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

·oecisibn 37 G.R. Nos'. 271059, 271347, E-02472 Md E-04036 National Budget Call, 184 followed by the Budget Priorities Framework, 185 which will guide the departments and agencies on how funds are allocated in line with the government's priorities. The departments and agencies prepare and submit to the DBM their· detailed budget estimates, ranking programs, activities, and projects. Included in their budget proposals are the foreign-assisted projects that were approved by the Investment Coordination Committee - Cabinet Committee (ICC-CC)186 and confirmed by the National Economic and Development Authority (NEDA) Board as of the cut-off date indicated in the National Budget Calf and are implementation-ready. 187 Foreign-assisted projects that are to be approved within the fiscal year are evaluated by the DBM for possible inclusion in the Unprogrammed Appropriations. 188 •• DBM conducts technical budget hearings wherein agencies are called to justify their proposed budgets before DBM technical panels. The DBM evaluates the agencies' budget proposals against a set of criteria, such as "(l) relationship with the approved development plan; (2) agency capability as demonstrated by past performance, (3) complemental role with related activities of other agencies, and (4) other similar criteria." 189 At the same time, it ensures that agencies' budgets remain within their absorptive capacity and the government's available fiscal space. 190 184 A budget document issued by the DBM through budget memorandum which contains the budget pr:iorities, macroeconomic assumptions, and fiscal parameter:s,for the proposed budget (Budget Priorities Framework) and the guidelines, procedures, and prescribed forms in formulating budget proposals. (Budget Process from Operation to Accountability submitted by the OSG through its Subsequent Compliance dated March 17, 2026). 185 A budget document issued to guide all departments and agencies in focusing and aligning their budget proposals on specific objectives and programs, based on the Philippine Development Plan (PDP) for the I fiscal years. (Budget Process from Operation to Accountability submitted by the OSG through' its Subsequent Compliance dated March 17, 2026). 186 The ICC-CC refers to the Cabinet Committee of the ICC which evaluates the fiscal, monetary, and balance of payment implications of FAPs, and approves/recommends the same to the National Economic and Development Authority (NEDA) Board for confirmation. (DBM National Budget Circular No. 581- 20 (December 7, 2020). 187 DBM National Budget Circular No. 581-20, December 27, 2020, "Clarificatory Guidelines and Procedures Applicable to Foreign-Assisted Projects Following the Cash Budgeting System and Tr~a~ury. Single Account Framework," sec. 5.1. 183 Sec. 5.2 of DBM National Budget Circular No. 581-20 states: After the cut-off date indicated in the DBM Budget Call, the NEDA, in coordination with the DOF and agency concerned, shall submit to DBM a list of ICC-CC approved and NEDA Board confirmed projects, including those to be approved for implementation in the proposed year. The list shall be supported by a Certification from NEDA or DOF that the projects are included in the programming by the lending institution/donor/granter for the proposed year. These projects shall be evaluated by the - DBM for possible inclusion in the Un programmed Appropriations. Parallel to the submission of the list by the NEDA, the NGA/IA shall submit to the DBM a copy of the project appraisal report or minutes of technical discussions . • 189 A.DMINISTRATIVE CODE, Book VI, Chapter I, sec. 16. 1'm TSN June 16, 2026, pp. 84, 95 & I 00.