271059/271347/E-02472/E-04036 Concurring and Dissenting Opinion: Justice Maria Filomena D. Singh — Official PDF

Concurring and Dissenting Opinion 14 G.R. Nos. 271347, 278353, E-02472 & E-04036 projected revenue levels, its nature as an m1funded contingency measure and appropriation cover for priority PAPs betrays the reality that UAs, in their current form, must somehow be funded despite the overall budget deficit. Notably, even without the UAs, the general budget framework already provides for cost contingency, emergency allocation, and flexibility in the budget execution. Programmed appropriations include the Contingent Fund and Calamity Fund. The GAAs for the past five years show that the following amounts were set aside for the Contingent Fund and Calamity Fund, which are modest compared to the UAs: GAA Year Contingent Fund Calamity/ Unprogrammed NDRRMFund Annronriations 2022 7,000,000,00030 20,000,000,00031 251,639,197,000 2023 13,000,000,00032 20 ,500 ,000 , 00033 807,162,480,000 2024 13,000,000,00034 20,500,000,00035 731,448,566,000 2025 13,000,000,00036 21,000,000,00037 531,665,456,000 2026 13,000,000,00038 39,822,355,00039 243,400,650,000 The Contingent Fund is a recurring annual appropriation for new or urgent projects or activities that need to be implemented during the year. It may cover obligations arising from final and executory court decisions and arbitral awards, requirements of newly created offices, and deficiencies in the appropriations for official travels.of the President.40 The Calamity Fund is appropriated annually for,disaster risk reduction, n1itigation, prevention, and preparedness activities. It was institutionalized and renamed as the National Disaster Risk Reduction and Management Fund (NDRRMF) under Republic Act No. 10121. The law expressly provides that the fund may be utilized for works and services in connection with natural or human-induced calamities that may occur during the year, or which occurred in the preceding two years.41 It also mandates that 30 percent of the fund shall be allocated as Quick Response Fund, a standby fund intended to rapidly 30 Republic Act No. 11639, Special Provision No. I, Section XXXVIIL 31 Republic Act No. 1163 9 Section XL. 32 Republic Act No. 11936, Special Provision No. I, Section XXXIX. 33 Republic Act No. 11936, Section XL. 34 Republic Act No. 11975, Special Provision No. I, Section XXXVIII. -'5 Republic Act No. 11975, Section XL 36 Republic Act No. 12116, Special Provision No. 1, Section XXXV11l. • 37 Republic Act No. 12116, Section XL. 38 Republic Act No. 12314, Special Provision No. 1, Section XXXVIII. 39 Republic Act No. 12314, Section XL. 40 Republic Act No. 12314, Chapter XXXVIII, Special Provision l. 41 Republic Act No. 10121, sec. 22.