The agencies responsible in performing government accounting functions are which of the following sets?

• A. COA, DBM, and BTr
• B. COA, DBM
• C. COA
• D. DBM, BTr

Answer: (A)

In government accounting, the flow involves budgeting, cash management, and accountability. The Commission on Audit provides the independent audit of government funds and financial statements, ensuring legality and proper use of resources. The Department of Budget and Management is responsible for formulating the national budget, allocating appropriations, and overseeing spending to keep funds controlled. The Bureau of the Treasury handles the actual cash management—receipts, disbursements, and movement of funds through the system. Together, these three cover the essential functions of budgeting, cash handling, and auditing, so all three are involved in performing government accounting functions. If any one role were missing, there would be gaps in oversight, budgeting, or cash operations.