Section 16. Restrictions on the Use of Government Funds. —

No government funds shall be utilized for the following purposes:

1. To procure materials for infrastructure projects, goods and consulting services as well as common-use supplies as defined by the Government Procurement Policy Board not in adherence to the provisions of R.A. No. 9184 and its Implementing Rules and Regulations;

2. To purchase motor vehicles, except: (i) medical ambulances, military and police patrol vehicles, motorcycles, other utility vehicles, road construction equipment, motorized bancas and those used for mass transport when necessary in the interest of the public service, upon authority of the department or agency head and the Secretary of Budget and Management; and (ii) those authorized by the President, the Senate President, the Speaker of the House of Representatives, or the Chief Justice of the Supreme Court;

3. To defray foreign travel expenses of any government official or employee, except in the case of training seminar or conference abroad when the officials and other personnel of the foreign mission cannot effectively represent the country therein, and travels necessitated by international commitments: PROVIDED, That no official or employee, including uniformed personnel of the DILG and DND, will be sent to foreign training, conference or attend international commitments when they are due to retire within one year after the said foreign travel;

4. To provide fuel, parts, repair and maintenance to any government vehicle not properly identified as a government vehicle and does not carry its official government plate number, except official vehicles assigned to the President, Vice-President, Senate President, Speaker of the House of Representatives, Chief Justice of the Supreme Court, Heads of the Constitutional Commissions, and those used by personnel performing intelligence and national security functions: PROVIDED, That in case of transport crisis, such as that occasioned by street demonstrations, welgang bayan, floods, typhoons and other emergencies, government vehicles of any type shall be made available to meet the emergency and may be utilized to transport for free the commuters on a round-the-clock basis;

5. To pay honoraria, allowances or other forms of compensation to any government official or employee, except those specifically authorized by law; and

6. To be invested in non-government securities, money market placements and similar investments or deposited in private banking institutions.

The provisions of this section shall also apply to GOCCs. Implementation shall be in accordance with the rules and regulations issued by the DBM, in coordination with the COA.