AN ACT APPROPRIATING FUNDS FOR THE OPERATION OF THE GOVERNMENT OF THE REPUBLIC OF THE PHILIPPINES FROM JANUARY ONE TO DECEMBER THIRTY-ONE, NINETEEN HUNDRED AND NINETY-FOUR, AND FOR OTHER PURPOSES

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Republic Act

AN ACT APPROPRIATING FUNDS FOR THE OPERATION OF THE GOVERNMENT OF THE REPUBLIC OF THE PHILIPPINES FROM JANUARY ONE TO DECEMBER THIRTY-ONE, NINETEEN HUNDRED AND NINETY-FOUR, AND FOR OTHER PURPOSES

Number

Republic Act No. 7663

Date of approval

—

Sections

Source

Supreme Court E-Library

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Section 1

SECTION 1. Appropriation of Funds. The following sums, or so much thereof as may be necessary, are hereby appropriated out of any funds in the National Treasury of the Philippines not otherwise appropriated, for the operation of the Government of the Republic of the Philippines from January one to December thirty-one, nineteen hundred and ninety-four except where otherwise specifically provided herein:
SUMMARY OF FY 1994 NEW APPROPRIATIONS
(Amount, In thousand pesos)
I.
CONGRESS OF THE PHILIPPINES
1,784,832,000
A.
Senate
472,000,000
A.1 Senate Electoral Tribunal
27,713,000
B.
Commission on Appointments
82,907,000
C.
House of Representatives
1,171,924,000
C.1 House Electoral Tribunal
30,288,000
II.
OFFICE OF THE PRESIDENT
611,749,002
A.
The President's Offices
611,749,002
III.
OFFICE OF THE VICE-PRESIDENT
45,363,000
A.
Office of the Vice-President
45,363,000
IV.
DEPARTMENT OF AGRARIAN REFORM
827,716,000
A.
Office of the Secretary
827,716,000
V.
DEPARTMENT OF AGRICULTURE
6,430,469,000
A.
Office of the Secretary
5,972,162,000
B.
Agricultural Credit Policy Council
75,730,000
C.
Fertilizer and Pesticide Authority
15,804,000
D.
Fiber Industry Development Authority
84,074,000
E.
Livestock Development Council
8,978,000
F.
National Agricultural and Fishery Council
86,927,000
G.
National Meat Inspection Commission
43,170,000
National Nutrition Council
28,787,000
National Stud Farm
5,599,000
Philippine Carabao Center
102,422,000
Sacobia Development Authority
6,816,000
VI.
DEPARTMENT OF BUDGET AND MANAGEMENT
261,101,000
A.
Office of the Secretary
258,085,000
B.
Procurement Service
3,016,000
VII.
DEPARTMENT OF EDUCATION, CULTURE AND SPORTS
37,956,910,000
A.
Office of the Secretary
37,780,450,000
B.
National Historical Institute
49,295,000
C.
National Library
36,374,000
D.
National Museum
58,907,000
E.
Records Management and Archives Office
20,099,000
F.
Philippine High School for the Arts
11,785,000
VIII.
STATE UNIVERSITIES AND COLLEGES
6,078,360,000
A.
NATIONAL CAPITAL REGION
2,506,144,000
A.1 Eulogio "Amang" Rodriguez Institute of Science and Technology
47,069,000
A.2 Philippine Merchant Marine Academy
42,217,000
A.3 Philippine Normal University
104,607,000
A.4 Philippine State College of Aeronautics
24,150,000
A.5 Polytechnic University of the Philippines
257,420,000
A.6 Rizal Technological Colleges
66,128,000
A.7 Technological University of the Philippines
126,440,000
A.8 University of the Philippines System
1,838,113,000
B.
REGION I – ILOCOS
416,955,000
B.1 Don Mariano Marcos Memorial State University
158,354,000
B.2 Mariano Marcos State University
98,735,000
B.3 Cotton Research and Development Institute
19,955,000
B.4 Pangasinan State University
75,216,000
B.5 University of Northern Philippines
64,695,000
C.
CORDILLERA ADMINISTRATIVE REGION
139,874,000
C.1 Abra State Institute of Science and Technology
16,900,000
C.2 Benguet State University
60,545,000
C.3 Ifugao State College of Agriculture and Forestry
23,683,000
C.4 Kalinga-Apayao State College
13,447,000
C.5 Mt. Province State Polytechnic College
25,299,000
D.
REGION II - CAGAYAN VALLEY
258,596,000
D.1 Cagayan State University
102,872,000
D.2 Isabela State University
88,602,000
D.3 Nueva Vizcaya State Institute of Technology
35,955,000
D.4 Nueva Vizcaya State Polytechnic College
19,765,000
D.5 Quirino State College
11,402,000
E.
REGION III - CENTRAL LUZON
295,196,000
E.1 Bulacan College of Arts and Trades
34,387,000
E.2 Central Luzon Polytechnic College
42,922,000
E.3 Central Luzon State University
86,616,000
E.4 Don Honorio Ventura College of Arts and Trades
29,970,000
E.5 Pampanga Agricultural College
26,806,000
E.6 Tarlac College of Agriculture
28,624,000
E.7 Tarlac State University
33,475,000
E.8 Western Luzon Agricultural College
12,396,000
F.
REGION IV - SOUTHERN TAGALOG AND PALAWAN
306,096,000
F.1 Don Severino Agricultural College
52,152,000
F.2 Laguna State Polytechnic College
17,154,000
F.3 Marinduque State College
19,910,000
F.4 Occidental Mindoro National College
25,619,000
F.5 Pablo Borbon Memorial Institute of Technology
32,054,000
F.6 Palawan National Agricultural College
41,198,000
F.7 Palawan State College
32,284,000
F.8 Rizal College of Agriculture and Technology
32,893,000
F.9 Romblon State College
19,627,000
F.10 Southern Luzon Polytechnic College
33,205,000
G.
REGION V- BICOL
251,477,000
G.1 Bicol University
111,094,000
G.2 Camarines Norte State College
35,721,000
G.3 Camarines Sur Polytechnic College
9,429,000
G.4 Camarines Sur State Agricultural College
35,760,000
G.5 Catanduanes State College
44,761,000
G.6 Partido State College
14,712,000
H.
REGION VI - WESTERN VISAYAS
299,848,000
H.1 Aklan State College of Agriculture
28,616,000
H.2 Iloilo State College of Fisheries
24,139,000
H.3 Northern Iloilo Polytechnic State College
35,577,000
H.4 Paglaum State College
25,376,000
H.5 Panay State Polytechnic College
37,615,000
H.6 Polytechnic State College of Antique
15,265,000
H.7 West Visayas State University
86,470,000
H.8 Western Visayas College of Science and Technology
46,790,000
I.
REGION VII - CENTRAL VISAYAS
125,722,000
1.1 Cebu State College
25,579,000
1.2 Cebu State College of Science and Technology
70,244,000
1.3 Central Visayas Polytechnic College
29,899,000
J.
REGION VIII - EASTERN VISAYAS
293,944,000
J.1 Eastern Samar State College
26,254,000
J.2 Leyte Institute of Technology
37,626,000
J.3 Leyte State College
24,053,000
J.4 Naval Institute of Technology
15,534,000
J.5 Palompon Institute of Technology
21,653,000
J.6 Samar State Polytechnic College
23,381,000
J.7 Tiburcio Tancinco Memorial Institute of Science and Technology
13,031,000
J.8 University of Eastern Philippines
39,768,000
J.9 Visayas State College of Agriculture
86,224,000
J.10 Tomas Oppus Normal College
6,420,000
K.
REGION IX - WESTERN MINDANAO
223,058,000
K.1 Basilan State College
10,897,000
K.2 Sulu State College
14,660,000
K.3 MSU-Tawi-Tawi College of Technology and Oceanography
86,045,000
K.4 Tawi-Tawi Regional Agricultural College
14,440,000
K.5 Western Mindanao State University
64,391,000
K.6 Zamboanga State College of Marine Sciences and Technology
32,625,000
L.
REGION X - NORTHERN MINDANAO
169,947,000
L.1 Bukidnon State College
26,303,000
L.2 Central Mindanao University
86,943,000
L.3 Mindanao Polytechnic State College
33,200,000
L.4 Misamis Oriental State College of Agriculture and Technology
10,656,000
L.5 Northern Mindanao State Institute of Science and Technology
12,845,000
M.
REGION XI - SOUTHEASTERN MINDANAO
