Presidential Decree No. 1421 (PD 1421) — Amending Presidential Decree No. 1177, Known as the Budget Reform Decree of 1977
WHEREAS, the Budget Reform Decree of 1977 institutionalizes
budgetary practice developed in the New Society under the provisions of the
Constitution of 1973;
WHEREAS, the initial implementation of the Decree has
resulted in the identification of need for further improvement in the budget
process, including those necessary to take into account the specifics of
Philippine Parliamentary practice;
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the
Philippines, by virtue of the powers vested in me by the Constitution, do hereby
order and decree:
SECTION 1. Parts of Section 2 of P.D. No. 1177 are hereby
amended to read as follows:
"d. 'Current operating expenditures' refer to appropriations for the purchase
of goods and services for current consumption or whose benefits are expected to
terminate within the fiscal year."
"g. 'Government-owned or controlled corporations' shall include all
corporations and financial institutions owned or controlled by the National
Government and performing governmental and/or proprietary
functions."
SEC. 2. Section 27 of P.D. No. 1177 is hereby amended to
read as follows:
"SEC. 27. Schedule of Budget Consideration. The
Committee on Appropriations shall report the general appropriations bill to the
National Assembly within seven consecutive session days after the bill has been
referred to it.
"The National Assembly shall start the discussion of said bill on second
reading likewise within seven consecutive session days from the day of
submission of said report.
"Debate shall be terminated on or before the eighteenth consecutive session
day from the beginning of the discussions. Final action thereon shall be taken
within three consecutive session days after the submission of the printed bill
incorporating approved amendments: Provided, That a printed statement
of final amendments shall be sufficient basis for approval of the
bill."
SEC. 3. Section 32 of P.D. No. 1177 is hereby amended to
read as follows:
"SEC. 32. Supplemental Appropriations. After the
President shall have submitted the general appropriations bill, supplemental
appropriations measures shall be considered only if supported by actually
available funds or by new revenue measures."
SEC. 4. The title of Section 35 is hereby amended to read
"Reports on Guaranty Obligations."
SEC. 5. A second paragraph is hereby added to Section 45 of
P.D. No. 1177, as follows:
"Except as otherwise provided by law, the maximum number of permanent
positions in a bureau, office or agency shall not exceed the number of permanent
positions included in the approved staffing pattern and in the approved special
budgets for the said bureau, office or agency: Provided, That savings
from personal services may be used to create additional positions to implement
the regionalization of agencies under the integrated reorganization plan or for
expansion of essential services, subject to prior approval of the Commissioner
of the Budget and to the provisions of Section 40 hereof."
SEC. 6. Section 55 of P.D. No. 1177 is hereby amended and
augmented as follows:
"d. Payment of salaries or money value of vacation and sick leaves of
employees who have been suspended or dismissed as a result of administrative or
disciplinary action, or separated from the service through no fault of their own
and who have been subsequently exonerated and/or reinstated by virtue of
decisions of competent authority:"
"n. Payment of expenses incurred for confidential national security purposes
which shall be accounted for solely on the certification of the President as
Commander in Chief, or the officers in charge of national security missions as
may be specifically designated by him;
"o. Obligations under perfected contracts approved by the President;
"p. Payment of outstanding obligations not exceeding P500.00 for each item of
expenditure incurred in any previous year, upon recommendation of the head of
agency concerned and approval of the Commissioner of the Budget, but without
prejudice to the administrative liability of the official or employee
responsible for the incurrence of obligations in the absence of fund
availability."
SEC. 7. This Decree shall take effect immediately.
Done in the City of Manila, this 9th day of June in the year of Our Lord,
nineteen hundred and seventy-eight.
(Sgd.) FERDINAND E. MARCOS
President of the
Philippines
By the President:
(Sgd.) JUAN C. TUVERA
Presidential Assistant
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
