"The Senate general provision also states that savings may result from non-commencement of the P/A/P or the inability of the agency to obligate its released allotment and implement it within the period when the appropriation is valid, whereas the House version qualifies that savings also result from non-commencement of a P/A/P, meaning the inability of the agency to obligate an allotment only within the first semester of the year. In the same manner, the Senate provision demands more fiscal responsibility from agencies by adding the proviso in Sec. 68 that “Programmed appropriations which have not been released or allotments not obligated due to the fault of the agency concerned shall not be considered as savings and shall revert to the General Fund."
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