Be it enacted by the National Assembly of the Philippines:

SECTION 1. Title of Act.- This Act shall be known as the "General Appropriation Act forvthe fiscal year nineteen hundred and forty-two."

SEC. 2. Appropriation of funds.- The following sums, or so much thereof as may be necessary, are appropriated out of any funds in the Philippine Treasury not otherwise appropriated, for the operation of the Government of the Commonwealth of the Philippines for the fiscal year ending June thirtieth, nineteen hundred and forty-two, unless otherwise stated:

(See Table of COMMONWEALTH ACT No. 654 in COMMONWEALTH ACTS NOS.654-733, 1941-1946 Page 1 to Page 486)

SEC. 3. Allotment of appropriations.-The appropriations for sundry expenses, furniture and equipment, and special purposes for the Office of the President shall be alloted by the President among the bureau and offices under his direct control; those for the Executive Departments, by the Heads of Departments among the bureaus and offices under their respective control, as the needs of the service may require.

SEC. 4. Provision for excess of salaries actually received over the maximum rates of the grades.-Any item of appropriation for "excess of actual salary" provided under "Salaries and Wages" in this Act shall be considered as a diately preceding it, and shall be used solely for salary adjustments pursuant to the provision of section twelve, paragraph four, Commonwealth Act Numbered Four hundred and two.

SEC. 5. Authority to use savings in appropriations for "Salaries and Wages", for "Sundry Expenses", and for "Purchase of Furniture and Equipment" to cover deficits.- Any provision of law to the contrary notwithstanding, any savings in the regular appropriations authorized in this Act for salaries and wages, except the amounts of the "savings to be made" hertein provided, for sundry expenses, and for purchase of furniture and equipment of the bureaus and offices under any Department, may, with the approval of the President, be used to cover a deficit not exceeding twenty per centum of the amount originally provided in any other item of the regular appropriations, except for salaries and wages, under the same Department. Likewise, any savings in the appropriations for salaries and wages, except the amounts of the "savings to be made" herein provided, for sundry expenses, and for purchase of furniture and equipment of any item under "Special Purposes" may, with the approval of the President, be used to cover a deficit not exceeding twenty per centum of the amount originally provided in any other item of appropriiations, except for salaries and wages, under the same purpose.

SEC. 6. Authority to use savings and excess of actual collections over estimated income for adjustments of compensations.- The President of the Philippines is authorized to use any savings from the appropriations authorized in this Act, except the amounts of the "savings to be made" herein provided, as well as any excess of actual collections over the esstimated ordinary income of the National Government during the fiscal year nineteen hundred and forty-two, for the adjustment of the compensations of employees pursuant to the provisions of section twelve of Commonwealth Act Numbered Four hundred and two; for paying compensation differentials that may be granted pursuant  to the provisions of section seven of said Commonwealth Act Numbered Four hundred and two; for adjestment to P660 per annum of the salaries of elementary school teachers who are graduates of Bureau of Education collegiate normal schools and the teacher's curriculum in the collegiate schools of arts and trades, graduates of private junior normal schools and colleges offering two years of normal work above the secondary level, and holders of the degrees of bachelor of science in education, bachelor of science in home economics, high school teacher's certificate, bachelor of science in agriculture with certificate in agricultural education, and any bachelor's degree with at least eighteen units in education, and to P540 per annum for those teachers who are graduates of Bureau of Education secondary normal schools and of private secondary normal schools and holders of any bachelor's degree not herein mentioned and of the title of associate in arts; and for covering salary increases granted before this Act takes effect in excess for the appropriations herein authorized for the positions concerned.

SEC. 7. Authority to fill new positions required.- No new positions authorized in this Act shall be filled without the previous approval of the President of the Philippines. The provision of this section shall not apply to the National Assembly and the Congress of the Philippines.

SEC. 8. Authority for renting automobiles, jitneys, or trucks for a continous period exceeding one month required.- No appropriation authorized in this Act may be used for renting automobiles, jitneys, or trucks on the monthly basis nor on the daily basis for a continous period exceeding one month unless previously authorized by the President of the Philippines.

SEC. 9. Schedule of per diems for officers and employees of the National Government.-Notwithstanding the provisions of Commonwealth Act Numbered Two hundred and forty-six, per diems in lieu of subsistence and lodging while traveling, when allowed to be paid from any appropriation authorized in this Act, shall be fixed with the approval of the corresponding Head of Department at rates not to exceed the following:

(a) For officers and employees receiving a salary of two thousand pesos or less per annum, a per diem not exceeding one peso and fifty centavos;

(b) For those receiving more than two thousand pesos per annum, but not exceeding four thousand pesos per annum, a per diem not exceeding two pesos and twenty-five centavos;

(c) For those receiving more than four thousand pesos per annum, but not exceeding six thousand pesos per annum, aper diem not exceeding three pesos; and

(d) For those receiving more than six thousand pesos per annum, a per diem not exceeding three pesos and seventy-five centavos.

SEC. 10. Suspension of expenditure of appropriations.-Any provision of existing law to the contrary notwithstanding, the President of the Philippines is authorized to suspend or otherwise stop the expenditure of any amount herein appropriated for any purpose, or any portion thereof, whenever in his judgment the publicv interest so requires, and thereupon the funds affected by such action shall become available for expenditure in connection with the national defense of, and the protection of the civilization population in, the Philippines in case of any grave national emergency, including increases in the expenses of the Philippine Army and the Philippine Constabulary as well as expenses for the organization of volunteer or home guards, or for any other expenditures authorized in this Act as the President may determine. This provision shall not apply to the appropriations for the National Assembly, the Congress of the Philippines and the Judiciary.

SEC. 11. Effective date.-This Act shall take effect on July first, nineteen hundred and forty-one, except where otherwise stated.

Approved, June 21, 1941.