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 33 G.R. Nos. 271059, 271347, E-02472 and E-04036 Thus, the government's duty and aim is to provide public goods and . _ services that enhance the welfare of the people, in terms of education, health, income, and social services. All these cannot be made available without adequate financing. The budgeting system works by organizing and channeling various types of information about societal conditions.and about the values that guide budget choices. Integral to it are complex processes that . link poth political and economic.values. The Constitution provides the framework: the Executive prepares the budget; Congress, with the House of Representatives acting first, authorizes or appropriates; then the president executes the enacted budget. The Commission on Audit checks on the expenditures. The relevant constitutional provisions on appropriations are: Article VI SECTION 24. All appropriation, revenue or tariff bills, bills authorizing increase of the public debt, bills oflocal application, and private bills shall originate exclusively in the House of Representatives, but the Senate may propose or concur with amendments. SECTION 25. (I) The Congress may not increase the appropnat10ns recommended by the President for the operatiori of the Government as specified in the budget. The form, content, and manner of preparation of the budget shall be prescribed by law. (2) No provision or enactment shall be embraced in the general appropriations bill unless it relates specifically to some particular appropriation therein. Any such provision or enactment shall be limited in its operation to the appropriation to which it relates. SECTION 29. No money shall be paid out of the treasury except m pursuance of an appropriation made by law. Article VII SECTION 22. The President shall submit to the Congress within thirty days from the opening of every regular session, as the basis of the General Appropriations Bill, a budget of receipts and expenditures and sources of financing, including receipts from existing and proposed revenue ineasures." Budgeting is also a means for holding government accountable for public expenditures. Effective budgeting and control exercised by both the Executive and Legislative branches of the government, in theory, ensures proper disposition of revenues. Because the general public cannot be fully informed about the operations of government, the constitutional principles of / separation of powers and checks and balances are a means of ensuring • f