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

Concurring and Dissenting Opinion 23 O.R. Nos. 271059, 271347, E-02472 & E-04036. be proposed, unless the amount thereof is covered by the ordinary income, and, likewise, no appropriation for any eJ,_ctraordinary expenditure, the amount of which is not covered by the estimated income from the existing sources ofrevenues or available curr1;nt surplus, may be proposed, unless it be supported by a proposal creating an additiona' source of fund sufficient to cover the same. (Emphasis supplied) As to the form, under Commonwealth Act No. 246, the budget must be comprised of the receipts accn1ing to the general fund and all classes of special and trust funds under the care and control of the different branches or offices of the National Government, and the expenditures, which shall be shown in detail, and segregated into ordinary and extraordinary income and expenditures.92 Commonwealth Act No. 246 was subsequently revised by Republic Act No. 992, or the Revised Budget Act, passed on June 4, 1954. Republic Act No. 992 created the Budget Commission, which was tasked primarily to prepare the budget and appropriation proposals in accordance with the policies that the President may adopt.93 Meanwhile, it defined the "budget" as the budget required by Article VI, Section 19(1) of the 1935 Constitution to be submitted by the President to Congress.94 Unde; Republic Act No. 992, the budget shall consist of two parts: (1) the current operating expenditures, and (2) the capital outlays, with each part to comprise the general fund and all , classes of special, operating trust funds, and bond funds under the care and control of the different departments and agencies. So, too, the budget must attach as appendices the proposed General Appropriation Act, the Public Works Act, and other appropriation Acts to cover the budget proposals. In addition, the budget shall contain: (a) a budgetary message setting forth in brief the significance of the appropriation proposed; (b) a brief summary of the functions and activities of the government; ( c) summary financial statement setting forth (1) the estimated expenditures and proposed appropriations and the estimated receipts durir1g the ensuing fiscal year; (2) the actual appropriations, expenditures, and receipts during the last completed fisc~J year; (3) the estimated expenditures and receipts and actual or proposed apprnpriRtions during the fiscal year in progress; (4) balanGed statements of the condition of the National Treasury at the end of the ia,t completed _fiscal year, the estimated 92 Commonwealth Act No. 246 (1937), sec. 3 93 Republic Act No. 922 (1954), sec. 6(a). 94 Republic A.ct No. 922 (1954), sec. 3•,a).