M.1 Davao Oriental State College of Science and Technology
14,073,000
M.2 Southern Philippines Agri-Business and Marine and Aquatic School of Technology
14,272,000
M.3 University of Southeastern Philippines
52,859,000
N.
REGION XII - CENTRAL MINDANAO
670,299,000
N.1 Cotabato Foundation College of Science and Technology
27,130,000
N.2 Cotabato City State Polytechnic College
20,396,000
N.3 Mindanao State University
402,124,000
N.4 MSU-Iligan Institute of Technology
120,956,000
N.5 University of Southern Mindanao
72,255,000
N.
6 Sultan Kudarat Polytechnic State College
27,438,000
O.
FACULTY AND STAFF AND DEVELOPMENT FUND
40,000,000
IX.
DEPARTMENT OF ENERGY
293,867,000
X.
DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
4,377,961,000
A.
Office of the Secretary 4,238,731,000
B.
National Mapping and Resource Information Authority
139,230,000
XI. DEPARTMENT OF FINANCE
3,282,273,000
A.
Office of the Secretary
87,785,000
B.
Bureau of Customs
765,650,000
C.
Bureau of Internal Revenue
1,873,336,000
D.
Bureau of Local Government Finance
197,006,000
E.
Bureau of the Treasury
182,009,000
F.
Central Board of Assessment Appeals
4,634,000
G.
Economic Intelligence and Investigation Bureau
119,776,000
H.
Fiscal Incentives Review Board
419,000
I.
Insurance Commission
33,657,000
J.
National Tax Research Center
18,001,000
XII DEPARTMENT OF FOREIGN AFFAIRS
1,572,727,000
A.
Office of the Secretary
1,540,414,000
B.
Foreign Service Institute
24,447,000
C.
Technical Cooperation Council of the Philippines
2,117,000
D.
UNESCO National Commission of the Philippines
5,749,000
XIII DEPARTMENT OF HEALTH
7,418,233,000
A.
Office of the Secretary
7,332,191,000
B.
Dangerous Drugs Board
41,325,000
C.
Philippine Medical Care Commission
44,717,000
XIV. DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
12,919,893,000
A.
Office of the Secretary
970,313,000
B.
Local Government Academy
45,549,000
C.
National Police Commission
265,658,000
D.
Philippine National Police
9,820,527,000
E.
Bureau of Fire Protection
1,276,172,000
F.
Bureau of Jail Management and Penology
426,802,000
G.
Philippine Public Safety College
114,872,000
XV. DEPARTMENT OF JUSTICE
2,212,182,000
A.
Office of the Secretary
821,729,000
B.
Bureau of Corrections
262,423,000
C.
Public Attorney's Office
264,911,000
D.
Bureau of Immigration
80,577,000
E.
Commission on the Settlement of Land Problems
22,899,000
F.
National Bureau of Investigation
303,026,000
G.
Land Registration Authority
212,870,000
H.
Office of the Government Corporate Counsel
22,190,000
I.
Office of the Solicitor General
70,198,000
J.
Parole and Probation Administration
151,359,000
XVI. DEPARTMENT OF LABOR AND EMPLOYMENT
1,771,421,000
A.
Office of the Secretary
843,821,000
B.
Institute for Labor Studies
10,652,000
C.
National Conciliation and Mediation Board
54,165,000
D.
National Labor Relations Commission
145,714,000
E.
National Manpower and Youth Council
551,974,000
F.
National Maritime Polytechnic
20,203,000
G.
National Wages and Productivity Commission
50,306,000
H.
Philippine Overseas Employment Administration
94,586,000
XVII. DEPARTMENT OF NATIONAL DEFENSE
22,694,974,000
A.
Office of the Secretary
88,751,000
B.
Armed Forces of the Philippines
20,309,489,000
B.1 General Headquarters
2,581,755,000
B.2 Philippine Air Force
2,769,809,000
B.3 Philippine Army
6,073,002,000
B.4 Philippine Navy
3,384,820,000
B.5 Presidential Security Group
169,781,000
B.6 Armed Forces of the Philippines Medical Center
226,648,000
B.7 Citizen Armed Forces Geographical Units
877,185,000
B.8 Philippine Military Academy
241,512,000
B.9 AFP - Reservist and Retiree Affairs Program
39,607,000
B.10 AFP Pension and Gratuity
2,165,502,000
B.11 AFP Modernization Program
1,779,868,000
C.
Government Arsenal
160,086,000
D.
National Defense College of the Philippines
17,083,000
E.
Office of Civil Defense
38,057,000
F.
Philippine Veterans Affairs Office
2,081,508,000
F.1 Philippine Veterans Affairs Office (Proper)
1,783,434,000
F.2 Military Shrine Services
10,482,000
F.3 Veterans Memorial Medical Center
287,592,000
XVIII. DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS
23,180,953,000
A.
Office of the Secretary
23,157,946,000
B.
National Water Resources Board
17,253,000
C.
Toll Regulatory Board
5,754,000
XIX. DEPARTMENT OF SCIENCE AND TECHNOLOGY
2,857,318,000
A.
Office of the Secretary
1,347,770,000
B.
Advanced Science and Technology Institute
32,208,000
C.
Food and Nutrition Research Institute
38,555,000
D.
Forest Products Research and Development Institute
33,520,000
E.
Industrial Technology Development Institute
98,249,000
F.
Metals Industry Research and Development Center
68,126,000
G.
National Academy of Science and Technology
7,198,000
H.
National Research Council of the Philippines
14,030,000
I.
Philippine Atmospheric, Geophysical and Astronomical Services Administration
675,292,000
J.
Philippine Council for Advanced Science and Technology Research and Development
34,433,000
K.
Philippine Council for Agriculture, Forestry and Natural Resources Research and Development
75,223,000
L.
Philippine Council for Aquatic and Marine Research and Development
11,412,000
M.
Philippine Council for Health Research and Development
20,986,000
N.
Philippine Council for Industry and Energy Research and Development
18,481,000
O.
Philippine Institute of Volcanology and Seismology
53,778,000
P.
Philippine Nuclear Research Institute
69,241,000
Q.
Philippine Science High School
105,974,000
R.
Philippine Textile Research Institute
21,045,000
S.
Science Education Institute
88,741,000
T.
Science and Technology Information Institute
15,141,000
U.
Technology Application and Promotion Institute
27,915,000
XX. DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT
774,315,000
A.
Office of the Secretary
756,029,000
B.
Council for the Welfare of Children and Youth
4,831,000
C.
National Council for the Welfare of Disabled Persons
13,455,000
XXI. DEPARTMENT OF TOURISM
384,206,000
A.
Office of the Secretary
282,011,000
B.
Intramuros Administration
32,217,000
C.
National Parks Development Committee
69,978,000
XXII. DEPARTMENT OF TRADE AND INDUSTRY
1,439,108,000
A.
Office of the Secretary
1,091,509,000
B.
Board of Investments
146,024,000
C.
Bonded Export Marketing Board
3,018,000
D.
Construction Industry Authority of the Philippines
22,202,000
E.
Construction Manpower Development Foundation
14,607,000
F.
International Coffee Organization - Certifying Agency
5,226,000
G.
Philippine Trade Training Center
25,237,000
H.
Product Development and Design Center of the Philippines
131,285,000
XXIII. DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS
4,817,567,000
A.
Office of the Secretary
4,681,751,000
B.
Civil Aeronautics Board
10,846,000
C.
Maritime Industry Authority
60,428,000
D.
National Telecommunications Commission
58,334,000
E.
Office of Transportation Cooperatives
6,208,000
XXIV. NATIONAL ECONOMIC AND DEVELOPMENT AUTHORITY
303,015,000
A.
Office of the Director-General
215,906,000
B.
Commission on Population
58,871,000
C.
Philippine National Volunteer Service Coordinating Agency
5,556,000
D.
Tariff Commission
