BY THE PRESIDENT OF THE PHILIPPINES
EXECUTIVE ORDER NO. 25
CREATING THE BUDGET COMMISSION
WHEREAS, by virtue of the provisions of Commonwealth Act Numbered Five, a Government Survey Board has been created for the purpose of recommending to the President needed reforms in the present organization of the Government; and
WHEREAS, the said Government Survey Board has recommended the establishment of a Budget Office under the direct responsibility and control of the President;
Now, therefore, by virtue of the powers vested in me by the Constitution and existing laws and in pursuance of the provisions of Commonwealth Act Numbered Five, it is hereby directed that—
1. A Budget Commission, composed of the Director of the Budget, as Chairman and Executive Officer, and the Auditor General and the Director of Civil Service as members, is hereby created and placed under the direction and control of the President.
2. The Budget Office at present operating in the Department of Finance is hereby transferred, together with all its functions, appropriations, personnel, records, equipment, and functions, appropriations, personnel, records, equipment, and other property, to the Budget Commission. The position of Under Secretary at present in charge of the Budget Office in the Department of Finance is also hereby transferred to the Budget Commission there to be known as the director of the Budget.
3. The Budget Commission shall prepare for the President, under such rules as may be prescribed by him, the budget and any proposal of supplementary, special, or deficiency appropriations, and for this purpose it shall have the duty and authority to investigate, revise, examine, assemble, coordinate, and reduce or increase the estimates of the several departments, bureaus, and dependencies of the Government.
4. All the functions of the different departments, bureaus, and dependencies of the Government dealing with their accounting work are hereby transferred, together with their corresponding appropriations, personnel, books, records, equipment, and other property, to the jurisdiction of the Budget Commission. The Auditor General shall make the necessary adjustments of the appropriations affected thereby. The service so transferred shall operate in suitable quarters furnished therefore by the corresponding departments, bureaus, or dependencies and shall be under the charge of accounting officers appointed or designated by the Director of the Budget. It shall be the duty of said accounting officers to manage such service for the corresponding head of Department, or Chief of Bureau or dependency; advise him of the trend of business; render the reports and statements required by him and by the Auditor General; and perform such other duties as the Director of the Budget may prescribe.
5. It shall be the duty of the Budget Commission to investigate and make a detailed study of the departments, bureaus, and dependencies of the Government, and with a view of securing greater economy and efficiency in the conduct of the public service, to recommend from time to time to the President the changes that should be made in (a) the organization, activities, and methods of operation of such departments, bureaus, and dependencies; (b) the appropriations therefore; (c) the assignment of particular activities to particular services; and (d) the regrouping or coordination of services.
6. Every department, bureau, and dependency of the Government shall furnish to the Budget Commission such information as it may require, and said Commission or its duly authorized representative shall, for the purpose of securing such information, have access to and the right to examine any books, documents, papers, or records of such departments, bureaus, and dependencies of the Government.
7. The Budget Commission shall furnish the National Assembly or the committees thereof having jurisdiction over revenues or appropriations of the Government, such aid and information as said entities may require.
Done at the City of Manila, this twenty-fifth day of April, in the year of Our Lord, nineteen hundred and thirty-six, and of the Commonwealth of the Philippines, the first.
(Sgd.) MANUEL L. QUEZON
President of the Philippines
By the President:
(Sgd.) LEON G. GUINTO
Under Secretary of the Interior
Source: Presidential Museum and Library
Bureau of Printing. (1938). Executive Order No. 25. Messages of the President, 2 (1), 815-816.