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271059/271347/E-02472/E-04036 Concurring and Dissenting Opinion: Justice Jhosep Y. Lopez — Official PDF
271059/271347/E-02472/E-04036 — Promulgated October 7, 2026 · 2026 · Supreme Court 2026 / Separate opinion
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DIGITAL P. 13 / 36
Concurring and Dissenting Opinion G.R. Nos. 271059, 271347,
E-0247~ & E-04036
Operating on a re-enacted budget has serious ramifications on the
economy and on the delivery of public goods, services, and infrastructure. A
re-enacted budget means that government expenditure is limited to the
previous year's allocations. This can constrain the government's ability to
fund new projects and respond to emerging needs. Also, new infrastructure
projects and other planned programs and projects may be delayed or stalled.
This can impact the infrastn,1eture development and affect long-term
economic growth. More, programs and services that require additional
funding or adjustments may suffer. For example, education, healthcare, and
social welfare programs might face disruptions or inadequate funding.
Judicial notice must be taken that in recent years, Congress has failed to pass
the national budgets for 2019 and 2020 on time, which forced the government
at that time to operate on a reenacted budget.
Thus, the ramifications of failing to pass a budget on time and operating
on a reenacted budget are akin to an emergency, which the President has the
, duty, to prevent from happening. Therefore, 'the' certification issued by the
President is based on the exigency that failure to pass the 2024 GAA on time
will have serious consequences, as discussed above, and the same should be
accorded due deference by Congress as a coequal branch of government.
III. Unprogrammed appropriations
are not unconstitutional per se.
As astutely adjudged by the ponencia, unprogrammed appropriations
are not unconstitutional per se. The inclusion of unprogrammed
appropriations in the national budget is a product of necessity. It is a form of
standby appropriation that provides immediate funding when specified
conditions exist, preventing undue delay in implementing identified PAPs. It
is particularly relevant in emergencies and contingencies, such as unexpected
expenses and additional support for infrastructure projects, social programs,
and foreign-assisted projects. According to the. Department of Budget and
' Management (DBM),· ru1.programrrted appropriatfons serve as fiscal buffers,
which allow the government ''to.· respond··to unforeseen needs or urgent
national priorities without breaching the fiscal program approved by
Congress."57
The ponencia incisively declares that "as long as they act as limited
standby authorizatiou, a~cording to their original intent, and preserve the
integrity qf the integrated national fiscal program,"58 unprogrammed
appropriations are not constitutionally infinn.
57 DBM: Unprogrammed appropriations serve as fiscal buffCrs, not "secret funds; GMA News Online
Website, available at https:/1wvvw .gmanetwork.com/news/topstories/nation/962360/ dbm-
unprogrammc-d-approprio:Lions-ser·le~a.s:;~fis,cal~buffers-rwt-secrnt-funds/story / ~ last accessed on
Nov◊mhr,r 5, '.207.5
51:. Ponencia, p. 43.
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