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

Concurring and Dissenting Opinion 25 G.R. Nos. 271059, 271347, E-02472 & E-04036 Decree No. 1177, the National Assembly was prohibited from increasing the I appropriations, , for a.,y r project' or• program' of any, • department,I' • ' ' 'I bureau, agency, or office of the Government over the amount submitted by the President in his budget proposal.102 Further, the Congress cannot add special provisions in the budget which assign the use of appropriations for specific programs or activities, nor can it increase the amounts specified in special provisions above those proposed by the President. 103 After the effectivity of the 1987 Constitution, Executive Order No. 292, also known as the Revised Administrative Code of 1987, was signed by President Corazon C. Aquino on July 25, 1987. It mandated major organizational changes in the Executive Department and streamlined the systems and procedures in the administrative structure. Book VI, Chapters 1 to 7 of Executive Order No. 292 is devoted to the national government budgeting process, which basically adopted the key principles, policies, and procedures enunciated in Presidential Decree No. 1177. Under Executive Order No. 292, the budget is defined as a fina.'lcial plan required to be prepared pursuant to the Constitution, reflective of national objectives, strategies, and 'programs.104 Book VI; Chapter 2, Sections 11 and 12 ofExecutive Order 292 provide: Section 11. Submission of the Budget. - The President shall, in accordance with Section 22 (I), Article VII of the Constitution, submit within thirty (30) days from the opening of each regular session of the Congress as the basis for the preparation of the General Appropriations Act, a national government budget estimated receipts based on existing and proposed revenue measures, and of estimated expenditures. The President shall include in the budget submission the proposed expenditure level. of the Legislative and Judicial Branches and of Constitutional bodies, which shall have undergone the same process of evaluation and which shall have been subject to the same budgetary policies and standards applicable to ·agencies in the Executive Branch. The President may transmit to the Congress from time to time, 'such proposed supplemental or Jeficiency appropriations as are, in his judgment, (1) necessary on account of· laws enacted after :the transmission of the Budget, or (2) otherwise needed in the public interest. (Emphasis supplied) Section 12. Form and Content cif the Budget. --The budget proposal of the President shall include current operating expenditures and capital outlays. It shall comprise such funds as mav be necessarJ for t.'ie operation of the programs, projects, and activities of the various c'cpartments and agencies. The proposed General ,\ppropriations Act and other Appropriations Acts necessary to cover the budget proposals shail be submitted to the Congress to accompan.y the President's budget submission. The budget shall be presented to the Congress in .such form and content as may be approved by the President and may include 1he following. 102 Presidential Decree No. 1177 (l 977), sec. 28. 103 Presidentia1 Decree No. 1177 (J 977)~ ;;ec. 29. 104 Executive Order No.. 292 (i 987). B<YJk Vl, Chapter l. sec. 2.