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

Separate Concurring Opinion 9 G.R. Nos. 271059, • :271347, E-02472, and E004036 (4) A special appropriations bill shall specify the purpose for which it is intended, and shall be supported by funds actually available as certified by the National Treasurer, or to be raised by a corresponding revenue proposed therein. As a preliminary point, this provision was primarily invoked to advance the view that the existence of unprogrammed appropriations is structurally infirm since their source of funding is neither certified nor actually available at the time of enactment of the GAA, in contravention of the requisites provided under the above provision. 25 Significantly, the ponencia tersely addressed this point by stating that petitioners "rely on the wrong constitutional provision as such requirement refers to special appropriations bill." 26 Unprogrammed appropriations, meanwhile, are items included in the General Appropriations Bill.27 ' This notwithstanding, the fact that Article VI, Section 25, paragraph 4 of the Constitution allows for the passage of a special appropriations bill, to my mind, begs the question of whether the existence of such provision must be regarded as a proscription against the very presence of unprogrammed appropriations in the GAA. In fact, even the the oral arguments delved into the propriety of the said section as the manner by which legislation for contingencies must be effected.28 I submit that the answer must be in the negative. For one, there is nothing in Article VI, Section 25, paragraph 4 which states that the passage of a special appropriations bill is the sole process through which Congress must appropriate excess or new revenue collections. For another, special appropriations bills and unprogrammed appropriations have different uses. In my view, the former may be passed by , Congress for programs, activities, and projects (PARs) that: (1) were only conceived during the fiscal year, and (2) must be immediately acted upon or implemented within the same period. This explains why the discussion during the oral arguments deemed such type of legislation as a mechanism through which emergency situations may be addressed. 29 Meanwhile, the latter concerns PAPs that have already been contemplated prior to the fiscal year, i.e., during the budget preparation phase that transpired in the preceding year, and which must be implemented as soon as the triggers for the release of their funding have been satisfied. Case in point is amicus curiae Dr. Benjamin Diokno 's assertion that unprogrammed appropriations are particularly needed 25 See Petition for Certiorari and Prohibition (G.R. No. E-04036), p. 34-35. 26 Ponencia~ p. 56. " Id. 28 See TSN, June 9, 2026, pp. 54--59. 29 Id. 1