Section 4
SEC. 4. All officials and employees of local government units receive the same benefits as are provided under Sections 1 and 2 of this Act chargeable against their respective local funds. For CY 1988 local government units (municipalities, cities and provinces) may realign their budgets including released NALGU Funds to give priority to the funding requirements under this Act and any deficiency may be booked as accounts payable to be paid on a first priority basis in succeeding years.