Title
Appropriations Act FY 1917 PH
Law
Act No. 2672
Decision Date
Dec 29, 1916
Act No. 2672 appropriates funds for the Philippine government's fiscal year ending December 31, 1917, establishes an emergency board for additional expenditures, and outlines strict regulations on the use of appropriated funds and salaries.

Law Summary

Creation and Functions of the Emergency Board

  • Establishes an emergency board composed of key legislative and government officials including department chairmen and the Secretary of Finance (chairman).
  • The board reviews applications for expenditures exceeding appropriated amounts submitted by government officers or bureau directors.
  • Conducts investigations, hearing evidence, and evaluates if additional funds are necessary and whether preventive measures were taken.
  • Can recommend additional funding up to one million pesos, subject to approval by presiding officers of both Houses of Congress and the Governor-General.
  • The board's authority begins at the close of the legislative session when the Act is approved and lasts until October 16, 1917.
  • The Secretary of Finance must report to the legislature on additional expenditures authorized by the emergency board at the next regular session.

Salary Limitations and Vacancy Filling Procedures

  • Positions not covered by Act No. 2668 but with salaries of 3,000 pesos or more to be filled at a salary not exceeding 3,000 pesos per annum.
  • Exceptions allowed only if Department Secretaries jointly determine higher salaries based on service needs, but never exceeding appropriated amounts.

Financial Prudence and Expenditure Control

  • The Secretary of Finance must report to the Governor-General if anticipated revenues may not suffice to cover appropriations.
  • The Governor-General may direct the emergency board to review fund conditions, expenditures, and projected revenues.
  • The board advises on measures to reduce expenditures to remain within available funds.
  • The Secretary of Finance may propose suspension (temporary or definitive) of expenses up to 30% of appropriations for any Bureau or Office, subject to legislative and Governor-General approval, and such suspension has the force of law.

Strict Adherence to Appropriation Purpose

  • Funds appropriated must be used solely for the purposes specified; salary funds cannot be used for contingent expenses and vice versa.
  • An unexpended balance of up to 10% of contingent expenses may be transferred within contingent expense items with Governor-General or department secretary approval.
  • Appropriations are available for expenses arising from specific sections of the Administrative Code and laws including Public Bonding and Civil Service laws.

Reversion of Income and Surplus to General Fund

  • All income accruing to government bureaus and offices must revert to the unappropriated surplus of the Insular Government unless otherwise stated.
  • Net surplus of appropriations as of December 31, 1917, shall revert to the general fund and cannot be spent without new legislative enactment.

Limitations on Transportation Allowances and Equipment Purchases

  • Employee allowances for use of personal transportation for official business limited to 20 pesos/month for horses and 30 pesos/month for motor vehicles or vessels.
  • Contingent expenses and equipment funds cannot be used to purchase automobiles unless expressly authorized.

Effectivity of the Act

  • The Act takes effect on January 1, 1917.

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