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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. 72 / 121
Decision 72 G.R. Nos. 271059, 271347, E-02472 and
E-04036
GAA, it gains significance in the 2024 and 2025 GAAs, with 51 and 25
purposes under Unprogrammed Appropriations, respectively.
Given the standby nature of unprogrammed appropriations, the fisc~l
environment within which it operates (i.e., budget deficit), and the lack of
standards in Special Provision 1 with regard to prioritization of purposes, the··
Unprogrammed Appropriations in the 2026 GAA partly operate as ! a
prohibited lump-sum appropriation described in Belgica v. Ochoa:
In contrast, what beckons constitutional infirmity are .
appropriations which merely provide for a singular lump-sum amount to be
tapped as a source of funding for multiple purposes. Since such
appropriation type necessitates the further determination of both the actual
amount to be expended and the actual purpose of the appropriation which
must still be chosen from the multiple purposes stated in the law, it cannot
be said that the appropriation law already indicates a "specific.
appropriation of"money" and hence, without a proper line-item which the
[p]resident may veto. As a practical result, the [p ]resident would then be
faced with the predicament of either vetoing the entire appropriation if [they
find] some of its purposes wasteful or undesirable, or approving the entire
appropriation so as not to hinder some of its legitimate purposes. Finally, it
may not be amiss to state that such arrangement also raises non-delegability .
issues considering that the implementing authority would still have to
determine, again, both the actual amount to be expended and the actual
purpose of the appropriation. Since the foregoing determinations constitute
the integral aspects of the power to appropriate, the implementing authority
would, in effect, be exercising legislative prerogatives in violation of the
principle ofnon-delegability.314 (Emphasis supplied)
The Executive is effectively left with the determination of the actu,al
amounts and purposes of the appropriation, which are legislative prerogativ~s
in violation of the principle of ncin-delegability. •• • • '
With the foregoing analyses and observations, the Court must partially
abandon its ruling in the 2019 case of Belgica v. Executive Secretary.315 The
conclusion therein that the Unprogrammed Funds in the 2014 GAA are not a
prohibited lump-sum appropriation was narrowly based on the observati9n •
that Annex "A" of the 2014 GAA listed the specific purposes316 and amounts
for which the unprogrammed funds may be used. It was made in response to
therein petitioner's claims that "the appropriation for the Unprogrammyd
Fund is unconstitutional because it merely provides for a lump-sum figure
without any enumerated purposes for which these funds should be used."31!7
314 721 Phil. 416, 552-553 (2013) [Per J. Perlas-Bernabe, En Banc]. /
315 846 Phil. 461 (2019) [Per Curiam, En Banc]. 1 31 6 The purposes were: (I) Budgetary Support to Government-Owned and/or Controlled Corporations;; (2)
Support to Foreign-Assisted Projects; (3) General Fund Adjustments; (4) Support for lnfrastrucrure
Projects and Social Programs; (5) AFP Modernization Program; (6) Debt Management Program;: (7)
RiSi<. Management PrOgra'm; • (8) DisaSter' Relief and Mitig·atio1i ·Fund;· (9)' Reconstruction ~nd
Rehabilitation Program; (10) Total Administrative Disability Pension; and (11) People's Survival Fllnd.
317 846 Phil. 46 I, 504(2019) [Per Curi am, En Banc].
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