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

Separate Concurring Opinion 22 G.R. Nos. 271059, 271347, E-02472, and E-04036 nothing in the quoted paragraph which can serve as a guide to the Executive in choosing which project must already be funded as soon as an excess or new revenue collections are realized .. It may be argued that the exercise of discretion under the 2026 GAA is 'already severely restricted as there are only two remaining projects in the 2026 GAA after the exercise of presidential veto, i.e., Program on Risk Management and Revised AFP Modernization Program. In fact, this is already a far cry from the situation, for instance, in the 2024 and 2025 GAAs, which had 51 and 25 purposes under their Unprogrammed Appropriations provisions, respectively. 60 This notwithstanding, I submit that the concern regarding the exercise of discretion remains valid. To quote the ponencia, this means that the "President has authority to choose which program - whether Risk Management or Revised AFP Modernization - to fund, and which will not. 61 Indeed, Belgica teaches that the setting apart by law of a certain sum from the public revenue for a specified purpose included in the power of appropriation.62 As such, the delegation thereof must be complete and guided by a sufficient standard, which are not present in this case. This stance is further strengthened by the contents of Special Provision 8 of subsection XLIII of the 2026 GAA, which authorizes the DBM to use the . fund,s under unprogranun,ed appr:opriations sans any specifics on the exercise of such authority. The provision reads: • 8. Amounts under the Unprogrammed Appropriations. The DBM is hereby authorized to approve the following: (a) Use of appropriations within the authorized purposes; and (b) Use of appropriations under the Purposes of Unprogrammed Appropriations, except Budgetary Support to GOCCs and Support to Foreign-Assisted Projects, to cover deficiencies in the amounts authorized in any of the purposes under the Unprogrammed Appropriations. The DBM shall post on its website the status of monthly releases charged against the Unprogrammed Appropriations.63 (Emphasis in the original) Indeed, the danger attending such provisions has been established during the oral arguments: the DBM is constrained to forniylate and implement "internal standards" such as "shovel readiness," which are terms that are1 • not stated in the 2026• GAA.' ' 60 Ponencia, p. 72. 61 Id. 62 See Belgica, et al. v. Hon. Exec. Sec. Ochoa, Jr., et al., 721 Phil. 416, 547-548 (2013) [J. Perlas- Bemabe, En Banc]. 63 See Republic Act No. 12314 (2026), sec. I, XLlll, Special Provision 8.