- any amount due shall be returned to the filing party concerned, withdrawable in accordance with accounting and auditing rules and regulations; provided, that any interest accruing on deposit accounts and any forfeited amounts shall be recorded as income of the General Fund. This provision shall apply to bonds posted in cash, such as bidder ' s bond, guaranty bonds, bail bonds and all bonds and deposits required by law, rules and regulations to be posted to ensure the faithful performance of an activity or undertaking.
- 5. and Conference Fees. 5. and Conference Fees. Offices which conduct training programs in relation to their mandated functions are authorized to collect seminar and conference fees from government and/or private agency participants, at such standard rates as the Department of Budget and Management and the Civil Service Commission shall deem appropriate. The proceeds derived from such seminars or conferences shall be deposited to Trust Fund and any charges/claims for the seminar shall be made available for the conduct of same, subject to pertinent budget, accounting and auditing rules and regulations. Provided, that any excess therefrom shall be reverted to the General Fund at the end of the year; provided further, that upon the conclusion of the seminar or conference, the office authorized to conduct same shall submit to the Governor, through the Provincial Administrator, a detailed report of expenses incurred; provided finally, that no appropriation authorized in this budget shall be used to support or augment expenses for seminars or conferences conducted for government personnel from other LGUs, except those specifically allowed in this budget.
- 6. from Grants/Donations. 6. from Grants/Donations. All receipts from grants and/or donations shall be considered as trust fund or trust liability accounts of the provincial government and implemented or disbursed in accordance with the specific purpose/s or conditions of MOAor SLA, subject to applicable accounting and auditing rules and regulations.
- 7. Accounts. 7. Accounts. Upon authority by the Sangguniang Panlalawigan, the Provincial Treasurer shall open separate Trust Fund bank deposit accounts for receipts intended for specific purpose/s.
- 8. 8. For this purpose, savings refer to portions or balances as of any given point in the fiscal year of any programmed or allotted appropriation which remain free of any obligation or encumbrance and which are still available after the satisfactory completion or the unavoidable discontinuance or abandonment of the work, activity or purpose for which the appropriation was originally authorized, or which result from unobligated compensation and related costs pertaining to vacant positions and leaves of absence without pay.
- B. EXPENDITURES

### Personnel Benefits

- 9. Deductions, Incentive and Service Fees. 9. Deductions, Incentive and Service Fees. Deductions from salaries, emoluments or other benefits accruing to any government employee may be allowed for the payment of obligations due or owing to government lending institutions such as government banks, the Government Service Insurance System, savings and loans associations, those organized for and managed by government employees. Service fees collected shall be deposited with the Provincial Treasurer's Office and shall accrue to the General Fund.
- 10. and Transportation Allowances 10. and Transportation Allowances . Authorized officials, while in the actual performance of their respective functions may be granted monthly representation and transportation allowances payable from the programmed appropriations provided for in their respective offices not exceeding the rates prescribed in LBC No. 103 dated