Future Payment of Contractual Obligations.
Section 32
SEC. 32. Future Payment of Contractual Obligations.— Ministries, bureaus, offices or agencies, before entering into contracts for the present delivery of goods or services against promises of future payment, shall first secure fund certification for the full contracted amount for such goods or services out of the agency's appropriations. No work may be undertaken without such fund availability. When such appropriation is not available or is insufficient, the necessary funds may be charged to the Special Activities Fund, upon approval of a Special Budget provided under Section 40 of P.D. No. 1177, and the required payments shall then be charged to the Debt Service Fund provided in this Act when the obligation falls due.