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 79 G.R. Nos. 271059, 271347, E-02472 and E-04036' . . . j . . the Solicitor General's contention that Unprograrnmed Appropriations are not part of the National Government expenditures in the BESF; and the NEP, which contains the Unprograrnmed Appropriation, does not reflect the sourc¢s of financing mandated by the Constitution, is untenable. It treats these budg~t documents separately, as if they were completely different and unrelated io. each other. While not included in the presentation of the expenditure prograrn,349 Unprogrammed Appropriations is reflected in Annex H of the BESF. It is part of the president's proposed new appropriations to cover the budget proposal for the operation and support of the government.350 ' At any rate, whether we look at the NEP or the BESF, tl}e appropriations recommended by the president are the same: NEP BESF (in billions)351 (in billions)352 Programmed General 4,019.8 4,019.8 Appropriations Un programmed 281.9 281.9 Appropriations Proposed New 4,301.7 4,301.7 General Appropriations for FY 2024 An "appropriation" simply refers to legislative authorization, directiqg payment out of government funds under specified conditions or for specified purposes. 353 Belgica v. Ochoa354 discussed this concept: "An appropriation made by law" under the contemplation ofSec;;tion 29 (!), Article VI of the 1987 Constitution exists when a provision of law (a) sets apart a determinate or determinable amount of money and (b) •allocates the same 'for a particular public purpose'. These iwo minimum designations of amount and purpose stem from the very definition of the word "appropriation," which means "to allot, assign, set apart or apply to a particular use or purpose," and hence, if written into the law, demonstrate that the legislative intent to appropriate exists. As the Constitution "does ' 3,19 The BESF (A.2, I3) shows expenditure program of PHP 5,767.6 billion excluding Unprogramrr~ed Appropriations. ~ 35" 2024 NEP, Volume I, p. 17. /( "' 2024 NEP, Volume I, p. 11. . . 352 2024 BESF, p. 779. Annex H. • • • : • 353 ADMINISTRATIVE CODE, Book VI, Chapter I, sec. 2. Bengzon v. Secretwy ofJustice and Insular Audi~or, 62 Phil. 912 (I 936) [Per J. Malcolm, En Banc], held that the power of appropriation involves (a) lhe setting apat1 by law of a certain sum from the public revenue for (b) a specified purpose. : .154 721 Phil. 416 (2013) [Per J. Perlas-Bernabe, En Banc].