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ADMINISTRATIVE ORDERS
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ADMINISTRATIVE ORDER NO. 47 -
AMENDING ARTICLE 417 OF THE RULES AND REGULATIONS IMPLEMENTING THE
LOCAL GOVERNMENT CODE OF 1991 APPROVED AND ADOPTED BY ADMINISTRATIVE
ORDER NO. 270 (1992)
WHEREAS, there is a need to amend Article
417 of the Rules and Regulations Implementing Republic Act No. 7160,
otherwise known as the "Local Government Code 1991", prescribed by
Administrative Order No. 270 (1992), regarding the allowable changes in
the local annual budgets;
WHEREAS, the Oversight Committee, constituted pursuant to Sec. 533
of Republic Act No. 7160, recommends the amendment of Article 417 of
the Implementing Rules and Regulations;
NOW, THEREFORE, I, FIDEL V. RAMOS, President of the Republic of the
Philippines, by virtue of the powers vested in me by law, do hereby
order:
Section 1.
"Art. 417.
"No ordinance providing for a supplemental budget shall be enacted
except for the following:
(a)
Funds actually available refer to the amount of money actually
collected as certified by the local treasurer at any given point during
the fiscal year which is over and above the estimated income collection
for that point in the year. Thus, funds are actually available when
realized income exceeds estimated income as of the said fiscal year.
Funds are likewise deemed actually available when there are savings.
For this purpose, savings refer to portions or balances as of any given
point in the fiscal year of any programmed or allotted appropriation
which remain free of any obligation or encumbrance and which are still
available after the satisfactory completion or the unavoidable
discontinuance or abandonment of the work, activity or purpose for
which the appropriation was originally authorized, or which result from
unobligated compensation and related costs pertaining to vacant
positions and leaves of absence without pay.
(b)
Now revenue source refers to money measures not otherwise considered
during the preparation and enactment of the annual budget. Such new
revenue measures include ordinance passed by the Sanggunian during the
fiscal year but after the annual budget had already been enacted into
law which imposes new local taxes, charges, fees, fines or penalties,
or which raises existing local taxes, charges, fees, fines or
penalties. Such revenue sources also include new or higher remittances,
contributions, subsidies or grants in aid from the National Government
or from government corporations and private entities which have not
been included in the estimate of income which served as basis for the
annual budget.
"An
ordinance providing for a supplemental budget may also be enacted in
times of public calamity by way of budgetary realignment to set aside
appropriations for the purchase of supplies and materials or the
payment of services, which are exceptionally urgent or absolutely
indispensable to prevent imminent danger to, or loss of, life and
property, in the jurisdiction of the local government unit or in other
areas declared in a state of calamity by the President. Such ordinance
shall clearly indicate the sources of funds available for
appropriations, as certified under oath jointly by the local treasurer
and the local accountant and attested by the local chief executive, and
various items of appropriations affected, and the reasons for the
changes."
Sec. 2.
Sec. 3.
DONE in the City of Manila this
12th day of April in the year of Our Lord, Nineteen Hundred and
Ninety-Three.
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