REPUBLIC OF THE PHILIPPINES

SUPREME COURT
MANILA
EN BANC
GRECO ANTONIOUS BEDA B. BELGICA,
et al.,
Petitioners,
- ers!s - G.R. No. "#$%%"
&Consoli'ate' (it) G.R. No.
"#$"*+
an' ot)ers,
PRESIDENT BENIGNO SIMEON C. A-UINO III,
et al.,
Res.on'ents.
/ ------------------------------------------------------- /
MOTION FOR PARTIAL RECONSIDERATION
Trafc lights are mere suggestions
Especially when there are no collisions
But if you are caught for the violation
Plead color blindness for exemption
Petitioners, 01 2o!nsel, res.e2t3!ll1 4oe 3or .artial
re2onsi'eration o3 t)e De2ision o3 t)e Honora0le Co!rt 'ate'
5 6!l1 "#5% &a 2o.1 o3 ()i2) (as re2eie' 01 Petitioners on %
6!l1 "#5%, inso3ar as t)e Honora0le Co!rt7
Faile' to 'e2lare as UNCONSTITUTIONAL an'
ILLEGAL all 4one1s !n'er t)e Dis0!rse4ent
A22eleration Pro8ra4 &DAP, !se' 3or alle8e'
a!84entation o3 a..ro.riation ite4s t)at DID NOT
HA9E ACTUAL DEFICIENCIES.
Preliminary Matters
It 'oes not )el. 8oo' :s2al 4ana8e4ent 3or t)e
Honora0le Co!rt to treat t)e 0!'8etar1 .ro2ess as 4ere
s!88estions an' not a set o3 r!les 8oernin8 t)e 2on'!2t o3
5
0!'8etar1 o;2ials. An' 8oo' 3ait) as a 'e3ense 01
so.)isti2ate' an' <no(le'8ea0le o;2ials (it) a22ess to t)e
()ole le8al arsenal o3 t)e 8oern4ent is a ste. 0a2< 3ro4
t)e i'eals o3 =!sti2e an' 'e4o2ra21 !n'er t)e Constit!tion.
Budget Process Not Merely Descriptive
but Mandated By aw
T)e De2ision o3 t)e Honora0le Co!rt on t)e s!0stantie
iss!es start (it) a 'is2!ssion on t)e B!'8et S1ste4 o3 t)e
P)ili..ines 2)ara2teri>e' as ?'es2ri.tie, not nor4atie@ 01
6!sti2e Leonen. T)e Honora0le Co!rtAs 'es2ri.tion an' s!2)
2)ara2teri>ation 01 6!sti2e Leonen, it is res.e2t3!ll1
s!04itte', 'o not reBe2t t)e le8al si8ni:2an2e o3 t)e .ro2ess
'es2ri0e' an' sere to 4islea' t)e .!0li2 t)at t)e 0!'8et
.ro2ess )as no le8al 0asis an' not or'aine' 01 la(.
It is !n3ort!nate t)at t)e Honora0le Co!rt 2ite' a!t)ors
an' 8oern4ent internet sites 0!t not t)e a..li2a0le la(.
C)ile t)e De2ision 2ite' so4e .roisions o3 Presi'ential
De2ree No. 55++, it 'i' not, in its entire 'is2!ssion on t)e
0!'8et .ro2ess, 2ite een a sin8le .roision o3 t)e
A'4inistratie Co'e o3 5$*+.
As earl1 as 5$$5, t)e 3o!r .)ases o3 t)e 0!'8et .ro2ess
en!4erate' in t)e De2ision (as 2ite' a..roin8l1 01 t)e
Honora0le Co!rt in t)e 2ase o3 Guingona vs. Carague
5
, as
3ollo(s7
T)e Goern4ent 0!'8etar1 .ro2ess )as 0een
8ra.)i2all1 'es2ri0e' to 2onsist o3 3o!r 4a=or
.)ases as a.tl1 'is2!sse' 01 t)e Soli2itor General7
T)e Goern4ent 0!'8etin8 .ro2ess
2onsists o3 3o!r 4a=or .)ases7
5. Budget preparation. T)e :rst ste. is
essentiall1 tas<e' !.on t)e E/e2!tie Bran2)
an' 2oers t)e esti4ation o3 8oern4ent
reen!es, t)e 'eter4ination o3 0!'8etar1
.riorities an' a2tiities (it)in t)e 2onstraints
i4.ose' 01 available revenues an'
01 borrowing limits, an' t)e translation o3
'esire' .riorities an' a2tiities into
e/.en'it!re leels.
1
G.R. No. $%D+5E "" A.ril 5$$5.
"
B!'8et .re.aration starts (it) t)e
0!'8et 2all iss!e' 01 t)e De.art4ent o3
B!'8et an' Mana8e4ent. Ea2) a8en21 is
reF!ire' to s!04it a8en21 0!'8et esti4ates
in line (it) t)e reF!ire4ents 2onsistent (it)
t)e 8eneral 2eilin8s set 01 t)e Deelo.4ent
B!'8et Coor'inatin8 Co!n2il &DBCC,.
Cit) re8ar' to 'e0t seri2in8, t)e DBCC
staG, 0ase' on t)e 4a2ro-e2ono4i2
.ro=e2tions o3 interest rates &e.8. LIBOR rate,
an' esti4ate' so!r2es o3 'o4esti2 an'
3orei8n :nan2in8, esti4ates 'e0t seri2e
leels. U.on iss!an2e o3 0!'8et 2all, t)e
B!rea! o3 Treas!r1 2o4.!tes 3or t)e interest
an' .rin2i.al .a14ents 3or t)e 1ear 3or all
'ire2t national 8oern4ent 0orro(in8s an'
ot)er lia0ilities ass!4e' 01 t)e sa4e.
