Section 14
SEC. 14. Restrictions on the Use of Government Funds. No government funds shall be utilized for the following purposes: (1) To purchase motor vehicles, except medical ambulances, military and police patrol vehicles, other utility vehicles, road construction equipment, motorized bancas, those used for mass transport when necessary in the interest of the public service, and those authorized by the President, the Senate President, the Speaker of the House of Representatives, or the Chief Justice of the Supreme Court; (2) To defray foreign travel expenses of any government official or employee, except in the case of training seminar or conference abroad when the officials and other personnel of the foreign mission cannot effectively represent the country therein and travels necessitated by international commitments; (3) To provide fuel, parts, repair and maintenance to any government vehicle which is not permanently marked "For Official Use Only" with the name or logo of the agency, nor otherwise properly identified as a government vehicle and does not carry its official government plate number, except official vehicles assigned to the President, Vice-President, Senate President, Speaker of the House of Representatives, Chief Justice of the Supreme Court and Chairmen of the Constitutional Commissions and those used by personnel performing intelligence and national security functions: Provided, That in case of transport crisis, such as that occasioned by street demonstrations, welgang bayan, floods, typhoons and other emergencies, all government vehicles of any type whether luxury cars or utility vehicles, shall be made available to meet the emergency and utilized to transport for free the commuters on a round-the-clock basis; (4) To pay honoraria, allowances or other forms of compensation to any government official or employee, except those specifically authorized by law; (5) To be invested in nongovernment securities, money market placements and similar investments or deposited in private banking institutions. The provisions of this section shall apply to local government units, political subdivisions and government-owned and/or controlled corporations. The implementation of this section shall be in accordance with the rules and regulations issued by the Department of Budget and Management, in coordination with the Commission on Audit.