Section 97
SEC. 97. Public funds for the defense of the Philippines shall be appropriated, expended, and accounted for according to six purposes, as follows: I. Pay and Allowances of Personnel. II. Maintenance of Personnel. III. Transportation IV. Armament, Equipment, and Supplies. V. Construction. VI. Miscellaneous. Provided, That each purpose shall be divided into items as hereinafter described and that funds appropriated for one purpose shall not be expended for any other purpose: Provided, further, That for a period of ten years following the passage of this Act, all funds appropriated for any of the above purposes and remaining unexpended at the end of each fiscal year shall be available for expenditure under the same purposes in succeeding fiscal years. PURPOSE I.—Personnel This purpose shall include the following items: base pay, longevity pay, commutation of quarters, and clothing allowance of officers and enlisted men of the Regular and Reserve Forces, the pay and allowances of cadets at the Military Academy, the wages and salaries of civilian employees, agents, and unskilled laborers, the allowances provided by law for persons undergoing Preparatory Military Training and the amount or amounts annually appropriated for the Pension and Retirement Fund of the Army. PURPOSE II.—Maintenance of Personnel This purpose shall include the following items: Subsistence sanitation and hospitalization, and quartering of the Regular Force and of the Reserve Force when on active duty, including the lighting, heating and upkeep of all buildings necessary to the National Defense; the training and education of the Regular and Reserve Forces and of persons undergoing Preparatory Military education, for the welfare of the Army, and for burial of members of the Army who die in active service. PURPOSE III.—Transportation This purpose shall include the following items: The authorized travel expenses as fixed by regulations of the civil and military personnel of the army, the authorized transportation of trainees to and from their homes, the authorized travel expenditure of members of the Reserve Force on active duty or when called for regular annual training, the purchase and maintenance of animal and water transportation, the maintenance and upkeep of motor transportation, and the packing and transportation of all armament, equipment, and supplies. PURPOSE IV.—Armament, Equipment, and Supplies This purpose shall include the following items: Weapons and their component parts, signal, and engineer equipment and supplies, ammunition, quartermaster, medical and air corps supplies and equipment, the supplies for the maintenance and upkeep of mobilization centers, and all items necessary in the development of the National Defense forces. PURPOSE V.—Construction This purpose shall include the construction of land and sea-coast defenses, the construction of barracks, quarters, hospitals, depots, arsenals and all other buildings required for the National Defense, and the acquisition of real estate. PURPOSE VI.—Miscellaneous Expenditures This purpose shall include the miscellaneous expenditures of the various arms and services of the Military Establishment and of the Central General Staff as determined by the President, and the contingencies of the Army.