Special Education Fund.
Section 37
SEC. 37. Special Education Fund.—The proceeds of the Special Education Fund accruing to local governments shall be used exclusively for the purposes enumerated in Section 1 of Republic Act No. 5447, and in accordance with rules and regulations issued by the Ministry of Education, Culture and Sports and the Ministry of the Budget. Said proceeds shall be considered a local fund and shall be subject to Presidential Decree No. 477, Presidential Decree No. 1375 and other applicable local budget laws and regulations.