Court decisionSource checked
271059/271347/E-02472/E-04036 Representative Edcel C. Lagman, substituted by Albay First District Representative Krisel B. Lagman, et al. Vs. The Congress of the Philippines, et al./Aquilino “Koko” Pimentel III and Pantaleo “Bebot” Alvarez Vs. Lucas P. Bersamin, in his capacity as executive secretary, and Amenah F. Pangandaman, in her capacity as secretary of the Department of Budget and Management/Filipinos for Peace, Justice and Progress Movement, Inc. (FPJPM), represented by its president and chairperson, Joseph F. Cadsawan, and Gloria T. Puzon, chapter Officer Vs. The House of Representatives, et al./Edgar R. Erice and Leila De Lima Vs. The Senate of the Philippines, et al. — Official PDF
271059/271347/E-02472/E-04036 — Promulgated October 7, 2026 · 2026 · Supreme Court 2026 / Decision or signed resolution
Source checked. The source check identifies the document; it does not verify every transcribed word or its current legal effect. Recovered or scanned text may contain errors. Compare the wording and subsequent history with the linked legal source.
DIGITAL P. 103 / 121
Decision 103 G.R. Nos. 271059, 271347, E-02472 and
E-04036
various domestic or foreign, for purposes related to their functions, subject to
the existing guidelines."414
The law creating the Philippine Space Development Fund likewise
allows other sources of funding, including loans, contributions, grants,
bequests, gifts, and donations from local or foreign sources. If the funding is
from a foreign government, however, it is subject to the approval of the
president upon the recommendation of the Director General of the Philippine
Space Agency through the Philippine Space Council.415
Lastly, the law creating the Free Public Internet Access Fund directed
the Department of Budget and Management to specify other sources of
funding aside from the Spectrum User Fees collected by the National.
Telecommunications Commission.416
For the 2025 Budget, the Special Accounts in the General Fund were
included in the President's National Expenditure Program, which was
submitted to Congress as part of the budget documents for legislative
consideration. Their inclusion in the president's Budget provides a
comprehensive view of everything that the government will be spending for
the year.
Indeed, the special laws govern the collection and remittance of these
funds to the National Treasury, as well as their subsequent disbursement.
However, it is the Executive that determines the projected revenues and
expenditures for each SAGF on an annual basis, in accordance with the
guidelines set forth in the respective special laws creating these special funds.
The table below summarizes the projected revenues and expenditures
for each SAGF in the 2025 budget, as well as the increases made by Congress
through the Bicameral Conference Committee:
Bicameral
2025 BESF Conference Particulars 2025 NEP 2025 GAA Revenues Committee
Adjustments
Department of Agriculture 1,621,138,000 373,020,000 1,688,638,000 . 1,315,618,000
J?epartmen~ of Agriculture - Office of, .
the Secretary 1,480,255,000 360,020,000 1,662,638,000 1,302,618,000
Agricultural Competitiveness
Enhancement Fund (ACEF)417 - I 00 , 020 , 000418 374 ' 069 , 000419 274,049,000
414 Republic Act No. 9165 (2002), sec. 87.
'115 Republic Act No. I 1363 (2019), sec. 22.
416 Republic /\ct No. 10929(2017), sec. 17.
417 Republic Act Nos. 8178 (I 996), 9496 (2008), and I 0848 (2016).
418 2025 NEP, Volume I, Special Provisions, no. I, p. 93.
419 2025 GAA, Volume 1-A, Special Provisions, no. 1, p. 78.
If your browser cannot display the PDF, use Download original. Original access follows the same document permissions.