Section 71Sec./Art. 71

Prohibition Against Release, Disbursement, or Expenditure of Public Funds. - It shall be unlawful for any government official, including barrio officials, within forty-five days before the election to release, disburse or expend any funds for:

(1) Any and all kinds of public works, except the following:

(a) Maintenance of existing and/or completed public works projects: Provided, That not more than the average number of laborers or employees already employed therein during the six-month period immediately prior to the beginning of the forty-five day period before election day shall be permitted to work during such time: Provided, further, That no extra gang of laborers shall be employed for maintenance work within the said period of forty-five days;

(b) Work undertaken by contract through public bidding held, or by negotiated contract awarded, before the forty-five day period before election: Provided, That work for the purpose of this section undertaken under the so-called "Takay" or "Pacquiao" system shall not be considered as work by contract;

(c) Payment for the usual cost of preparation of working drawings, specification, bills of materials, estimates, and other procedures preparatory to actual construction including the purchase of materials and equipment, and all incidental expenses for wages of watchmen and other laborers employed for such work in the central office and field storehouses before the beginning of such period: Provided, That the number of such laborers shall not be increased over the number hired when the project or projects were commenced; and

(d) Emergency work necessitated by the occurrence of a public calamity, but such work shall be limited to the restoration of the damaged facility.

No payment shall be made within five days before the date of election to laborers who have rendered services in project works except those falling under subparagraphs (a), (b), (c) and (d) of this section.

This prohibition shall not apply to on-going public works projects commenced before the campaign period of one hundred and twenty days prescribed under Section eight-one of this Code. For purposes of this provision, it shall be the duty of the government officials or agencies concerned to report to the Commission the list of all ongoing public works projects being undertaken by them.

(2) The Department of Social Welfare and any other office in any other department of the Government performing functions similar to said department, except for salaries of personnel, and for such other routine and normal expenses, and for such other expenses as the Commission may authorize after due notice and hearing.

Should a calamity of disaster occur, all releases normally or usually coursed through the said departments and offices shall be turned over to, and administered and disbursed by, the Philippine National Red Cross, subject to the supervision of the Auditor General or his representatives, and no candidate or his or her spouse or member of his or her family within the second degree of affinity or consanguinity shall participate, directly or indirectly, in the distribution of any relief or other goods to the victims of the calamity or disaster; and

(3) The Presidential Arm on Community Development and any other office in any other department of the government performing functions similar to said department, except for salaries of personnel and for such other necessary administrative or other expenses as the Commission may authorize after due notice and hearing.