22,682,000
XXV NATIONAL STATISTICAL COORDINATION BOARD
339,636,000
A.
Office of the Secretary-General
31,763,000
B.
National Statistics Office
302,321,000
C.
Statistical Research and Training Center
5,552,000
XXVI. OFFICE OF THE PRESS SECRETARY
475,795,000
A.
Office of the Press Secretary (Proper)
51,358,000
B.
Bureau of Broadcast Services
132,999,000
C.
Bureau of Communications Services
13,146,000
D.
National Printing Office
100,742,000
E.
News and Information Bureau
49,524,000
F.
Philippine Information Agency
95,941,000
G.
Presidential Broadcast Staff (RTVM)
32,085,000
XXVII. OTHER EXECUTIVE OFFICES
2,001,485,000
A.
Commission on the Filipino Language
15,612,000
B.
Commission on Filipinos Overseas
15,601,000
C.
Committee on Privatization
874,000
D.
Cooperatives Development Authority
196,033,000
E.
Energy Regulatory Board
43,175,000
F.
Games and Amusements Board
13,502,000
G.
Government Corporate Monitoring and Coordinating Committee
7,835,000
H.
Housing and Land Use Regulatory Board
61,572,000
I.
Housing and Urban Development Coordinating Council
124,906,000
J.
Metropolitan Manila Authority
132,897,000
K.
Movie and Television Review and Classification Board
6,445,000
L.
National Commission on Culture and Arts
45,302,000
M.
National Commission on the Role of Filipino Women
18,171,000
N.
National Computer Center
102,423,000
O.
National Intelligence Coordinating Agency
100,778,000
P.
National Security Council
57,714,000
Q.
Office on Muslim Affairs
106,609,000
R.
Office for Northern Cultural Communities
85,454,000
S.
Office for Southern Cultural Communities
96,642,000
T.
Palawan Council for Sustainable Development Staff
29,172,000
U.
Philippine Gamefowl Commission
4,238,000
V.
Philippine Human Resource Development Center
23,785,000
W.
Philippine Racing Commission
12,214,000
X.
Philippine Sports Commission
70,595,000
Y.
Presidential Commission on Good Government
83,528,000
Z.
Presidential Commission for the Urban Poor
29,213,000
AA.
Presidential Committee on the Philippine Nuclear Power Plant
271,660,000
BB.
Presidential Council on Youth Affairs
22,266,000
CC.
Presidential Legislative Liaison Office
15,432,000
DD.
Presidential Management Staff
74,219,000
EE.
Securities and Exchange Commission
119,533,000
FF.
Videogram Regulatory Board
14,085,000
XXVIII.
JOINT LEGISLATIVE-EXECUTIVE COUNCILS
3,064,001
A.
Joint Legislative-Executive Foreign Debt Council
1
B.
B. Legislative-Executive Development Advisory Council
3,064,000
XXIX.
THEJUDICIARY
3,091,973,000
A.
Supreme Court of the Philippines and the Lower Courts
2,764,303,000
A.1 Presidential Electoral Tribunal
36,302,000
B.
Sandiganbayan
41,158,000
C.
Court of Appeals
235,983,000
D.
Court of Tax Appeals
14,227,000
XXX.
CONSTITUTIONAL OFFICES
2,808,198,000
A.
Civil Service Commission
229,454,000
A.1 Career Executive Service Board
48,703,000
A.2 Professional Regulation Commission
64,039,000
B.
B. Commission on Audit
1,546,955,000
C.
C. Commission on Elections
919,047,000
XXXI.
OFFICE OF THE OMBUDSMAN
178,406,000
XXXII
COMMISSION ON HUMAN RIGHTS
101,465,000
XXXIII
AUTONOMOUS REGIONS
2,115,851,000
A.
Cordillera Administrative Region
26,079,000
A.1 Cordillera Administrative Region (Proper)
15,655,000
A.2 Kalinga Special Development Authority
10,424,000
B.
Autonomous Regional Government in Muslim Mindanao
2,089,772,000
XXXIV.
BUDGETARY SUPPORT TO GOVERNMENT CORPORATIONS
6,744,384,001
A.
DEPARTMENT OF AGRICULTURE
1,996,424,000
A.1 National Food Authority
1,479,384,000
A.2 National Tobacco Administration
107,963,000
A.3 Philippine Coconut Authority
80,000,000
A.4 Philippine Fisheries Development Authority
17,513,000
A.5 Philippine Rice Research Institute
142,086,000
A.6 Quedan and Rural Credit Guarantee Corporation
90,000,000
A.7 Sugar Regulatory Administration
79,478,000
B.
DEPARTMENT OF ENERGY
1,408,918,000
B.1 National Electrification Administration
588,918,000
B.2 National Power Corporation
820,000,000
C.
DEPARTMENT OF FINANCE
150,000,000
C.1 Philippine Crop Insurance Corporation
50,000,000
C.2 Philippine Export and Foreign Loan Guarantee Corporation
100,000,000
D.
DEPARTMENT OF HEALTH
359,531,000
D.1 Lung Center of the Philippines
83,835,000
D.2 National Kidney Institute
95,000,000
D.3 Philippine Children's Medical Center
93,196,000
D.4 Philippine Heart Center
87,500,000
E.
DEPARTMENT OF NATIONAL DEFENSE
12,932,001
E.1 Philippine Veterans Assistance Commission
E.2 PHIVIDEC Industrial Authority
12,932,000
F.
DEPARTMENT OF PUBLIC WORKS AND HIGHWAYS
539,206,000
F.1 Local Water Utilities Administration
539,206,000
G.
DEPARTMENT OF TOURISM
66,273,000
G.1 Philippine Convention and Visitors Corporation
66,273,000
H.
DEPARTMENT OF TRADE AND INDUSTRY
126,752,000
H.1 Center for International TradeExpositions and Missions
64,042,000
H.2 Cottage Industry Technology Center
8,310,000
H.3 Export Processing Zone Authority
54,400,000
I.
DEPARTMENT OF TRANSPORTATION AND COMMUNICATIONS
483,336,000
1.1 Light Rail Transit Authority
46,237,000
1.2
Philippine National Railways
437,099,000
J.
NATIONAL ECONOMIC AND DEVELOPMENT AUTHORITY
15,000,000
J.1 Philippine Institute for Development Studies
15,000,000
K.
K. OFFICE OF THE PRESS SECRETARY
90,000,000
K.1 People's Television Network, Incorporated
90,000,000
L.
L. OTHER EXECUTIVE OFFICES
1,476,047,000
L.1 Asset Privatization Trust
21,600,000
L.2 Bases Conversion and Development Authority
35,000,000
L.3 Home Insurance and Guaranty Corporation
300,000,000
L.4 National Home Mortgage Finance Corporation
472,600,000
L.5 National Housing Authority
425,000,000
L.6 Philippine Deposit Insurance Corporation
10,000,000
L.7 Philippine Retirement Authority
7,000,000
L.8 Southern Philippines Development Authority
7,920,000
L.9 Subic Bay Metropolitan Authority
196,927,000
M.
BUDGETARY SUPPORT TO GOVERNMENT CORPORATIONS
19,965,000
XXXV.
AGRARIAN REFORM FUND
28,000,000
A.
Agrarian Reform Fund
28,000,000
XXXVI.
ALLOCATIONS TO LOCAL GOVERNMENT UNITS
49,462,997,000
A.
Internal Revenue Allotment
46,753,000,000
B.
Magna Carta for Public Health Workers Devolved to LGUs
662,000,000
C.
Special Shares of LGUs in the Proceeds of National Taxes
1,468,000,000
D.
Countrywide Industrialization Fund
120,000,000
E.
Local Officials Insurance Premium Fund
47,000,000
F.
Municipal Development Fund
412,997,000
XXXVII.
AREA DEVELOPMENT ASSISTANCE FUND
58,123,000
A.
Aurora Integrated Area Development Project
10,330,000
B.
Bondoc Development Program
9,642,000
C.
Central Visayas Water and Sanitation Project
38,151,000
XXXVIII
CALAMITY FUND
2,000,000,000
XXXIX
COMPENSATION ADJUSTMENT FUND
7,000,000,000
XL.
CONTINGENT FUND
800,000,000
XLI.
COUNTRYWIDE DEVELOPMENT FUND
2,977,000,000
XLII.
FOREIGN-ASSISTED PROJECTS SUPPORT FUND
462,375,000
XLIII.
GENERAL FUND ADJUSTMENTS
207,500,000
XLIV.
INTERNATIONAL COMMITMENTS FUND
664,803,000
XLV.
MISCELLANEOUS PERSONNEL BENEFITS FUND
2,806,468,000
XLVI.
NATIONAL UNIFICATION FUND
200,000,000
XLVII.
PROPERTY REPLACEMENT FUND
47,500,000
XLVIII.
APPROPRIATIONS FOR DEBT SERVICE
86,323,438,000
XLIX.
UNPROGRAMMED FUND
7,500,000,000
TOTAL NEW APPROPRIATIONS
322,694,974,004
GENERAL PROVISIONS
Receipts and Income

