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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. 17 / 24
Concurring Opinion 17 G.R. Nos. 271059, 271347,
E-02472, and''E-04036
To synthesize the foregoing points, it is clear to my mind, that the
reason behind vesting Congress with the power of the purse and in effect, its
supremacy in the budget process, is the recognition that Congress, composed
of various members who act as direct representatives of the people in two
separate chambers, allows it to effectively scrutinize the president's
budgetary proposals. Therefore, the members of Congress, in their
collective wisdom, are presumed to be more aware of what their constituents
directly need and will therefore make choices which will redound to their
benefit. It then follows that so long as the boundaries set by the Constitution
are respected,64 Congress has the power, and more importantly, the duty, to
guard the purse by modifying or even changing the items in the President's
Budget which Congress deems proper. This is precisely how Congress wields
its most effective weapon in serving as the check and balance - against the
president, Constitutional Commissions, other administrative bodies and
agencies, and even the Judiciary - as they will not be able to operate without
. Congress allocating funds to them first.
Necessarily, it also follows that unduly restricting Congress's power
of the purse defies this delicate balance instilled in our Constitution - a danger
which should never materialize under this Court's careful watch.
Congress's power of the purse allows
it to create new PAPS. and transfer
PAPS from Programmed to
Unprogrammed Appropriations, and
vice versa.
In light of these considerations, I humbly opine that Congress should
be allowed to: (a) create new PAPs and (b) transfer PAPs from Programmed
to Unprogrammed Appropriations, and vice versa, so long as certain
. safeguards are.followed.
At the risk of sounding repetitive, Congress is given Constitutional
supremacy in deciding how the budget will be spent, which P APs to fund and
by how much, as it deliberates on the President's Budget and drafts the
GAA.65 Necessarily, this comes with the prerogative to create new PAPs and
transfer P APs from Programmed to Unprogrammed Appropriations, and vice
versa, when Congress deems proper.
64 For instance, the. proscription against increasing the appropriations recommended by the president as
contained in art. VI, sec. 25(1) or the prohibition against riders contained in art. VI, sec. 26(1 ).
65 Arau/lo v. Aquino Ill, 737 Phil. 457, 547-548 (2014) [Per J. Bersamin, En Banc].
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