22/11/2025
BUDGETING IN THE GOVERNMENT / anong mga issue? himayin!
BUDGET “INSERTIONS” are legal kung:
1. ginawa sila nang hayagan,
2. pinag-usapan sa House at Senate, at
3. niratify (approved) ng parehong Kamara.
They become unconstitutional kapag:
1. palihim, hindi dumaan sa tunay na deliberations, o
2. kapag nagbibigay pa rin ng kapangyarihan sa mambabatas pagkatapos nang maging batas ang GAA.
In other words:
Legal ang insertion kapag legit na bahagi ng law-making process.
Illegal kapag ginagawa ito “under the table” o pagkatapos nang pagpirma ng Presidente.
UNPROGRAMMED FUNDS are standby funds — pera na pwede lang ilabas kung na-abot ang revenue target ng bansa.
Hindi sila “extra money” na pwedeng gamitin kahit kailan.
LEGAL BASES:
1. Art. VI, Sec. 25(2) – No riders.
A provision in the budget must relate to a specific item. Dapat may malinaw na pinupuntahang “line item” sa budget. Bawal ang nakasingit na provision na walang kinalaman sa isang partikular na appropriation.
Practical Example:
VALID:
Sa GAA meron nang item for “Farm-to-Market Road in Tarlac – ₱20M.”
Kung idagdag during deliberations: “Add ₱5M to the same road.”
→ Valid insertion kasi specific at related.
NOT VALID:
“Add funding for scholarships” sa loob ng budget item para sa DA road project.
→ Rider → Unconstitutional.
2. Art. VI, Sec. 25(5) – Limits on transfers.
No transfer of appropriations unless augmentation from savings within the same office.
Bawal ilipat ang pondo ng Item A papunta sa Item B, maliban kung savings at augmentation sa loob ng iisang opisina lamang.
Example:
Ang DOH may savings sa “Office Supplies.” Pwede niyang dagdagan ang “Vaccination Program.”
Pero hindi puwedeng ilipat ng DOH savings papunta sa DPWH project.
→ Cross-border transfer, illegal.
JURISPRUDENCE
1. Belgica v. Ochoa (2013) – Pork Barrel Case
Congress cannot control budget implementation after the GAA becomes law.
Pag napirmahan na ang budget, bawal na ang mga congressman at senator na makialam kung saan dadalhin ang pera.
Examples:
Illegal:
“Congressman chooses later which barangay gets the project after GAA approval.”
→ This is the Pork Barrel system declared unconstitutional in Belgica.
Legal:
“Congressman proposes the item during hearings, and the item is approved in the GAA.”
→ Once approved, Executive only ang may control. Congress can no longer dictate ex*****on.
2. Araullo v. Aquino (2014) – DAP Case, Unprogrammed Funds Rules
Unprogrammed funds can be used only if revenue targets are met and only for authorized purposes.
Pwede lang gamitin ang Unprogrammed Funds kung umabot ang koleksyon ng gobyerno sa target, at pang-allowed purposes lamang.
Example:
Allowed:
Revenue exceeds target → Government may release Unprogrammed Fund for “Disaster Response,” if stated in GAA.
Not Allowed:
Hindi umabot ang revenue target → pero ginamit pa rin para sa bagong project na wala sa GAA → Unconstitutional, per Araullo Case
VALID INSERTION? eto yun!
An item added during official hearings, reflected in either House version, reconciled by the Bicam, then ratified.
Yung insertion na dumaan sa lahat ng proseso—hindi tinago, hindi minadali, at nasa House o Senate versions.
Concrete Example:
During Senate hearing, a senator proposes: “Increase DOH Cancer Assistance Program by ₱200M.”
The item appears in Senate version → Bicam reconciles → Congress ratifies → VALID.
INVALID INSERTION
These are unconstitutional:
1. Secret or last-minute insertions sa Bicam
Example:
House and Senate versions have no item for “New Bridge in X Town,” pero biglang lumabas sa Bicam report → Unconstitutional (Bicam cannot create new unrelated items).
2. Insertions that allow legislators to choose projects after GAA approval
Example:
“₱50M for projects to be identified by Congressman Y after budget approval.”
→ This is Pork Barrel → Invalid under Belgica.
3. Executive insertions creating new items not in the GAA
Example:
The Executive orders DBM: “Create a ₱1B fund for Barangay Projects not in the GAA.”
→ Violates Sec. 25(5) & Araullo (DAP principles).
UNPROGRAMMED FUNDS
Reserve funds that may be released only if revenues exceed targets.
Pondo na naka-standby lang at lalabas lang kung sobra ang kita ng gobyerno sa taon.
Allowed Scenarios (Example):
• Revenue target = ₱3.0T
• Actual collections = ₱3.2T
→ Excess = ₱200B
→ Government may release Unprogrammed Funds for items specified in the GAA (e.g., Rail Projects).
Not Allowed:
Using Unprogrammed Funds for:
1. New projects not listed in the GAA
2. Favors requested by Congress after enactment
3. Covering unconstitutional insertions
CONCLUSION
Insertions are constitutional only when openly deliberated, tied to a specific item, and approved through the regular legislative process. Congress must not retain post-enactment control, and the Executive must respect the limits on augmentation.
Ang mga insertion ay legal lang kung hayagan, may malinaw na line item, at dumaan sa tamang proseso. Bawal ang tagong insertions, bawal ang “pork” na may post-approval control, at bawal gamitin ang Unprogrammed Funds na parang extra political money.
