Question & AnswerQ&A (EXECUTIVE ORDER NO. 313)
Act No. 2672 appropriates funds for the sundry expenses of the Philippine Government for the fiscal year ending December 31, 1917, including provisions for emergency funds and other financial regulations.
The emergency board consists of the chairman of the Committee on Finance of the Senate, the chairman of the Committee on Appropriations of the House of Representatives, the Insular Auditor, the Attorney-General or his acting person, and the Secretary of Finance, with the Secretary of Finance as chairman.
The emergency board investigates applications for additional expenditures beyond appropriated sums, ascertains necessity, hears evidence, and recommends to the Senate President and House Speaker whether additional funds may be authorized with the Governor-General's concurrence, up to one million pesos.
Vacancies shall be filled at a salary not exceeding 3,000 pesos per annum unless the Department Secretaries acting jointly determine otherwise after investigation, but the salary shall never exceed the amount authorized in the Act.
The Secretary must report to the Governor-General, who may direct the emergency board to assess and propose measures to reduce expenditures to stay within available funds. The Secretary may then propose suspension of expenses up to 30% of the appropriated sum for any Bureau or Office, subject to legislative and Governor-General approval.
Appropriated sums shall be used solely for the specific purposes stated and cannot be interchanged between salaries, wages, or contingent expenses, except that up to 10% of unexpended contingent expenses may be used to increase other contingent expense items with proper approval.
All income accruing to Bureaus and Offices shall revert to the general unappropriated surplus of the Insular Government unless otherwise provided by the Act.
The net surplus of all appropriations shall revert to the general fund as of December 31, 1917, and cannot be spent except through a subsequent legislative enactment.
Employees may receive a maximum of 20 pesos per month for horses and 30 pesos per month for motor vehicles or vessels used on official business.
No, unless expressly authorized in the Act, funds appropriated for contingent expenses and equipment cannot be used for purchasing automobiles.