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

Decision 107 G.R. Nos. 271059, 271347, E-02472 and E-04036 The Secretary ofDPWH, through a Department Order, shall provide the necessary guidelines for vetting and evaluation process of projects, consistent with R.A. 11239 and these implementing rules and regulations.453 (Emphasis supplied) From these, it is clear that: (1) the appropriation for the construction, upgrading, repair, and rehabilitation of roads, bridges, and road drainage shall be included in the annual GAA; and (2) the SAGF constituted as the Special Road Fund shall be used exclusively to fund the construction, upgrading, repair, and rehabilitation of roads, bridges, and road drainage. _Further, as a spE,cial appropriation intended.for a specific purpose, both the Executive and Legislative branches must comply with the requirements of Republic Act No. 8794, as amended, consistent with Article VI, Section 29 of the Constitution: SECTION 29. (I) No money shall be paid out of the Treasury except in pursuance of an appropriation made by law. (2) No public money or property shall be appropriated, applied, paid, or employed, directly or indirectly, for the use, benefit, or support of any sect, • church, denomination, sectarian institution, or system of religion, or of any priest, preacher, minister, or other religious teacher, or dignitary as such, except when such priest, preacher, minister, or dignitary is assigned to the armed forces, or to any penal institution, or government orphanage or leprosari um. (3) All money collected on any tax levied.for a special purpose shall be treated as a special fand and paid out for such purpose only. !/the purpose fhr which a special.fund was created has been fulfilled or abandoned, the • balance, if any, shall be tran.~ferred to •the • general funds of the Government. 454 (Emphasis supplied) Based on the BESF, the revenue for Motor Vehicle User's Charge Tax collections is PHP 26,290,593,000.00. However, the amount allocated to the Special Road Fund under the DPWH in the 2025 NEP is PHP l 6,755,935,000.00.455 Upon approval of the GAA, the Special Road Fund exceeded the amount in the 2025 NEP by PHP 17,992,085,000.00, bringing the total to PHP 34,748,020,000.00.456 The increase is almost double the proposed amount in the president's Budget. • ➔53 JrhJ)lernenting Rules and Regu'Jations of Republic Act No. I"l239'.'(201'9), sec'. 3. 454 CONST., art. VI, sec. 29. 455 2025 NEP, Volume I, XXL DPWH, Special Provision, no. 12, p. 687. 456 2025 GAA, Volume 1-C, p. 480.