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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. 18 / 24
Concurring Opinion 18 G.R. Nos. 271059, 271347, E-02472, and E-04036 This fundamental principle was highlighted when our esteemed colleague, Associate Justice Alfredo Benjamin S. Caguioa, interpellated two of the amici curiae, former Secretary Florencio "Butch" Abad and former Senate President Franklin M. Drilon. First, former Secretary Abad stated that insertions by the Congress, as long as marginal, does not necessarily undermine the president's priority programs, and may even enhance it: ASSOCIATE JUSTICE CAGUIOA: Hello, Secretary Butch. Amicus Solita Monsod stated that when insertions are allowed, the Philippine Development Plan is essentially diluted, and the GAA is no longer the budget that embodies the President's priority programs and development plans. Can I have your take on that? Do you agree with that? HON.ABAD: If it's done in a certain magnitude, then it will. But it happens that, you know, some of the changes are marginal, then they're not the problem. But if it's on a scale that's huge, then it will, Your Honor. •ASSOCIATE JUSTICE CAGUIOA: So, I'm sorry, the word you used was marginal? HON.ABAD: Yes. It really doesn't undermine the development directions set by the President. In fact, in some instances, it may even enhance. 66 (Emphasis supplied) Second, in multiple instances, former Senate President Drilon reiterated the extent of the prerogative and discretion given to Congress during the Budget Legislation Phase: ASSOCIATE JUSTICE CAGUIOA: But when it reaches your level, don't you have an assurance already that through these seven months, the executive has already determined that such an amount can be absorbed by a particular agency? HON. DRILON: Yes, sir, but the senators would have their own judgment and their own theory as to answer that particular question. And they will ask the question whether or not, this- in other words, the senators and the members of Congress have every right to inquire as to the correctness of the assumptions made in the budget, 66 Oral Arguments, TSN, Hon. Florencio Abad, June 16, 2026, pp. 111-112.