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

Concurring and Dissenting Opinion 36 G.R. Nos. 271059, 271347, E-02472& E-04036 Second, the utilization of unprogrammed appropnat10ns must be triggered strictly by excess revenue over the total revenue targets as identified in the BESF, pursuant to this Court's ruling in Araullo. Third, release of funds under unprogrammed appropriations must be transparent and open to scrutiny, Initiation of P APs under unprogrammed appropriations is presently within the jurisdiction of DBM, which receives formal requests from implementing agencies for the funding of proposed projects The DBM evaluate.s the requests of implementing agencies and authorizes the release of funds once there is a determination of the existence of excess funds or approved loan agreements as certified by the Bureau of Treasury. Considering that the DBM is given wide discretion as to the release and utilization of unprogramrned appropriations, there must be a mechanism to monitor the projects funded by unprogrammed appropriations real-time. This shall be different from the requirement of periodic report submitted to Congress as part of its congressional oversight over the national budget. Notably, under the 2024 GAA, the DBM is required to post on its website the status of monthly releases charged against unprograrnmed appropriations. In the interest of transparency and accountability, this requirement should be strictly complied with and should envision a full disclosure of information relevant to the funded project, including proper documentation and justification, as well as certifications from the Bureau of Treasury, as to the availability of excess funds. Accordingly, Congress must be given sufficient leeway to address contingencies and projects contributory to the country's development that it foresees. and which must be allotted a budget, subject to the occurrence of specified conditions. As such, unprograrnmed appropriations must be seen as servmg a useful purpose that complements the budget prepared by the President. JHOS~OPEZ Associate Justice CERTIFIED TRUE COPY ~ MARIA CECILIA M. CAPUNPON Deputy Clerk of Court OCC-En Banc, Supreme Court