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 52 G.R. Nos. 271059, 271347, E-02472 and E-04036 On this score, I respectfully disagree with J. Hernando's opinion that unprogrammed appropriations lack guaranteed or definite source of funding, hence, unconstitutional.249 Amicus curiae Abad clarifies that the constitutional submission required under Article VII, Section 22-not only proposed expenditures but also sources of financing-means an integrated fiscal proposal formulated by the president and embodied in two interrelated documents: the BESF and the NEP_2so Unprogrammed appropnat10ns, on the other hand, are standby authorizations, not standby funds. This standby authorization will be used or availed of only when the identified funding sources actually materialize. Amicus curiae Diokno explains: [U nprogrammed appropriations] are appmpdations under. the annual GAA which provide standby authority for the Executive branch to incur additional agency obligations for priority programs or projects, but only when specifically identified_fimding sources actually materialize. They are not meant to be spent automatically; they are released only if certain revenue or/inancing "triggers" occur. 251 (Emphasis supplied) Amicus curiae Abad further explained that unprogrammed appropriations were originally conceived as a deficit neutral mechanism.252 'It is a contingent legislative authorization that could be implemented only upon the occurrence of specified fiscal conditions. 253 The 2026 GAA specifies the circumstances that will trigger the release and use of unprogrammed appropriations. The relevant portion of the • Unprogrammed Appropriations provision in the 2026 GAA provid~s: Special Provision(s) 1. Availment of the Unprogrammed Appropriations. The amounts authorized herein for purpose Nos. 2--4,6, and 9~10 may be used when any of the following exists: • (a) Excess revenue collections in any of the identified non-tax revenue source from its corresponding revenue collection target, as reflected. in the BESF; (b) New revenue collections or those arising from new tax or non-tax sources which are not part of, nor included in, the original revenue sources reflected in the BESF; or ( c) Approved loans for foreign-assisted projects. 249 J. J.-Iernando, Separate Concurring and Dissenting Opinion, p. 10. 250 Amicus Curiae Atty. Florencio "Butch" Abad's Undated Memorandum, pp. 6-7. 151 Amicus Curiae Hon. Benjamin E. Diokno's Memorandum dated July 21, 2026, p. 15. 252 i/111ic11s Curiae Atty. Florencio "Butch" J\bad's Undated Memorandum, p. 10. 2s3 Id.