A
collection of Philippine laws, statutes and codes
not
included or cited in the main
indices
of
the
Chan Robles Virtual Law Library
PRESIDENTIAL DECREE NO. 477
PRESIDENTIAL DECREE NO. 477 - TO
BE KNOWN AS THE DECREE ON LOCAL FISCAL ADMINISTRATION
|
chanroblesvirtualawlibrary
WHEREAS,
the recent enactment of the Local Tax Code, the Real Property Tax Code
and other revenue measures has provided the local governments with
additional sources of income that will stabilize and bolster their
financial capacity to contribute to the collective efforts for
national growth; chanroblesvirtualawlibrary
WHEREAS, in the past, local government funds have been either wasted or
dissipated for lack of sound financial plans and adequate fiscal
controls;chanroblesvirtualawlibrary
WHEREAS, the proper and efficient utilization of available local
resources is crucial to the early realization of primary developmental
goals and objectives;chanroblesvirtualawlibrary
WHEREAS, there is a pressing need to strengthen the administrative
machinery for local treasury operations in order to induce the
judicious conservation and management of local government resources;chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me by the Constitution do hereby
adopt, promulgate and decree as part of the law of the land, this
Decree, the full text of which follows:cralaw:red
CHAPTER I
General Provisions
Section 1. Scope. — This Decree shall govern the
conduct and management of the financial affairs, transactions, and
operations of provinces, cities, municipalities and barrios, and shall
provide the organization for local administration in the local
governments.
Section 2. Fundamental Principles. — Local government
financial affairs, transactions, and operations shall be governed by
the fundamental principles set forth hereunder;chanroblesvirtualawlibrary
(a) No money shall be paid out of the treasury except
in pursuance of a lawful appropriation or other specific statutory
authority.
(b) Public funds and monies shall be spent solely for
public purposes.
(c) Revenue is obtainable only from sources
expressly authorized by law and collection thereof shall at all times
be acknowledged properly.
(d) All monies officially received by a public
officer in any capacity or upon any occasion shall be accounted for as
government funds, except as may otherwise be specifically provided by
law or competent authority.
(e) Trust funds shall not be paid out of the treasury
except in fulfillment of the purpose for which the trust was created or
fund received.
(f) Every officer of the government whose duties
permit or require the possession or custody of government funds shall
be properly bonded and such officer shall be accountable and
responsible for said funds and for the safekeeping thereof in
conformity with the provisions of law.
(g) Local governments shall formulate sound financial
plans and the local budgets shall, by and large, be based on functions,
activities, and projects, in terms of expected results.
(h) Fiscal responsibility shall, to the greatest
extent, be shared by all those exercising authority over the financial
affairs, transactions and operations of the local governments.
Section 3. Supervisory authority of the Department of
Finance. — The Department of Finance shall exercise general supervision
over the financial affairs of the local governments and, except as
otherwise specifically provided by law, over all funds the investment
of which is authorized by law. For the purpose, and along with the
powers, duties and functions vested upon it by law, shall be the
responsibility of the Department to:cralaw:red
(a) Formulate and execute fiscal policies that will
promote the financial stability and growth of the local governments;chanroblesvirtualawlibrary
(b) Provide the local governments with policy
guidelines in the preparation and adoption of sound financial plans and
review the local budgets in order to enhance the maximum utilization of
local funds and resources;chanroblesvirtualawlibrary
(c) Adopt and enforce the necessary measures that
will improve local treasury operations and foster effective financial
management at the local levels; and
(d) Ensure the proper use, custody and safekeeping of
public funds in the local governments.
In order to attain the foregoing objectives, the Secretary of Finance
shall exercise direct executive supervision over all treasury officials
and personnel in the local governments. chanroblesvirtualawlibrary
CHAPTER II
The Local Funds and Other Special Funds
ARTICLE I.
Initial Receipt and Disposition, Composition and Safekeeping
Section 4. Definition of "Fund". — A fund is a sum of
money or other resources set aside for the purpose of carrying out
specific activities or attaining certain objectives in accordance with
special regulations, restrictions or limitations and constituting an
independent fiscal and accounting entity.
Section 5. Accounting of Monies Received by Public
Officers. — Except as otherwise specially provided, all monies received
by a public officer shall be accounted for as Government Funds.
Section 6. Payment of Government Monies into the
Treasury. — Officers of the government authorized to receive and
collect monies arising taxes, revenues, or receipts of any kind shall
remit the full amounts as received and collected by them into the
treasury of the branch of the Government to which such officers in
their collecting capacity respectively pertain, to the credit of the
particular account or accounts to which the monies in question
initially belong. The amount of such collections ultimately payable to
other branches of the Government, shall thereafter be transferred to
the respective treasuries of those branches, under regulations which
the Commission on Audit shall prescribe.
Section 7. The Local Funds. — Provincial, city and
municipal governments shall maintain only two locals funds, namely, the
general fund and the infrastructure fund and they shall be used to
account for such monies and resources as may be received in and
disbursed from the local treasury.
(a) The General Fund shall consist of monies and
resources not otherwise accruing to any other fund and shall be
available for the payment of expenditures, obligations or purposes not
specifically declared by law as chargeable to, or payable from any
other fund, through transfers of monies or resources therefrom to other
funds of the local government for their augmentation and use may be
made by proper appropriation.
(b) The Infrastructure Fund shall consist of monies
and resources raised or earmarked by law, including those which under
existing laws accrue to the road and bridge fund, allotments under
Republic Act No. 917, as amended, and transfers from the General Fund,
which shall be available exclusively for the following purposes:cralaw:red
(1) The repair, maintenance, improvement, and
construction of roads, bridges, and highways. However, in applying this
fund to such uses, adequate provision shall be made for the maintenance
of existing unabandoned roads and bridges before any new construction
is undertaken.
(2) The providing and maintaining of wharves, piers,
and docks, in accordance with plans and specifications furnished by the
proper national office, and for removing, obstructions to navigation.
(3) Subsidizing or for acquiring, operating, and
maintaining means of water transportation within the province or city
or between the province or city and neighboring provinces and city or
islands or to decree rivers and provide facilities for communication
and transportation by river, as well as establishing and operating
telephone systems.
(4) The construction, improvement, maintenance and
repair of wharves, piers, and docks; plazas, parks, monuments and
playgrounds,; street lighting; artesian sewerage and drainage systems;
and other permanent public improvements.
(5) The acquisition of lands and buildings for public
use.
Construction of roads and bridges shall include preliminary
investigation and surveys besides actual construction.
Subject to the approval of the Secretary of Finance, the local board or
council may, upon proper justification, transfer any unappropriated
balance of this fund to cover exceptionally urgent needs of the
province, city, or municipality.
Section 8. Special Education Fund. — There shall be
maintained in the local treasuries a separate fund to be known as the
Special Education Fund which shall consist of the respective shares of
provinces, cities and municipalities in the proceeds of the additional
one per cent real property tax levied and appropriated for educational
purposes under Republic Act No. 5447, as amended by Section 41 and 87
(b) of Presidential Decree No. 464, otherwise known as the Real
Property Tax Code.
Section 9. Trust Funds. — Trust funds are private and
public monies which have officially come into the possession of the
administrator, of which have been received as a guaranty for the
fulfillment of some obligation. A trust fund is available only for the
specific purpose for which it was created or for which it came into the
possession of the Government.
Section 10. Separation of Books and Depository
Accounts. — Local treasurers shall maintain separate books and
depository accounts for each fund in their custody or administration
under such rules and regulations as the Commission on Audit may
prescribe.
Section 11. Depository Accounts. — Local treasurers
shall maintain their depository accounts with Banks duly designated as
government depositories by the Central Bank of the Philippines.
Municipal Treasurers shall deposit their funds with the Provincial
Treasurers who, in turn, shall deposit the same with the duly
designated banks. Provincial, city and municipal treasurers may
directly deposit with duly designated banks excess local funds under
time deposit accounts, upon resolution of the local legislative body
upon approval by the Provincial Treasurer and the Provincial Auditor,
in the case of municipal funds.
Earnings of such deposits shall accrue to the proper fund. chanroblesvirtualawlibrary
Section 12. Separation of Personal Money from Public
Funds. — Local treasurers and other accountable officers shall keep
personal monies separate and distinct from government funds in their
custody and shall not make profit out of public money or otherwise
apply the same to any use not authorized by law.
ARTICLE II.
Special Accounts
Section 13. Special Accounts to be Maintained in the
General Fund. — There be maintained in the general fund of the local
government concerned special accounts for the following:cralaw:red
A. Public utilities and other economic enterprises.
B. Barrio Development Fund. — There is hereby created
a barrio development fund to be constituted from the annual
contribution from each province, city, or municipality in amounts not
exceeding five hundred pesos per barrio. This fund shall be spent
solely for community development projects which meet the requirements
set forth by the Secretary of Local Government and Community
Development.
The provincial or city treasurer, who shall be the custodian of this
fund, shall maintain in his books a special account therefor. The
provincial treasurer shall make releases from this fund thru the
municipal treasurer concerned who shall be responsible for the proper
disbursement and accounting of the same.
C. Loans, interest, bond issues and other
contributions for specific purposes.
Receipts and expenditures involving the above-mentioned special
accounts shall be properly taken up the thereunder.
Net profit derived from the operation of public utilities and other
economic enterprises, when not needed for the return of the advances
made therefor, shall be spent solely for the improvement of the public
utility or the economic enterprises concerned.
CHAPTER III
Budgeting
ARTICLE I.
Provincial, City and Municipal Budgets
Section 14. Definition of Terms. — When used in this
Chapter:cralaw:red
(a) The term "annual budget" means a financial plan
embodying the estimates of income certified as reasonably collectible
by the provincial treasurer in the case of provinces and their
respective municipalities and by the city treasurer in the case of
cities, and appropriations covering the proposed expenditures for the
ensuing fiscal year.
(b) The term "supplemental budget" is a supplementary
financial plan embodying changes during the fiscal year in the annual
estimates of income and appropriations.
(c) The term "income" covers all revenues and
receipts collected or received, forming the gross accretions of funds
of the Government.
(d) The term "revenue" refers to income derived from
the regular system of taxation enforced under authority of law or
ordinance and, as such, accrue more or less regularly every year.
(e) The term "receipts" refers to income realized
from operations and activities of the Government or are received by the
Government in the exercise of its corporate functions, consisting of
charges for services rendered, or for conveniences furnished, or the
price of a commodity sold, as well as authorized contributions ords
from other entities, except provisional advances for budgetary
purposes. Loans for specific projects or activities shall be considered
as "receipts."
(f) The term "appropriations" refers to the estimates
of expenditures in a budget when finally approved by the appropriate
authorities concerned. chanroblesvirtualawlibrary
(g) The term "continuing appropriations" refers to
appropriations for specific projects, such as those for construction of
physical structures, or for the acquisition of real property or
equipment, which shall continue to be available until the project is
completed or abandoned. Reversions shall not be made or appropriations
obligated by contract. Appropriations not obligated by contract may not
be continued if the same would result in a negative balance in the
unappropriated account of the fund concerned.
(h) The term "current operating expenditures" refers
to appropriations for the purchase of goods and services for current
consumption within the fiscal year, including the acquisition of
furniture and equipment of nominal value usually used in the conduct of
normal government operations.
(i) The term "capital outlays" or "capital
expenditures" refers to the purchase of goods and services of a
life-expectancy extending beyond the fiscal year and which add to the
assets of the local government concerned, except furniture and normal
government operations.
(j) The term "budget document" refers to the
instruments used by the budget-making authority to present a
comprehensive financial program to the appropriating body.
Section 15. Form and Content. — The provincial, city
and municipal budget shall primarily consist of two parts: (1) the
estimates of income certified collectible by the treasurer concerned;
(2) the total appropriation covering (a) the current operating
expenditures; and (b) capital outlays.
The budget document shall contain:cralaw:red
(1) a budgetary message of the local chief executive
setting forth in brief the significance of the appropriations proposed:cralaw:red
(2) a brief summary of the functions and activities
in relation to the goals and objectives of the local government for the
fiscal period; and
(3) SUMMARY FINANCIAL STATEMENTS SETTING FORTH:cralaw:red
(a) the actual income and expenditures during the
last completed year:cralaw:red
(b) the actual income and expenditures of the first
three quarters and the estimated income and expenditures of the fourth
quarter of the fiscal year in progress;chanroblesvirtualawlibrary
(c) the estimated income for the ensuing fiscal year
from the ordinances and laws existing at the time the proposed budget
is transmitted, together with other revenue-raising proposals, if any;chanroblesvirtualawlibrary
(d) the estimated expenditures necessary to carry out
the functions and activities of the local government for the ensuing
fiscal year;chanroblesvirtualawlibrary
(e) all essential facts regarding the bonded and
other long-term obligations and indebtedness of the local government,
if any;chanroblesvirtualawlibrary
(f) summary statement of all statutory and
contractual obligations due; and
(g) such other fiscal statements and data as are
deemed necessary or desirable in order to make known in all practicable
detail the financial condition of the local government. chanroblesvirtualawlibrary
Section 16. Submission of Detailed Statements of
Income and Expenditures. — On or before the fifteenth day of April of
each year, the local treasurers shall submit to their respective local
chief executives a certified statement covering the income and
expenditures pertaining to the preceding fiscal year, the actual income
and expenditures of the first three quarters and the estimated income
and expenditures for the fourth quarter of the current year; and the
estimates of income for the ensuing fiscal year. The total treasurer
shall also certify to the reasonable probability of realizing the
estimates of income for the ensuing fiscal year.
Section 17. Submission of Budget Proposals by Heads
of Offices. — Each head of office shall submit a statement of the
proposed expenditures recommended by him for his office to the local
chief executive on or before the date the said local chief executive
may determine, but no later than April fifteen of each year and in
accordance with such policy guidelines as the latter may issue in
conformity with the general requirements of this Chapter.
Budget proposals for all offices, departments, or projects, shall be
divided into two primary categories, namely — the current operating
expenditures and the capital outlays. Such budget proposals shall be
supported by:cralaw:red
(1) Personnel schedules containing the following
information:cralaw:red
(a) A detailed plantilla of personnel indicating
position titles, names of incumbents, and present and proposed rates of
salaries and wages, excluding those hired on the daily basis;chanroblesvirtualawlibrary
(b) Proposed new positions and corresponding salary
rates; and
(c) Positions proposed for abolition and the
aggregate amount involved.
(2) Brief narrative description of the nature of the
work to be performed and explanation of the significance and scope of
each program.
Section 18. Preparation of the budget by the local
chief executive. — Upon receipt of the statements of income and
expenditures from the treasurer and the budget proposals of the head of
offices as provided for in the preceding sections, the local chief
executive shall prepare the budget for the ensuing fiscal year in
accordance with Section 15 hereof.
The local chief executive shall submit the budget to the local board or
council not later than May sixteen of the year.
Section 19. Legislative authorization of the budget.
— On or before the end of the fiscal year, the local board or council
shall approve through the enactment of an appropriation ordinance the
annual budgets for each fund of the local government unit certified
estimated income and budget proposals submitted by local chief
executive.
In the case of cities, the budgets thus enacted by the local board or
council shall be subject to further approval by the City Mayor.
Section 20. Majority vote required in the approval of
budgets. — Approval by the board or council of the budgets of the local
government shall require the affirmative votes of a majority of all the
members hereof.
Section 21. Veto power of the city major. — Within
ten days after receipt of the appropriation ordinance, or any
resolution or motion directing the payment of money or creating
liability, the city major shall return it with his approval or veto. If
he takes no action within the time prescribed it shall be deemed to
have been approved. If he returns it with his veto, his reasons
therefor must be stated in writing. The ordinance, resolution, or
motion may then be re-enacted by the affirmative votes of at least
two-thirds of all the members of the board or council, in which case
the same shall again be forwarded to the city mayor for his approval.
If within ten days after receipt of the reenacted ordinance,
resolution, or motion, the city mayor takes no action, it shall be
deemed to have been approved, but if within said time the city major
again returns it with his veto, stating writing his reasons therefor,
the ordinance, resolution, or motion, if re-enacted by a two-thirds
vote shall be forwarded forthwith by the board or council to Secretary
of Finance for his approval or disapproval within thirty days after
receipt thereof. The decision of the Secretary shall be final.
Section 22. Sealing, recording and distribution of
appropriation ordinances. — Each approved ordinance, resolution or
motion hereinabove referred to shall bear the official seal of the
local government concerned, signed by the presiding officer of the
board or council and attested to by the board or council secretary, and
recorded in a book kept for the purpose. It shall be the duty of the
board or council secretary to furnish the local treasurer concerned
with at least three copies of the approved appropriation ordinance
within ten days from the date of approval thereof. In the case of
provinces and cities, the local auditor shall likewise be furnished
with copies thereof.
Section 23. Effectivity of budgets. — The approved
annual budget shall be deemed to be operative and in full force and
effect as of the beginning of the fiscal year. A supplemental budget,
however, shall take effect upon its approval or on the date fixed in
the appropriation ordinance for its effectivity.
Section 24. The role of the treasurer in the budget
process. — The provincial, city and municipal treasurer shall be the
chief financial officer of their respective local governments and in
such capacity shall provide technical and staff services to the chief
executive and other local officials in budget preparation,
authorization, execution and accountability. chanroblesvirtualawlibrary
Section 25. Changes in the annual budget. — Changes
in the annual budget may be made within the fiscal year by way of
supplemental budgets which shall be enacted in the same manner as the
annual budget but not oftener than once a month. Additional
supplemental budgets, however, may in times of emergency be enacted in
the manner herein provided to set aside appropriations for the purchase
of supplies and materials and/or the payment of services which are
exceptionally urgent or absolutely indispensable to prevent imminent
danger to, or loss of, life or property.
Whenever any change is made in the budget, the supplemental
appropriation ordinance shall clearly indicate the various items of
appropriations affected the reasons for the change.
Section 26. Failure to enact an annual budget. — If
the local legislative body shall fail to pass the annual budget before
the beginning of the ensuing fiscal year, or when the budget which has
been enacted is declared inoperative in its entirety by the reviewing
officer, the annual appropriations for salaries and wages of existing
positions, statutory and contractual obligations, and essential
operating expenses authorized in the annual and supplemental budgets
for the preceding fiscal year shall be deemed re-enacted and
disbursement of funds shall be in accordance therewith until a new
budget or a revised budget meeting the objections of the reviewing
officer is approved.
In the implementation of a re-enacted budget, the local treasurer
concerned shall include from the estimates of income sources, like
nationalds, proceeds from loans, sale of assets, prior year
adjustments, and other analogous sources, of income.
Should the revised income estimates be less than the aggregate
re-enacted appropriations, the treasurer shall accordingly advise the
local board or council which shall, within ten days from receipt of
such advise, make the necessary adjustments or reductions. The revised
appropriations authorized by the boards or council shall then be the
basis for disbursements.
Section 27. Budgetary Requirements. — The budgets of
provinces, cities and municipalities for any fiscal year shall comply
with the following requirements:cralaw:red
(a) The aggregate amount appropriated shall not
exceed the estimated income certified collectible by the local
treasurer;chanroblesvirtualawlibrary
(b) Full provisions shall be made for all statutory
and contractual obligations of the local government concerned;chanroblesvirtualawlibrary
(c) Twenty per cent of the national internal revenue
allotment accruing to the general fund of the local government shall be
appropriated for development projects or activities;chanroblesvirtualawlibrary
(d) Aids to legally constituted barrios shall be
provided in amounts not exceeding P500.00 per barrio; and
(e) Two per cent estimated revenue from regular
sources, shall be set up as a yearly unappropriated reserve to cover
unforeseen expenditures arising from the occurrence of natural
calamities or financial dislocation on account thereof.
Section 28. General limitations. —chanroblesvirtualawlibrary
(a) The total appropriations for salaries and wages
of provincial, city and municipal officials and employees for one
fiscal year shall not exceed forty-five per cent (45%), in the case of
all first and second class provinces, cities and municipalities, and
fifty-five per cent (55%), in the case of those lower than second
class, of the total annual income actually realized from regular
sources during the next preceding fiscal year or the current fiscal
year estimates from the same sources certified as collectible by the
provincial or city treasurer concerned, whichever is lower. The
appropriations for salaries and wages of officials and employees in the
public schools, hospitals, health and agricultural services, public
utilities, markets and slaughterhouses, and other economic enterprises
owned, operated and maintained by the province, city or municipality,
as well as representation and emergency cost-of-living allowances,
shall not be included in the computation of the maximum expendable for
salaries and wages.
The Secretary of Finance, however, may authorize appropriations in
excess of the percentages hereinabove fixed subject to such conditions
as he may impose, but in no case shall the excess in appropriations for
salaries and wages be more than twenty-five per cent (25%) of the
maximum expendable amounts nor shall such exemption be granted in case
of overdraft or imminence thereof.
(b) No official or employee shall receive a salary
rate higher than the maximum fixed by law or regulation for his
position or other positions of equivalent rank.
(c) No local fund shall be appropriated to increase
or adjust salaries or wages of officials and employees of the national
government assigned in the local government, except as may hereafter be
expressly authorized by law.
(d) In case a reduction of salaries and wages becomes
necessary, such reduction shall be general in character and the
percentage thereof shall be uniform for similar rates of salaries and
wages. In cases of abolition of positions in the competitive or career
service, such abolition shall be made in accordance with pertinent
provisions of the Civil Service Law and Rules, and in the case of
officials or employees appointed at the national level such reduction
in that portion of their salary paid out of local funds as authorized
by law or abolition of position shall not be given effect unless
approved by the Head of the National Department or Commission concerned.
(e) Non-funding of existing positions in the
competitive or non-competitive services which are occupied by
incumbents holding permanent appointments shall be unlawful.
(f) Changes in designation or nomenclature of
positions resulting in a promotion or demotion in rank and/or increase
or decrease in compensation shall not be authorized, except when the
position is actually vacant, and the filling of such positions shall be
strictly made in accordance with the Civil Service Law and Rules.
(g) Except as may be expressly authorized by law,
creation of new positions and salary increases or adjustments shall not
be retroactive, rather, invariably prospective in effect.
(h) The annual appropriations for discretionary
purposes of the local chief executive shall not exceed one per cent of
the real property tax collections actual realized during the next
preceding fiscal year or P100,000.00, whichever amount is lower. chanroblesvirtualawlibrary
Section 29. Review of Provincial and City Budgets. —
Within ten days from receipt by the provincial or city treasurer of
copies of the provincial or city budget approved by the local board or
council, he shall furnish copies thereof to the Secretary of Finance
who shall have the power to review the same in order to ascertain
compliance with the foregoing requirements and general limitations. If
within ninety days after receipt of his Finance takes no action
thereon, the same shall be deemed to have been passed in accordance
with law and shall continue to be in full force and effect. If within
the same period the Secretary of Finance shall have ascertained that a
provincial or city budget has not complied with the budgetary
requirements set forth in Section 27 hereof, the budget shall be
declared inoperative in its entirety. Items of appropriation contrary
to, or in excess of, any of the general limitations prescribed in
Section 28 hereof shall be disallowed or reduced accordingly and any
violation of any of the aforesaid general limitations shall constitute
sufficient ground for declaring the budget inoperative either in part
or in its entirety.
The Secretary of Finance shall, within the ninety-day period
hereinabove fixed, advise the provincial governor or the city mayor
concerned thru the local treasurer of any action taken on the budget
under review. Following receipt of such advise, it shall be unlawful
for the local treasurer to make further, disbursement of funds from any
of the items of appropriation declared inoperative, disallowed or
reduced.
Section 30. Review of Municipal Budgets. — Municipal
budgets shall be reviewed by the provincial treasurer in the same
manner and within the same period as prescribed in the preceding
section. The budgetary requirements and general limitations prescribed
for provincial and city budgets shall likewise be applicable to
municipal budgets.
If within ninety days from receipt of his copies of the municipal
budget from the municipal treasurer concerned, the provincial treasurer
takes no action thereon, the same shall be deemed to have been passed
in accordance with law and shall continue to be in full force and
effect. If within the ninety days the provincial treasurer shall have
ascertained that a municipal budget has not complied with the budgetary
requirements set forth in Section 27 hereof or when the income
estimates certified by the municipal treasurer are found to be
unrealistic and improbable of collection, the provincial treasurer
shall, within the ninety-day period hereinabove fixed declare the
budget inoperative in its entirety. Items of appropriation contrary to,
or in excess of, any of the general limitations prescribed Section 28
hereof shall be disallowed or reduced accordingly and any other
violation of any of the aforesaid general limitations shall constitute
sufficient ground for declaring the budget inoperative either in part
or in its entirety.
The provincial treasurer shall within the ninety-day period advise the
municipal mayor thru the municipal treasurer of any action taken on the
budget under review. Following receipt of such advice, it shall be
unlawful for the municipal treasurer to make further disbursement of
funds from any of the items of appropriation declared inoperative,
disallowed, or reduced.
Section 31. Duration of appropriations; closing
special budgets. — Appropriations for ordinary administrative purposes
shall terminate with the fiscal year and all unexpected balances
thereof shall be reverted on the thirtieth day of June of each year to
the unappropriated account by way of a special budget which shall serve
as a supporting document to the corresponding journal voucher.
Similarly, thru the special budget which shall serve as a supporting
document to the corresponding journal voucher. Similarly, thru the
special budget, all income accounts shall be brought into balance
before closing the books, reducing the classes of income that have been
over-estimated and increasing those that have been underestimated to
the amounts actually realized. chanroblesvirtualawlibrary
Such special budgets reverting unexpended appropriations for ordinary
administrative purposes and of income receivable and actual income
adjustments shall not require any action by the local legislative body.
However, legislative action by the local board or council is necessary
in the following cases: (1) where overdrafts in any of the
appropriation accounts have been incurred; and (2) reversions of
continuing appropriations or appropriations obligated by construct as
may be authorized law.
Section 32. The annual barrio budget. — The annual
barrio budget shall primarily consist of two parts: (a) the estimates
of income certified collectible by the municipal treasurer on the basis
of estimates prepared by the barrio treasurer from local sources; and
(2) the total appropriations covering current operating expenditures
and capital outlays, if any.
Section 33. Submission of detailed statements of
income and expenditures for the barrio budget. — On or before the
fifteenth day of April of each year, the municipal treasurer shall
furnish the barrio captain with a certified statement covering the
estimates of income from local sources and expenditures pertaining to
the ensuing fiscal year and thereby certify to the reasonable
probability of realizing the estimates of income prepared and submitted
by the barrio treasurer.
Section 34. Preparation of the barrio budget by the
barrio captain. — Upon receipt of the foregoing statements, the barrio
captain shall prepare the budget for the ensuing fiscal year. The said
budget shall contain the estimate of income as certified by the
municipal treasurer and the proposed expenditures for the ensuing
fiscal year.
The barrio captain shall submit the budget to the barrio council not
later than May sixteen of the year.
Section 35. Action of the barrio council. — On or
before the end of the fiscal year, the barrio council may enact through
an appropriation ordinance the annual barrio budget for the local fund
for the ensuing fiscal year on the basis of the statement of the
certified estimated income and budget proposals submitted by the barrio
captain.
Section 36. Effectivity of barrio budgets. — Any
provision of law to the contrary notwithstanding, the barrio budget
approved by the barrio council shall be deemed operative and in full
force and effect at the beginning of the fiscal year. A barrio
supplemental budget shall take effect upon its approval or on the date
fixed in the appropriation ordinance for its effectivity.
Section 37. Changes in the barrio budget. — Changes
in the budget in the case of appropriations for ordinary administrative
purposes may be made within the fiscal year by way of supplemental
budgets which shall be adopted in the same manner as the annual budget.
Section 38. Review of the barrio budget. — Within ten
days from its approval, copies of the barrio budget shall be submitted
by the barrio council to the municipal treasurer concerned who shall
have power to review such budget in order to see to it that the
aggregate amount appropriated has not exceeded the estimated income
certified collectible; that full provisions have been made for all
statutory and contractual obligations; that no official or employee
shall receive per diems, wages or salaries in excess of existing laws
or execute orders. If within ninety days after receipt of his copies of
the budget the municipal treasurer takes no action thereon, the same
shall be deemed to have been passed in accordance with law and shall
continue to be in full force and effect. If within the same period the
municipal treasurer concerned shall have ascertained that a barrio
budget has approved appropriations in excess of the estimates of income
duly certified collectible or that the same has not fully provided for
statutory or contractual obligations, the budget shall be declared
inoperative in its entirety. Items of appropriations in excess of
existing salary laws and executive orders shall be disallowed or
reduced accordingly. The municipal treasurer shall, within the
ninety-day period hereinabove fixed, advise the barrio captain
concerned, thru the barrio treasurer, of any action taken on the budget
under review. Following receipt of such advise, it shall be unlawful
for the barrio treasurer or the municipal treasurer who has custody of
the barrio funds to make further disbursement of funds from any of the
items of appropriation declared inoperative, disallowed or
reduced. chanroblesvirtualawlibrary
Section 39. Disbursement of appropriations for
development projects. — Appropriations for development projects funded
from the twenty per cent of the annual internal revenue allotment of
the local government and from the barrio development fund shall not be
disbursed until after the corresponding work programs shall have been
reviewed by the Secretary of Local Government and Community Development
or his by duly authorized representative. The Secretary shall issue the
guidelines necessary in the proper implementation of this Section.
Section 40. Administrative issuances; Budget
operations manual. — The Secretary of Finance shall issue such rules
and regulations as may be necessary to facilitate effective
implementation of the provisions of this Chapter and shall within one
year from the effectivity hereof, promulgate a Budget Operations Manual
for local governments to improve and systematize methods, techniques
and procedures employed in budget preparation, authorization, execution
and accountability.
CHAPTER IV
Expenditures, Disbursements, Accounting and Accountability
Section 41. Disbursement of Local Government Funds in
General. — Revenue funds shall not be paid out of any local treasury
except in pursuance of lawful appropriations or other specific
statutory authority. Trust funds shall not be paid out of any local
treasury except in fulfillment of the purpose for which the trust was
created or fund received.
Section 42. Prohibition against expenditures for
religious or private purposes. — No public money or property shall be
appropriated or applied for the benefit of any religious sect or
activity nor any other undertaking or purpose of a private character.
Section 43. Use of appropriated funds. — Funds shall
be available exclusively for the specific purposes for which they have
been appropriated. No transfers or reversions of appropriations from
one item to another shall be made except by the local legislative body.
Section 44. Restriction upon limit of disbursements.
— Disbursements in accordance with appropriations in the approved local
budget may be made from any local funds in the custody of the treasurer
but the total disbursements from any local fund shall in no case exceed
the actual collections plus fifty per cent in the case of
municipalities, of the uncollected estimated revenue accruing to such
fund: Provided, however, That no cash overdraft in any local fund shall
be incurred at the end of the fiscal year.
In case of emergency caused by typhoon, earthquake, or any other public
calamity, the Secretary of Finance in the case of provinces and cities,
and the Provincial Treasurer in the case of municipalities, may
authorize the treasurer to continue making disbursements from any local
fund in his possession in excess of the limitation herein provided, but
only for such purposes and amounts included in the approved local
budgets as the said officials shall determine, after consultation with
the local board or council.
Any overdraft which may be incurred at the end of the year in any local
fund by virtue of the provisions hereof shall be covered with the first
collections of the following fiscal year accruing to such local fund.
Section 45. Prohibition against advance payments. —
No money shall be paid on account of any contract for which no services
has as yet been rendered or no deliveries have as yet been made except
with the prior approval of the President upon recommendation of the
Secretary of Finance and the Commission on Audit.
Section 46. Cash Advances. — No cash advance shall be
granted to any local official or employee, appointive or elective,
unless in accordance with the rules and regulations as the Commission
on Audit may prescribe.
Section 47. Persons accountable for government funds
or property. — Every officer of the local government whose duties
permit or require the possession or custody of the government funds
shall be accountable and responsible therefor and for the safekeeping
thereof in conformity with the provisions of this law. Other officers
who, though not accountable by the nature of their duties, may likewise
be similarly held accountable and responsible for government funds
through their participation in the use or application thereof.
Section 48. Prohibition against pecuniary interest. —
It shall be unlawful for any local treasurer or other accountable
officer to have any pecuniary interest, direct or indirect, in any
contract, work or other business of the local government unit of which
he is the treasurer or accountable officer.
Section 49. Liability for acts done upon direction of
superior officer, or upon participation of other department heads or
officers of equivalent rank. — The local treasurer or other accountable
officer shall not be relieved of liability for illegal or improper use
or application or deposit of government funds or property by reason of
his having acted upon the direction of a superior officer, elective or
appointive, or upon participation of other department heads or officers
of equivalent rank. The superior officer directing, or the other
department head participating in such illegal or improper use or
application or deposit of government funds or property, shall be
jointly and severally liable with the local treasurer or other
accountable officer for the sum or property so improperly used, applied
or deposited.
Section 50. Prohibition against expenses for
receptions and entertainment. — No money shall be appropriated, used or
supplied for entertainment or receptions except to the extent of
representation allowances authorized by law or executive order or for
the reception of visiting dignitaries of foreign governments or foreign
missions, or when expressly authorized by the President in specific
cases.
Section 51. Certification, on and approval of,
vouchers. — Monies shall not be disbursed unless the treasurer
concerned certifies that appropriations and funds are available for the
purpose. Vouchers and payrolls shall be certified to and approved by
the head of the department or office who has administrative control of
the fund concerned, as to validity, propriety and legality of the claim
involved. In the case of municipalities, the approval of the local
chief executive shall be required when the local funds are involved.
In case of temporary absence or incapacity of the department head or
office, the officer next-in-rank shall automatically perform this
function and he shall be fully responsible therefor.
Section 52. Officials authorized to draw checks in
settlement of obligations. — Checks in settlement of obligations shall
be drawn by the Provincial and City Treasurer, as the case may be, and
shall be countersigned by the Provincial or City Auditor.
In case of temporary absence or incapacity of the abovenamed officials,
these duties shall devolve upon the immediate assistant.
Section 53. Disbursement of local funds and statement
of accounts. — Disbursements shall be made in accordance with the
appropriations provided by the local legislative body without the
necessity of further approval by said body. Within forty days after the
close of each month, the local treasurer shall furnish the local
legislative body with such financial statements as may be prescribed by
the Commission on Audit. In case of the-year-end statement of accounts,
the period shall be sixty days.
Section 54. Rendition of accounts. — Local treasurers
and other local accountable officers shall render their accounts within
such time, in such form, style and contents and under such regulations
as the Commission on Audit may prescribe.
Provincial and city auditors shall certify the balances arising in the
accounts settled by them to the Chairman of the Commission on Audit and
to the proper local treasurer and accountable officer. Similar
certifications shall be prepared for other local officers who may be
held jointly and severally liable for any loss or improper or
unauthorized use or misappropriation of government funds or property.
Section 55. Auditorial visitation. — The books,
accounts, papers and cash of any local treasurer of other accountable
officer shall at all times be open to the inspection of the Commission
on Audit or its duly authorized representative.
In case an examination of the accounts of a local treasurer discloses a
shortage in cash which should be on hand, it shall be the duty of the
examining officer to seize the office and its contents, notify the
Commission on Audit and the local chief executive, and thereupon
immediately take full possession of the office and its contents, close
and render his accounts to the date of taking possession, and
temporarily continue the public business of such office.
The Auditor who takes possession of the office of the local treasurer
under this Section shall ipso facto supersede the local treasurer until
the officer involved is restored or other provision has been lawfully
made for filling the office.
Section 56. Accounting for revenues. — Estimated
revenues which remain unrealized at the close of the fiscal year after
shall not be booked nor credited to the unappropriated surplus or any
other account.
Section 57. Accounting for obligations. — All lawful
expenditures and obligations incurred during a year shall be taken up
in the accounts of the year.
Section 58. General liability for unlawful
expenditures. — Expenditures of funds or use of property in violation
of law shall be a personal liability of the official or employee
responsible therefor.
Section 59. The official fiscal year. — The official
fiscal year of local governments shall be the period beginning with the
first day of July and ending with the thirtieth day of June of the
following year.
CHAPTER V
Organization for Local Fiscal Administration
Section 60. Provincial or City Treasurers. — In each
province or city there shall be a distinct and separate office to be
headed by a provincial or city treasurer, who shall be appointed by the
President of the Philippines upon recommendation of the Secretary of
Finance, in the manner provided herein. The provincial or city
treasurer shall be the chief financial officer of the local government
unit concerned and, as such, shall exercise the following functions:cralaw:red
(a) Advise the provincial board, the municipal board
or city council, the provincial or city officers, and the national
officers concerned with the disposition of the provincial or city
funds, on all matters relative to public finance and the acquisition
and disposition of property of the Government.
(b) Collect taxes throughout the province or city,
including national, provincial or city, and municipal taxes and other
revenues authorized by law.
(c) Have custody and supervision of all provincial or
city funds and property, including the provincial or city buildings and
grounds and, subject to the approval of the provincial governor or city
major, assign rooms to provincial or city officers and other public
officials who by law are entitled to office space in the provincial or
city buildings.
(d) Have charge of the disbursement of all provincial
or city funds and other funds the custody of which may be entrusted to
him by law or other competent authority.
(e) Exercise direct and immediate supervision,
administration and control over public markets and the personnel,
thereof, including those whose duties concern the maintenance and
upkeep of the market and market premises, in accordance with local
ordinances and other pertinent rules and regulations. The provincial
treasurer shall exercise general supervision over municipal public
markets.
(f) Acquire for the provincial or city government all
necessary supplies, materials, and equipment for which the proper
appropriation has been authorized by the provincial board, municipal
board or city council or other competent authority.
(g) Upon designation by the Secretary of Finance, act
as Treasury Fiscal Examiner in the province or city under the
administrative authority of the Treasurer of the Philippines and in
accordance with the pertinent rules and regulations.
(h) Act, with the approval of the Secretary of
Finance, as agent of the Philippine National Bank in case the same has
established an agency in the province or city, with such powers and
duties and subject to such conditions as the Board of Directors of the
Philippine National Bank may confer and impose upon him.
(i) Inspect, under the authority of the provincial
board, municipal board or city council, the operation of public
utilities belonging to, leased or operated by, the provincial or city
government or other local water transportation, waterworks,
electric-light plants, irrigation systems, bonded warehouses, ferries,
slaughterhouses, and other commercial and industrial enterprises of the
province and the municipalities or of the city, and all private
commercial and industrial establishments within the province or city in
relation with local tax ordinance.
In case of vacancy in the office of the provincial or city treasurer
owing to illness, absence or other cause, the Secretary of Finance may
designate another treasurer already in the service any other competent
person to act temporarily in said office, and, upon affirmation of said
designation by the President of the Philippines, such treasurer or
person thus designated shall receive the compensation attached to the
vacant position and to continue until such time that a regular or
permanent appointment shall have been issued in accordance with law.
The Secretary of Finance may, in his discretion, authorize the payment
of per diems during the period of such designation.
Section 61. Qualifications. — No person may be
appointed as provincial or city treasurer unless he is a citizen of the
Philippines; of good moral character; a holder of a college degree
(preferably in law, commerce of public administration) from a
recognized school; a first grade civil service eligible or its
equivalents; has been an assistant provincial or city treasurer for at
least three years; and possesses such other qualifications or
requirements that the Secretary of Finance may prescribe.
Section 62. Compensation and emoluments. — Provincial
or city treasurers shall receive such compensation as fixed by law, and
such other emoluments as may be authorized by law or executive order.
Section 63. Subprovincial treasurers. — There shall
be in each subprovince a subprovincial treasurer who shall be appointed
by the provincial Treasurer in conformity with the Civil Service Law
and rules with the approval of the Secretary of Finance. He shall
received compensation as fixed by law and shall perform duties and
functions as may be assigned to him by the Provincial Treasurer in
accordance with law and regulations.
Section 64. Assistant Provincial or City Treasurer. —
In all offices of the provincial and city treasurers, there shall be an
assistant provincial or city treasurer who shall be appointed by the
provincial or city treasurer in conformity with the provisions of the
Civil Service Law, subject to the approval of the Secretary of Finance.
In the highest class of provinces and cities as classified by the
Department of Finance and in the Special cities of Manila and Quezon
City, there may created an additional position of assistant provincial
or city treasurer which shall be filled in the manner provided herein.
Section 65. Qualifications and Functions. — No person
may be appointed as assistant provincial or city treasurer unless he is
a citizen of the Philippines; of good moral character; a holder of a
college degree (preferably in law; commerce or public administration)
from a recognized school; a first grade civil service eligible or is
equivalent; has been at least two years as administrative deputy; and
possesses such other qualifications or requirements that the Secretary
of Finance may prescribe.
The assistant provincial or city treasurer shall assist the provincial
or city treasurer and perform such other duties as the latter may
assign to him. He shall have authority to administer oaths concerning
notices and notifications to those delinquent in the payment of the
real property tax and concerning official matters relating to the
accounts of provincial or city treasurers or otherwise arising in the
offices of the provincial or city treasurer and the provincial or city
assessor.
Section 66. Compensation. — Assistant provincial or
city treasurers shall receive such compensation as fixed by law.
Section 67. Administrative Deputy. — There shall
likewise be in each provincial or city treasury an administrative
deputy who, like the provincial or city treasurer and assistant
treasurer, shall be transient official and who shall be appointed by
the local chief executive in conformity with the Civil Service Law and
rules and subject to the approval of the Secretary of Finance.
Section 68. Qualifications and Functions. — No person
may be appointed as administrative deputy unless he is a citizen of the
Philippines; has finished at least two years of college education
leading to a bachelor's degree (preferably in law, commerce or public
administration); has rendered at least five years of continuous service
in the local treasury service; a first grade civil service eligible or
its equivalent; and possesses such other qualifications or requirements
that the Secretary of Finance may prescribe.
The functions of the Administrative Deputy shall be as follows:cralaw:red
(a) Maintain personnel discipline in the office and
undertake administrative investigations filed against erring provincial
and municipal or city treasury personnel.
(b) Coordinate the functions and internal activities
of the various divisions in the provincial or city treasury in relation
to the municipal treasurers in the case of provinces and deputies in
the case of cities.
(c) Discharge the duties of the assistant provincial
or city treasurer during the temporary absence of the assistant.
(d) Perform other duties which may be assigned to him
from time to time by the provincial or city treasurer.
Section 69. Compensation. — The compensation of the
Administrative Deputy shall be as fixed by law or executive order.
Section 70. Municipal or Municipal District
Treasurer. — In each municipality or municipal district, there shall be
a separate and distinct office to be headed by a municipal or municipal
district treasurer, who shall be appointed by the Provincial Treasurer
in accordance with the Civil Service Law subject to the approval of the
Secretary of Finance. The municipal or municipal district treasurer
shall be the financial officer of the municipality or municipal
district and, with respect to the collection of revenue, shall be the
deputy of the provincial treasurer.
The principal duties of the municipal or municipal district treasurer
shall be:cralaw:red
(a) Collect and receive all moneys due or accruing to
the municipality or municipal district and, except as otherwise
specifically provided all other government revenue collectible therein.
(b) Requisition, upon application by the head of a
department or office of the municipality or municipal district, all
necessary supplies, materials and equipment for which the proper
appropriation has been authorized by the local legislative body or
other competent authority.
(c) Inspect, under the authority of the local
legislative body, the operation of public utilities belonging to,
leased or operated by, the municipality or municipal district such as
telegraph and telephone, land and water transportation, waterworks,
electric light plants, irrigation systems, bonded warehouses, ferries,
slaughterhouses, and the commercial and industrial enterprises
belonging to the municipality of municipal district, and all private
commercial and industrial establishments within the municipality or
municipal district in relation with local tax ordinances.
(d) Exercise direct and immediate supervision,
administration and control over public markets and the personnel
thereof, including those whose duties concern the maintenance and
upkeep of the market and market premises in accordance with local
ordinances and other pertinent rules and regulations.
(e) Keep a detailed account of all moneys received
and pay or dispose of the same pursuant to lawful authority.
(f) Keep a complete record of all property pertaining
to every fund, local or otherwise, and render account for the same.
(g) Perform, as deputy of the provincial treasurer in
the municipality or municipal district, such other duties not
inconsistent with law as the provincial treasurer may assign to him.
Section 71. Qualifications. — No person may be
appointed as municipal or municipal district treasurer unless he is a
citizen of the Philippines; has completed at least two years of college
education in a recognized school leading to a bachelor's degree; has
rendered at least five years of continuous service in the local
treasury service; holds as appropriate civil service eligibility; and
possesses such other qualifications or requirements that the Secretary
of Finance may prescribe.
Section 72. Compensation. — Each municipal or
municipal district treasurer shall receive such compensation as fixed
by law.
Section 73. Treasury and auditorial visitations. —
The cash and accounts of the municipal or municipal district treasurers
shall at all times be open to inspection of the provincial treasurer or
his deputy specifically authorized for the purpose, and to the
provincial auditor of his representative at least once in every quarter
without prejudice to the regular audit of all financial transactions
thereof.
Section 74. Assistant Municipal or Municipal or
Municipal District Treasury. — In the office of the municipal or
municipal district treasurer, there shall be an assistant municipal or
municipal district treasurer who shall be appointed by the Provincial
Treasurer with the approval of the Secretary of Finance in conformity
with the provisions of the Civil Service Law.
Section 75. Qualifications and Functions. — No person
shall be appointed assistant municipal or municipal district treasurer
unless two years of college education in a recognized school leading to
a bachelor's degree; has rendered at least three years to continuous
service in the local treasury services; holds an appropriate civil
service eligibility; and possesses such other qualifications or
requirements that the Secretary of Finance may prescribe. chanroblesvirtualawlibrary
The assistant municipal or municipal district treasurer shall assist
the municipal or municipal district treasurer and perform such other
duties as the latter may assign to him.
Section 76. Compensation. — Each assistant municipal
or municipal district treasurer shall receive such compensation as
fixed by law or executive order.
Section 77. Temporary succession to office. — In the
absence, suspension or other disability of the municipal or municipal
district treasurer, the Provincial Treasurer shall designate an
officer-in-charge from the ranks of regular treasurers or assistant
treasurers who shall temporarily discharge the duties of the office. He
may also designate as Office-in-Charge of a municipal treasury any
competent person in his office permanently appointed to a position
equivalent in rank to an assistant municipal treasurer.
Section 78. Appointment of treasury personnel in
provinces, cities, municipalities and municipal districts. — The local
chief executive shall appoint all other local treasury personnel whose
appointments are not otherwise provided for in this Decree, the number
and salaries of whom shall be determined by the local board or council,
in accordance with existing salary laws, rules and regulations.
Section 79. Local treasury career service. — All
local treasurers, their respective assistants, and other subordinates
shall comprise the Local Treasury Career Service for which the
Department of Finance shall conduct in-service training programs or
seminars as may be deemed necessary in improving the technical and
administrative skills essential to the conduct and management of the
financial affairs and operations of the local governments. For this
purpose, the Secretary of Finance may subordinate with other national
departments or agencies and academic institutions and may designate
local treasury officials to act as trainers or instructors. Completion
of an approved seminar or training program shall be considered a factor
in the matter of promotions in the local treasury career service. chanroblesvirtualawlibrary
The Secretary of Finance may, in coordination with the Civil Service
Commission, conduct entrance examinations for qualified applicants who
may desire to enter the local treasury career service and qualifying
examinations for purposes of promotion of those already in the service.
CHAPTER VI
Final Provisions
Section 80. Implementing rules and regulations. — The
Secretary of Finance shall promulgate the rules and regulations to be
followed in carrying out the provisions of this Decree for the proper
and effective implementation hereof.
The Chairman of the Commission on Audit shall prescribe the accounting
and auditing rules and regulations necessary in the proper
implementation of the pertinent provisions of this Decree.
Section 81. Transitory provisions. — The local
governments shall have one year from the date of effectivity of this
Decree to change the form of their annual and supplemental budgets from
the line-item type to the form and contents provided for in Section 15,
Article I, of Chapter III of this Decree and to establish the
Infrastructure Fund created under Section 7, Article I, of Chapter II
hereof. Upon the establishment of the Infrastructure Fund herein
provided, the road and bridge funds of provinces, cities and
municipalities and the permanent public improvements funds of
municipalities shall be deemed ipso facto abolished, and all assets,
resources, liabilities, surpluses and deficits of the funds herein
abolished are hereby automatically transferred to the Infrastructure
Fund. chanroblesvirtualawlibrary
An incumbent provincial, city or municipal treasurer, assistant
treasurer, or administrative deputy who does not possesses the
educational requirements herein provided may be promoted to the next
higher position or higher class of province, city or municipality, as
the case may be: Provided, however, That he has the necessary
experience that may be substituted for every year he lacks in college
education and for such other qualifications as may be prescribed by the
Secretary of Finance: and Provided, further, That five years after the
effectivity of this Decree, no person shall be appointed Provincial or
City Treasurer, Assistant Provincial or City Treasurer, Administrative
Deputy, Municipal Treasurer, or Assistant Municipal Treasurer unless he
possesses the educational qualifications prescribed under this Decree.
Nothing herein shall be construed as depriving any provincial, city or
municipal treasurer, or assistant treasurer, or administrative deputy
of his right to continue to hold office or withdrawing or reducing his
benefits and privileges as provided for under existing laws.
Section 82. Separability clause. — If, for any
reason, any section, or provision of this Decree shall be held to be
unconstitutional or invalid, no other section or provision hereof shall
be affected thereby.
Section 83. Repealing clause. — All laws, acts,
decrees, executive orders, proclamations and/or administrative
regulations, or part or parts thereof, including the pertinent portions
of the city charters which are contrary to, or inconsistent with, the
provisions of this Decree are hereby repealed and/or modified
accordingly.
Section 84. Effectivity. — This decree shall take
effect upon approval.
Done in the City of Manila,
this 3rd day of June, in the year of Our Lord, Nineteen Hundred and
Seventy-Four.
|
Back
to Home
- Back
to Main
chanroblesvirtuallawlibrary
Since 19.07.98
|