Section 3
SEC. 3. Article VIII, Chapter fifty-six of the same Code is amended by inserting between sections two thousand one hundred twenty-one and two thousand one hundred twenty-two a new section, to be known as section two thousand one hundred twenty-one-A, which shall read as follows: "SEC. 2121-A. General limitation upon amount expendable for salaries and wages.—Except as hereinbelow provided, there shall not be expended during any fiscal year for salaries and wages of provincial officials and employees an amount in excess of the following percentages of the ordinary and regular income that accrued to the general fund during the preceding fiscal year, exclusive of all balances carried forward from the preceding fiscal year, transfer from other funds, and all receipts from loans, aids or gifts from government or private funds. Per cent First class A provinces 40 First class B provinces 45 First and second class provinces 50 Third class provinces 55 Fourth class provinces 60 Fifth class provinces 70 The President of the Philippines may, upon recommendation of the Department of Finance, authorize any province to exceed such percentages under such conditions as he may prescribe."