-are subject to restriction or qualification as provided in Section 25 of Article VI of the Philippine
Constitution.
1. Budget preparation by the President and submission to congress
2. Each provision must relate specifically to particular appropriation 3. Procedure in approving appropriation. 4. Special appropriation bill to specify the purpose. 5. Restriction on transfer of appropriation; exception. 6. Discretionary fund requirements. 7. Automatic re-enactment of budget. 8. President’s veto power 9. No public funds to be spent except by law. 10. No public money or property for religious purposes. 11. Money for special purpose. 12. Highest budgetary priority to education, directory.