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

Concurring Opinion 3 G.R. Nos. 271059, 271347, E-02472, and E-04036 submitted by the president. Second, FPJPM also argues that the Bicam gravely abused its discretion in amending the line-item appropriation of the Department of Public Works and Highways (DPWH) on the Special Road Fund. FPJPM posits that the line-item appropriation of the Special Road Fund was from specific earmarked revenues stipulated by law. Hence, it cannot by •augmented from other sources of appropriations. 3 : The fourth case, docketed as G.R. No. E-04036, is a Petition for Certiorari and Prohibition with an Urgent Application for the issuance of Temporary Restraining Order and/or Writ of Preliminary Injunction and/or Status Quo Ante Order and/or Other Injunctive Remedies, filed by Rep. Edgar Erice and Rep. Leila M. De Lima (Erice Petition). Essentially, it argues that the 2026 GAA's provisions on the Unprogrammed Appropriations are unconstitutional for the following reasons: (a) there are no definite and identifiable sources of funding; (b) they are not supported by funds actually available, as certified by the National Treasurer; (c) they violate the principle of separation of powers; (d) they constitute an undue delegation of legislative power; and (e) they are unconstitutional riders.4 Subsequently, the Court held oral arguments on April 7, 21, June 2, 9, and 16, 2026 at the Court's En Banc Session Hall and Manila .. Thereafter, the parties and the amici curiae submitted their respective memoranda.5 Presently, the ponencia votes to grant the Petitions in G.R. Nos. 271059, 271347, and E-02472, and to partially grant the Petition in G.R. No. E-04036. According to the ponencia, the Court must declare the following as unconstitutional :6 1. Congress's increase of the Unprogrammed Appropriations by PHP 449.5 billion, resulting in an increase in the president's total recommended appropriations; and consequently, Republic Act No. 1197 5 or the 2024 General Appropriations Act. 2. Special Provision l(a) and (b), Chapter XLIII of Republic Act No. 12314 or the 2026 General Appropriations Act. 3. Congress's increase of the Special Road Fund by PHP 17.992 billion, resulting in an increase in the president's total recommended 3 Petition of Filipinos for Peace, Justice & Progress Movement Inc. dated September 14, 2025. 4 Petition of Reps. Edgar R. Erice and Leila M. De Lima dated January 7, 2025. 5 Ponencia, p. 18-19. 6 Jd.atll8.