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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. 16 / 121
Decision 16 G.R. Nos. 271059, 271347, E-02472 and
E-04036
National Commission for Culture
and the Arts (Proper) - National
Endowment Fund for Culture
and the Arts 73 500,315,00074 575,315,00075 75,000,000
Phi!iooine Space Agencv76 - 126,317,00077 126,317,000
Budgetary Support to
Government Corporations
Philippine Coconut Authority -
Coconut Development Fund and
Coconut Consumers
Stabilization Fund78 5,400,00079 70,400,00080 65,000,000
TOTAL 5,529,306,000 18,283,976,900 12,754,670,900
The Bicameral Conference Committee also increased the DPWH's
Special Road Fund to PHP 34,748,020,000.00,81 which means that its
adjustments amounted to PHP 17,992,085,000.00.
On December 30, 2024, President Ferdinand Marcos, Jr. approved and
signed into law Republic Act No. 12116 (2025 GAA), including the
adjustments made by the Bicameral Conference Committee. In his Veto
Message, the President conditionally vetoed only one item among the above
enumerated SAGFs, which is the Bureau of Customs' "Rewards and
Incentives. "82
Petitioners argue that Congress cannot increase the amounts allocated
to SAGFs because these funds should be limited to the revenues earmarked
for them under their respective special laws. 83
Further, they alleged that the Bicameral Conference Committee
exceeded its authority when it increased the Special Road Fund beyond the
figure proposed under the 2025 NEP, which is PHP 16,755,935,000.00.84
Respondent, on the other hand, asserts that automatic appropriations are
not covered by the prohibition under Article VI, Section 25(1) of the
Constitution since there are existing laws that already appropriate them.85
73 Republic Act Nos. 7356 and 10066. The Fund is sourced from the contributions ofPAGCOR and share
from travel tax collections in accordance with Section 20 of Republic Act No. 7356.
74 2025 NEP, Volume III, Special Provisions, no. I, p. 584.
75 2025 GAA, Volume 1-B, Special Provisions, no. I, p. 503. /
7" Republic Act No. 11363 (2019), sec. 22(a).
77 2025 GAA, Volume 1-B, Special Provisions, no. I, p. 547.
78 Presidential Decree Nos. 1234 and 1854 and Republic Act No. 1145 (!954). Sourced from service fees
on desiccated coconut and from levies on copra rececada in accordance with Section 14 Of Republic Act
No. 1145 and Article 111, Section I of Presidential Decree No. 1468.
79 2025 NEP, Volume III, Special Provisions, no. I, p. 807.
80 2025 GAA, Volume 1-B, Special Provisions, no. I, p. 633.
" 2025 GAA, Volume 1-C, p. 480.
" Petition (G.R. No. E-02472), Annex F, President's Veto Message.
" Petition (G.R. No. E-02472), pars. 6.1 to 6.8.
84 Id. at pars 5.60 to 5.71.
85 Comment, pp. 23-30.
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