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 68 G.R. Nos. 271059, 271347, E-02472 and E-04036 authority, thereby constituting an undue delegation of legislative power. First, the budgets for fiscal years 2024, 2025 and 2026306 are based .on deficit spending, i.e., government expenditures are in excess of its ordinary sources of revenue. Indeed, for the past years, the country has persistently incurred deficits. The table307 below shows fiscal performance from years 2022 to 2025: • • . . .· . 2022 •... .. 2023 .· • · . •. 2024 . .. ... ·• 2025 : .• • In PHPBillion • ·> Proe:> • .. •. Actual Proo: Actual -- 1-· ..• ProP. Actual ··- Pro2, .. Actual ~ Programmed 3,340.7 3,272.6 3,661.1 3,581.7 4,009.8 3,973.2 4,211.2 4,094.1 Annrooriations . Unprogrammed 183.8 183.8 328.4 332.8 531.4 531.4 160.6 218.2 Annrooriations Automatic 1,682.9 1,674.6 1,606.9 1,607.1 1,757.8 1,742.1 2,115.2 2,070.8 Annrooriations of which: Interest 512.6 502.9 582.3 628.3 670.5 763.3 848.0 864.1 Pavments Total Available 5,242.1 5,242.1 5,642.4 5,642.4 6,436.5 6,436.5 6,487.0 6,487.0 Annrooriations . Programmed 3,304.1 3,545.5 3,729.0 3,824.1 4,269.9 4,419.0 4,520.4 • 4,453:4 Revenues Programmed 4,955.0 5,159.6 5,228.4 5,336.2 5,754.3 5,925.4 6,082.1 6,030.3 Exnenditures ofwhich: Interest 512.6 502.9 610.7 628.3 763.4 763.3 848.0 864.1 Pavments .' Surnlus/ Deficit (1,650.9) /1,614.1) 11,499.4) 11,512.1) 11,484.3) /1,506.4) /1,561.7) 11-~76.8) as% of GDP 7.5% 7.3% 6.2% 6.2% 5.6% 5.7% 5.6% 5.6% Primary Surplus/ (1,138.3) (1,111.2) (888.8) (883.8) (720.9) (743.1) (713.7) (712.7) Deficit308 as %of GDP 5.2% 5.0% 3.7% 3.6% 2.7% 2.8% 2.5% 2.5% National Government Fiscal Performance, 2022-2025309 In Billion Pesos Considering the country's deficit situation, there is no standard for implementation laid out in the law identifying where the excess fonds should go first, whether to P APs under the programmed appropriations or those under unprogrammed appropriations. This consequently blurs the distinction between programmed and unprogrammed appropriations. The lack of standards gives the Executive broad authority to indiscriminately spend for unprogrammed expenditures without, regard to • 306 D efiIC!·1 S based on the BESFfor FY 2025 and 2026· 2024 PROGRAM ?025 PROGRAM 2026 PROJECTION • DEFICIT 1,484.3 1,561.7 1,646.6 *In billion Pesos Percentage of GDP 5.6 5.5 5.3 3o7 Amicus Curiae Hon. Jose Ma. Clemente "Joey" Sarte Salceda's Undated Memorandum, p. 7. 308 "Primary deficit" pertains to deficits incurred at the discretion of government, rather than as a re~ult of interest payments. 309 DBM, F.Y. 2022-2025 Status of Budget; Bureau of Treasury, F.Y. 2022-2025 Cash Operations Report; CPBRD Facts & Figures No. 31.