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

Concurring and Dissenting Opinion 20 G.R. Nos. 271347, 278353, E-024 72 & E-04036 Unprogramrned appropriations are a form of advanced supplemental or special appropriations As stated, it is my considered view t.liat UAs are a form of advanced enactment of a supplemental or special appropriation. Article VI, Section 25(4) of the Constitution states: A special appropriations· bill shall specify the purpose for which it is intended, and shall be supported by· fi.mds ~ctually available as certified by the National Treasurer, or to be raised by a corresponding revenue proposed therein. This provision embodies two fundamental requirements for the passage of appropriations that are outside the regular expenditure program: (a) specificity of purpose; and (b) a corresponding fiscal basis. A special or supplemental appropriation must identify what the funding is for and a corresponding showing that the funds are actually available, as certified by the National Treasurer, or that the law itself provides for the revenue source from which the appropriation will be supported. UAs substantially incorporate these same requirements. They are appropriations for specified purposes as provided for in the PAPs included therein. More importantly, they do not authorize the immediate expenditure of funds that are not yet available. Their availability is expressly conditioned ' upon the occurrence of the triggers identified ih the Special Provisions of the UA under the GAA, such as excess revenue collections over the original targets, new revenue collections not included in the original revenue program, or approved loans for foreign-assisted projects. The constitutional distinction between an ordinary special or supplemental appropriation and the UA, therefore, lies principally in the timing of the realization of the financing, not in the fundamental nature of the legislative authorization. In a conventional special or supplemental appropnat10n, the fiscal condition supporting the additional expenditure has already materialized. The additional revenues have already been collected, the excess collections have already been realized, or the financing source has otherwise alrea,dy become available. TI1e National Treasurer can consequently certify that funds are actually available, and Congres~ may enact th.e qorre~ponding appropriation • for tl~e specified purp~se so as to be able to disburse the excess collections or additional realized financing.