Section 2

SEC. 2. Fees, Charges and Assessments. All fees, charges, assessments, and other receipts or revenues collected by departments, bureaus, offices or agencies in the exercise of their functions, at such rates as are now or may be approved by the Secretary concerned, shall be deposited with the National Treasury and shall accrue to the General Fund pursuant to Section 44 of Book VI, E.O. No. 292 and Section 3 of B.P. Blg. 325: Provided, That certain receipts may be recorded as income of a Special Fund, a Fiduciary or a Trust Fund, or a fund other than the General Fund, when authorized by law and following such rules and regulations as may be issued by the Permanent Committee created under Section 45 of Book VI, E.O. No. 292: Provided, further, That all revenues or income accruing to special accounts in the General Fund may be made available for expenditure, subject to the Special Provision in this Act for the agencies concerned and to Special Budgets required under Section 35 of Book VI, E.O. No. 292: and Provided, furthermore, That whenever practicable and taking into account the cost reduction program of the government, when an agency contracts with another government office for fabrication of furniture or equipment, or for computer, printing or other services, the agency rendering such services may assess the requesting agency for the cost of production and services rendered and may utilize the proceeds thereof, subject to Section 35 of Book VI, E.O. No. 292, except as otherwise provided in this Act: and Provided, finally, That the schedule of fees, charges and assessments collectible by any government agency including government-owned and/or controlled corporations shall be posted in big bold characters in a conspicuous place in said government agency or corporation, including its branches or extension offices and that the updating and continuous display of said schedule shall be the responsibility of the head of the agency or corporation concerned.

Section 3

SEC. 3. Revolving Fund. Revolving funds shall be established and maintained only in cases where said funds are expressly created and authorized by law. Revolving funds already in existence shall continue their operations, except those which are converted into "Use of Income" provisions in this Act. Receipts derived from business-type activities of departments, bureaus, offices or agencies which are authorized by law to be constituted into a Revolving Fund shall be separately recorded and deposited in an authorized government depository bank, and may be made available for operational expenses of the said activity of the agency concerned, subject to the conditions prescribed under the special provision of the agency concerned and the rules and regulations as may be prescribed by the aforementioned Permanent Committee. The Revolving Fund shall be considered self-perpetuating and self-liquidating and all obligations or expenditures incurred by virtue of said business-type activities shall be charged against the Revolving Fund: Provided, That interest and other income earned shall be deposited with the National Treasury and shall accrue to the General Fund pursuant to Section 65 of P.D. No. 1445 in relation to Section 29(l) of Article VI of the Constitution. The agency concerned shall submit to the Department of Budget and Management, copy furnished the House Committee on Appropriations and the Senate Committee on Finance, a quarterly report of the income from this Fund and a quarterly report of expenditure. In case of failure to submit said requirements, no withdrawal in the subsequent quarter shall be allowed in audit except upon certification of the Department of Budget and Management that said report was submitted.

Section 4

SEC. 4. Trust Receipts. Receipts from non-tax sources authorized by law for specific purposes which are collected/received by a government office or agency acting as a trustee, agent or administrator, or which have been received as guaranty for the fulfillment of an obligation, and all other collections classified by law or regulations as trust receipts shall be treated as trust liability of the agency concerned and deposited in an authorized government depository bank or in the National Treasury, as the case may be, subject to the conditions prescribed under the Special Provisions of the agency concerned and to the rules and regulations as determined by the Permanent Committee created under Section 45 of Book VI, E.O. No. 292. Payment out of such funds shall be made in accordance with the purpose for which the fund is created and subject to accounting and auditing regulations: Provided, That deposits in authorized government depository banks shall be withdrawable, subject to existing budget, accounting and auditing rules and regulations without the need for issuance of a Notice of Cash Allocation: Provided, further, That if the amount is deposited in an interest-earning account, the interest shall accrue to the General Fund and shall be remitted to the National Treasury at the end of each quarter.

Section 5

SEC. 5. Seminar and Conference Fees. Departments, bureaus, offices or agencies which conduct training programs approved jointly by the Department of Budget and Management and the Civil Service Commission are authorized to collect seminar and conference fees from government and private agency participants, at such standard rates as the Department of Budget and Management and the Civil Service Commission shall deem appropriate. The proceeds derived from such seminars or conferences may be made available for the conduct of such seminars and conferences, subject to pertinent budget, accounting and auditing rules and regulations: Provided, That any excess therefrom shall be remitted to the National Treasury: Provided, further, That upon the conclusion of the seminar or conference, the office authorized to conduct the same shall submit to the Department of Budget and Management a report of the income realized and of the expenses incurred: Provided, finally, That no appropriation authorized in this Act shall be used to support or augment expenses for seminars or conferences.

Section 6

SEC. 6. Sale of Non-Serviceable, Obsolete and Other Unnecessary Equipment. Departments, bureaus, offices or agencies are hereby authorized to sell non-serviceable, obsolete, and other unnecessary equipment. Fifty percent (50%) of the proceeds from the sale of equipment of the agency shall be deemed automatically appropriated for the purchase of new ones except cars, vans and the like and for the repair or rehabilitation of existing vital equipment for which no fund has been provided in this Act.

Section 7

SEC. 7. Sale of Products. Departments, bureaus, offices or agencies are hereby authorized to sell products of agricultural, industrial or other projects, including official publications. The proceeds derived therefrom shall be deposited with the National Treasury and shall accrue to the General Fund, pursuant to Section 44 of Book VI, E.O. No. 292, unless otherwise provided by law or by Special Provision in this Act.

Section 8

SEC. 8. Donations. Departments, bureaus, offices or agencies are authorized to accept donations, contributions, grants, bequests or gifts, in cash or in kind, from foreign governments, international and local agencies, private entities or individuals for purposes relevant to their functions. Such receipts shall be accounted for in the books of the government and shall be subject to pertinent accounting and auditing rules and regulations. Such donations, whether in cash or in kind, shall be deemed automatically appropriated for the purposes specified by the donor. Receipts from cash donations and sale of donated commodities shall be remitted to the National Treasury and recorded as a Special Account in the General Fund. The Department of Budget and Management shall issue the necessary obligational authority on the basis of the grant agreement and in accordance with a Work and Financial Plan to be submitted by the recipient agency. The corresponding cash requirements shall be released upon remittance of the grant proceeds as certified by the Bureau of Treasury. The agency concerned shall submit to the Department of Budget and Management and to the Commission on Audit a quarterly report of the expenditures or disbursements of the amount released. The implementation of this section shall be in accordance with the rules and regulations issued jointly by the Department of Budget and Management and the Department of Finance.

