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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. 9 / 121
Decision 9 G.R. Nos. 271059, 271347, E-02472 and
E-04036
"Strengthening Assistance for Government Infrastructure and Social •
Programs (SAGIP)." The number of purposes under Unprogrammed
Appropriations increased to 16 in 2019, 24 in 2021, 50 in 2022, and reached
a peak of 61 in 2023.
Historically, the level of unprogrammed appropriations in the GAAs
does not go beyond the proposed budget level, except for fiscal years 2000,
2004, 2008, 2010, and 2022 to 2025. However, while the increases in F.Y.
2000, 2004, 2008, and 2010 are under PHP 50 billion, Congress's increases
in unprogrammed appropriations in 2022, 2023, 2024, and 2025 are PHP 100 ..
billion, PHP 219 billion, PHP 449.5 billion, and PHP 204.8 billion,
respectively.
Fiscal Year NEP/BESF 18 GAA 19 Difference
1989 12,763,554,00020 9,707,689,000 (3,055,865,000)
1990 ---21 22,830,877,000
1991 44,022,466,00022 25,459,473,000 (18,562,993,000)
1992 24,774,920,000 21,162,530,000 (3,612,390,000)23
1993 20,000,000,000 11,900,000,000 (8, 100,000,000)24
1994 10,000,000,000 7,500,000,000 (2,500,000,000)
1995 22,900,000,000 18,900,000,000 (4,000,000,000).
1996 16,213,610,000 13,213,610,000 (3,000,000,000)
1997 20,055,543,000 20,055,543,000 0
1998 26,454,811,000 26,454,811,000 0
1999 21,826,322,000 18,826,322,000 (3,000,000,000)
2000 33,681,831,000 48,681,831,000 15,000,000,000
200 I 25 50,778,961,000 48,681,831,000 (2,097,130,000)
2002 21,114,977,000 21,114,977,000 0
2003 54,275,880,000 54,275,880,000 0
200426 24,610,108,000 54,275,880,000 29,665,772,000
2005 34,854,520,000 34,854,520,000 0
200627 57,105,446,000 34,854,520,000 (22,250,926,000)
2007 67,008,479,000 61,129,460,000 (5,879,019,000)
2008 109,857,827,000 114,492,091,000 4,634,264,000
2009 75,970,194,000 75,970,194,000 0
2010 68,913,946,000 118,913,946,000 50,000,000,000
2011 66,908,492,000 66,908,492,000 0
2012 161,690,047,000 152,821,845,000 (8,868,202,000) •
2013 117,548,371,000 117,548,371,000 0
18 Figures culled from the pertinent BESF/NEP in the Department of Budget and Management (DBM)
website. See also Erice, Annex A - Compliance with Manifestation dated March 27, 2026, '"History,
Concept and Purpose ofUnprogrammed Funds," pp. 16-17.
19 Fic:rures culled from the pertinent GAA in the DBM website. See also Erice, Annex.A - Compliance:: .
w~h Manifestation dated March 27, 2026 "l-listory,.Concept and Purpose of Unprograrnmed Funds,"
16- 17.
20 I 989 BESF, Section F (p. 314), available at https://www.dbm.gov.ph/wp-
content/uploads/BESF/BESFI 989/1989 _BESF.pdf (last accessed on October 6, 2026).
11 No data.22 1991 BESF, Annex F (p. 39 I). pp.1
21 Id
24 Id
25 Reenacted.
2<> Reenacted.
27 Reenacted.
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