Section 19August 1, 1989, Sec./Art. 19

(1) The Regional Governor shall submit to the Regional Assembly not later than two (2) months before the beginning of every regular session, as the basis of the regional appropriations bill, a budget of expenditures and sources of financing, including receipts from existing and proposed revenue measures.

The fiscal year of the Autonomous Region shall cover the period April 1 to March 31 of the succeeding year.

(2) The Regional Assembly may not increase the appropriations recommended by the Regional Governor for the operation of the Autonomous Government as specified in the budget. The form, content and manner of preparation of the budget shall be prescribed by regional law: Provided, however, That pending the enactment of such regional law, the budgeting process shall be governed by existing national laws and rules and regulations prescribed by the Department of Budget and Management.

(3) No provision or enactment shall be embraced in the regional appropriations bill unless it relates specifically to some particular appropriation therein. Any such provision or enactment shall be limited in its operation to the appropriation to which it relates.

(4) The procedure in approving appropriations for the Regional Assembly shall strictly follow the procedure for approving appropriations for other departments and agencies of the Regional Government.

(5) A special appropriations bill shall specify the purpose for which it is intended, and shall be supported by funds actually available as certified by the Regional Treasurer, or to be raised by a corresponding revenue proposal therein.

(6) No regional law shall be passed authorizing any transfer of appropriations; however, the Regional Governor may, by regional law, be authorized to augment any item for his office from savings in other items of the appropriations for his office.

(7) Discretionary funds appropriated for particular officials shall be disbursed only for public purposes to be supported by appropriate vouchers and subject to such guidelines as may be prescribed by regional law.