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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. 36 / 37
Concurring and Pissenting Opinion 36" G.R. Nos. 271347, 278353,
E-02472 & E-04036
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depend on projections of additional
revenues that Executive itself did not
, provide when it proposed the NEP.
f----'' ___' _·--- _j '' • ' ' ' '
d. it should not include items I also express my reservation with
already included · under this provision. This qualification
programmed· goes into the power and discretion of
appropriations. the President to propose which items
should be included m the
progrmnmed and unprogrammed
portions of the }.'BP. Providing for
this limitation would also affect how
the President chooses which portions
of a certain PAP will be prioritized
as included i.n the programmed, and
the remainder in the unprogrammed.
(2) Art. VI, Sec. 25 (l) prohibiting I agree in part. As discussed above,
Congress fro1n increasing the U A, as a separate fiscal area in
appropriations recommended by ,the the budg~t, i$ subject to its . own
President equally covers budget ceiling, as compared to the
unprogrmnmed appropriations and programmed appropriations which
automatic appropriations like special also has its own.
accounts in the general f.md.
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(3) Congress' Constitutional role of I concux that Congress cann.ot
authorizing the budget submitted by transfer PAPs from programmed to ,
the President does not include the unprogrammed, and vice versa.
transfer of appropriations from Considering that the programmed
programmed to unprogrammed and and unprogrammed approp1iations
vice versa, and introducing new are separate spending authorities,
programs, activ~ties or projects. albeit included in the singular budget
submitted by the President, they
, operate under different fiscal rules.
Thus, Congress cannot move PAPs
from one fiscal area to another.
I also agree t11at Congress cannot
create new Pi\Ps m the GAB
considering that such line items did
l not undergo tbe rigorous process of
! the preparation phase of the national
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According)y, I VOTE to:
7~-
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