Section 4Sec./Art. 4

augmentation, Modification, Automatic Release, and Post-Audit. - Upon the approval of the total budget for the Judiciary:

(a) The Chief Justice is authorized to augment any item for the Judiciary in the general appropriations law from savings in other items appropriated for the Judiciary.

(b) The Chief Justice, through an en banc resolution, may modify the allotment within the same activity or project: (1) from allotment class to another, except capital outlays; or (2) from one operating unit to another.

(c) The DBM shall automatically release to the Supreme Court, without need for any request, the monthly cash requirements of the Judiciary or one-twelfth (1/12) of the total budgetary support. The release shall not be conditioned on approved work and financial plans, or any other financial report. The Supreme Court shall submit quarterly accomplishment and financial reports to the President and to Congress.

(d) All expenditures and revenues of the Judiciary shall be subject to post-audit by the Commission on Audit (COA), under pertinent laws, rules, and regulations.