Appropriation refers to an authorization made by law or legislative enactment directing payment out of government funds under specified conditions or for specific purposes. Allotment is an authorization issued by the DBM to an implementing agency to incur obligations for specified amounts contained in a legislative appropriation. Budget may be construed as the total amount of appropriations programmed to be spent during the budget year and that can be supported by available resources in accordance with the fiscal program to enable the national government to enter into contract for the delivery of goods and services to the public. Obligations are liabilities legally incurred and committed to be paid for by the government either immediately or in the fut...