Requisites for valid transfer of appropriated funds (Section 25(5), Article VI)

The transfer of appropriated funds, to be valid under Section 25(5) of Article VI of the 1987 Constitution must be made upon a concurrence of the following requisites, namely:

  1. There is a law authorizing the President, the President of the Senate, the Speaker of the House of Representatives, the Chief Justice of the Supreme Court, and the heads of the Constitutional Commissions to transfer funds within their respective offices;
  2. The funds to be transferred are savings generated from the appropriations for their respective offices; and
  3. The purpose of the transfer is to augment an item in the general appropriations law for their respective offices. (G.R. No. 209287,  July 01, 2014)