Section 9

SEC. 9. Expenditures Funded from Borrowing. The amounts appropriated in this Act and funded from local or foreign borrowing shall be released in accordance with loan drawdowns or in the manner stipulated in the financing agreement concerned, subject to Section 35 of Book VI, E.O. No. 292.

Section 10

SEC. 10. Foreign Purchases and Other Importations. Purchases under foreign military sales agreements, heavy equipment imports for infrastructure projects and other importations of agencies which are financed by foreign borrowings or by Bangko Sentral consolidated borrowing programs shall be subject to the requirement of a certification of availability of appropriations released for the purpose, to the requirements of LOI No. 880 and to applicable laws, rules and regulations.

Section 11

SEC. 11. Loan Agreements. Departments, bureaus, offices or agencies, including government-owned and/or controlled corporations, shall in no case enter into foreign or domestic loan agreements, whether in cash or in kind, except upon concurrence of the Secretary of Budget and Management with respect to peso requirements and implications on expenditure ceilings and prior approval of the President of the Philippines, with the prior concurrence of the Monetary Board, subject to such limitations as may be provided by law: Provided, That the Monetary Board shall within thirty days from the end of every quarter of the calendar year, submit to the Congress of the Philippines a report of its decisions on applications for loans to be contracted or guaranteed by the government or government-owned and/or controlled corporations which have the effect of increasing the foreign debt. Loans shall not be contracted by agencies of the national government unless the full amount of the loan is covered by an Obligational Authority issued by the Secretary of Budget and Management. For this purpose, the budgetary implications of foreign-assisted projects shall be explicitly considered by the Secretary of Budget and Management and the office or agency concerned at the time of project design and financing negotiations. The project study shall specify the cash flow requirements of the project among others, for: (a) payment of principal and interest; (b) peso component of capital costs and project preparation; (c) infrastructure and support facilities needed to be directly financed by government; (d) operating and other expenditures which will be ultimately required for general fund support when the project is implemented; and (e) peso requirements needed as counterpart.

Section 12

SEC. 12. Performance Bonds and Deposits. Performance bonds and deposits filed or posted by private persons or entities with agencies of the government shall be deposited with an authorized government depository bank as trust liabilities and under the name of the agency concerned. Upon faithful performance of the undertaking or termination of the obligation for which the bond or deposit was required, any amount due shall be returned to the filing party and the office or agency concerned, withdrawable in accordance with accounting and auditing rules and regulations: Provided, That any interest accruing on deposit accounts and any forfeited amounts shall be recorded as income of the General Fund and shall be remitted to the National Treasury at the end of each quarter. This provision shall apply to bonds posted in cash, such as bidder's bond, guaranty bonds, bail bonds, judicial deposits for the benefit of clients, cash under litigation deposited in court or quasi-judicial bodies and other refundable and judicial bonds, and all bonds and deposits required by law, rules and regulations to be posted to ensure the faithful performance of an activity or undertaking.

AUTHORIZED EXPENDITURES

Section 13

SEC. 13. Restrictions on the Use of Appropriated Funds. The amounts released, particularly for, but not limited to, petroleum, oil and lubricants as well as for water, illumination and power services, telephone and other communication services, rents, retirement gratuity and terminal leave requirements shall be disbursed solely for such items of expenditures in accordance with the Work and Financial Plan as approved by the Secretary of Budget and Management.

The use of funds in violation of this Section shall be null and void, and shall subject the erring officials and employees to disciplinary action under the provisions of Sections 43 and 80 of Book VI, E.O. No. 292 and to appropriate criminal action under existing penal laws.

Section 14

SEC. 14. Restrictions on the Use of Government Funds. No government funds shall be utilized for the following purposes:
(1) To purchase motor vehicles, except medical ambulances, military and police patrol vehicles, other utility vehicles, road construction equipment, motorized bancas, those used for mass transport when necessary in the interest of the public service, and those authorized by the President, the Senate President, the Speaker of the House of Representatives, or the Chief Justice of the Supreme Court;
(2) To defray foreign travel expenses of any government official or employee, except in the case of training seminar or conference abroad when the officials and other personnel of the foreign mission cannot effectively represent the country therein and travels necessitated by international commitments;
(3) To provide fuel, parts, repair and maintenance to any government vehicle which is not permanently marked "For Official Use Only" with the name or logo of the agency, nor otherwise properly identified as a government vehicle and does not carry its official government plate number, except official vehicles assigned to the President, Vice-President, Senate President, Speaker of the House of Representatives, Chief Justice of the Supreme Court and Chairmen of the Constitutional Commissions and those used by personnel performing intelligence and national security functions: Provided, That in case of transport crisis, such as that occasioned by street demonstrations, welgang bayan, floods, typhoons and other emergencies, all government vehicles of any type whether luxury cars or utility vehicles, shall be made available to meet the emergency and utilized to transport for free the commuters on a round-the-clock basis;
(4) To pay honoraria, allowances or other forms of compensation to any government official or employee, except those specifically authorized by law;
(5) To be invested in nongovernment securities, money market placements and similar investments or deposited in private banking institutions.
The provisions of this section shall apply to local government units, political subdivisions and government-owned and/or controlled corporations.
The implementation of this section shall be in accordance with the rules and regulations issued by the Department of Budget and Management, in coordination with the Commission on Audit.

Section 15

SEC. 15. National Internal Revenue Taxes and Import Duties of National and Local Government Agencies as well as Government-Owned and / or Controlled Corporations, Including Armed Forces of the Philippines Commissary, Exchange Service (AFPCES) and Philippine National Police Storage Store System (PNPSSS). National internal revenue taxes and import duties payable by national government agencies to the National Government as well as customs duties and taxes for the importation of equipment by local government units, are deemed automatically appropriated. Tax expenditure subsidy to various government-owned and/or controlled corporations, including AFPCES, thru the Department of National Defense, and PNPSSS thru the Department of the Interior and Local Government, shall be deemed automatically appropriated, subject to approval by the Fiscal Incentives Review Board (FIRB) pursuant to Executive Order No. 93, as amended. The amounts pertaining to such taxes and duties shall be considered as revenue and expenditure of the government.

The implementation of this section shall be in accordance with guidelines jointly issued by the Department of Budget and Management and the Department of Finance.

Section 16

SEC. 16. Expenditure Components. Except by act of the Congress of the Philippines, no change or modification shall be made in the expenditure items authorized in this Act and other appropriations laws unless in cases of augmentations from savings in appropriations as authorized under Section 25(5) of Article VI of the Constitution.

Section 17

SEC. 17. Use of Savings. The President of the Philippines, the President of the Senate, the Speaker of the House of Representatives, the Chief Justice of the Supreme Court, the Heads of Constitutional Commissions under Article IX of the Constitution, the Ombudsman, and the Commission on Human Rights are hereby authorized to augment any item in this Act for their respective offices from savings in other items of their respective appropriations.

Section 18

SEC. 18. Priority in the Use of Savings. In the use of savings, priority shall be given to the augmentation of the amounts set aside for compensation, bonus, retirement gratuity, terminal leave, old-age pension of veterans and other personnel benefits authorized by law and those expenditure items authorized in agency Special Provisions and in other sections of the General Provisions of this Act.

Section 19

SEC. 19. Meaning of Savings and Augmentation. Savings refer to portions or balances of any programmed appropriation free of any obligation or encumbrance still available after the satisfactory completion or unavoidable discontinuance or abandonment of the work, activity or purpose for which the appropriation is authorized, or arising from unpaid compensation and related costs pertaining to vacant positions and leaves of absence without pay.

Augmentation implies the existence in this Act of an item, project, activity or purpose with an appropriation which upon implementation or subsequent evaluation of needed resources is determined to be deficient. In no case, therefore, shall a nonexistent item, project, activity, purpose or object of expenditure be funded by augmentation from savings or by the use of appropriations authorized otherwise in this Act.

Section 20

SEC. 20. Information Outlay. The appropriations pertaining to information activities of various departments, bureaus, offices or agencies shall be released upon presentation of an appropriate program of activities prepared by their respective Heads, copies of which shall be furnished the House Committee on Appropriations and the Senate Committee on Finance.

