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

Separate Concurring Opinion 20 G.R. Nos. 271059, 271347, E-02472, and E-04036 Legislature who must exercise that function, Your Honor. 56 (Emphasis supplied) Verily, in the event that there are multiple PAPs under the unprogrammed appropriations that can be funded from the excess or new revenue collections, questions such as who decides how much of the excess or new funds will be used and which of the identified projects will be prioritized - both of which show the exercise of considerable discretion during post- enactment- must be answered. Relatedly, it was highlighted during the oral arguments that the GAA provided "a guide of prioritization" as to which . proj\3ct must be funded first. .As well, the. Department of Budget and Management (DBM) purportedly utilizes "an internal standard ... in terms of shovel readiness," which allows it to identify the projects that must be funded ahead of others, thusly: ASSOCIATE JUSTICE DIMAAMPAO: Okay. Let us assume that there is an excess of revenue collections which may be used to fund these three items. One is foreign-assisted projects, [risk] program, and then the performance program under the [AFP] modernization. From the point in the determination of whether such excess exceeds to the actual disbursement of such money or funds for a special purpose, please clarify before this Court these three questions. One, who decides how much of the excess will be used for a specific purpose? Number two, which of the identified projects will be prioritized? And last, what may be the standard of such decisions? SOLICITOR GENERAL BERBERABE: Who decides, Your Honor? ASSOCIATE JUSTICE DIMAAMPAO: How much of the excess will be used for a specific purpose? SOLICITOR GENERAL BERBERABE: Okay.Yes, Your Honor. So based on our briefing, it is the Bureau of Treasury or the Department of Finance which determines ru1d has the power, the authority also to certify if there is an excess. That means that there is a close coordination between DBM andDOF. They told us that if there are agencies that are already requesting from DBM, DBM would make an inquiry on a periodic basis to the DOF if there is already an excess. And the DOF shares with us that even if they refer to any item in the non-tax revenue, the trigger should be the collection for the annual target ru1d not the quarterly which we were previously discussing. So it's the DOF that detennines through the Bureau of Treasury. Now as to which project is prioritized, Your Honor, in the special provision of the unprogrammed appropriations, there is also a list of, there is a guide of prioritization as to which, so for example, the first, I think the first category . is the one that does, not require the trigger, the fi,rst two triggers on the excess 56 TSN, June 16, 2026, pp. 20-21.