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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. 18 / 121
Decision 18 G.R. Nos. 271059, 271347, E-02472 anci
E-04036
In compliance with the Court's directives during the preliminary
conference and oral arguments in these cases, the OSG submitted the
following documents:
• a) certified true copies of the Treasurer's Certificates for 2023, 2024,
and 2025 certifying the availability of excess or new revenue
sources or loan proceeds;
b) certified true copies of the Bicameral Conference Committee Report
on the 2024, 2025, and 2026 National Budget;90
c) certified true copies of the GAAs for 2024 and 2025, and official
printed copy of the GAA for 2026;91
d) list of Special Allotment Release Orders (SAROs) with digital
copies thereof, charged against Unprogrammed Appropriations for
F.Y. 2024, 2025, and 2026;92
e) Status Report of F.Y. 2024, 2025, and 2026 Unprogrammed
Appropriations;93
f) General Process Flow on the Release of Funds from Unprogrmnmed
Appropriations;94
g) Status of Releases for the Programs, Activities, and Projeyts (P APs)
under Special Road Fund;95
h) Expenditure Program by Agency for C.Y. 2024 to 2026;96
i) Debt Service - Principal Amortization for F.Y. 2024;97
j) Debt Service Report from 1986 to 2025;98
k) National Government Debt Service Expenditures for F.Ys. 2024 to
2026· 99 ' l) Summary of the F APs and the corresponding commitment fees
incurred for F.Y. 2024 and 2025 and the period of January 1 to April
30 2026· 100 ' ' m) Itemization of the projects under Support to FAPs and their
projected/indicative costs applicable for each budget year based on
the NEP· 101 ' n) Obligation rates of Unprogrammed Appropriations in the 2024,
2025 and 2026 GAA· 102
' '
filed by the Office of the Solicitor General; Memorandum for petitioners Edgar R. Erice and Leila M.
De Lima dated August 3, 2026; Memorandum dated August 3, 2026 of Amicus Curiae Hon. Franklin
M. Drilon; Memorandum for petitioner Lagman dated August 4, 2026; Memorandum for petitioner 11·
Pimentel dated August I0, 2026. • • •
9" OSG's Partial Compliance with Motion dated March 5, 2026.
91 OSG's Supplemental Co111pliance dated March 16, 2026.
"' OSG Compliance dated April 17, 2026, Annexes A, B, D, E, G and H.
'" OSG Compliance dated April 17, 2026, Annexes C, F and I.
94 OSG Compliance dated April 17, 2026, Annex K.
'" OSG Co111pliance dated April 17, 2026, Annex L.
96 OSG Compliance dated April 17, 2026, Annex M.
97 OSG Compliance dated April 17, 2026, Annex N.
n OSG Compliance dated April 17, 2026, Annex 0.
99 OSG Compliance dated April 17, 2026, Annex P.
100 OSG Compliance dated May 28, 2026, Annexes 2, 2-A, and 2-B.
101 OSG Compliance dated May 28, 2026, Annex 6.
102 OSG Compliance dated June 8, 2026, Annex D.
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