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 7 G.R. Nos. 271059, 271347, E-02472 and E-04036 (i) when there are excess revenue collections in any one of the identified non-tax revenue sources from its corresponding revenue collection target, as reflected in the BESF; (ii) when there are new revenue collections, defined as those arising from new tax laws or new non-tax sources which are not part of, nor included in, the original revenue sources reflected in the BESF; or (iii) when there are newly approved loans for foreign-assisted projects. Thus, whereas from 2014 and prior years, excess revenue is determined based on the total revenue collections target, beginning 2015, excess revenue is determined based on the corresponding target for any particular non-tax revenue source. In the 2024 GAA, the Special Provisions under the Unprogrammed Appropriations was revised to include: (i) excess revenue collections in the total tax revenues and fund balance of government-owned and controlled corporations (GOCCs) as additional funding sources; and (ii) the order of prioritization for the release of funds: I. Availment of the Unprogrammed Appropriations. The amounts authorized herein for Purpose Nos. I, 3-5, and 7- may be used when any of the following exists: (a) Excess revenue collections in the total tax revenues or any one of the identified non-tax revenue sources from its corresponding revenue collection target, as reflected in the 2024 BESF submitted by the president; (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; ( c) Approved loans for foreign-assisted projects; or (d) Fund balance of the Government-Owned or -Controlled Corporations (GOCCs) from any remainder resulting from the review and reduction of their reserve funds to reasonable levels taking into account the disbursements from prior years. The Department of Finance shall issue the guidelines to implement this provision within fifteen (I 5) days from effectivity of this act. Release of funds shall be subject to the submission of a Special Budget pursuant to Section 35, Chapter 5, Book VI ofE.O. No. 292, s. 1987 and the following: (i) for excess revenue collections, issuance of a certification that remitted collections to the BTr from a particular revenue