271059/271347/E-02472/E-04036 Concurring Opinion: Chief Justice Alexander G. Gesmundo — Official PDF

Concurring Opinion 21 G.R. Nos. 271059, 271347, E-02472, and E-04036 a. transfer the entire amount proposed for the National Museum from programmed to unprogrammed; or b. split the funding of the National Museum into USD 500 Million under programmed mid ..tran~fer. USD 500 Million under unprogramrried. 2. Second, once fiscal space is created due to the transfer of the intended funds to the unprogrammed appropriations (total or partial), Congress decides to create new PAPs relating to the construction of public hospitals in a couple of secluded areas. From the position taken by others, the answer is clear - Congress will be prohibited from taking these actions. As mentioned· by Associate Justice Alfredo Benjamin S. Caguioa during the oral arguments, Congress's allocation of funds during the Budget Legislation Phase is a "zero-sum game."73 Moreover, as pointed out during the exchange of Senior Associate Justice Marvic M.V.F. Leonen and Professor Solita "Winnie" Monsod, the country's budget works differently .than, a household budget,. as the government is not limited by current funding sources: SENIOR ASSOCIATE JUSTICE LEONEN: Yes. Professor, my question is why is there a deficit budget? Why is it economically sensible to have a budgetary deficit? Because the understanding of the ordinary person is you do not spend what you do not have. And therefore, why is it that government produces a deficit? PROF. MONSOD: Well, the government budget is a little different from the household budget. The household budget, the family has to stay within its limits. But in the government budget, considering certain plans, the need for government to stabilize the economy or to do whatever ... It needs certain funds and can be allowed to have a deficit as long as over time that deficit is removed and it becomes surplus. In other words, the budget balance is not only for one year. The budget can be balanced over a longer period of time. 74 Hence, if Congress is only allowed to delete or reduce appropriations but not create new P APs, Congress will likely be constrained to increase the appropriations of other existing P APs to excessive amounts, i.e., beyond what 73 See Oral Arguments, TSN, Undersecretary Abuel, June 16, 2026, p. 105. 74 See Oral Arguments, TSN, Prof. Solita "Winnie" Monsod, April 7, 2026, pp. 84-85.