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

Concurrence and Di'-;sent G.R. Nos. 271059, 271347, E-02472, and E-04036 Respectfully, I propo:;,--:::d to dc(cr any ruling on the applicability of the operative fact doctrine to the const>quences of the invalidated unprogrammed fund provisions. Instead, [ humbZv submitted that the Court take these measures: 1) Direct a Comprehensive Accounting: Tssue a directive to the Office of the Solicitor General and the DBM to submit, within a reasonable period, a complete accounting of all amounts released, the specific programs or projects funded, and the rec.ipi.ent agencies or entities under the invalidated provisions. 2) Refer to the Commission on Audit: Refer the present matter to the Commission on Audit for appropriate examination and inclusion .in-its audit of the implementation of the 2024, 2025, and 2026 GAAs; and 3) Presen)e .Liabilities·: Expressly clarify that whatever determinatlon • this Court eventually reaches regarding the operative fact doctrine shall be without prejudice to any administrative, civil, or criminal proceedings that may be instituted against public officers found to have acted in bad faith. Only on such a record can the equitable balance the doctrine requires be responsibly struck. ACCORDINGLY, I Jqm the . ponencia insofar as it declares unconstitutional the subject provisions of the 2024, 2025, and 2026 of the General Appropriations Act on unprogran1med appropriations and special account in the general fund·that: (a) permitted an increase beyond the ceilings recomrnended by the president in the National Expenditure Program; and (b) diluted the conditions for the release of sucl1 appropriations. However, I most respectfully differ insofar as the ponencia holds that the doctrine of operative fact applies to the consequences already produced by these invalid provisions. I vote that this question be held in abeyance pending the fuller factual determination outlined above, without prejudice to the pursuit of accountability against any public officer ultimately shown to have acted in bad faith. CERTIFIED TRUE COPY ILJ----, AM V d.,~AZ!f-0-JA VIER ~ MARIA CECILIA M. CAPUNPON n°:': 1tv {;lr,rk of Cou1·t OCC-f:::.n Bc:111..;, ~uµre1r,e Court