Section 21

SEC. 21. Purchase of Supplies, Materials and Equipment Spare Parts. The stock on hand of supplies, materials and equipment spare parts to be acquired through ordinary purchase out of appropriations herein provided shall at no time exceed normal three-month requirements, subject to pertinent rules and regulations issued by competent authority: Provided, That heads of departments, bureaus, offices or agencies or other instrumentalities of the government may approve the build-up of stocks on hand of critical supplies and materials as defined or specified by the Department of Budget and Management in anticipation of cost increases, or requirement of a national emergency, or of an impending shortage in the items concerned, specifying maximum quantities of individual items. Unless otherwise approved by the President, upon the joint recommendation of the Secretary concerned and the Chairman of the Commission on Audit, these stocks shall not exceed one year's need.

Section 22

SEC. 22. Emergency Purchases. Unless otherwise provided in this Act, departments, bureaus, offices or agencies of the National Government are authorized to make emergency purchases of supplies, materials and spare parts of motor transport equipment that are urgently needed for the repair of ambulances, motor vehicles, vessels and aircrafts or to meet an emergency which may involve the loss of, or danger to, life and/or property, or are to be used in connection with a project or activity which cannot be delayed without causing detriment to the public service, in a monthly amount not exceeding four percent (4%) of the annual agency expenditure program for supplies and materials out of the appropriations allotted for maintenance and other operating expenses of the agency concerned, except as may be authorized by the President of the Philippines upon the joint recommendation of the Department of Budget and Management and the Commission on Audit.

Section 23

SEC. 23. Purchase of Locally Manufactured Products. All appropriations for the procurement of equipment, supplies and materials authorized in this Act shall be used only for the purchase of locally manufactured equipment, parts, accessories, medicines and drugs, supplies and materials, except when none of the desired quality or standard is available in the market or when the price of the locally manufactured product is more than fifteen percent (15%) of that of a similar product offered by an entity other than a domestic entity pursuant to Section 4 of the Flag Law (Commonwealth Act No. 138, as amended.

Section 24

SEC. 24. Cultural and Athletic Activities. An amount not exceeding P50,000 per annum out of the appropriations allotted for maintenance and other operating expenses for each department, bureau, office or agency and P20,000 for each regional office of each regionalized department, bureau, office or agency, may be used for cultural and athletic activities, including purchase of uniforms at not more than P700 for each participant, and for supplies and necessary expenses for said activities. The amounts fixed in this Section constitute the allowable maximum to be expended by any department, bureau, office or agency for its cultural and athletic activities, except as otherwise approved by the President of the Philippines: Provided, That these amounts may be pooled by the Secretary concerned into one fund, programmed and controlled to best serve the needs of the department and all the offices, bureaus and agencies therein.

For purposes of this Section, the term "office or agency" shall be construed to refer only to departments and bureaus and the regular government offices or agencies under them.

Section 25

SEC. 25. Contracting Multi-Year Projects. In the implementation of multi-year projects, no agency shall enter into a contract without a multi-year Obligational Authority issued by the Department of Budget and Management for the purpose.

Notwithstanding the issuance of the multi-year Obligational Authority, the obligation to be incurred in any given calendar year, shall in no case exceed the amount programmed for implementation of the multi-year projects during said calendar year.

Section 26

SEC. 26. Extraordinary and Miscellaneous Expenses. Appropriations herein authorized may be used for extraordinary expenses not exceeding:
(a) P120,000 for each Secretary or equivalent;
(b) P40,000 for each Undersecretary or equivalent;
(c) P16,000 for each Assistant Secretary, head of bureau or organization of equal rank to a bureau and for each Department Regional Director; and
(d) P8,000 for each Bureau Regional Director.
In addition, miscellaneous expenses not exceedingP24,000 for each of the offices under the above named officials are herein authorized.
For purposes of this Section, extraordinary and miscellaneous expenses shall include, but shall not be limited to, expenses incurred for:
(a) meetings, seminars and conferences;
(b) official entertainment;
(c) public relations;
(d) educational, athletic and cultural activities;
(e) contributions to civic or charitable institutions;
(f) membership in government associations;
(g) membership in national professional organizations duly accredited by the Professional Regulation Commission;
(h) membership in the Integrated Bar of the Philippines;
(i) subscription to professional technical journals and informative magazines, library books and materials;
(j) office equipment and supplies; and
(k) other similar expenses not supported by the regular budget allocation.
In case of deficiency, the fund provided for the purpose shall be augmented from savings of the agency.
No portion of the amounts authorized herein shall be used for salaries, wages, allowances, intelligence and confidential expenses.
These expenditures shall be subject to the accounting and auditing rules and regulations.

Section 27Release of Intelligence and Confidential Funds.

SEC. 27. Release of Intelligence and Confidential Funds. - No amount appropriated in this Act shall be released or disbursed for confidential and intelligence activities unless specifically identified and authorized as such intelligence or confidential fund in this Act.
Intelligence and confidential funds provided for in the budgets of departments, bureaus, offices or agencies of the national government, including amounts from savings authorized by Special Provisions to be used for intelligence and counter-intelligence activities, shall be released only upon approval of the President of the Philippines: Provided, That at least eighty percent (80%) of intelligence and confidential funds shall be used for field operations.
All departments, bureaus and offices shall submit to the Secretary of the Department of Budget and Management, the Chairman of the House Committee on Appropriations and the Chairman of the Senate Committee on Finance, a quarterly report on the utilization of intelligence and confidential funds.

Section 28

SEC. 28. Release of Funds. Any provision of law to the contrary notwithstanding, the appropriations authorized for the Judiciary, Congress of the Philippines, the Commission on Human Rights, the Office of the Ombudsman, the Civil Service Commission, the Commission on Audit and the Commission on Elections in this Act shall be automatically and regularly released in accordance with the Work and Financial Plan.

Section 29

SEC. 29. Disbursement of Funds. All appropriated funds shall be disbursed only through the National Treasury and/or originally-chartered government-owned or controlled banks.

Section 30

SEC. 30. Funding of Contracts and Future Payment of Contractual Obligations. Notwithstanding the availability of deferred payment terms, departments, bureaus, offices or agencies concerned, before entering into contracts involving the expenditure of public funds, including contracts for services or consultancy, contracts of lease, equipment rental, construction of partitions or improvements in leased buildings, or contracts involving an increase in the approved contract price shall secure a certification of availability of funds for the purpose from the agency Chief Accountant, subject to applicable rules and regulations as may be issued by the Department of Budget and Management and to Sections 40 and 58 of Book VI, E.O. No. 292: Provided, That the certification of availability of funds sufficient to cover the cost of the contracted activities shall be contained in and made part of the contract duly signed by the Chief Accountant of the contracting agency, as provided for by LOI No. 968. Departments, bureaus, offices or agencies, before entering into contracts for delivery of goods or services against future payment, shall likewise first secure a certification of the availability of the full contracted amount for such goods or services out of the agency's appropriations. No contracts shall be entered into nor work undertaken without such certification of fund availability.

Section 31Service Contracts.

SEC. 31. Service Contracts. - Departments, bureaus, offices or agencies of the National Government are hereby authorized to enter into contracts with other government agencies, private firms and nongovernmental organizations for services related or incidental to their respective functions and operations, through public bidding or negotiated contracts, whenever it is impractical or more expensive for the government to directly undertake such functions and operations, subject to accounting and auditing rules and regulations: Provided, That the execution of the service contracts shall not operate to automatically abolish or render vacant any existing occupied position in the contracting office or agency.

Section 32

SEC. 32. Health Financial Assistance Program. Subject to the enactment of a law for the purpose, the amount necessary to cover increases authorized in medicare benefits for GSIS Medicare beneficiaries shall be taken from budgetary savings of national government agencies. For this purpose, the Department of Budget and Management is hereby authorized to set aside the amount necessary to cover this year's Financial Assistance Program from the appropriations provided in this Act for the current operating expenses of the national government agencies concerned. In subsequent years, the requirement for the Health Financial Assistance Program shall be included in the respective budgets of the agencies concerned. The Department of Budget and Management, the Philippine Medical Care Commission and the Government Service Insurance System shall jointly promulgate the necessary rules and regulations to implement this Section.

