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

Concurring Opinion 22 G.R. Nos. 271059, 271347, E-02472, and E-04036 is needed to implement them properly, as Congress cannot be expected to leave fiscal space from the deletion or reduction of an item, unused. At the same time, if the president proposes that an item be included in the Unprogrammed Appropriations, but Congress deems in its wisdom that it needs to be implemented as soon as possible - or maybe the inverse, as illustrated by the above example on the USD 1 Billion National Museum - Congress's hands are still tied. In such a situation, Congress is forced to either accept the PAP as it is, or delete or reduce the appropriations of that PAP, which then gives rise again to the inefficient use of fiscal space as described •in the immediately preceding paragraph. • Therefore, this Court must not take away Congress's prerogative to create new PAPs or transfer P APs from Programmed to Unprogrammed Appropriations, and vice versa, as they will have a harder time in ensuring that public funds are directed to projects that the people need the most. I humbly opine that adopting such position may effectively weaken Congress as the guardian of the purse, which in tum, debilitates it from being an effective check and balance against the president. To me, this runs contrary to the framework which our Constitution carefully crafted. On the other hand, I recognize that Congress essentially having unbridled discretion in creating new P APs and in transferring P APs from Programmed and Unprogrammed Appropriations, and vice versa, iii precisely what gave rise to the problems being raised in the present case. Therefore, . safegµards must be introquced to erisure that Cpng,ress' s exercise of discretion in the budget process, although vast and mighty, remains faithful to the Constitution. Proposed Safeguards One of our amici curiae, Hon. Benjamin Diokno, submitted to this Court an article entitled, "Will the Budget Outcome Be Different This Time? On the Road Towards Fiscal Consolidation, Responsibility and Accountability," where he proposed fiscal rules that ensure compliance with the Constitution. His proposed Rules Three and Four read as follows: RULE 3. Honor Foreign Assisted Projects (FAPs). F APs are prepared with utmost care. They are the result of extensive feasibility studies, have high economic and social payoffs, and are implementation rea~y. They have the imprimatur and funding support by international fi1:ancial institutions such as. the World Bank and the Asian Development Bank, and bilateral