271059/271347/E-02472/E-04036  Concurring and Dissenting Opinion: Justice Jhosep Y. Lopez — Official PDF

Concurring and Dissenting Opinion 14 G.R. Nos. 271059, 271347, E-02472 & E-04036 Indeed, unprogrammed appropriations, while borne by necessity, are subject to relevant constitutional and statutory constraints, the same way programmed appropriations are. The Congress's exercise of its power over appropriation measures in this regard is circumscribed by the Constitution itself, which designed the budget-making process as a shared re~ponsibility , be™'.een the executive and the legi~lative depa~ent~, owing to the unique and distinct nature of their respective functions. • IV. Overview of the national budget process For a better understanding and context of how the roles of the executive and legislative departments interplay, a review of the national budget process 1s necessary. The national budget cycle consists of four major phases: (a) budget preparation; (b) legislative authorization; ( c) budget execution; and ( d) budget accountability. 59 For the first phase, the President is mandated to submit a budget . proposal to Congress under Article VII, Section 22 of the Constitution, thus: Section 22. The President shall submit to the Congress within thirty days from the opening of every regular session, as the basis of the general appropriations bill, a budget of expenditures and sources of financing, including receipts from existing and proposed revenue measures. Pursuant to this provision, the President initiates the budget preparation as early as January of the prior fiscal year through the issuance of a Budget Call by the DBM.60 In accordance with the 2 Tier Budget Approach,61 implementing agencies will engage citizens through Budget Partnership Agreements with civil society organizations, Bottom-Up Budgeting, and other participatory budgeting . mechanisms. Likewise, implementing agencies consult with Regional· Development Councils to ensure that the respective budget proposals and the region's development priorities and,.needs are aligned. Lead and contributing agencies for individual priority programs of 59 Guingona, Jr v. Carag,".1.e, 273 Phil. 443 (J.991) [Per J Gancayc6, En Banc], Budget Cycle, DBM Website, httpo://wv,w.dbm.gov,ph/wp-concent/ uploads/ Executive 20%Sun1mary/ 2016/Budget%20Cyde.pdt: fast a~cessed on October 10; 2024. 60 Id El An approach to strengthen the -.trategic decision~making· process by separating the evaluation of ag~ncy proposals, i.e., the first tier ccv.ering.review ofFonvurd Estimates for ongoing/existing programs/projects and th~ second tier covering review ·of new ~pending pioposa!s and the expansion of on-going/existing programs/projects. See Presidentiai Communications Operations Office Budget Operations Manual, issued on June 27, 2022. https://pco.gov.ph/wp-cc,ntent!uploads/2023/02/202206-PCO-Budget- ~ Operations-Marmai.pdf, lasr.acces~ed on Octoher i0, 2024. 7