REPUBLIC ACT NO. 1062 - AN
ACT GRANTING TO MUNICIPAL COUNCILS GREATER AUTONOMY IN THE PREPARATION
OF THE MUNICIPAL BUDGETS, AMENDING FOR THIS PURPOSE CERTAIN SECTION OF
THE REVISED ADMINISTRATIVE CODE |
Section 1.
Sections two thousand two hundred ninety-five, two thousand two hundred
ninety-six, two thousand two hundred ninety-seven and two thousand two
hundred ninety-nine of the Revised Administrative Code, as amended, are
further amended to read as follows: "Sec. 2295.
Municipal budget. – The municipal treasurer shall present to the mayor,
not later than sixty days before the beginning of each fiscal year, a
certified and detailed statement of the actual receipts and
expenditures of the municipality during the first three quarters of the
current fiscal year and the estimated receipts for the ensuing fiscal
year. The provincial treasurer shall certify to the reasonable
probability of realizing the estimated receipts for the ensuing fiscal
year as prepared by the municipal treasurer. "Within the same period, the
heads of the various offices in the municipal government shall submit
to the mayor a statement of the proposed expenditures recommended by
them for their respective offices during the ensuing fiscal year. Upon
receiving the foregoing statements, the mayor shall prepare the
municipal budget for the ensuing fiscal year. The said budget shall
contain an estimate of receipts as submitted by the municipal treasurer
duly certified by the provincial treasurer and his proposed
expenditures for the ensuing fiscal year. "The proposed expenditures for
salaries and wages shall specify the number of positions, their
respective designations, and the rates of salaries and wages. In case a
reduction of salaries and wages is necessary, such reduction shall be
general in character, and the percentage thereof shall be uniform for
similar rates of salaries and wages and in case of abolition of
position the action of the municipal council shall not become effective
except upon approval by the Secretary of Finance.cralaw "The mayor shall submit the said budget to the council not later than twenty days before the beginning of the fiscal year. "Sec. 2296.
Appropriation ordinance. – Upon receipt of the budget, the municipal
council shall, on the basis thereof, enact the general appropriation
ordinance, including therein all statutory and contractual obligations
of the municipality and upon enactment by the council and approval by
the mayor, the ordinance shall, on the date therein fixed for its
effectivity and subject to appeal to the provincial board as
hereinafter provided, be in full force and effect: Provided, however,
That if the aggregate amount so appropriated exceeds the said estimated
receipts, then the ordinance shall be effective only when approved by
the Secretary of Finance. If the council shall fail to enact the
general appropriation ordinance before the beginning of the ensuing
fiscal year, and pending approval of the said general appropriation
ordinance, the corresponding ordinance for the preceding fiscal year
shall be deemed reenacted. Changes in the general appropriation
ordinance may be affected by supplemental budgets prepared and adopted
in the same manner as the annual budget. "Sec. 2297.
Appeal to the provincial board. – In case the head of any office is
dissatisfied with the appropriations ordinance approved by the
municipal council, he may appeal to the provincial board from the
action of the council within ten days after he is advised of such
action. The appeal shall specify the portion of the appropriation
ordinance objected to and shall state the grounds for the objection.
The provincial board shall decide the appeal within twenty days after
receipt thereof, and its decision shall be final: Provided, That no
favorable action on any such appeal shall be taken by the provincial
board if the appeal involves an increase in any item of appropriation
and such increase will result in exceeding the percentage fixed in
section two thousand two hundred ninety-nine, or in increasing the
aggregate amount appropriated in the ordinance beyond the estimate
receipts. "Sec. 2299.
General limitations upon amount expendable for salaries and wages. –
Except as hereinbelow provided, there shall not be expended during any
fiscal year for salaries and wages of municipal officials and employees
of every description, excluding those employed on public works, in
municipalities of the first class-A more than fifty-five per centum, in
municipalities of the first class-B more than sixty per centum, in
municipalities of the first class more than sixty-five per centum, in
municipalities of the second class more than seventy per centum, in
municipalities of the third class more than seventy-five per centum, in
municipalities of the fourth class more than eighty five per centum, of
the annual revenues accruing to the municipal general funds during said
fiscal year, exclusive of all balances carried forward from preceding
years, and any and all appropriations, loans, or gifts made from
national, provincial, or private funds. "With the approval of the
Secretary of Finance a municipality may, for justifiable cause, exceeds
the foregoing percentages under such limitations as may be prescribed
by the said Secretary." Sec. 2. Section two thousand two hundred ninety-eight of the same Code, is hereby repealed. Sec. 3. This Act shall take effect upon its approval.cralaw Approved: June 12, 1954 |