
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
Continue reading “Lacson: Unprogrammed Funds Constitutional, but Must Strictly Follow Safeguards”



