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

Concurring and Dissenting Opinion 35 G.R. Nos. 271059, 271347, E-02472 &E-04036 accountability, involving as it does the national budget, which is meant to be a tool for policy furtherance and national development. The provision on unprogrammed appropriations in the national budget came into existence more than four decades ago and has been continuo1,1sly adopted by every administration. 127 As explained above, it is a form of standby appropriation for emergencies and. contingencies, such as unexpected expenses and additional support for infrastructure projects, social programs, • and foreign-assisted projects. To be sure, the wisdom of the inclusion of unprogrammed appropriations in the national budget is a policy question that is properly lodged with the political departments pursuant to their constitutionally mandated duties and powers. Be that as it may, I submit that unprogrammed appropriations remains to be a legal concept that is subject to relevant constitutional and statutory constraints, to the end that its inclusion in the national budget remain truthful for the purpose for which it was created. First, given the rationale behind its conception, items under unprogrammed appropriations are designed to be limited to P APs for emergencies and contingencies, and to priority development programs, which, for lack of definite funding only, could not be yet included in programmed appropriations. Notably, the determination of these programs may be done by the Legislative-Executive Development Advisory Council (LEDAC), which • is an advisory and consultative body created by R~public Act No. 7640, • headed by the President and composed of members of Congress, the very function of which is to ensure consistency in coordinating executive development planning and congressional budgeting. Indeed, the LEDAC is expressly mandated under Republic Act No. 7640 to "bring about effective integration of the priority development programs and projects proposed by regional, provincial and other local development councils into .the national development plan, within the constraints of the national budget[.]" Thus, during budget deliberations, the Congress may rely on the findings and report of the LEDAC in this respect to ensure that any a.111endments made to the President's budget proposal is consistent with the executive's priority development plan. On this note, the order of priority of the PAPs to be funded under unprogra..rnmed appropriations once the conditions are reached, must be determined and clearly stated in the GAA. The authority to determine or modify the order of priority may nevertheless be delegated to the, President, subject to the criteria set by Congress. 127 DBM Ready to Defend the NEP; For:nrnla observed, no irregularity in allocating unprogrammed funds, DBM \Vebsite, available at https:/l\vww.dbm.gov.ph/index.php/management-2/426-dbm-ready-to- defend-uep-fonnula-observed-no-irregu!arity-in-allocati.ng-unprogramrned- . . funds#:-:text=Wisdom%20of}t20Unprogramrried%20Appropriations,unprogrammed%20appropnat10 ~ n°/o20wi11%20be.0420triggered, last accessed on November 5, 2025. /