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Authority to Use Savings for Certain Purposes. Savings in the appropriations provided in the General Appropriations Act may be used for the settlement of the following obligations incurred during a current fiscal year or previous fiscal years as may be approved by the Commissioner in accordance with rules and procedures as may be approved by the President:
(a) Claims of officials, employees and laborers who died or were injured in line of duty, including burial expenses as authorized under existing law;
(b) Commutation of terminal leaves of employees due to retirement, resignation or separation from the service through no fault of their own in accordance with the provisions of existing law, including unpaid claims for commutation of maternity leave of absence;
(c) Payment of retirement gratuities or separation pay of employees separated from the service due to government reorganization;
(d) Payment of salaries of employees who have been suspended or dismissed as a result of administrative or disciplinary action, or separated from the service through no fault of their own and who have been subsequently exonerated and/or reinstated by virtue of decisions of competent authority.
(e) Cash awards to deserving officials and employees in accordance with the civil service law;
(f) Salary adjustments of officials and employees as a result of classification action under, and implementation of, the provisions of the Compensation and Position Classification Act, including positions embraced under the Career Executive Service;
(g) Peso support to any undertaking that may be entered into by the government with international organizations, including administrative and other incidental expenses;
(h) Covering any deficiency in peso counterpart fund commitments for foreign-assisted projects, as may be approved by the President;
(i) Priority activities that will promote the economic well-being of the nation, including food production, agrarian reform, energy development, disaster relief, and rehabilitation.
(j) Repair, improvement and provision of government buildings and infrastructure and other capital assets damaged by natural calamities;
(k) Expenses in connection with official participation in trade fairs, civic parades, celebrations, athletic competitions and cultural activities, and payment of expenses for the celebration of regular or special official holidays;
(l) Payment of obligations of the government or any of its departments or agencies as a result of final judgment of the Courts, and
(m) Payment of valid prior year's obligations of government agencies with any other government office or agency, including government-owned or controlled corporations.
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