Unprogrammed appropriations under the Special Purpose Fund in the national budget are constitutional and even necessary, so long as they strictly follow the safeguards or three special provisions under the General Appropriations Act (GAA).
Senate President Pro Tempore Panfilo “Ping” M. Lacson stressed this Tuesday after Supreme Court Justice Ramon Paul Hernando said the practice of integrating unprogrammed appropriations in the GAA is unconstitutional and even “repugnant.”
“With all due respect to Justice Hernando, ‘Unprogrammed Appropriations’ under the Special Purpose Fund is necessary to augment certain items under the Regular Budget as long as the same strictly complies with the three Special Provisions under the GAA, namely: (a) there is an excess non-tax revenue collection; (b) there is an accompanying or new revenue measure and; (c) approved loans,” Lacson said.
“Further, only the President may approve such augmentation due to some justifiable reasons in order to fully implement specific programs, activities and projects (PAPs) clearly identified therein,” he added.
In Filipino: Lacson: Konstitusyonal ang Unprogrammed Funds, Pero Dapat Mahigpit na Sumunod sa Safeguards
Lacson, an eagle-eyed watchdog of the national budget, noted that what made the unprogrammed appropriations “controversial and legally infirm” under the 2024 GAA were two additional special provisions inserted in during the bicameral conference committee proceedings.
These additional special provisions included government-owned and controlled corporations such as the Philippine Health Insurance Corp. (PhilHealth) and foreign-assisted projects, he pointed out.
Both items have been addressed in the Senate version of the 2026 budget bill, with the provision on GOCCs excluded.
Lacson has repeatedly pushed for a stop to the abuse of the unprogrammed appropriations in the budget after noting that from 2023 to 2025, P151.426 billion was spent for flood control projects under the unprogrammed appropriations, aside from the P1.006 trillion taken from the programmed appropriations.
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Lacson: Konstitusyonal ang Unprogrammed Funds, Pero Dapat Mahigpit na Sumunod sa Safeguards
Konstitusyonal at mahalaga ang unprogrammed appropriations sa Special Purpose Fund ng pambansang badyet, basta’t mahigpit itong sumusunod sa mga safeguard o tatlong special provisions sa ilalim ng General Appropriations Act (GAA).
Binigyang-diin ito ni Senate President Pro Tempore Panfilo “Ping” M. Lacson nitong Martes, matapos sabihin ni Supreme Court Justice Ramon Paul Hernando na ang pagsasama ng unprogrammed appropriations sa GAA ay unconstitutional at maging “repugnant.”
“With all due respect to Justice Hernando, ‘Unprogrammed Appropriations’ under the Special Purpose Fund is necessary to augment certain items under the Regular Budget as long as the same strictly complies with the three Special Provisions under the GAA, namely: (a) there is an excess non-tax revenue collection; (b) there is an accompanying or new revenue measure and; (c) approved loans,” ani Lacson.
“Further, only the President may approve such augmentation due to some justifiable reasons in order to fully implement specific programs, activities and projects (PAPs) clearly identified therein,” dagdag niya.
Bilang mahigpit na tagabantay ng kaban ng bayan, binigyang-diin ni Lacson na naging “controversial and legally infirm” ang unprogrammed appropriations sa 2024 GAA dahil sa dalawang special provisions na isiningit sa bicameral conference committee.
Kabilang dito ang mga government-owned and controlled corporations (GOCCs) tulad ng Philippine Health Insurance Corp. (PhilHealth), at mga foreign-assisted projects.
Tinugunan na ang parehong probisyon sa bersyon ng Senado ng 2026 budget bill, kung saan tinanggal ang probisyon para sa GOCCs.
Ilang ulit na ring nanawagan si Lacson na ihinto ang pag-abuso sa unprogrammed appropriations, matapos niyang itala na mula 2023 hanggang 2025, umabot sa P151.426 bilyon ang ginastos para sa mga flood control projects sa ilalim ng unprogrammed appropriations — bukod pa sa P1.006 trilyon mula sa programmed appropriations.
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