a congressional district. Town or barangay boundaries are not guessed when they are absent from the document.
Does no linked audit finding mean there are no issues?
No. It means we have not linked a reviewed finding here. Each audit has its own period and scope; it does not answer every question about a project.
Are proposals and later budget changes included?
The current records show original amounts in the budget law (GAA). Proposals and later changes need separate review. A difference between the government proposal (NEP) and the GAA alone does not establish a budget “insertion”; records of the steps in between are needed.
Found an error in a record?
Start with the official document. When reporting an error to Amito, include the project link, document page, and what needs correcting. Corrections are reviewed before they are shown.
Official definitions: DBM glossary · Documents used