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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.