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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. 23 / 24
Concurring Opinion 23 G.R. Nos. 271059, 271347,
E-02472, and E-04036
donors. They should not be subject to political bargaining. Substituting local
projects (those identified by legislators which have not gone through extensive
benefit-cost analysis and are not implementation-ready) for carefully crafted
foreign-assisted projects has two adverse consequences: (1) it delays project
implementation and, (2) it results to higher commitment fees.
RULE 4. Accept Congress's right to amend.
During my watch, I recognized that the power of the purse belongs to Congress.
However, as a matter of policy, I allowed any amendment to the President's
Budget that for as long as it had the effect of improving it. We realize that the
Executive Department does not have a monopoly of good judgment. Hence, I
agreed with any proposal that is superior to a proposal in the President's budget
in terms of cost-benefit analysis and for as long as the project is
implementation ready.
Otherwise, I promised to consider the legislator's amendment to the President's
Budget in the next budget cycle. 75 (Emphasis supplied)
•• To my mind, the proposals of Hon: Diokho serve as great starting points
for the safeguards which this Court may consider.
As regards the power to create new P APs, Congress must be able to
show that these PAPs are implementation-ready. at the very least. Inasmuch
as Congress has the power to create new P APs, this must be balanced with the
reality that it is the Executive who implements the GAB once it is passed into
law. Hence, creating PAPs which have a low or inexistent chance of
implementation leads to the significant risk that the funds appropriated for
them will just be wasted. Requiring that these new P APs be implementation-
ready, to my mind, significantly reduces this risk. At the same time, it
recognizes Congress's role as a strong check and balance as it can modify and
even change the president's budgetary suggestions through the creation of
new and implementation-ready PAPs.
As regards the power to transfer P APs from programmed to
unprogrammed, and vice versa, Congress must ensure that, at the very least,
such transfer does not effectively frustrate the government's valid and
existing obligations, whether locally or internationally. As explained by
Hon. Diokno, the transfer of FAPs from Programmed to Unprogrammed
Appropriations not only delays implementation-ready projects which have
been vetted by competent third-party organizations, but also results to higher
costs for the government:
75 Benjamin E. Diokno, Will the Budget Outcome Be Different This Time? On the Road Towards Fiscal
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