A.

PRESIDENTIAL DECREE No. 1177

REVISING THE BUDGET PROCESS IN ORDER TO INSTITUTIONALIZE THE BUDGETARY
INNOVATIONS OF THE NEW SOCIETY
BUDGET PREPARATION
Section 12. Fiscal Year. The fiscal year for all branches, subdivisions, instrumentalities, departments,
bureaus, offices and agencies of the Government of the Republic of the Philippines, including governmentowned or controlled corporations and local governments shall be the period beginning with the first day of
January and ending with the thirty-first day of December of each calendar year.
Section 13. Submission of the Budget. The President shall, in accordance with section sixteen (16),
Article VIII of the Constitution, submit within thirty days from the opening of each regular session of
the National Assembly as the basis for the preparation of the General Appropriations Act, a national
government budget of estimated receipts based on existing and proposed revenue measures, and of
estimated expenditures.
The President shall include in his budget submission the proposed expenditure level of the Legislative and
Judicial Branches and of Constitutional bodies, which shall have undergone the same process of evaluation
and which shall have been subject to the same budgetary policies and standards applicable to agencies in
the Executive Branch.
The President may transmit to the National Assembly, from time to time, such proposed supplemental or
deficiency appropriations as are, in his judgment, (a) necessary on account of laws enacted after the
transmission of the Budget, or (b) otherwise needed in the public interest.
C.
1987 CONSTITUTION OF THE REPUBLIC OF THE PHILIPPINES
ARTICLE VIII
THE LEGISLATIVE DEPARTMENT
Section 16. The Supreme Court shall, within thirty days from the opening of each regular session of the
Congress, submit to the President and the Congress an annual report on the operations and activities of the
Judiciary.
C.
1987 CONSTITUTION OF THE REPUBLIC OF THE PHILIPPINES
ARTICLE VI
THE LEGISLATIVE DEPARTMENT
Section 15. The Congress shall convene once every year on the fourth Monday of July for its regular
session, unless a different date is fixed by law, and shall continue to be in session for such number of days
as it may determine until thirty days before the opening of its next regular session, exclusive of Saturdays,
Sundays, and legal holidays. The President may call a special session at any time.

D.
REPUBLIC ACT NO. 6670
AN ACT FURTHER AMENDING CERTAIN SECTIONS AND TERMS USED IN PRESIDENTIAL DECREE
NO. 1177, AS AMENDED, IN ORDER TO INSTITUTE A MODIFIED PERFORMANCE BUDGET SYSTEM.
Section 1. Section 13 of P.D. 1177 is hereby amended to read as follows:chan robles virtual law
library
"Sec. 13. Submission of the Budget. The President shall, in accordance with Section 22, Article VII
of the Constitution, submit to the Congress within thirty (30) days from the opening of every regular
session, as the basis of the General Appropriations Bill, a budget of expenditures and sources of
financing, including receipts from existing and proposed revenue measures. Additional
appropriations proposals may be submitted which correspond to part of the expenditure estimates
submitted as part of the budget proposal: Provided, That continuing appropriations may be enacted
for public works, highways and other infrastructure projects which require more than one year for
construction. In such cases, revenue estimates for the future years shall be used in the evaluation of
funding availability.
"The President may transmit to Congress, from time to time, such proposed supplemental or deficiency
appropriations as are, in his judgment, (a) necessary on account of laws enacted after the transmission of
the Budget, or (b) otherwise needed in the public interest."

E.
1987 CONSTITUTION OF THE REPUBLIC OF THE PHILIPPINES
ARTICLE VI
THE LEGISLATIVE DEPARTMENT
Section 22. The heads of departments may, upon their own initiative, with the consent of the President, or
upon the request of either House, as the rules of each House shall provide, appear before and be heard by
such House on any matter pertaining to their departments. Written questions shall be submitted to the
President of the Senate or the Speaker of the House of Representatives at least three days before their
scheduled appearance. Interpellations shall not be limited to written questions, but may cover matters
related thereto. When the security of the State or the public interest so requires and the President so states
in writing, the appearance shall be conducted in executive session.