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 41 G.R. Nos. 271059, 271347, E-02472 and E-04036 The departments or agencies prepares and submits to the DBM their annual Agency Performance Reviews (APRs), which contain the results of their data analysis and assessment of their financial and physical pe~formance . in th~ implementation ~f_the budget.202 The DBM, in coordination with departments and agencies, conducts the Budget Performance Review (BPR) mid-year and annually.203 Financial and physical performance data captured from agency budget and financial accountability reports submitted to the DBM are analyzed and consolidated into a report to the president and Congress on the performance of departments and agencies.204 The results infonnation contained in the BPR report are used as inputs to technical budget hearings and Executive Review Board ·on the performance of departments and agencies thereby providing an objective assessment of future actions required by the government. The DEPDev monitors results by analyzing indicators with baseline levels and targets set in the Results Matrices. It also facilitates the anm.i'al review of the results of the PDP and the reporting of results through the Socioeconomic Report.205 The Commission on Audit audits the financial performance of departments and agencies. IV Un programmed appropriations per se are not unconstitutional • There is no explicit prohibition under the Constitution. What the Constitution requires are: First, that the president submit a budget of receipts and expenditure and sources of financing, including receipts from existing and proposed revenue measures under Article VII, Section 22, which shall be the basis for the general appropriations bill; Second, that no money shall be paid out of the Treasury except in pursuance of an appropriation by law under Article VI, Section 29( 1); and 202 DBM Circular Letter No. 2025-2, February I 0, 2025. '"' id · 6 ·1 bl 204 DBM Oroanizational Perfonnance Indicator Framework (OPIF) Reference Guide, p. 1 , avat a .e at https://w;w. dbm .gov .ph/wp-content/up \oads/20 12/03/0 PI F%20 Reference%20Guide.pdf (last accessed October 6, 2026) 205 /d.at\6-17.