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

Concurring and Dissenting Opinion 37 G.R. Nos. 271347, 278353, E-02472& E-04036 (1) Declare Congress' increase of the Unprogrammed Appropriations from PHP 281.9 billion to PH.P 731.4 billion in the 2024 GAA unconstitutional; (2) Declare Special Provision$ . 1(a) of Chapter XLIII of the 2026 GAA, authorizing • the rdease of funds for unprogrammed appropriations upon the condition that there are excess revenue collections in any one of the identified non-tax revenue sources, unconstitutional; (3) Declare the increases in the SAGFs and the Special Road Fund in the 2025 GAA unconstitutional; and (4) Declare the transfer of items from programmed appropriations to unprogrammed appropriations, and vice versa, and introducing new PAPs not found in the NEP, unconstitutional. Unprogrammed appropriations are not unconstitutional per se. However, the legitimacy of this fiscal tool ultimately rests on the purpose for which it is employed and the accountability with which it is exercised. The UA must be proposed, legislated and implemented always witb the public interest foremost in mind, and not as a means to perpetuate questionable activities, circumvent constitutional limitations, or diminish the people's right to know how their money is spent. Ultimately, public f1.mds are held in trust for the people, and the Court must remain steadfast in ensuring that such trust is neither betrayed by those who wield the power of the purse nor abandoned by those sworn to uphold the Constitution. CERTIFIED TRUE COPY ~ MARIA CECILIA M. CAPUNPON Deputy Clerk of Court occ-En Banc. Supreme Court