Section 86Republic Act No. 992, Presidential Decrees No. 75 and 999 and all laws, decrees, executive orders, rules and regulations or parts thereof which are inconsistent with the provisions of this Decree are , Sec./Art. 86

Availability of Appropriations for Rental for Building and Grounds. Any appropriation authorized in any Act for rental of buildings and grounds for any department, bureau, office or agency shall be available for expenditure only when authorized by the department head concerned. Such appropriation may also be used for lease purchase arrangements.

With the concurrence of the Commissioner and the Secretary of Finance, the head of the department may contract with any government financial institution for loans intended for the acquisition of land for the construction of an office building for any of the agencies under the department. The annual amortization of the loans shall be taken from the appropriations for rental authorized under any Act for the department, bureau or office concerned.