23	1127	Administrative Aide IV (Communication Equipt. Operator I)	Vacant (Cereza C. Macalinao Retired on Nov. 1, 2021)	Employment Services Division)	Office (PPESO) (PPESO)	Office (PPESO)
24	1128	Supervising Labor and Employment Officer	Antonio M. Magnaye, Jr.	Office (PPESO)
25	1129	Labor &Employment Officer III	Sofia A. Logmao
26	1134	Labor &Employment Assistant	Vacant
27	1137	Labor &Employment Officer I	Vacant	Office (PPESO)

Section 5. General Provisions: FY 2022 Annual Budget is hereby authorized subject Section 5. General Provisions: FY 2022 Annual Budget is hereby authorized subject 5. General Provisions: to compliance with the following general provisions:

- A. RECEIPTS AND INCOME
- 1. and Charges. 1. and Charges. All fees and charges and other receipts or revenues imposed by offices/units in the exercise of their functions at such rates as are approved or authorized to be collected shall accrue to the general fund as part of the general income of the provincial government, except those that are specifically authorized to be recorded as income/receipts of special fund or trust fund to be maintained in separate deposit accounts intended for specific purpose/s; provided, that the interest earned from such deposits shall accrue to the general fund.
- 2. Funds. 2. Funds. The existing revolving funds of departments/implementing line services shall continue to be maintained in separate bank accounts under the trust fund, to be considered self-perpetuating and self-liquidating and all obligations or expenditures incurred by virtue of such business-type activities shall be charged against the revolving funds; provided, that the interest earned from such deposits shall accrue to the general fund.
- All income collections from OMPH and satellite hospitals except secretary's fees and rentals from stalls shall be deposited directly to their Revolving Funds and will be utilized for Medical, Dental and Laboratory Supplies and Drugs and Medicines of said hospitals. Medical equipment such as diagnostic equipment, therapeutic equipment, life support, monitors, hospital beds, medicine trolleys, medical furniture, mobile clinics and other hospital, dental and laboratory equipment may be procured using the Revolving Fund provided that said equipment are included in the AIP of the respective hospitals provided, further, that all Medical, Dental and Laboratory Supplies and Drugs and Medicines procured have been obligated and paid. Unexpended balances net of payables and unpaid obligations of the Revolving Funds at the end of the year shall revert to General Fund.
- 3. Receipts/Grants for Specific Purposes. 3. Receipts/Grants for Specific Purposes. All trust receipts or grants for specific purposes shall be recorded as trust liability accounts to be deposited in separate bank accounts and shall be administered in accordance with the conditions stipulated in the MOAorContract or purpose/s of such, subject to existing accounting and auditing rules and regulations; provided, that the interest earned from such deposits shall accrue to the general fund, when applicable.
- 4. Bonds and Deposits. 4. Bonds and Deposits. All performance bonds and deposits filed or posted by private persons or entities shall be deposited in the Provincial Treasurer's Office and shall be considered as trust liability accounts. Upon faithful performance of the undertaking or termination of the obligation for which the bond or deposit was required,