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

Concurring and Dissenting Opinion 15 G.R. Nos. 271059, 271347, E-02472 & E-04036 the govermnent will then meet and hannonize their proposed budgets to meet target outcomes.62 By February to March of the prior fiscal year, the implementing agencies prepare and deliberate on the forward estimates or current costs of their ongoing programs and projects and submit these for the Tier 1 stage of the 2 Tier Budget Approach. In April of the same year, the Budget Priorities Framework is released, which compiles the economic forecasts and fiscal targets for the budget year, the total cost of ongoing spending under Tier I, and identifies available resources for new programs and projects,· as well as the expansion of existing ones. The Framework also defines priority sectors • and' locations, as well as other guidelines that agencies. must comply with when preparing their Tier 2 budget proposals. After further consultations with civil society organizations, Regional · Development Councils, and other affected entities, the implementing agencies submit their proposed Tier 1 and Tier 2 budgets to the DBM. The DBM, in coordination with and with the assistance of the NEDA Investment Coordination Committee, DBCC Subcommittee on Program & Project Appraisal, NEDA Infrastructure Committee, GCG, DoF, and the MITRI, for projects under their respective jurisdiction,63 then deliberates and reviews the Tier 2 proposals of the imple:menting agencies and forwards the budget to the President and the Cabinet for approval. Once approved, the DBM validates the proposals and consolidates them into the BESF.64 The BESF thus contains the macroeconomic assumptions, public sector context, and the breakdown of the expenditures and funding sousces for the fiscal year and the two previous years.65 • In addition to •the BESF, the President 'also' submits the NEP to Congress, which consists largely of the BESF's expenditure component. The NEP lays down the details of the government's ailotted spending for the programs, projects, and activities (PAPs) of departments and agencies. It is submitted in fhe form of a proposed general appropriations bill and ultimately serves as the basis for the issuance of a legislated national budget. 66 The expenditures under the NEP may be classified as (1) Programmed General Appropriations, a11d (2) Automatic Appropriations. Programmed General Appropriations are allocations for the national government's operating expenses s.11.d for the programs, projects, and activities of implementing agencies, It also includes allocations for Special Purpose Funds, which are used for specific purposes, such as the Allocation to Local Government Units, the National Disaster Risk Reduction and lvfanagement G2 Budget Cycle, DB1v1 We:bsile, https:/i'WvVw.dbm.gov.ph/wp~contCnt/up}oads/Executive20%Summary/ 20,16/Budget%20Cycle.pdf; last accessed on October l0, 2024. • 63 Glossary of Terms, BESF 2024. 64 Budget Cycle, DBM Website, https://www.dbm.gov.ph/wp-content/uploads1Executive20%Summaiy/ 2016/Budgct'7020Cyc1e.pdL last auccs:sed on OLtob{;r 101 2024. 65 Art11.1lio v. President Aq11ino_ 111,737 PhiL 457 (2014) j.Per J. BersarniP... En Banc]. 66 Id at 543.