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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

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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.