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LETTER OF INSTRUCTIONS
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LETTER OF INSTRUCTIONS NO. 457 |
All Others Concerned
To supplement measures already issued regarding budgetary reforms in the preparation of the General Appropriations Decree for CY 1977 and in order to rationalize the purpose and intention of Special and General Provisions which have become so numerous and varied that they tend to overshadow the regular features of the Budget, the following policy guidelines shall be observed:
1.
No special or general provision shall be embodied
in the General Appropriations Decree unless it relates specifically to
some particular appropriation therein, pursuant of Sec. 16 (2), Article
VIII of the Constitution.
2. General
Provisions shall specify the conditions,
limitations and/or qualifications governing the use of funds common or
of general application to agencies where such conditions, limitations
and/or qualifications are not provided in basic statutes.
3. Special
Provisions shall specify the conditions,
limitations and/or qualifications governing the use of funds unique to
an agency where such conditions, limitations and/or qualifications are
not provided in basic statutes.
4. The
following special provisions should be deleted
in the CY 1977 budget:
(a)
Those which provide for the exercise of functions
inherent to agencies, and which should instead be covered by an agency
directive or circular.
(b) Those
which earmark funds and appropriations for
personal services, maintenance and operating expenditures and capital
outlays, as they are deemed included in the appropriate
program/projects portion of the budget of the Department/ Agency
concerned.
(c) Those
already covered by existing laws,
circulars, letters of instructions and other Presidential issuances and
administrative directives.
(d) All
existing authority to utilize savings and/or
unexpended balances of appropriations of the different agencies,
particularly those remaining as of the end of the fiscal period. Each
agency must present a well-planed, systematic and meaningful budget of
expenditures to support its operational needs without resorting to use
of savings or unexpended balances from its appropriations.
(e) Those
which are of common or general application
like rates for consultant's fee, overtime, per diems, honoraria,
representation and transportation allowances, and which should be
covered by General Provisions, Presidential Decrees or Executive
Orders, uniformly applicable to agencies not governed by a charter,
otherwise, Charter rates should be followed.
(f) Those
which provide for clothing, laundry,
subsistence, quarters and other allowances of institutional, off-shore
and personnel working under similar circumstances which should be
covered by a General Provision, providing for standard rates applicable
to all.
The Commissioner of the Budget is hereby directed to review all existing special and general provisions including those proposed for incorporation in the budget and see to it that this Letter of Instructions is complied with.
This Letter of Instructions shall take effect immediately.
Done in the City of Manila, this 8th day of September, in the year of Our Lord, Nineteen Hundred and Seventy-Six.
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