The appropriation of “extraordinary expenses” must be clarified as it is delimited by Sec. 51 of the General Provisions of R.A. No. 11963 or the General Appropriations Act of 2023.
“Extraordinary expenses” are allocations not for funding to departments or agencies per se, but for expenditures expendable by ranking government officials limited to the following:
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P264,000.00 for each Department Secretary;
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P108,000.00 for each Department Undersecretary;
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P60,000.00 for each Department Assistant Secretary;
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P45,000.00 for each head of bureau or organization of equivalent rank, and for each of a Department Regional Office including General Manager of Local Water District in Categories A and B;
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P26,400.00 for each head of a Bureau Regional Office or organization of equivalent rank including General Manager of Local Water District in Categories C and D; and
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P19,200.00 for each Municipal Trial Court Judge, Municipal Circuit Trial Court Judge, and Shari'a Circuit Court Judge under the above named officials and their equivalent are authorized herein.
In addition, annual miscellaneous expenses not exceeding Ninety Thousand Pesos (P90,000.00) for each of the offices. (Sec. 51 of the General Provisions of R.A. No. 11963 or the General Appropriations Act of 2023).
Aside from the limited expenditures, “extraordinary expenses” are to be utilized for the following:
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Meetings, seminars and conferences;
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Official entertainment;
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Public relations;
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Educational, athletic and cultural activities;
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Contributions to civic or charitable institutions;
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Membership in government associations;
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Membership in national professional organizations duly accredited by the Professional Regulation Commission;
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Membership in the Integrated Bar of the Philippines;
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Subscription to professional technical journals and informative magazines, library books and materials;
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Office equipment and supplies; and
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Other similar expenses not supported by the regular budget allocation. (Sec. 51 of the General Provisions of R.A. No. 11963 or the General Appropriations Act of 2023).
Consequently, “extraordinary expenses” are neither huge amounts nor can they be used for calamity response.
EDCEL C. LAGMAN