Section 1
SECTION 1. Section one of Republic Act Numbered Twenty-three hundred sixty-one, entitled "An Act Reverting to the General Funds of the National Government the Cash Balances of Certain Special or Revolving Funds Under Certain Conditions," is hereby amended as follows: "SEC. 1. Any provision of law to the contrary notwithstanding, the whole or any such portion of any outstanding cash balance of any special or revolving fund upon certification by the Auditor General, as determined by him from the financial statements periodically submitted to the General Auditing Office, to the effect that the fund has completely stopped operation for the last two years or that the cash balance has remained intact or dormant for the same number of years, is hereby transferred to the general funds of the National Government, and written report of such transfer shall immediately be given by the Auditor General to the President of the Philippines, the Secretary of Finance, the Commissioner of the Budget and the Treasurer of the Philippines."