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

Concurring and Dissenting Opinion 3 G.R. Nos. 271347, 278353, Ea02472 & E-04036 national budgeting under the Constitution It is a settled principle that the "power of the purse" belongs to Congress. Article VI, Section 29(1) of the Constitution provides that "[n]o money shall be paid out of the Treasury except in pursuance of an appropriation made by law." Thus, legislative authorization is always required prior to the disbursement of public funds. The Court has repeatedly recognized the appropriation power as one that is exclusively lodged in Congress. In Ang Nars Party-List v. Executive 1 Secretary, the Court declared that "[t]he power of the purse belongs exclusively to Congress" such that "[t]he power to appropriate public funds , can,only be made through a law, and the power to enact a law is a purely legislative power."2 However, the sole propos1t10n that Congress is granted the appropnat1ons power does not answer the question of how broadly and expansively may such power be exercised under the parameters provided for by the Constitution. The American Constitution, from which our constitutional tradition and practices concerning the budget process is derived, provides for the same grant of appropriations power .to the U.S. Congress under both the appropriations clause3 and the spending clause4 of the U.S. Constitution. As described by the U.S. Supreme Court, "the power to appropriate is as broad as the power to tax."5 The only limitation to this power is found in the U.S. Constitution itself, such as when an appropriations made by the U.S. Congress amounts to a bill of attainder. 6 Noticeably, the appropriations power of the Philippine Congress is not as broad as the appropriations and spending power granted to the U.S. Congress. This is because the Philippine Constitution has provided for other limitations on how appropriations laws are enacted, which are absent in the U.S. Constitution. 864 Phil. 607 (2019) [Per J. Carpio, En Banc]. 2 Id. at 675. 3 U.S. CONST., art. I, sec. 9, cl. 7 states: No Money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law. 4 U.S. CONST., art. I, sec. 8, cl. I states: The Congress shall have Power To lay and collect Taxes, Duties, Imposts[,] and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States. 5 United States v. Butler, 297 U.S. I, 65 (1936) [Per J. Roberts]. 6 See United States v. Lovett, 328 U.S. 303 (1946) [Per J. Black].