Section 33

SEC. 33. Funding of Personnel Benefits. The personnel benefits costs of government officials and employees shall be charged against the respective funds from which their compensations are paid.
All authorized supplemental or additional compensation, fringe benefits and other personal services costs of officials and employees whose salaries are drawn from special accounts or special funds, such as salary increases and adjustments, merit increases, incentive and service fees, vacation and sick leaves, retirement and life insurance premiums, compensation insurance premiums, health insurance (Medicare) premiums, HDMF contributions, hospitalization and medical benefits, scholarship and educational benefits, training and seminar expenses, all kinds of allowances, whether commutable or reimbursable, in cash or in kind, and other personnel benefits and privileges authorized by law, including the payment of retirement gratuities, separation pay and terminal leave benefits, shall be charged against the corresponding fund from which their basic salaries are drawn and in no case shall such personnel benefits costs be charged against the General Fund of the national government.
Officials and employees on detail with other offices, including the representatives and support personnel of auditing units assigned to serve other offices or agencies, shall be paid their salaries, emoluments, allowances and the foregoing supplemental compensation, fringe benefits and other personal services costs from the appropriations of their parent agencies, and in no case shall such be charged against the appropriations of the agencies where they are assigned or detailed, except when authorized by law.

Section 34

SEC. 34. Personnel Benefits Fund. The Employees Compensation Insurance Premium Fund, the National Government Contributions to the Health Insurance (Medicare) Fund and the Employers' Share in the Home Development Mutual Fund (Pag-IBIG) shall be released directly by the Department of Budget and Management to the Government Service Insurance System and the Home Development Mutual Fund.
Payment of amelioration benefits to cover the year-end bonus and cash gift provided under Republic Act No. 6686 shall be released to the department, bureau, office or agency concerned.
Savings generated in one department, bureau, office or agency shall be used to augment deficient funds in other departments, bureaus, offices or agencies.

Section 35

SEC. 35. Travelling Expenses. Officials and employees of the government may be allowed full payment of claims for reimbursement of travelling and related expenses incurred in the course of official travel, certified by the head of the agency concerned as absolutely necessary in the performance of an assignment and supported by receipts, chargeable to the allotment for travelling expenses.

The implementation of this Section shall be in accordance with the rules and regulations to be issued by the Department of Budget and Management.

Section 36Representation and Transportation Allowances.

SEC. 36. Representation and Transportation Allowances. - The following officials and those of equivalent rank as may be determined by the Department of Budget and Management while in the actual performance of their respective functions are hereby granted monthly commutable representation and transportation allowances payable from the programmed appropriations provided for their respective offices not exceeding the rates indicated below, which shall apply to each type of allowance:
(a) At P3,500 for Secretaries or equivalent;
(b) At P2,400 for Department Undersecretaries or equivalent;
(c) At P2,000 for Assistant Secretaries, Bureau Directors and Department Regional Directors or equivalent;
(d) At P1,700 for Assistant Bureau Directors, Department Assistant Regional Directors, Bureau Regional Directors, Department Service Chiefs or equivalent;
(e) At P1,400 for Assistant Bureau Regional Directors or equivalent;
(f) At P1,300 for Chief of Divisions, identified as such in the Personal Services Itemization.
The transportation allowance herein authorized shall not be granted to officials who are assigned a government vehicle or use government motor transportation. Unless otherwise provided by law, no amount appropriated in this Act shall be used to pay for representation and/or transportation allowances, whether commutable or reimbursable, which exceed the rates authorized under this Section. Previous administrative authorizations not consistent with the rates and conditions herein specified shall no longer be valid and payment shall not be allowed.
Allowances of those officials who are receiving salaries from special accounts or special funds shall be charged against the corresponding fund from which their salaries are charged. Officials on detail with other offices, including officials of the Commission on Audit assigned to serve other offices or agencies, shall be paid the allowance herein authorized from the appropriations of their parent agencies.

Section 37

SEC. 37. Official Vehicles and Transport. Government motor transportation may be used by the following officials, including those who may be specifically authorized by the President of the Philippines, the President of the Senate with respect to the Senate, and the Speaker, with respect to the House of Representatives, with costs chargeable to the appropriations authorized for their respective offices:
(a) The President of the Philippines;
(b) TheVice-President;
(c) The President of the Senate;
(d) The Speaker of the House of Representatives;
(e) The Chief Justice of the Supreme Court;
(f) The Secretaries, Undersecretaries and officials of equivalent rank;
(g) The Presiding Justice of the Court of Appeals;
(h) Ambassadors, Ministers Plenipotentiary and Consuls in charge of Consulates, in their respective stations abroad;
(i) The Chief of Staff, the Vice-Chief of Staff and the Commanding Generals of the major services of the Armed Forces of the Philippines; and
(j) The Heads of Constitutional Commissions.

Section 38

SEC. 38. Uniform and Clothing Allowance. The appropriations herein provided for each department, bureau, office or agency may be used for uniform and clothing allowance of employees at not more than P1,300 each per annum which may be given in kind, subject to the discretion of the department head concerned. Savings in the appropriations for each department, bureau or office may be used for this purpose where no amount is specifically appropriated in this Act.

Section 39

SEC. 39. Hazard Duty Pay. Upon recommendation of the Department Head and approval of the Department of Budget and Management, hazard pay may be allowed to officials and employees who are actually assigned in hardship or difficult areas, strife-torn or embattled areas, distressed or isolated stations, prison camps, mental hospitals, radiation-exposed clinics or laboratories, or disease-infested areas or in areas declared under state of calamity or emergency for the duration thereof which expose them to great danger, contagion, radiation, volcanic activity/eruption, occupational risks or perils to life, chargeable to savings in the appropriations of the department/agency concerned, which shall not be less than P100 nor more than P300 each per month, except in cases where the rates are specifically provided for under special laws, charters or enabling acts, in which case such rates shall govern, or where more incentives are needed to attract applicants, in which case the sum may be augmented at the rates to be determined by the Department Heads as may be necessary: Provided, That hazard pay by reason of strife-torn or embattled areas shall be subject to the certification issued by the Secretary of National Defense and the rates thereof shall be determined by the Secretary of Budget and Management on the basis of the area classification certified by the Secretary of National Defense. The Secretary of Budget and Management and the Secretary of National Defense shall review from time to time authorizations for the payment of hazard duty pay in strife-torn and embattled areas earlier issued and shall terminate such authorizations in areas where conditions no longer justify the continuation of hazard duty pay.

Section 40

SEC. 40. Honoraria. Departments, bureaus, offices or agencies are authorized to use their respective appropriations for payment of honoraria as compensation for services rendered by researchers, experts and specialists who are acknowledged authorities in their field of specialization and military personnel who are rendering security service to the Congress of the Philippines including its Committees, at such rates as the Department of Budget and Management may authorize, unless otherwise specifically provided by law.

Section 41

SEC. 41. Authorized Deductions, Incentive and Service Fees. Deductions from salaries, emoluments or other benefits accruing to any government employee may be allowed for the payment of obligations due or owing to government lending institutions such as government banks, the Government Service Insurance System, duly licensed insurance companies, savings and loans associations, and those organized for, and managed by, government employees. Deductions under Section 21 of R.A. No. 4670, otherwise known as the Magna Carta for Public School Teachers may be allowed, including such deductions representing amortizations arising from educational loan for tuition fees, reasonable amount for textbooks and other school obligations granted by insurance companies duly licensed by the Insurance Commission: Provided, That such deductions shall not reduce the employee's take home pay to an amount lower than one thousand pesos, after deducting all other statutory deductions: Provided, further, That the agencies and offices with existing deductions arrangements with private lenders, shall continue such deductions until the credits/loans outstanding or the premiums of the policies in force at the date of passage of this Act shall have been fully paid.
Service fees collected shall be deposited with the National Treasury or public financial institution and shall accrue to the General Fund, pursuant to Section 44 of Book VI, E.O. No. 292. Such fees may be made available for payment of incentive or service fees to employees who are actually and directly involved in the collection: Provided, however, That such payment to any employee may not, in the aggregate exceed fifty percent (50%) of his annual salary.
Any surplus of service fees deposited with the National Treasury pursuant to the provisions of the second paragraph hereof, shall form part of a provident fund to be established by the agency in favor of all its employees, which shall be available to employees for emergency needs, school and educational loans, hospitalization loans, minor but immediate need of repair of houses and other similar circumstances. This fund shall be administered pursuant to a set of uniform rules and regulations which the Office of the President shall promulgate.

