Senate President Pro Tempore Panfilo “Ping” M. Lacson on Tuesday renewed his push for reforms that would enhance transparency in government spending, alignment between the national government and local government units (LGUs), and flexibility for implementing projects, activities, and programs.
At the Senate finance committee’s hearing, Lacson raised major concerns that include the “disappearance” of the Unified Accounts Code Structure (UACS), the need to synchronize local development councils’ outputs with national budget calls, and limitations on unprogrammed appropriations.
Lacson, a watchdog of the national budget, pushed for the strict implementation of the UACS system used to track the projects for funding in the budget bill, noting that the UACS would disappear once the National Expenditure Program (NEP) is transformed into the House and Senate versions or authorization phase of the budget cycle – then reappear on the Department of Budget and Management (DBM)’s website during implementation of the General Appropriations Act (GAA).
In Filipino: Lacson, Itinulak ang Reporma sa Badyet para sa Transparency, Pagkakaugnay, at Realistic na Pagpapatupad
“We observed that there are codes for each item in the budget bill. But during the transformation of the NEP to the House GAB, the UACS disappears so we cannot track the items anymore. What happened? It’s hard to say. Please help Sen. Sherwin Gatchalian and me by retaining the UACS every step of the way,” he said.
“The UACS appears on the Department of Budget and Management website during implementation. Can we include in the measure to institutionalize that the UACS should not disappear?” he added.
Lacson said another concern involves the lack of coordination between the executive branch and LGUs, with governors voicing concern that once the regional development councils finish deliberations on projects, the Department of Budget and Management would tell them the NEP has been finished and submitted to Congress.
Because of that, he said the Senate hallways are full of local officials during budget season because their projects could not be included in the budget bill.
“Are there efforts to synchronize so the RDC’s submissions can be included in the budget call?” he said.
Lacson cited as well the concern of realism in appropriations, along with the need to strike a balance in the use of unprogrammed appropriations.
He said the government needs to ensure the unprogrammed appropriations are not prone to abuse while still providing the executive branch with enough flexibility to respond to emergencies and disasters.
While the 2026 budget limits UA to support for foreign-assisted projects (FAPs), the executive branch must have enough leeway to implement programs, activities, and projects, particularly in addressing emergencies and other unforeseen events, he said.
“Try to find a balance to deal with the unintended consequence of restricting the UA to support for FAPs. The executive’s financial flexibility has been limited and it may need standby appropriations for unforeseen events,” he said.
This was after Department of Budget and Management (DBM) Undersecretary Janet Abuel said they are limiting the UA to the “barest minimum” and that this may cover only the support to FAPs.
For the 2026 budget, the UA covers support to FAP, risk management program, and the Armed Forces of the Philippines’ revised modernization program.
“Where will we get funds if there is no standby fund? You need to find a balance,” he said.
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Lacson, Itinulak ang Reporma sa Badyet para sa Transparency, Pagkakaugnay, at Realistic na Pagpapatupad
Muling ipinaabot ni Senate President Pro Tempore Panfilo “Ping” M. Lacson nitong Martes ang kanyang panawagan para sa mga reporma na magpapalakas ng transparency sa paggastos ng gobyerno, pagkakaugnay sa pagitan ng national government at local government units (LGUs), at kakayahang magpatupad ng mga proyekto, aktibidad, at programa.
Sa pagdinig ng Senate Finance Committee, itinampok ni Lacson ang mga pangunahing isyu kabilang ang “pagkawala” ng Unified Accounts Code Structure (UACS), ang pangangailangang isabay ang outputs ng local development councils sa national budget calls, at ang mga limitasyon sa unprogrammed appropriations.
Iginiit ni Lacson, na mahigpit na tagabantay ng kaban ng bayan, ang mahigpit na pagpapatupad ng UACS system na ginagamit para subaybayan ang mga proyekto sa budget bill. Binanggit niya na biglang nawawala ang UACS kapag ang National Expenditure Program (NEP) ay na-transform sa House at Senate versions ng General Appropriations Bill (GAB) o sa authorization phase ng budget cycle. Muling lilitaw ang UACS sa website ng Department of Budget and Management (DBM) sa panahon ng implementasyon ng General Appropriations Act (GAA).
“Napansin namin, initially may codes bawa’t item. But during the pag-transform ang NEP to GAB, House version, nawawala ang UACS. So we cannot anymore track. Ano nangyari sa nawala, nadagdag? Mahirap. Para matulungan nyo kami ni Sen. Gatchalian, baka pwede i-retain ang UACS every step of the way,” ani Lacson.
“Nagre-reappear ito sa website during implementation. Can we include that in the measure para ma-institutionalize na hindi mawala ang UACS?” dagdag niya.
Binanggit din ni Lacson ang kakulangan ng koordinasyon sa pagitan ng ehekutibo at LGUs, kung saan nag-aalala ang mga gobernador na kapag natapos na ng regional development councils (RDC) ang deliberasyon sa mga proyekto, sasabihin sa kanila ng DBM na tapos na ang NEP at naisumite na sa Kongreso.
Dahil dito, aniya, puno ng lokal na opisyal ang Senado tuwing budget season dahil hindi maisama sa budget bill ang kanilang mga proyekto.
“Are there efforts to synchronize para ang timing pagkatapos ng submission ng RDC yan ang masasama sa budget call?” ani Lacson.
Binanggit din niya ang pangangailangang maging realistic ang appropriations, pati na rin ang balanse sa paggamit ng unprogrammed appropriations.
Aniya, kailangan tiyakin ng gobyerno na ang UA ay hindi maaabuso habang nagbibigay pa rin ng sapat na flexibility sa ehekutibo upang tumugon sa mga emerhensiya at kalamidad.
Bagama’t limitado ang UA sa 2026 budget para sa suporta sa foreign-assisted projects (FAPs), kailangan pa rin ng ehekutibo ng sapat na kaluwagan upang maipatupad ang mga programa, aktibidad, at proyekto, lalo na sa pagtugon sa mga emerhensiya at iba pang hindi inaasahang pangyayari, ayon kay Lacson.
“Try to find a balance sa unintended consequence nito. May limitation sa financial flexibility ng executive. Baka may kailangang mapondohan na kailangan magamit, standby appropriations ng executive branch,” sabi niya.
Ito ay kasunod ng pahayag ni DBM Undersecretary Janet Abuel na nililimitahan nila ang UA sa “barest minimum” at maaaring saklawin lamang nito ang suporta sa FAPs.
Para sa 2026 budget, saklaw ng UA ang suporta sa FAP, risk management program, at ang binagong modernization program ng Armed Forces of the Philippines.
“Saan tayo huhugot kung walang standby? Kailangan mo ring humanap ng balanseng paraan,” dagdag niya.
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