Section 338
Section 338 of Republic Act No. 7160, as amended, otherwise known as the "Local Government Code of 1991", Section 88 of Presidential Decree No. 1445, as amended, otherwise known as the "Government Auditing Code of the Philippines", and any law to the contrary notwithstanding, provinces, cities and municipalities may advance payment if required by the supplier, manufacturer, or distributor: Provided, That the authority to make advance payment shall be for the procurement of COVID-19 vaccines and to secure other goods and services necessary for their storage, transport, deployment, and administration: Provided, further, That the deployment of vaccines in every province, city and municipality must be in accordance with the criteria set by the Interim National Immunization Technical Advisory Group (NITAG): Provided, finally, That this section shall have retroactive application from January 1, 2021.