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TO:	The Commissioner of the Budget

Pursuant to Presidential Decree No. 830, dated November 27, 1975 and in connection with Letter of Implementation No. 28 placing the Budget Commission immediately under the President of the Philippines, the Commissioner of the Budget is hereby delegated authority to take final action on the following budgetary matters heretofore referred by this Commission to the Executive Secretary:

1. Approval of lump-sun appro riations under Section 7-1(4), C.A. No. 246, as amended, through special budgets; provided that: (a) in each instance, the total amount approved does not exceed the amount authorized in the approved program of expenditure and (b) releases of funds are subject to other limitations as the President may impose.
   
2. Use of savings under the Special and General Provisions of the General Appropriations Decree; provided that: (a) the total expenditure ceiling of the individual agency is not exceeded; (b) savings are used only for non-recurring expenditures; and (c) purposes are not for those requiring Presidential approval.
   
3. Augmentation of fund appropriation items within a department/agency; provided that funds used are obtained from other authorized programs of the same department/agency, subject to guidelines on percentage limits as provided by law or as may be prescribed by the President.
   
4. Release of funds for optional retirement gratuities under R.A. No. 1616, as amended; provided it is within the approved program of expenditure and subject to existing policies as are or may be prescribed.
   
5. Approval of requests for exemption from Memorandum Circular No. 593 dated August 8, 1972 of the Office of the President relative to (a) authorizing expenditures in connection with attendance in meetings, seminars, workshops, conventions, or the like; (b) filling of vacant positions; and (c) purchase of necessary and essential furniture and office equipment, subject to guidelines prepared by the Budget Commission and approved by the President.
   
6. Payment of overtime compensation under Section 7-1(32) of C.A. No. 246, as amended, subject to guidelines prepared by the Budget Commission and approved by the President.

The Commissioner of the Budget shall submit to the President a regular monthly summary report of actions taken under the foregoing delegated authority.

Nothing in the preceding delegation shall be construed as a limitation to the power of the President to review/overrule any action taken by the Commissioner of the Budget.

The following, among others, shall continue to be referred to the President for personal consideration and action:

1. Release of unprogrammed appropriations and budgetary reserves.
   
2. Release of allotments from the special Activities Fund (Special Development Activities), Salary Adjustment Fund, Consultants Fund, Contingent Fund, and Calamity Fund as provided for in the General Appropriations Decree.
   
3. Release of allotments from the Apportionment to Local Government Fund and the Barangay Development Fund.
   
4. Transfer of fund appropriations from one department/ agency to another department/agency.
   
5. Purchase of transport and construction equipment, books, drugs and medicines, and other items.
   
6. Such other matters as the President may personally want to consider.

This Order shall take effect immediately.

Done in the City of Manila, this 5th day of December, in the year of Our Lord, nineteen hundred and seventy-five.