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 78 • G.R. Nos.'271059, 271347, E-02472 kd Ec04036' .... generally on the implications of the revenue, expenditure and debt proposals; and (2) Summary financial statements setting forth: (a) Estimated expenditures and proposed appropnat10ns necessary for the support of the Government for the ensuing fiscal year, including those financed from operating revenues and from domestic and foreign borrowings; (b) Estimated receipts during the ensuing fiscal year under laws existing at the time the budget is transmitted and under the revenue proposals, if any, forming part of the year's financing program; ( c) Actual appropriations, expenditures, and receipts during the last completed fiscal year; ' ( d) Estimated exper\ditures and receipts and actual or proposed appropriations during the fiscal· year 111 progress; (e) Statements of the condition of the National Treasury at the end of the· last completed fiscal year, the estimated condition of the Treasury at the end of the fiscal year in progress and the estimated condition of the Treasury at the end of the ensuing fiscal year, taking into account the adoption of financial proposals contained in the budget and showing, at the same time, the unencumbered and unobligated cash resources; (t) Essential facts regarding the bonded and other long-term obligations and indebtedness of the Government, both domestic and foreign, including identification of recipients ofloan proceeds; and (g) Such other financial statements and data as are deemed necessary or desirable in order to make knowq in reasonable detail the financial condition of the - government. Under Section 12 above, the BESF contains, among others, summary financial statements on: (i) estimated receipts under existing and _propo~ed revenue measures; and (ii) estimated expenditures and proposed appropriations necessary for the support of the Government, includipg those financed from operating revenues and from domestic and forei'gn borrowings. The BESF also includes the proposed General Appropriations' Act necessary to cover the budget proposals. The president's annual budget is submitted through the BESF, supported by details of proposed expenditures (specified into programs, activities and projects) in the form of the NEP and the President's Budget Message, which summarizes the budget policy thrusts and priorities for the year. These budget documents are read as one integrated whole, and not piecemeal. They are interrelated, the figures indicatedtherein are consist~nt / with each other and support the president's proposed annual budget. Henr:;e,