271059/271347/E-02472/E-04036 Dissenting Opinion: Justice Antonio T. Kho, Jr. — Official PDF

Dissenting Opinion 5 G.R.Nos.271059,271347 E-02472 & E-04036 appropnat10n already made by permanent law. 19 As to the SRF, the OSG maintained that sufficient Motor Vehicle User's Charge collections existed and that Republic Act No. 8794,20 as amended by Republic Act No. 11239,21 did not prohibit supplementing the fund from general revenues. Lastly, petitioners in G.R. No. E-04036 directly challenged the constitutionality of unprograrnmed appropriations under Republic Act No. 12314, or the 2026 General Appropriations Act. The 2026 NEP proposed about PHP 249.989 billion. The House reduced it to about PHP 243.222 billion and the Senate to about PHP 174.555 billion. The BCC restored approximately PHP 243.4 billion and introduced a PHP 43.245 billion personnel-services item. After a presidential veto of about PHP 92.5 billion, PHP 150.906 billion remained for foreign-assisted projects, armed-forces modernization, and risk management.22 Petitioners argued that the mechanism violated Article VII, Section 22 of the Constitution because it authorized expenditures without definite financing, as well as Article VI, Sections 24, 25, and 29 of the Constitution because it delegated the power of the purse, operated through riders and broad lump sums, and allowed the Executive to determine after enactment whether, when, and how much would be spent. 23 The OSG invoked prematurity, standing, and the absence of a release, and contended that identifiable sources, estimates, and statutory triggers supplied sufficient constitutional standards.24 Relevantly, the record discloses that major transportation projects proposed as programmed appropriations for 2024 were moved to ·support to Foreign- Assisted Projects under unprogrammed appropriations. These included the North- South Commuter Railway System, Metro Manila Subway Project Phase 1, LRT-1 Cavite Extension, PNR South Long Haul, and MRT-4 Project.25 The first two had proposed programmed amounts of roughly PHP 76.34 billion and PHP 68.37 billion. After reclassification, they received only partial releases, while PNR South Long Haul and MRT-4 Project received none.26 Simultaneously, other programmed items, including public works, medical and social assistance, and employment programs, received major increases. 27 Unprogrammed appropriations had also expanded in scale and purpose. They reached PHP 807.162 billion in 2023, PHP 731.449 billion in 2024, and PHP 531.665 billion in 2025.28 Their purposes rose from a narrow set of recurring 19 OSG Comment, pp. 5-47. 20 Republic Act No. 8794 (2000), Road User's Tax Law. 21 Republic Act No. 11239 (2019), Abolishing the Road Board and Providing for the Disposition of the Motor •Vehicle·User's Charge Collections, Amending for the Purpose R.A: No. 8794. ' • • 22 Petition (G.R. No. E-04036), pp. 7~13. 23 Petition (G.R. No. E-04036), pp. 14-41. 24 OSG Comment, pp. 13--86. 25 Ponencia, p.. 81. 26 Ponencia, ·p. 82. 27 Ponencia, p. 79. 28 Ponencia, pp. 8-9.