Extraordinary and Miscellaneous Expenses.
Section 26
SEC. 26. Extraordinary and Miscellaneous Expenses.— Except as otherwise provided in this Act, appropriations herein authorized may be used for extraordinary expenses not exceeding: (a) P30,000 for each Minister or equivalent; (b) P10,000 for each Deputy Minister or equivalent; (c) P4,000 for each Assistant Secretary, Director or head of bureau, office, or central organization of equal rank; (d) P3,000 for each Ministry Regional Director, and (e) P2,000 for each Bureau Regional Director. Each bureau, office or central organization of equal rank is also authorized to use an amount not exceeding P6,000 per annum for official entertainment and other miscellaneous expenses. These expenditures shall be payable on reimbursement basis upon presentation of receipts and chargeable to appropriations allotted for maintenance and other operating expenses of the corresponding office. For purposes of this Section, extraordinary and miscellaneous expenses shall include, but not be limited, to expenses incurred for or during meetings, seminars and conferences, official entertainment, public relations, educational, athletic and cultural activities, contributions to civic or charitable institutions, membership fees in government associations, subscription to professional technical journals and informative magazines and materials, and other similar expenses that are not supported by the regular budget allocation: Provided, That no portion of the amounts authorized herein shall be used for the creation of positions, nor for salaries, wages or allowances.