b) Budget Calendar - refers to the schedule of budget preparation, budget authorization, budget execution and evaluation. c) General Appropriations Act - refers to the official (and approved) budget of the entire National Government. d) Integrated Results and Risk Based Audit Approach (IRRBA) - an audit approach that integrates the different types of audit being done by COA, including forensic audit, holistic audit methodology that takes into consideration the projected and actual outputs and outcomes of programs, projects and activities of government agencies using the OPIF and MFOs prescribed by DBM in the context of implementing the public financial management reforms. e) Medium Term Expenditure Framework (MTEF) - refers to the tool under the Public Expenditure Management Program for determining the available resources, and allocating these resources in line with government priorities; covers a three-year forecast of agency baseline and proposed new and approved programs, which will be automatically rolled over into budgetary allocation on an annual basis toward providing agency predictability in planning and programming. f) National Budget Memorandum - refers to the publications and or issuances of DBM setting forth guidelines and policies regarding specific issues and or concerns. g) Organizational Performance Indicator Framework (OPIF) - refers to the whole-of-government strategic policy and expenditure framework within which agency performance, focused on outputs and outcomes, is measured using performance indicators to help improve resource and/ or budget allocation. h) Technical Budget Hearing - refers to a regular activity wherein agencies present and justify their agency budget proposals to DBM. This enables DBM bureaus/office concerned to formulate recommendations on the Agency’s proposed budget (in a given year) in preparation for the deliberation with the Executive Review Board. 38