The Department of Budget and Management (DBM) said Thursday it has not yet released any funds charged against the special provisions authorizing unprogrammed appropriations under the 2026 General Appropriations Act, which the Supreme Court declared unconstitutional.
Budget Secretary Kim Robert De Leon confirmed this during the Senate Finance subcommittee’s deliberations on the proposed P3.1 billion budget of the DBM for fiscal year 2027.
“On the invalidity of Section 1(a) and 1(b)...the DBM has not released anything charged from 1(a) and 1(b) from the 2026 naman po as of now. So far, wala po tayong charged (we haven’t charged anything) against 1(a) and 1(b) for 2026,” De Leon said.
“Tanging FAPs (foreign-assisted projects) pa lang po ang releases natin from 2026 [unprogrammed appropriations],” he added.
(So far, only the funding for foreign-assisted projects has been released from the 2026 unprogrammed appropriations.)
In a landmark decision, the Supreme Court struck down the General Appropriations Acts (GAAs) for 2024 and 2025 after Congress added appropriations beyond what the President had recommended in the National Expenditure Program.
Specifically, the 2024 budget was voided due to a P449.5-billion increase in unprogrammed appropriations, while the 2025 budget was struck down because of the additional P17.99 billion for the Special Road Fund of the Department of Public Works and Highways (DPWH).
The High Court likewise deemed unconstitutional Special Provisions 1(a) and (b) of Chapter XLIII in the 2026 GAA, which authorized unprogrammed appropriations.
It then set conditions that would allow such appropriations to be constitutional.
DBM asked to pause
In a Palace briefing on Thursday, Solicitor General Darlene Berberabe likewise advised the DBM to hold off on implementing the provisions of the 2026 GAA that were deemed unconstitutional by the Supreme Court.
This comes amid the clarification and partial reconsideration that the Office of the Solicitor General would seek on certain parts of the decision.
“Sa amin po, ang ipapayo po namin sa DBM at sa Ehekutibo ay pumorma na tayo na parang huwag muna tutal aasahan natin na madesisyunan ito kaagad,” Berberabe said.
(For our part, we would advise the DBM and the Executive branch to hold off for now, especially since we expect a decision on this matter soon.)
“Siguradong bibigyan din ito ng prayoridad ng ating Supreme Court sapagkat ayaw din naman ng Supreme Court dapat na maapektuhan ‘yung execution ng budget sa ating remaining 2026,” she added.
(The Supreme Court will surely prioritize this as well, as they would not want the execution of the budget for the remainder of 2026 to be affected.)
Safeguards
Senator JV Ejercito, chairperson of the Senate Committee on Finance, also sought clarification from the DBM on the implications of the SC decisions for the proposed 2027 budget and the adjustments needed to prevent problems down the line.
“Bagama't hindi idineklara ng Supreme Court na unconstitutional ang unprogrammed appropriations per se, malinaw ang naging paalala nito sa Kongreso: We have a constitutional duty to exercise fiscal discipline, uphold transparency and accountability, and ensure that every appropriation complies with the mandates of our Constitution,” Ejercito said.
(Although the Supreme Court did not declare unprogrammed appropriations as unconstitutional, it issued a clear reminder to Congress.)
“Malinaw po sa inyong lingkod at sa committee na ito ang ating tungkulin (our duty is clear to me and to this committee). We must ensure that the 2027 national budget is not only fiscally sound and responsive to the needs of our people, but also fully compliant with the Constitution,” he continued.
De Leon said the DBM has initial reviews on the matter and would share these with the committee.
“There are also previous references or previous iterations of the special provisions that we can revisit and check kung ito ay papasok po doon sa interpretation na ibinigay ng (to see if they align with the interpretation provided by the) Supreme Court on Section 1(a) and 1(b),” the DBM chief said.
The Senate Finance subcommittee has endorsed for plenary consideration the proposed 2027 budget of the DBM and its attached agencies.
This covers the agency’s lump-sum funds, budgetary support to government-owned and controlled corporations, and allocations to local government units. —LDF, GMA News