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

Separate Concurring Opinion 26 G.R. Nos. 271059, 271347, E-02472,and E-04036 to appropriate for certain items of expenditure, specified by the President in the budget, as long as the entire appropriation docs not exceed the proposed total amount of the budget. Here, Congress merely exercised its prerogative of allocating the obtainable budget of the government to its different agencies and projects. It increased the proposed budget for some items, but decreased the proposed budget for others. It bears to emphasize that Congress did not increase the overall recommended appropriations of the President. The law itself (GAA of 1996) reduced the proposed total amount from P 415,557,000.00 to only P 415,555,560.00. (Emphasis supplied) The foregoing notwithstanding, I still con~ur in the result given that, the overall total of automatic appropriations under the 2025 GAA, of which the SAGF and the Special Road Fund form part of, was still higher compared to the figure proposed by the President in the NEP. Verily, whereas the automatic appropriations under the NEP for 2025 was at PHP 2, I 05, 159, 629,000,74 the amount that was eventually reflected in the 2025 GAA was adjusted by PI-IP 10 Billion, or PHP 2,115,159, 629,000.75 The constitutional prohibition was breached regardless, as there remains an increase in the overall amount of automatic appropriations recommended by the President. Even under the prevailing appreciation of Article VJ, Section 25, paragraph 1, the increase may therefore still be invalidated, albeit only to the extent of the total increase in the automatic appropriations under the 2025 GAA from the amount stated in the NEP for 2025. In synthesis, I agree with the ponente in its holding that unprogrammed appropriations are not unconstitutional per se. Likewise, f submit that the following must be declared unconstitutional: (1) Special Provisions l(a) and (b) of T itle XLill of the 2026 GAA; and (2) The excess of the amounts stated in the 2025 GAA of the: (i) the unprogrammed appropnat1ons; and (ii) the automatic appropriations which includes both the SAGF and the Special Road Fund, from the amount recommended by the President in the 2025 NEP. CERTIFIED TRUE COPY ~ MARIA CECILIA M. CAPUNPON PAO Deputy Clerk of Court OCC-En Banc, Supreme Court 7~ See ponencia, p. 13. 75 See Department of Budget and Management. Status of FY 2025 Budget available at hltps :llwww. dbm. gov. ph/wp-cont entlupl oad~Ie-Fu nd__ l? eleases/.','/ al us-o(A IIolm ent- Releases/202 5/N ovember/2025-St a/us-Of~ !Judgel-No vember-2025.pJf' (last· accessed September 17, 2026).