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271059/271347/E-02472/E-04036 Concurrence and Dissent Justice Amy C. Lazaro-Javier — Official PDF
271059/271347/E-02472/E-04036 — Promulgated October 7, 2026 · 2026 · Supreme Court 2026 / Separate opinion
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DIGITAL P. 4 / 9
Concurrence and Dissent 4 G.R. Nos. 271059, 271347,
E-02472, and E-04036
The ponencla sustains these d1allenges in part.
Without pretense, I agree v.ith that result for the reasons stated below .
. Nevertheless, I add . my own observations. on why the Constitutional
infirmities found by the Court should not, at this stage, be paired with a present
finding that the operative fact doctrine already applies.
Concurrence:
The Invalidity of the Challenged Unprogrammed Fund Provisions
The constitutional . ceiling on
appropriations recorilmended by the
President may not be 'increased
Section 25(1), Article VI of the Constitution provides that "[t]he
Congress may not increase the appropriations recommended by the President
for the operation of the Go_veIT1ment as specified in the budget."
The Court has •Jong recognized that the power of the purse, while
textually lodged in Congress, is subject to this specific ceiling once the
President has submitted the anriual buq.get. Congress may reduce, realign, or
refuse items within the President's recommended appropriations; it may not,
however, increase the aggregate ceiling the President has proposed, whether
for programmed or unprogrammed items, because the Constitution draws no
distinction between the two categories for this purpose.
Unprogrammed appropriations and SAGF, precisely because they are,
by their nature, standby appropriations releasable only upon the occurrence of
specified contingencies-such as the collection of revenues in excess of
targets, the enactment of new revenue measures, or the availability of newly-
approved foreign loan proceeds-do not escape this ceiling merely because
they are not immediately demandable. A ceiling that can be breached by resort
to a contingent fund is no ceiling at all.
Therefore, I agree that a bicameral conference committee, whose
mandate is limited to reconciling disagreeing provisions between the House
and Senate versions of the general 'appropriations bill, exceeds its authority
when it inserts, in the guise of reconciliation, "'ll increase in unprogrammed
appropriations and SAGF that neither chamber's version contemplated and
that breaches the ceiling set by the· President's recommendation. This is
consistent with the teachings of the Court that appropriation measures,
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