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

Separate Concurring Opinion 24 G.R. Nos. 271059, 271347, E-02472, and E-04036 the appropri~tions recomm~nded by the President applies equally, if not with greater force, to those specified in the NEP. Since the NEP is the "basis" for the general appropriations bill itself, then the appropriations indicated therein are the ones that "must not be increased." 3. Placing unprogrammed appropriations within the purview of Article VI, Section 25 (1) and Article VII, Section 2267 would strengthen safeguards against illicit practices during the budget cycle. By characterizing the recommendation of the President for unprogrammed appropriations as the maximum limit additions or insertions would be severely restricted.68 Even after careful consideration of the parties' arguments, I maintain the foregoing position in the absence of any convincing reason to adopt the contrary stance. In addition, the ponencia also declared the increase in: (1) the Special Account in the General Fund (SAGF) under the Special Provisions of the departments/agencies; and (2) the Special Road Fund, which are both under the 2025 GAA, void. 69 Anent the SAGF, the ponencia invoked Book VI, Chapter IV, Section 270 of Executive Order 292 or the Administrative Code in holding that Congress shall not "increase the amounts specified in special provisions, beyond those proposed by the President." 71 Meanwhile, considering that the Special Road Fund is a line item in the Department of Public Works and Highways' budget, then it still "forms part of the appropriations subject to the budgetary ceiling pursuant to Article VI, Section 25 (1) of the Constitution."72 I express my reservation to the foregoing declarations insofar as these postulations effectively imply that the proscription on the increase is no longer confined to the total budget for the operation of the Government as recommended by the President, but extends as well to individual items of •appropriations. To rhy mind, this interpreta'ticiri ' could. have serious consequences for both budget legislation and judicial review by the courts. 67 SECTION 22. The President shall submit to the Congress within thirty days from the opening of eveiy regular session, as the basis of the general appropriations bill, a budget of expenditures and sources of financing, including receipts from existing and proposed revenue measures. 68 J. Dimaampao, Separate Opinion in Pimentel ll! v. Matula, G.R. Nos. 274778, 275405 & 276233 (2025) [Per J. Lazaro-Javier, En Banc]. 69 Ponencia,p.117. , 70 Section 25. Prohibition Against Enactment of Additional Special Provisions. - The Congress shall not add special provisions in the budget eannarking the use of appropriations for specific programs or activities nor shall it increase the amounts specified in special provisions beyond those proposed by the President. 71 Ponencia, p. 106. 72 Id. at 109.