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 36 G.R. Nos. 271059, 271347, E-02472 and E-04036. services in a timely manner, and at a reasonable cost, while considering the absorptive capacity of agencies. 177 Budget cycle To provide for responsible government, budgeting is geared to a cycle. The budget cycle consists of four phases: budget planning and preparation, legislation, execution, and accountability. The budget cycle overlaps in that while the implementation of the current year's budget is ongoing, budget preparation for the ensuing fiscal year is also being done while engaged at the same time in accountability and review of the past year's budget. 178 For example, preparation for the budget for F.Y. 2027, which is mandated to be submitted to Congress within 30 days from the president's State of the Nation Address, is initiated in January of the current year (2026) through a Budget Call. 179 • Planning and preparation The process begins with the Development Budget Coordination • Committee (DBCC) determining the total budget level or aggregate level of the fiscal program for the following year. The DBCC is an inter-agency body composed of the principals of the four member agencies with their specific responsibilities: the Depaitment of Economy, Planning, and Development (DEPDev), responsible for overall macroeconomic policy); the DOF, for· . resource generation and debt management);. Office. of the President for presidential oversight; and Bangko Sentral ng Pilipinas for monetary measures and policy); and chaired by the DBM Secretary, for resource allocation and management). 180 The DBCC "reviews and approves the macroeconomic targets, revenue projections, borrowing level, aggregate budget level and expenditure priorities" 181 and recommends to the president the level of annual government expenditures, including· the spending ceiling for economic and social development, national defense, general administration, and debt service. 182 Upon the DBCC's approval of the aggregate budget level, the DBM183 leads the preparation of the National Budget through the issuance of the m Id. 178 Id at 8. 179 Amicus Curiae Hon. Benjamin E. Diokno's Memorandum as of July 2 I. 2026, p. 5. 180 Detailed discussion on the Budget Process submitted by the OSG through its Subsequent Compliance dated March 17, 2026, p. 3. 181 Id \lQ Id. 183 Created under Executive Order No. 25 dated April 25, 1936, the DBM is mandated to lead the country's public expenditure management and ensure the equitable, prudent, transparent, and accountable a!\ocation and use of public funds to improve the quality of life of Filipinos.