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271059/271347/E-02472/E-04036 Concurring and Dissenting Opinion: Justice Maria Filomena D. Singh — Official PDF
271059/271347/E-02472/E-04036 — Promulgated October 7, 2026 · 2026 · Supreme Court 2026 / Separate opinion
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DIGITAL P. 34 / 37
Concurring and Dissenting Opinion 34 G.R. Nos. 271347, 278353,
E-02472 &, E-04036
As the ponencia appropriately cited, Book VI, Chapter 4, Section 24 of
the Administrative Code87 provides that Congress cannot increase the
appropriation for any PAP over the amount submitted by the President in.the
NEP. If Congress cannot go beyond the amount of what the President
proposed in the NEP, then all the more reason that Congress cannot allocate
money to non-existent PAPs. In mathematical terms, this 1-:11eans that
Congress cannot add money to a line item which the President proposed would
get ,zero funding. Thus, the creati,on of new I'Al,'s by Congress circumvents
this provision in the Administrative Code.
Thus, I also concur that Congress' is bereft of authority to introduce
and create new P APs that were not proposed by the President in the NEP.
In view of the foregoing, the following is the summary ofmy comments
on the guidelines in the ponencia:
Guidelines Comments
(1) The UAs m the budget are I concur. As discussed, the UA is a
constitutional, subject to the form of advanced enactment of a
following conditions. special or supplemental
appropnatlon sanctioned under
A1ticle VI, Section 25( 4) of the
Constitution.
a. IN NO CASE SHALL I partly concur. Article VI, Section
THERE BE LUMP SUMS 25(4) of the Constitution provides
IN UNPROGRAMMED that a special or supplemental
APPROPRIATIONS. appropriation must "specify the
purpose for which it is intended."
There 1s thus a need for the
Executive and Congress to identify
specific PAPs to be funded.
However, not all kinds of lump sum
appropnat1ons violate this
requirement. For as long as the lump
sum an-iount satisfies the standard of
singular correspondence laid down
m Belgica v. Hon. Executive
Secretarv; the ·same is considered to
s7 ADMINISTR...I\..TIVE CODE, book IV, chap. 4, sec_ 24 states:
The Congress shall in no case increase the appropriation of any project or program _of any
department, bureau, agency or office of the Government over the amount submitted ~y the President m
bls budget proposal. fa case of any reduction in the proposed appropriar..ion for a proJect or_Program, a
corresponding reduction shall be·made in the total appropriation oft..11.e department, office[,_! or agency
conc.,"ITled and in the total of the General Appropriations Bill.
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