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

Concurring and Dissenting Opinion 17 G.R. Nos. 271347, 278353, E-024 72 & E-04036 In Belgica v. Hon. Exec. Sec. Ochoa, Jr.,46 the Court ruled that "the Congressional [budget] authorization may be embodied in annual laws, such as a [GAA], or in special provisions of laws of general or special application which appropriate public funds for specific public purposes."47 What is essential are the twin elements of ainount and purpose. An appropriation law must: (1) set aside a determinate or determinable amount of money; and (2) allocate such amount for a particular public purpose. Unprogrammed appropriations are valid appropriations Article VI, Section 25(1) of the Constitution also provides that the form, content, and manner of the preparation of the budget shall be prescribed by law. The only limitation imposed in this provision pertains to the budget ceiling. This limitation establishes two institutional accountability features. First, it directs that the preparation of the budget must be led by the President, who shall recommend the appropriations. Second, it binds the Congress to legislate an appropriation law limited by the President's recommendation. The rationale behind this design is the recognition that.the President, as head of the executive offices, is best equipped to estimate, coordinate, and allocate the country's financial resources for the operation of the whole government. Budget planning requires not only months of administrative and technical work, but also a multi-year roadmap to support the government's fiscal consolidation strategy. ' The President has been described as the "chief fiscal officer of the country. He is ultimately responsible for the collection and distribution of public money[.]"48 In this function, he is assisted by members of the Cabinet constituting the DBCC,49 which recommends the level of the annual government expenditure program, taking into consideration social and economic indicators for the period. The DBCC, composed .of the country's economic managers, would have the technical expertise of recommending the level of fiscal policy the government can implement for the ensuing fiscal year. Thus, as the chief fiscal officer of the whole bureaucracy, the President is in a much better position to propose to Congress the appropriate level of government expenditures, and the budget ceiling ensures that such level will be observed. 46 721 Phil. 416 (2013) [Perl Perlas-Bernabe. En Banc] 47 Id. at 565. . . . , , . , , . , . ' 48 J'. Kapunan, Dissenting Opinion in Pimentel. Jr. v. Aguirre, 391 Phil. 84, 114 (2000) [Per J. Panganiban, En Banc]. 49 Republic Act No. 12145 (2025), sec, 27(a)(l); ADMINISTRATIVE CODE, book V, title II, subtitle C, chapter 2, sec. 7(l)(a).