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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. 84 / 121
Decision 84 G.R. Nos. 271059, 271347, E-02472 and • • • • • E-040~6 6. Pambansang Pabahay Para sa Pilipino (4PH) Program (PHP i8 billion) . 7. Universal Access to Quality Tertiary Education (PHP 7.1 billion) 8. Support to the Barangay Development Program of the NTF-ELCAt (PHP 6.5 billion) • 9. Marawi Siege Victims Compensation Program (PHP 6 billion) l 0.Social Pension for Indigent Senior Citizens (PHP 5.8 billion) 1 l.OWWA Welfare Services (DMW) (PHP 1 billion) What was originally limited to eight purposes was expanded to 5L Consistent with the expansion of the trigger conditions-from a holistic approach to a more particularized approach in determining excess revenuJs, as well as the inclusion of GOCC fund balances-the expansion of purpos~s transformed a narrow standby mechanism into a broad and flexible source of 1spending authority. Second, there were significant increases in the allocation for other items: 1. Strengthening Assistance for Government Infrastructure and Social Programs (SAGIP) was increased by PHP 175.3 billion, ~r 350.6%, from the PHP 50 billion proposed in the NEP; 2. Support to Foreign-Assisted Projects was increased by PHP 6lfl billion, or 52%. Notwithstanding the transfers of PAPs from programmed to· unprogrammed appropriations, the level of Programmed Appropriations remained unchanged at PHP 4,019.8 billion. This reveals that the fiscal spate of about PHP 449.5 billion freed up within the Programmed Appropriatioµs was fostead allocated to other projects. • • The most significant decreases and increases 111 the budgets of departments, offices, and agencies were as follows: Agencies/Funds Decrease (PHP in Increase (PHP in billion) billion) DOTr 140.4 Pension and Gratuity 110.25 Fund Miscellaneous 106. l Personnel Benefits Fund . NDRRMF 10.5