One of the phases of budgetary process (in the Philippines) is budget implementation or execution. Compare the following systems in the release of NCA that were implemented by the Department of Budgeting and Management (DBM)

1 st system: releasing NCA for six months (January to June) but the cash lapses every end of the month. 2 nd system: releasing NCA quarterly but the cash lapses at the end of the year. Explain the advantages and disadvantages of each system in the point view of A) DBM and B) Different agencies of the government.