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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 -------------------.-···------..-------------- 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. '----------·-----·--·-----·----11-----~-----------I (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 '----------- _ ·-----·--------- i b~de<:re.::,ec::t.c.____ According)y, I VOTE to: 7~-