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271059/271347/E-02472/E-04036 Concurring Opinion: Chief Justice Alexander G. Gesmundo — Official PDF
271059/271347/E-02472/E-04036 — Promulgated October 7, 2026 · 2026 · Supreme Court 2026 / Separate opinion
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DIGITAL P. 13 / 24
Concurring Opinion 13 G.R. Nos. 271059, 271347,
E-02472, and E-04036
matter of the conflicting provisions. In a purely practical sense, where there is
a conflict as to a particular matter in the two versions before the Bicameral
Conference Committee, its reconciliation may lead to necessary adjustments
in other portions of the budget. As held in Tolentino, "[i]fthe committee can
propose an amendment consisting of one or two provisions, there is no reason
why it cannot propose several provisions, collectively considered as an
'amendment in the nature of a substitute,' so long as such amendment is
germane to the subject of the bills before the committee."43 Cl'early, the
important consideration is whether the amendment introduced is germane
to tll.e subject matter of the bills before it. To hold otherwise would
unnecessarily confine and restrict the Bicameral Conference Committee's
capacity to reconcile conflicts. Reconciliation of differences does not merely
mean confining the resolution to the particular provision at hand; it may
involve revising other provisions to maintain a cohesive and comprehensive
budget.
Congress may create new P APs and
reclassify them from programmed to
unprogrammed, subject to certain
safeguards.
The power of the purse which our people, through the Constitution,
have vested in Congress, allows the latter to create new P APs and m.ove P APs
from Programmed to Unprogrammed appropriations, and vice versa, so long
as certain safeguards are complied with ..
The separation of powers and
Congress' power of the purse
The late Fr. Joaquin Bernas, one of the most eminent and respected
authorities in Philippine Constitutional Law, reiterates that in essence, the
separation of powers simply means that legislation belongs to Congress,
execution to the Executive, and the settlement of legal controversies to the
Judiciary.44 Each branch is prevented from invading the domain of the other, 45
46
as each one is supreme within its own sphere and independent of the others.
The purpose of this separation, as stated by James Madison, is to prevent, "the
accumulation of all powers, legislative, executive, and judiciary in the same
43 Tolentino v. Secretary of Finance, 305 Phil. 686, 748 (! 994) [Per J. Mendoza, En Banc]. (Emphasis
supplied). . . . • • : , • •
44 FR. JOAQUIN BERNAS, THE ] 987 CONSTITUTION OF THE REPUBLIC OF THE PHILIPPINES 678 (2009).
,s Id.
'' Santiago v. Guingona, 359 Phil. 276, 302 (I 998) [Per J. Panganiban, En Banc].
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