Preamble
WHEREAS, the proper allocation of government resources calls for the comprehensive review of government planning objectives and priorities, in conjunction with aggregate receipts and resources; WHEREAS, the earmarking for specific purposes of proceeds from taxes, imposts or other revenues of government, tends to frustrate a comprehensive review of priorities and resources available; WHEREAS, the initial operation and the implementation of certain priority activities may justify the creation of Special or Fiduciary Funds for a specified period of time; WHEREAS, the transfer of dormant or unnecessary Special and Fiduciary Funds to the General Fund would facilitate the implementation of social economic programs and projects which will benefit and improve the welfare of the masses. NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution, do hereby Order and Decree: