QuestionsQuestions (Republic Act No. 11640)
RA 11640 extends the availability of the 2021 appropriations until December 31, 2022, by amending Section 62 of the General Appropriations Act of 2021 (RA 11518).
Appropriations authorized in RA 11518 (including budgetary support to GOCCs and financial assistance to LGUs) remain available for release and obligation for the purpose specified, until December 31, 2022.
No. Personnel services remain available for release, obligation, and disbursement only until December 31, 2021, despite the extension for other appropriations.
Appropriations for statutory shares of LGUs are available for release, obligation, and disbursement until the appropriations are fully utilized and funds fully disbursed.
It provides that contribution of infrastructure projects, delivery of goods and services, inspection and payment shall be made not later than December 31, 2022.
After the end of the validity period, all unreleased appropriations and unobligated allotments lapse.
They revert to the unappropriated surplus of the General Fund in accordance with Section 28, Chapter 4, Book VI of E.O. No. 292.
No. They shall not thereafter be available for expenditure except by subsequent legislative enactment.
Departments, bureaus and offices of the National Government (including constitutional offices enjoying fiscal autonomy), SUCs, and GOCCs.
Except for transfers between LGUs, all balances of fund transfers between or among agencies, instrumentalities, GOCCs and LGUs that are obligated but not actually used, utilized, expended, or disbursed to pay for completed construction/goods delivered/services rendered (inspected and accepted as of Dec. 31, 2022) revert to the unappropriated surplus of the General Fund.
The exception is for transfers between LGUs; the reversion rule in that paragraph applies except for transfers between LGUs.
A report on releases, obligations, and disbursements must be submitted to the Speaker of the House of Representatives, the President of the Senate of the Philippines, and the House Committee on Finance—either in printed form or by electronic document.
It links the availability of appropriations for release and obligation to the purpose specified and the same general/special provisions, within the validity dates and rules on lapse/reversion.
It takes effect fifteen (15) days after its publication in the Official Gazette or in a newspaper of general circulation.
All laws, decrees, executive issuances, rules and regulations inconsistent with RA 11640 are repealed or modified accordingly.