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 34 G.R. Nos. 271059, 271347, E002472 arid E-04036 responsible government. The president is held responsible to Congress for the preparation and submission of the national budget. The legislative body evaluates and authorizes the budget and ensures that the Executive branch faithfully and prudently carries out its responsibility for implem~nting tlie budget. Book VI of Executive Order No. 292 or the Administrative Code of 1987 provides the principles and procedures in the Philippine budget process ... The National Budget is not merely a set of income and expenditure of government, but a key tool for economic development. It reflects the government's objectives, strategies, and plans for national development. Book VI, Chapter II, Section 3 of the Administrative Code enunciates the State's policy: • • [T}o .fimnulate and implement a National Budget that is an instrument of national development, reflective of national objectives, strategies and plans. The budget shall be supportive of and consistent with the socio-economic development plan and shall be oriented towards the achievement of"explicit objectives and expected results, to ensure that funds are utilized and operations are conducted effectively, economically and efficiently. (Emphasis supplied) A major dimension of public budgeting is planning for economic development through economic growth, employment, and social investment. The development plan provides the vision; the national budget provides the operational framework. 169 The Philippine Development Plan of 2023-2028 expresses the overall goal "'to reinvigorate job creation and accelerate poverty reduction by steering the economy back on a high-growth path," 170 and more importantly, through "economic and social transformation for a prosperous, inclusive and resilient society." It is based on an eight-point agenda, intended to address the immediate issues of inflation, socioeconomic scarring, and low income. These are: 1. Protect purchasing power of families: ensure food security, reduce transport and logistic costs, reduce energy cost to families 2. Reduce vulnerability and mitigate scarring from the Covid-19 pandemic: ensure capacity of healthcare in cases of surges, address learning losses, strengthen social protection 3. Ensure sound macroeconomic fundamentals: enhance bureaucratic, efficiency and sound fiscal management, ensure a resilient and ' /'/ innovative financial sector. /° , 169 Amicus Curiae Prof. Solita,Monsod's Opening Statement. • ' • ' • 1711 PDP abridged, p. I 1, available at https://pdp.depdev.gov.ph/philippine-development-plan-2023-2028/ (last accessed on October 6, 2026).