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 12 G.R. Nos. 271059, 271347, E-02472 and E-04036 2024 GAA. From a proposed level of PHP 282 billion in the 2024 NEP, the Unprogrammed Appropriations surged to PHP 732 billion in the 2024 GAA. Congress then introduced Special Provision l(d) authorizing the fund balance of GOCCs as one of the sources of. financing for Unprogrammed Appropriations, which was declared unconstitutional by this Court on December 5, 2025.30 In 2026, Congress approved PHP 243.40 billion unprogrammed appropriations,3 1 a little lower than the proposed level of PHP 249.99 billion in the NEP. The president further vetoed PHP92.5 billion, leaving about PHP150.91 billion of unprogrammed appropriations.32 From the list of purposes in the NEP,33 and in the 2026 GAA,34 the following projects and programs were left: Revised Anned Forces of the Philippines Modernization Program; Risk Management Program; and Support to Foreign-Assisted Projects. 30 Pimentel Ill v. Matula, G.R. Nos. 274778, 275405 & 276233. December 3, 2025 [Per J. Lazaro-Javier, En Banc] . .ii Petition for Certiorari and Prohibition dated January 7, 2025 (G.R. No. E-04036), p. 10. 32 Id. at 12. :n The NEP listed the following purposes: Strengthening Assistance for Government Infrastructure and Social PHP 80,863,172,000 Programs (SAGIP) Budgetary Sunnort to GOCCs PHP 6,895,000,000; Sunnort to Forei211-Assisted Proiects PHP 97,305,671,000 Program on Risk Management PHP 3,600,000-,000 Refund of the Service Development Fee for the Right to Develop the PHP 210,579,000 Nanmeidai Prooertv in Tokvo, Jaoan Prior Years' LGU Shares PHP 14,623 000 Public Health Emergency Benefits and Allowances for Health Care and Non- PHP 6,766,760,000 Healthcare Workers Revised AFP Modernization Program PHP 50,000,000,000 Fiscal Support Arrearages for Comprehensive Automotive Resurgence PHP 333,504,000 Strateov (CARS) orogram Marawi Siege Victims Cornoensation Proeram PHP 2,000,000,000 Comprehensive and Adequate Insurance Protection of Strategically PHP 2,000,000,000 Important Government Assets and lnterest 34 The finalized purposes listed in Chapter XLIII of the 2026 GAA were listed as follows: Budgetary Sunnort to GOCCs PHP 6,895,000,000; Sunnort to Foreign-Assisted Projects PHP 97,305,671,000 Government of the Phils. Countemart of Foreign-Assisted Proiects PHP 35,7]69 481,000 Program on Risk Mana.gement PHP 3,600,000,000 Prior Years' LGU Shares PHP 14,623,000 Revised AFP Modernization Program PHP 50,000,000,000 Fiscal Support Arrearages for Comprehensive Automotive Resurgence PHP 4,320,765,000 Strateuv (CARS) program Revitalizing the Automotive Industry for Competitiveness Enhancement PHP 250,000,000 (CARE) Program Comprehensive and Adequate Insurance Protection of Strategically PHP 2,000,000,000 lmoortant Government Assets and Interest For Payment of Personnel Services Requirements PHP 43,245,110,000