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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
271059/271347/E-02472/E-04036 — Promulgated October 7, 2026 · 2026 · Supreme Court 2026 / Decision or signed resolution
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DIGITAL P. 5 / 121
Decision 5 G.R. Nos. 271059, 271347, E-02472 and
E-04036
Un programmed Appropriations
The Petitions in G.R. No. 271059 1 and G.R. No. 2713472 assail the
constitutionality of the PHP 449.5 billion increase in the Unprogrammed
Appropriations of Republic Act No. 11975 or the 2024 GAA. The increase
was made by the Bicameral Conference Committee and ratified by Congress;
arguably in violation of Article VI, Section 25( 1)3 of the Constitution. The
Petition in G.R. No. 271347 additionally questions the constitutionality of the
Presidential Certification of Urgency for House Bill No. 8980 (2024 General
Appropriations Bill), absent the existence of any calamity or emergency as
required under Article VI, Section 26(2)4 of the Constitution.
ln the Court's Resolution dated April 3, 2024,5 the two cases, G.R. No.
271059 and G.R. No. 271347, were consolidated. Subsequently, respondents,
through the Office of the Solicitor General (OSG), filed their Consolidated
Comment6 to the cases.
The Petition in G.R. No. E-04036,7 on the other hand, assails the
constitutionality of Chapter XLIII of Republic Act No. 12314 or the 2026
General Appropriations Act (2026 GAA) authorizing unprogrammed
appropriations, and seeks to nullify and prohibit its implementation.
History of Unprogrammed Appropriations
Un programmed appropriations or unprogrammed funds8 formed part of
the national budget since 1987. 9 It was defined as "a standby legislative
Titled Rep. Edcel C. Lagman, et a/. v. The Congress of the Philippines, et al. Petition for Certiorari and
Prohibition with Prayer for Temporary Restraining Order or Writ of Preliminary Injunction was filed on
January 15, 2024.
2 Titled Pimentel !fl v. Exec. Sec. Lucas S. Bersamin, et al. Petition for Certiorari and Prohibition was
filed on January 30, 2024.
The Congress may not increase the appropriations recommended by the President for the operation of
the Government as specified in the budget. The form, content, and manner of preparation of the budget
shall be prescribed by law.
No bill passed by either House shall become a law unless it has passed three readings on separate days,
and printed copies thereof in its final form have been distributed to its Members three days before i~ •
passage, except when the President certifies to the necessity of its immediate enactmen·t to meet a
public calamity or emergency. Upon the last reading of a bill, no amendment thereto shall be allowed,
and the vote thereon shall be taken immediately thereafter, and the yeas and nays entered in the Journal.
Rollo (G.R. No. 271059), p. 74.
Rollo (G.R. No. 271059), pp. 101-124.
Titled Edgar R. Erice and Leila M De Lima v. The Senate of the Philippines, et al. The Petition for
Certiorari and Prohibition (with Urgent Application for the issuance ofa Temporary R_es_~raining (_)rde'.
and/or Writ of Preliminary Injunction and/or Status Quo Ante Order and/or Other Injunctive Remedies)
was filed on January 8, 2026.
8 Term used from F.Y. 1989 to F.Y. 2014.
Amicus Curiae Benjamin E. Diokno's presentation. The 1987 BESF (p. 23, fig. 4) shows that of the
PHP 79.3 billion new appropriations, PI-IP 8.2 billion are unprogrammed appropriations, available at https:/ /www .dbm.gov .ph/i ndex. ph p/budget-documents-arcb ives?view'==artic!e&id=2446&catid=3 08 I:
(last accessed on May 12, 2026). Also, the 1986 Budget of Receipts and Expenditures (BRE, p. 7)
shows that of the PHP 67.4 billion new appropriations in the I 986 GAA, PHP 13.3 billion are
unprograinmed appropriations, available at https://www .dbm.gov. ph/index. php/budget-documents-
archi ves?view-article&id-2445&catid-308 .> (last accessed on May 12, 2026); the 1985 BRE (p. 5)
shows an unprograrnrned component of PHP 12.65 billion in the l 985 General Appropriations Bill.
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