Section 42

SEC. 42. Special Counsel Allowance. Lawyer-personnel in the legal staffs of departments, bureaus, offices or agencies of the National Government appearing in Court as special counsel in collaboration with the Solicitor General or Fiscals concerned are hereby authorized an allowance of P200 for each appearance, chargeable to savings in the appropriations allotted for personal services of their respective offices, but not exceeding P1,000 a month.

Section 43

SEC. 43. Quarters Allowance. Except as may be authorized by law, government officials and employees who, by virtue of their positions, are furnished free quarters or are charged only a nominal rate in government-owned buildings such as dormitories or living quarters in hospitals, state colleges, universities and schools, foreign posts and elsewhere, shall forfeit entitlement to any quarters allowance. In cases where portions of rented private buildings are authorized to be utilized for officials' quarters, the excess of rental cost over the quarters allowance of the officials shall be borne by the officials or employees concerned. Those who enjoy free quarters in government-owned or rented buildings but who are not entitled to quarters privileges, shall be charged the corresponding cost of rentals therefor. Unless fixed by law or regulations, the rate of quarters allowance or rental, as the case may be, shall be determined by the Department of Budget and Management.

Section 44

SEC. 44. Compensation of Contractual Personnel. Heads of departments, bureaus, offices or agencies, when authorized in their respective appropriations as provided in this Act, may hire consultants, experts and other contractual personnel to perform specific vital activities or services which cannot be provided by the regular staff of the agency, limited to such period when their services are reasonably required and to activities that shall have a definite expected output. Such contractual personnel may be paid compensation inclusive of fees, honoraria, per diems compensation and allowances not exceeding 120 percent of the minimum salary of an equivalent position in the National Classification and Compensation Plan, except as may be authorized by the Department of Budget and Management in the following instances: (a) when the consultant or expert is an acknowledged authority in his field of specialization; and (b) where the consultant or expert is hired to perform a specific activity or service that requires technical skill and expertise which local labor force cannot provide, or if such expertise is available, the supply is limited: Provided, That in no case shall such compensation exceed the salary of his immediate superior, except as may be otherwise approved jointly by the Civil Service Commission and the Department of Budget and Management.

Section 45

SEC. 45. Use of Appropriations for Retirement Gratuity and Terminal Leave. Release of appropriations authorized in this Act to cover retirement gratuity benefit claims shall be made on the basis of the Work and Financial Plan of offices and agencies as approved by the Department of Budget and Management. In no case shall payment be made except on the basis of creditable services as computed by the Government Service Insurance System in accordance with the provisions of existing retirement laws. Unless otherwise authorized by law, no amount appropriated in this Act shall be used for payment of retirement gratuity under the provisions of Section 12(c) of C.A. No. 186, as amended by R.A. No. 1616 and terminal leave benefits of retiring officials and employees which include in the computation thereof additional compensation as defined under retirement laws such as bonuses, per diems, allowances and overtime pay, or salary, pay or compensation given in addition to the base pay of the position or rank as fixed by law or regulation.
Savings generated in one department, bureau, office or agency shall be used to augment deficient funds in other departments, bureaus, offices or agencies.
The implementation of this section shall be in accordance with the rules and regulations issued jointly by the Civil Service Commission and the Department of Budget and Management.

Section 46

SEC. 46. Unauthorized Pre-Retirement Promotions and Salary Increases. No portion of the appropriations provided in this Act shall be used for automatic promotions or for salary increases and adjustments granted to retiring officials and employees, which are not authorized by law and duly formalized in a National Compensation Circular.

The implementation of this section shall be in accordance with the rules and regulations issued jointly by the Civil Service Commission and the Department of Budget and Management.

Section 47

SEC. 47. Personal Liability of Officials for Payment of Unauthorized Personal Services Cost. No official or employee of the National Government, including those of government-owned and/or controlled corporations, shall be paid any unauthorized personal services benefits charged against the appropriations in this Act, other appropriations laws or income of the government.
The payment of any unauthorized personal services benefit in violation of this Section is null and void. The erring officials and employees shall be subject to disciplinary action under the provisions of Section 43, Chapter 5 and Section 80, Chapter 7 of Book VI, E.O. No. 292 and to appropriate criminal action under existing penal laws.
ADMINISTRATIVE PROCEDURES

Section 48

SEC. 48. Scaling Down and Phase-Out of Activities of Agencies within the Executive Branch. The heads of departments, bureaus, offices and agencies are hereby directed to identify their respective activities which are no longer essential in the delivery of public services and which may be scaled down, phased-out or abolished, subject to Civil Service rules and regulations. Said activities shall be reported to the Office of the President through the Department of Budget and Management and to the Chairman, Committee on Appropriations of the House of Representatives and the Chairman, Committee on Finance of the Senate. Actual scaling down, phase-out or abolition of the activities shall be effected pursuant to Circulars or Orders issued for the purpose by the Office of the President.

Savings generated by departments, bureaus, offices and agencies on the abolition, phase-out or scaling down of unnecessary activities may be used by the departments, bureaus, offices and agencies concerned for the augmentation of their respective programs, projects and activities.

Section 49

SEC. 49. Implementation of Reorganization. Pursuant to Section 42, Chapter 5, Book VI of the Administrative Code of 1987, the appropriations includingthe functions, projects, purposes and activities authorized in this Act may be realigned as may be necessary to implement the reorganization of departments, bureaus, offices or agencies of the government as mandated by law. Any unexpended balances or savings in appropriations may be made available for the payment of retirement gratuities and separation benefits as authorized under existing laws to personnel affected by the reorganization.

Section 50

SEC. 50. Entitlement to Personnel Economic Relief Allowance (PERA). The Personnel Economic Relief Allowance (PERA) in the amount of Five hundred pesos (P500) per month shall be granted to all appointive national and local government employees occupying itemized plantilla positions with Salary Grade 23 or below, to casual and contractual employees of equivalent grade who have rendered at least twelve (12) months continuous or uninterrupted service and to company grade officers and non­commissioned and enlisted personnel of the Armed Forces of the Philippines who are receiving regular pay and to uniformed personnel of the Philippine National Police, Bureau of Fire Protection, Bureau of Jail Management and Penology and the Philippine Public Safety College: Provided, That employees of government-owned and/or controlled corporations shall be paid from their respective corporate fund: Provided, further, That appointive local government employees, except members of local legislative bodies, shall be paid from their respective internal revenue allotment and local funds in accordance with the following schedule:
For
For
Provinces/Cities
Municipalities
Special Cities and 1st Class
100%
90%
2nd Class and 3rd Class
90%
80%
4th Class, 5th Class and 6th Class
80%
70%
Provided, furthermore, That no employee whether national, local or corporate, receiving commutable representation and/or transportation allowance or equivalent fringe benefits or allowances under existing corporate policy or practice shall be granted the Personnel Economic Relief Allowance (PERA) herein authorized.

72 sections

Cite this law

AN ACT APPROPRIATING FUNDS FOR THE OPERATION OF THE GOVERNMENT OF THE REPUBLIC OF THE PHILIPPINES FROM JANUARY ONE TO DECEMBER THIRTY-ONE, NINETEEN HUNDRED AND NINETY-FOUR, AND FOR OTHER PURPOSES (Official Gazette). Retrieved via LawPlayer, https://lawplayer.com/ph/act/ra-7663

Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).

No copyright in works of the Government (RA 8293 s.176)

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