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 39 G.R. Nos. 271059, 271347, E-02472 and E-04036 can judge them as they go on to authorize another budget for another fiscal year. 193 The proposed budget goes first to the House of Representatives, which assigns the task of initial budget review to its Appropriations Committee. The Appropriations Committee, together with the other House subcommittees, conducts hearings on the budgets of agencies and scrutinizes their respective programs, activities, and projects. 194 The amended budget propo~al is then . prest?nted to the House body as the General Appropriations Bill. While budget hearings are ongoing in the House of Representatives, the Senate Finance Committee, through its various subcommittees, also begins to conduct its own review and scrutiny of the proposed budget and proposes amendments to the House Budget Bill to the Senate body for approval. The House and Senate creates a Bicameral Conference Committee to reconcile conflicting provisions of both versions of the Senate and the House of Representatives and arrive at a common version of the General Appropriations Bill. The Bicameral Conference Committee Report is signed by a majority of the members of both Panels and ratified by the Senate and House. The enrolled General Appropriations is printed and signed by the secretary-general and House speaker and the secretary of the Senate and Senate president. • The president approves and signs the enrolled General Appropriations Bill into law, subject to presidential veto. 195 This gives the president the power to directly veto specific items in the GAA that are not consistent with the programmed priorities. Execution Using the GAA as legal basis, the DBM oversees the release of funds to departments and agencies for the implementation of their P APs. The first step to budget execution is the DBM's release of the Guidelines on the Release ofFunds. 196 In coordination with departments and agencies, the DBM classifies GAA items into those needing and not needing clearance for release. This •process helps detennine which items will be issued SAROs and which ( v. Ochoa, 721 686-687(2019) "' l Leonen, Separate Opinion in Be/gica Phil. 416, [Perl Perlas-Bernabe, En Banc]. . _ . 194 Detailed discussion on the Budget Process submitted by the OSG through ,ts Subsequent Comphance dated Mareh 17, 2026, p. 4. 195 CONST., art. VI, sec. 27 (2). I% National Budget Circular No. 595, January 20, 2025