Allotment of funds to cover authorized appropriations.
Section 8
SEC. 8. Allotment of funds to cover authorized appropriations.— No appropriation to any bureau, office or agency shall become available for expenditure until such bureau, office or agency shall have submitted to the Commissioner of the Budget a request for allotment of funds, such request for allotment to consist of an estimate of the amount required for each activity and each purpose for which money is to be expended during the applicable allotment period, and until such estimate contained in the said request for allotment shall have been approved, increased or decreased by the Commissioner of the Budget and funds allotted therefor as hereinafter provided. The form of the said request for allotment shall be prescribed by the Commissioner of the Budget and shall be submitted to him at least 25 days prior to the beginning of the first allotment period. For purposes of the administration of the allotment system herein provided, each fiscal year shall be divided into four quarterly allotment periods beginning, respectively, on the first day of July, October, January and April: PROVIDED, That in any case where the quarterly allotment period is impracticable, the Commissioner of the Budget may prescribe a different period suited to the circumstances but not extending beyond the end of the fiscal year. Each request for allotment shall be reviewed by the Commissioner of the Budget and the respective amounts therein shall be allotted for expenditures, provided the estimate therein is within the terms of the appropriations as to amount and purpose, having due regard for the probable future needs of the bureau, office or agency for the remainder of the fiscal year or other term for which the appropriation was made, and provided the bureau, office or agency contemplates expenditure of the allotment during the period. Otherwise, the said Commissioner of the Budget shall act promptly upon all requests for allotment and terms of the appropriation and the prospective needs of the bureau, office or agency, and shall reduce the amount to be allotted accordingly. The Commissioner of the Budget shall act promptly upon all requests for allotment and shall notify every bureau, office or agency of its allotments at least 5 days before the beginning of each allotment period. The total amount allotted to any bureau, office or agency for the fiscal year or other term for which the appropriation was made shall not exceed the amount appropriated for said year or term. The Commissioner of the Budget shall also have authority at any time to modify or amend any allotment previously made by him. In case the Commissioner of the Budget shall discover at any time that the probable receipts from taxes or other sources for any fund will be less than were anticipated and that as a consequence the amount available for the remainder of the term of the appropriation, or for any allotment period will be less than the amount estimated or allotted therefor, he shall, with the approval of the President, and after notice to the bureau, office or agency concerned, reduce the amount or amounts allotted, or to be allotted, so as to prevent a deficit. The Commissioner of the Budget shall promptly transmit records of all allotments and modifications thereof to the Auditor General, the Chairman of the Committee on Finance of the Senate and the Chairman of the Committee on Appropriations of the House of Representatives. Commissioner of the Budget shall maintain re-showing at all times by funds, accounts, and other pertinent classifications for the amounts appropriated, the estimated revenues, the actual revenues or receipts, the amounts allotted and available for expenditures, the un-liquidated obligations, actual balances on hand, and the unencumbered balances of the allotments for each bureau, office or agency. No payment shall be made and no obligation shall be incurred against any fund, allotment or appropriation unless the accounting officers of the Budget Commission shall first certify that there is a sufficient unencumbered balance in such fund, allotment or appropriation, after taking into consideration all previous expenditures and outstanding obligations, to meet the same. Every expenditure or obligation authorized or incurred in violation of the provisions of this Act shall be void. Every payment made in violation of the provisions of this Act shall be illegal, and every official authorizing or making such payment, or taking part therein, and every person receiving such payment, or any part thereof, shall be jointly and severally liable to the Government for the full amount so paid or received. If any officer or employee of the Government shall knowingly incur any obligation or shall authorize or make any expenditure in violation of the provisions of this Act, or take part therein, it shall be ground for his removal by the officer appointing him, and if the appointing officer be other than the President and shall fail to remove such officer or employee, the President shall exercise such power of removal after giving notice of the charges and opportunity for hearing thereon to the accused officer or employee and to the officer appointing him. Since the effective operation of the allotment system with respect to the appropriations authorized in this Act s affected, by the appropriations authorized in other acts, the provisions of this section relating to the allotment system are hereby made expressly applicable to other approbations and funds of all kinds, including standing or continuing appropriations, and special trust and other funds; but the provisions hereof relating to the allotment system shall not apply to appropriations for the Congress of the Philippines, Supreme Court, Court of Appeals, Courts of First Instance and Justice of the Peace Courts nor appropriations or any other monies made available for the General Auditing Office and the Commission on Election.