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EIGHTEENTH CONGRESS OF THE) 
REPUBLIC OF THE PHILIPPINES ) 
Third Regular Session 
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ro; 0^
SENATE
S.B. No. 2452
Introduced by SENATOR IMEE R. MARCOS
AN ACT EXTENDING THE AVAILABILITY OF THE 2021 APPROPRIATIONS 
TO DECEMBER 31, 2022, AMENDING FOR THE PURPOSE SECTION 62 OF 
THE GENERAL PROVISIONS OF REPUBLIC ACT NO. 11518, THE GENERAL 
APPROPRIATIONS ACT OF FISCAL YEAR 2021
EXPLANATORY NOTE
Article VI, Section 23 (2) of the 1987 Constitution states that, "In times of war 
or other national emergency, the Congress may, by law, authorize the President, for 
a limited period and subject to such restrictions as it may prescribe, to exercise powers 
necessary and proper to carry out a declared national policy. Unless sooner withdrawn 
by resolution of the Congress, such powers shall cease upon the next adjournment 
thereof."
On 10 September 2021, President Rodrigo Roa Duterte issued Proclamation No. 
1218 entitled, "Further Extending The Period of a State of Calamity Throughout The 
Philippines Due to Corona virus Disease 2019 Declared Under Proclamation No. 1021, 
S. 2020"^\\\ch states that the declared State of Calamity throughout the Philippines 
for a period of one (1) year, effective 13 September 2021 to 12 September 2022, 
unless earlier lifted or extended as circumstances may warrant.
The pandemic has dramatically affected businesses and employment while the 
national government struggled to implement projects and programs encompassed by 
the General Appropriations Act of 2021.
To date, while a decrease in COVID-19 cases or infections has been noted, the 
Philippines still has had the earliest, longest, and arguably the most costly lockdown


in the world, and the private sector has yet to recover, so too has government 
remained unable to fully effect its planned expenditures for this fiscal year.
It is, therefore, imperative that Section 62 of the General Provisions of Republic 
Act No. 11518 otherwise known as the General Appropriations Act of 2021 be 
amended to extend the availability of the 2021 appropriations to another fiscal year 
for the welfare of the Filipino people.
In view of the foregoing, the passage of this measure is earnestly sought.
ImetSt^arcos


EIGHTEENTH CONGRESS OF THE) 
REPUBLIC OF THE PHILIPPINES ) 
Third Regular Session 
)
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;5S- E-FILED
0ATc: NOV 15 2021 ml
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SENATE
S.B. No. 2452
TtME:
1:15 p.m
Introduced by SENATOR IMEE R. MARCOS
AN ACT EXTENDING THE AVAILABILITY OF THE 2021 APPROPRIATIONS 
TO DECEMBER 31, 2022, AMENDING FOR THE PURPOSE SECTION 62 OF 
THE GENERAL PROVISIONS OF REPUBLIC ACT NO. 11518, THE GENERAL 
APPROPRIATIONS ACT OF FISCAL YEAR 2021
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
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SECTION 1. Section 62 of the 2021 General Appropriations Act or Republic Act
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No. 11518 is hereby amended to read as follows:
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"SEC. 62. Cash Budgeting System. All appropriations authorized in
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this Act, including budgetary support to GOCCs, shall be available for
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release and disbursement for the purpose specified, and under the same
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general and special provisions applicable thereto, until [December 31,
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2021] DECEMBER 31, 2022. While the amount appropriated herein as
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National Disaster Risk Reduction and Management Fund for calamities,
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epidemics, as declared by the DOH, crises resulting from armed conflicts,
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insurgency, terrorism, and other catastrophes occurring in 2021 and
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financial assistance to LGUs released during the fiscal year shall be
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available for disbursement for the purpose specified until [December 31,
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2021] DECEMBER 31, 2023. On the other hand, appropriations for the
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statutory shares of LGUs shall be available for obligations and
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disbursement until fully expended.
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After the end of validity period, all unreleased appropriations shall
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lapse, while unexpended or undisbursed funds shall revert to the
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unappropriated surplus of the General Fund in accordance with Section
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28, Chapter 4, Book VI of E.O. No.292 and shall not thereafter be
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available for expenditure except by subsequent legislative enactment.


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Departments, bureaus, and offices of the National Government, including 
constitutional offices enjoying fiscal autonomy, SUCs and GOCCs, shall 
strictly observe the validity of appropriations and the reversion of funds.
For FY 2021, the appropriations for infrastructure capital outlays, 
including those subsidy releases to GOCCs for infrastructure projects, 
shall be valid for obligation until [December 31, 2021] DECEMBER 31, 
2022, while the completion of construction, inspection, and payment 
shaii be made not later than [June 30, 2022] JUNE 30, 2023. On the 
other hand, appropriations for MOOE and other capital outlays item shall 
likewise be valid for obligation until [December 31, 2021] DECEMBER 
31, 2022, while the delivery, inspection and payment shall be made not 
later than [June 30, 2022] JUNE 30, 2023.
The DBM is authorized to issue the necessary guidelines for the 
effective implementation of the cash budgeting system.
A report on these releases, obligations and disbursements shall be 
submitted to the Speaker of the House of Representatives, the President 
of the Senate of the Philippines, the House Committee on Appropriations 
and the Senate Committee on Finance, either in printed form or by way 
of eiectronic document."
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SEC. 2. Repealing Clause. - All laws, decrees, executive issuances, rules
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and regulations inconsistent with this Act are hereby repeaied or modified
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accordingly.
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SEC. 3. Effectivity. - This Act shall take effect fifteen (15) days after its
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publication in the Official Gazette or in a newspaper of general circulation.
Approved,