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 38 G.R. Nos. 271059, 271347, E-02472 and E-04036 The proposed budget is consolidated by the DBM and presented by the DBCC to the president and Cabinet for discussion and approval. 191 -- When the president approves the budget, the respective agency budgets are then confirmed by the heads of departments and agencies. The confirmed agency budgets are then consolidated into the NEP and the Budget of Expenditures and Sources of Financing (BESF), which, together with the president's Budget Message, are submitted to Congress for spending authority. legislation Congress grants spending authority through the GAA. Congress's evaluation and approval of the budget happens from August to December of the year. As representatives of the people, the Congress's important function is to relate the budget to the general welfare, i.e. to ensure that essential public services are provided without unduly burdening the people by excessive and wasteful spending and onerous taxation. 192 Congress also provides a continuing review of the past year's program execution to assure adherence •to legislative intent, examine the· quality of administration, and exact accountability. As expounded in a Separate Opinion in Belgica v. Ochoa: Implicit in the power to authorize a budget for government is the necessary function of evaluating the past year's spending performance as well as the determination of future goals for the economy. A budget provides the backbone of any plan of action. Every plan of action should have goals but should also be enriched by past failures. The deliberations to craft a budget that happen in Congress is informed by the inquiries made on the performance of every agency of government. The collective inquiries made by representatives of various districts should contribute to a clearer view of the mistakes or inefficiencies that have happened in the past. It should assist elected representatives to discern the plans, programs, and projects that work and do not work. Evaluating the spending of every agency in government requires that the Legislature is able to exact accountability. Not only must it determine whether the expenditures were-efficient. The Legislature must also examine whether there have been unauthorized leakages - or graft and corruption - that have occurred. The members of the Legislature do not do the fom1al audit of expenditures. This is the principal prerogative of the Commission on Audit. - Rather, they benefit from such formal audits. These formal audits assist the members of the House of Representatives and the Senators to do their constitutional roles. The formal audits also make public and transparent the purposes, methods used, and achievements and failures of each and every expenditure made on behalf of the government so that their constituencies J')l Budge Cycle < h,,Hn::-:i/v,·v,:,v.(1})n1,,gQ_y_.ph/v,m-:. '"'"''·''"•·'····'· c_!·,.::'._l),,;;:;v..l.W"m.u:.Y:'.2Q).(~Jnud~{,~J:'.... ~2t/Cvclc_,I}£U> last accessed October 6, 2026. i92 Amicus Cur;ae Diokno's Memorandum as of July 2 l, 2026, p.6.