Republic Act No. 11260 or the General Appropriations Act (GAA) of FY 2019 continues to adopt the GAA as-release-document (GAARD) policy except for lump sum appropriations and those with conditions before release. With GAARD, agencies can immediately obligate and enter into contract upon the approval of the GAA, subject to procurement rules. The FY 2019 GAA was signed into law on April 2019 which caused a delay on its implementation for four months.
