271059/271347/E-02472/E-04036 Concurrence and Dissent Justice Amy C. Lazaro-Javier — Official PDF

Concurrence and Dissent 3 G.R. Nos. 271059, 271347, E-02472, and E-04036 The doctrine of operative fact is an instrument of equity, designed to prevent chaos by protecting reasonable reliance. It is not-and never must be -an automatic absolution to be granted in a factual vacuum. To deploy this doctrine prematurely, without a precise accounting of released funds, obligated debts, and actual project reliance, is to mistake a shield of justice for a cloak of immunity. True fidelity to the fundamental law demands both an unwavering condemnation of overreach and absolute judicial restraint in forgiving its consequences. Equity cannot be weighed in the dark nor can accountability be foreclosed before the facts are brought to light. I concur, therefore, in the ponencia 's ruling that the challenged provisions of the 2024, 2025, and 2026 General Appropriations Act (GAAs) • on unprogra..111med appropriations and the special 'account in the general fund (SAGF) are unconstitutional insofar as they exceeded the ceiling recommended by the President and diluted the conditions attached to their release. I write separately, however,. because I cannot join the ponencia in holding that the doctrine of operative fact applies to shield the consequences of these invalid provisions. In my view, that question has been decided prematurely, on a rec6rd that does not yet pennit the delicate, equitable determination the doctrine demands. Antecedents Petitioners assail,' among others, the provisions of the GAAs for fiscal years 2024, 2025, .'.ind 2026 insofar as their respective pertinent provisions: . '... ' . 1) authorized an increase to unprogrammed appropriations amounting to approximately PHP 449.5 billion in the 2024 GAA, beyond the PHP 281.9 billion ceiling recommended by the President in the National Expenditure Program (NEP); 2) authorized an increase to the SAGF from PHP 27.352 biliion to PHP 40.107 billion in the 2025 GAA, beyond t.½.e amounts provided by the President; and increased the special road fund to PHP 34.748 billion in the 2025 GAA or an increase by PHP 17. 992 billion from that proposed under the NEP, i.e., PHP 16.755 billion; and 3) loosened the long-standing conditions precedent traditionally attached to the reiease of such standby, contingent appropriations. '