WHEREAS, pursuant to Executive Order No. 246, dated March 31, 1957, the burial expenses of persons in the government service, including cadets, reservists, and trainees of the Armed Forces of the Philippines, as well as prisoners under the custody of the Armed Forces of the Philippines are fixed in accordance with the schedule approved by the corresponding head of the department in an amount which shall not exceed the following:

(a) For an officer or employee receiving a salary of more than six thousand (P6,000) pesos per annum, reasonable burial expenses of not to exceed seven hundred fifty (P750) pesos;
(b) For an officer or employee receiving a salary of more than three thousand seven hundred twenty (P3,720) pesos, but not exceeding six thousand (P6,000) pesos per annum reasonable burial expenses of not to exceed five hundred (P500) pesos;
(c) For an officer or employee receiving a salary of three thousand seven hundred twenty (P3,720) pesos or less per annum, including enlisted men, cadets, reservists, and trainees of the Armed Forces of the Philippines, reasonable burial expenses of not to exceed two hundred fifty (P250) pesos;
(d) Prisoners who may have come under the custody of the Armed Forces of the Philippines, reasonable burial expenses not to exceed one hundred (P100) pesos each; and
(e) For an officer or employee whose compensation is not fixed at the per annum basis, the allowable burial expenses shall be computed on the basis of the corresponding compensation equivalent per annum; and

WHEREAS, since the promulgation of the aforesaid Executive Order No. 246 on March 31, 1957, there has been a considerable increase in the cost of living;

NOW, THEREFORE, I, FERDINAND E. MARCOS, pursuant to Proclamation Nos. 1081, dated September 21, 1972, and No. 1104, dated January 17, 1973, and in my capacity as Commander-in-Chief of all the Armed Forces of the Philippines, do hereby order and decree that the burial expenses of persons in the government service, including cadets, reservists and trainees of the Armed Forces of the Philippines, as well as prisoners and detainees under the custody of the Armed Forces of the Philippines, are fixed in an amount which shall not exceed the following:

1. For an officer or employee receiving a salary of more than six thousand (P6,000) pesos per annum, reasonable burial expenses of not to exceed one thousand two hundred (P1,200) pesos;
2. For an officer or employee receiving a salary of more than three thousand seven hundred twenty (P3,720) pesos, but not exceeding six thousand (P6,000) pesos per annum, reasonable burial expenses of not to exceed nine hundred (P900) pesos;
3. For an officer or employee receiving a salary of three thousand seven hundred twenty (P3,720) pesos or less per annum, including enlisted men, cadets, reservists, and trainees of the Armed Forces of the Philippines, reasonable burial expenses of not to exceed six hundred fifty (P650) pesos;
4. Prisoners and detainees who may have come under the custody of the Armed Forces of the Philippines, reasonable burial expenses not to exceed five hundred (P500) pesos;
5. For an officer or employee whose compensation is not fixed at the per annum basis, the allowable burial expenses shall be computed on the corresponding or equivalent per annum basis.

Executive Order No. 246, dated March 31, 1957, and all other laws, rules and regulations inconsistent herewith are hereby repealed and/or modified or amended accordingly.

Department heads may promulgate necessary rules and regulations for the effective implementation of this Decree.

Done in the City of Manila, this 27th day of May, in the year of Our Lord, nineteen hundred and seventy-three.