271059/271347/E-02472/E-04036  Separate Concurring Opinion: Justice Japar B. Dimaampao — Official PDF

Separate Concurring Opinion G.R. Nos. 271059, 271347, E-02472, and E-04036 for foreign-assisted projects that were not included in the proposed budget but are likely to be effective during the forthcoming fiscal year. 30 Ultimately, unprogrammed appropriations are more anticipatory in character, consistent • with, their characterization as ·a ·"standby" , authority to incur· additional obligations. Simply put, there has been no showing that special appropriations bills and unprogrammed appropriations, as means by which Congress can appropriate public funds, are mutually exclusive, Hence, Article VI, Section 25, paragraph 4 should not be construed as a limitation on Congress' exercise of the power of the purse. On the contrary, the provision serves as another tool - alongside the introduction of unprogrammed appropriations in the GAA - by which the legislature can effectively and expeditiously meet the demands of the fiscal year. Traversing now the issue of whether the concept of unprogrammed appropriations per se violates the doctrine of separation of powers, which, as earlier intimated, is anchored on the perceived unlawful intrusion by the Executive into the "determination of fiscal contingencies,"31 I submit that the: Court mu,st still stay its hand in declaring this concept unconstitutional. l • t ' In resolving such query, particular attention must be given to the fact that the inclusion ofunprogrammed appropriations in the GAA is effected by none other than Congress itself At the very least, this demonstrates that there is no tug-of-war between the two co-equal branches of government. Au contraire, what transpired is an intentional grant of power by one branch, i.e., the Legislative, to another, i.e., the Executive. Properly reframed, the core matter of this controversy, therefore, is the validity of the delegation of legislative power. In turn, this impels the Court to examine intently the tenor of the grant of such authority. The following exchange is illuminating: ASSOCIATE JUSTICE DIMAAMPAO: On page 37 of your petition, you advanced the view that the inclusion of the unprogrammed appropriations under the General Appropriations Act of2026 violates undue delegation of power. Is that correct? ATTY. PENA: We confirm thf\t, Your Honor.. ASSOCIATE JUSTICE DIMAAMPAO: Because? ATTY.PENA: Because of. .. 30 See TSN, April 7, 2026, p. 40-41; see ponencia, pp. 45. 31 See Petition for Certiorari and Prohibition (G.R. No. E-04036), p. 36.