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

Concurring and Dissenting Opinion 16 G.R. Nos. 271347, 278353, E-02472 & E-04036 GAA Year Total Appropriations Amount of NEP GAA increase 2022 5,175,239,197,000 • 5,275,239,197,000 100,000,000,000 2023 5,856,162,480,000 6,075,162,480,000 219,000,000,000 2024 6,049,508,056,000 6,499,048,566,000 449,540,510,000 2025 6,352,390,000,000 · 6,326,390,000,000 (26,000,000,000) In 2025, the President vetoed PHP 168.2 billion in UAs approved by Congress. In 2026, the proposed amount of the UAs in the NEP is PHP 250 billion, while Congress approved the total amount of PHP 363.4 billion. The President vetoed seven out of the ten UA items in the GAA, resulting in the final amount of PHP 150.9 billion in the GAA. Prior to 2022, there were only four fiscal years when UAs proposed in the NEP were increased in the GAA: 2000, 2004, 2008, and 2010. However, unlike in the years 2022 to 2025, the increase in the UAs during these years (except 2004 which operated on a re-enacted budget) did not result in. an increase in the total appropriations in the GAA. GAA Year Unprogrammed Appropriations Amount of '. NEP. .GA,;\ . increase 2020 33,681,831,000 48,681,831,000 15,000,000,000 2008 109,857,827,000 114,492,091,000 4,634,264,000 2010 68,913,946,000 118,913,946,000 50,000,000,000 GAA Year Total Appropriations Amount of NEP GAA increase 2020 651,000,000,000 629,000,000,000 (22,000,000,000) 2008 1,227,000,000,000 l ,227,000,000,000 . - 2010 l ,541,000,000,000 1,541,000,000,000 - This means that for 2000, 2008, and 2010, a corresponding reduction in the programmed appropriations were made in order to maintain the aggregate mnom1t of the total appropriations proposed in the NEP. On the other hand, for 2022 to 2025, the increase in the UAs were made without , reg<1Td to the total appropriations• on the premise that UAs are outside the scope of the constih1tionally-n1andated budget ceiling. This is at the core of the present controversy. As the Constitution entrusts the President with the highly technical, disciplined, and intersectoral task of budget planning-including the determination of the budget ceiling- the existence, scale, and rapid growth of the UAs have posed a challenge to the constitutional safeguards for fiscal sustainability and accountability.