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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. 15 / 24
Concurring Opinion 15 G.R. Nos. 271059, 271347,
E-02472, and E-04036
However, I wish to emphasize that although other branches and
agencies play a part in the budget process, there is no question that Congress
.rema.ins supreme when .it comes to exercising t}Je power of the purse, i.e.,
deciding how the budget will be spent, which P APs to fund and by how
much. 52 An examination of our Constitution's architecture makes this clear.
Article VI, Section 29(1) of the 1987 Constitution provides that "[n]o
money shall be paid out of the Treasury except in pursuance of an
appropriation made by law."53 As explained by one author, the language,
"appropriation made by law," imposes the powerful requirement that public
spending be governed by the rule of law.54 The presence of a law
authorizing the withdrawal of public funds ensures that the people will have
notice of the government's spending decisions. It also prevents the
appropriation of funds based solely on political discretion, the use of which
would be less amenable to the scrutiny of the people.55 •
More importantly, Congress's exercise of its power of the purse comes
with the concomitant responsibility of being the guardian of the purse.56 The
Court categorically declared in Araullo that:
Congress acts as the guardian of the public treasury in faithful
discharge of its power of the purse whenever it deliberates and acts on
the bllldget ·proposal submitted by the Executive: Its power of the purse
is touted as the very foundation of its institutional strength and
underpins "'all other legislative decisions and regulating the balance of
influence between the legislative and executive branches of
government." Such enormous power encompasses the capacity to generate
money for the Government, to appropriate public funds, and to spend the
money. Pertirietitly, when it exercises its power of the purse, Congress
wields control by specifying the PAPs for which public money should be
spent.
It is the President who proposes the budget but it is Congress
that has the final say on matters of appropriations. For this purpose,
appropriation involves two governing principles, namely: (I) "a Prinqiple
of the Public Fisc, asserting that all monies received from whatever source
by any part of the government are public funds;" and (2) "a Principle of
. : • ' ',, ' '
52 Araullo v. Aquino JJJ, 737 Phil. 457, 547-548 (2014) [Per J. Bersamin, En Banc].
In faCt, one author even argues that the framers ofthe·United States Constitution, (which eventually
became the basis for the Philippine Constitution's separation of powers principle see chrome-
extension://efaidnbmnnnibpcajpcglc/efindmkaj/https://law.nus.edu.sglsj/s/wp-
content/upload,lsitesl I 4/2024/071763-1976-I 8-mal-dec-28/.pdj), intended Congress to "predominate"
as the first among equal branches of government when they vested Congress with the power of the purse.
See Abner J. Mikva, Congres,: The Purse, the Purpose, and the Power, 21 GA. L. REv. l, 2 --3 (1986).
3J CONST., art. VJ, sec. 29(] ). • • • •
" J. Gregory Sidak, The President's Pawer of the Purse, 1989 DUKE L.J. 1162, 1167 (November 1989).
" M •
56 Id. at 1166.
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