Title
Reversion of dormant special funds to General Fund
Law
Presidential Decree No. 1374
Decision Date
May 16, 1978
Presidential Decree No. 1374 authorizes the reversion of dormant or unnecessary special and fiduciary funds to the General Fund, ensuring proper allocation of government resources and discouraging earmarking of specific revenues.

Law Summary

Authorization to Abolish Dormant or Unnecessary Funds

  • The President has the power to abolish dormant or unnecessary Special or Fiduciary Funds.
  • All assets, liabilities, surpluses and appropriations of these funds are to be transferred to the General Fund.
  • The Secretary of Finance, Commissioner of the Budget, and Chairman of the Commission on Audit conduct reviews of these funds.
  • Recommendations for abolition are based on dormancy, lack of justification, or redundancy due to General Fund appropriations.

Implementation Rules and Regulations

  • The Secretary of Finance, Commissioner of the Budget, and Chairman of the Commission on Audit shall jointly recommend rules and regulations.
  • These rules and regulations need presidential approval for effective implementation.

Repealing and Modifying Conflicting Laws

  • All existing laws, decrees, letters of instructions, and rules inconsistent with this Decree are repealed or modified accordingly.

Effectivity Clause

  • The Decree takes effect immediately upon issuance.

Analyze Cases Smarter, Faster
Jur helps you analyze cases smarter to comprehend faster—building context before diving into full texts.