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

Concurring and Dissenting Opinion 22 G.R. Nos. 271059,271347, E-02472 & E-04036 Section 25. 1. The Congress may not increase the appropriations recommended by the President for the operation of the Government as specified in the budget. The form, content, and manner of prepai:ation of the budget shall be prescribed by law. Under the subject constitutional provision, the prohibition against the Congress in increasing the appropriations recommended by the President is clear. The issue, however, is the proper interpretation and extent of the term "appropriations," which is qualified by the phrase "as recommended by the President for the operation of the, Government as specified in the budget." The Constitut10nal provision mandating the President to submit to Congress a proposed budget was adopted from its similar versions in the 1935 Constitution90 and the 1973 Constitution.91 In this regard, the first budget law in the Philippines, Commonwealth Act No. 246, passed on De~ember 17, 1937. and took effee;t on January 1, 1938., defii:ied budget as follows: Section 2. Definition of Terms Used in this Act. -The Budget is the financial program of the National Government for a designated fiscal year, consisting of statements of estimated receipts aI1d expenditures for the fiscal year for which it is intended to be efiective, based on the n-sults of operations during the preceding fiscal years. Commonwealth Act No. 246 reqtlired that the budget should be balanced, that is, appropriations ·for ordinary expenditures must not exceed the ordinary income, thus: • Section 5. Budget to be Balanced. - The ordinary income shall be used primarily to provi'de for the ordinary operating expenses of the Government. Except in_ case 6/ a national emergency or serious financial stress, the existence of which has been duly proclaimed-by the President, the-total authorized appropriations-for the ordinary expenditures shall not exceed the ordinary incorne; .and, unless ,ex\raordinary .circumstances justify it, the . total estimated ordinary income shall not only cover the total estimated ordinary expenditures, but it shall leave a reasonable surplus besides. No appropriations for the ordinary operating expenses of the Government may 9° CON5T~ (1935), art. VI, ser- 9("1) states: Section 9. . . _ . _ (1) The President shall submit withiri. fifteen day$ of the _opening of ~~.::h reguI_ar session of the National Assembl)· a budget of rec2'ipt; and -ex'per.diture-s, \\'hlch shal~ 'be the basis of the general appropriation bill. The Naflonlll Assemb1y rnay not increase the appropriations recommended by the President for the operation of the Covernment. as specified in tJ.ie Budget, except .the appropriations for the National Assembly and the Judicial Department. The form of the Budg0t and the information th.at it should contain shall be pr~scribed by Jaw. 91 CONST. (1973), art. VIII, sec. J.6(1) :,tates: Section 16. (1) The Prime Minister .shall submit to the Batasang Pambansa within thirty days. from the openi?g. of each regular Ression, as the ba.,is of the general appropr:i.ations biil, a budget ofrecerpts based on ex1stmg and proposed re·venue measures, and of expenditures. The form, content, and manner of preparation of ~ the budget shall be prescriberJ by !aw. /