Section 6
SEC. 6. Unless otherwise authorized by law, all sums, set aside in the appropriations for the various Bureaus, offices, and provinces shall be expended solely for the specific purpose for which appropriated, and for no other, and no amount appropriated for any of the four general items of "salaries and wages," "miscellaneous expenses," "furniture and equipment," and "special appropriations," shall be available for the payment of expenses coming under any other of the said items: Provided, That at the request of a Department head, the Emergency Board may authorize of the transfer of all or part of the appropriations made for any item under "miscellaneous expenses" to any other item thereunder of the same Bureau or office, if the interest of the public service requires it. And for the purposes of this proviso, the Friar Lands Division, the San Lazaro Estate Division, the Industrial Division of the Bureau of Prisons, the Division of Cold Storage and Ice Plant, and the Marine Railway and Repair Shops, shall be considered as separate and distinct Bureaus and offices.