". egislative authori!ation. HH At t)is
sta8e, Con8ress enters t)e .i2t!re an'
'eli0erates or acts on t)e 0!'8et .ro.osals
o3 t)e Presi'ent, an' Con8ress in t)e e/er2ise
o3 its o(n =!'84ent an'
(is'o4formulates an a..ro.riation a2t
.re2isel1 3ollo(in8 t)e .ro2ess esta0lis)e' 01
t)e Constit!tion, ()i2) s.e2i:es t)at no
4one1 4a1 0e .ai' 3ro4 t)e Treas!r1 e/2e.t
in a22or'an2e (it) an a..ro.riation 4a'e 01
la(.
De0t seri2e is not in2l!'e' in t)e
General A..ro.riation A2t, sin2e
a!t)ori>ation t)ere3or alrea'1 e/ists !n'er RA
No. %*I# an' "%D, as a4en'e' an' PD 5$I+.
Pre2isel1 in t)e :8)t o3 t)is s!0sistin8
a!t)ori>ation as e40o'ie' in sai' Re.!0li2
A2ts an' PD 3or 'e0t seri2e, Con8ress 'oes
not 2on2ern itsel3 (it) 'etails 3or
i4.le4entation 01 t)e E/e2!tie, 0!t lar8el1
(it) ann!al levels an' a..roal t)ereo3 !.on
'!e 'eli0erations as .art o3 t)e ()ole
o0li8ation .ro8ra4 3or t)e 1ear. U.on s!2)
a..roal, Con8ress )as s.o<en an' 2annot 0e
sai' to )ae 'ele8ate' its (is'o4 to t)e
E/e2!tie, on ()ose .art lies
J
t)e implementation or execution o3 t)e
le8islatie (is'o4.
J. Budget Execution. Tas<e' on t)e
E/e2!tie, t)e t)ir' .)ase o3 t)e 0!'8et
.ro2ess 2oers t)e
ario!s operational as.e2ts o3 0!'8etin8. T)e
esta0lis)4ent o3 o0li8ation a!t)orit1 2eilin8s,
t)e eal!ation o3 (or< an' :nan2ial .lans 3or
in'ii'!al a2tiities, t)e 2ontin!in8 reie( o3
8oern4ent :s2al .osition, t)e re8!lation o3
3!n's releases, t)e i4.le4entation o3 2as)
.a14ent s2)e'!les, an' ot)er relate'
a2tiities 2o4.rise t)is .)ase o3 t)e 0!'8et
212le.
Release 3ro4 t)e 'e0t seri2e :re' is
tri88ere' 01 a reF!est o3 t)e B!rea! o3 t)e
Treas!r1 3or allot4ents 3ro4 t)e De.art4ent
o3 B!'8et an' Mana8e4ent, one F!arter in
a'an2e o3 .a14ent s2)e'!le, to ens!re
.ro4.t .a14ents. T)e B!rea! o3 Treas!r1,
!.on re2eiin8 o;2ial 0illin8s 3ro4 t)e
2re'itors, re4its .a14ents to 2re'itors
t)ro!8) t)e Central Ban< or to t)e Sin<in8
F!n' esta0lis)e' 3or 8oern4ent se2!rit1
iss!es &Anne/ F,.
%. Budget accountability. T)e 3o!rt) .)ase
re3ers to t)e eal!ation o3 a2t!al
.er3or4an2e an' initiall1 a..roe' (or<
tar8ets, o0li8ations in2!rre', .ersonnel )ire'
an' (or< a22o4.lis)e' are 2o4.are' (it)
t)e tar8ets set at t)e ti4e t)e a8en21
0!'8ets (ere a..roe'.
T)ere 0ein8 no !n'!e 'ele8ation o3
le8islatie .o(er as 2learl1 a0oe s)o(n,
.etitioners insist neert)eless t)at s!0=e2t
.resi'ential 'e2rees 2onstit!te !n'!e
'ele8ation o3 le8islatie .o(er to t)e
e/e2!tie on t)e alle8e' 8ro!n' t)at t)e
a..ro.riations t)erein are not exact,
certain or defnite,ino<in8 in s!..ort
t)ere3or t)e Constit!tion o3 Ne0ras<a, t)e
2onstit!tion !n'er ()i2) t)e 2ase o3 State .
Moore, I$ NC $+%, 2ite' 01 .etitioners, (as
'e2i'e'. Unli<e t)e Constit!tion o3 Ne0ras<a,
%
)o(eer, o!r Constit!tion 'oes not reF!ire
a defnite, certain, exact
or Kspecifc a..ro.riation 4a'e 01 la(.K
Se2tion "$, Arti2le 9I o3 o!r 5$*+ Constit!tion
o4its an1 o3 t)ese (or's an' si4.l1 states7
Se2tion "$&l,. No 4one1 s)all 0e .ai'
o!t o3 t)e treas!r1 e/2e.t in .!rs!an2e
o3 an a..ro.riation 4a'e 01 la(.
More si8ni:2antl1, t)ere is no .roision
in o!r Constit!tion t)at .roi'es or .res2ri0es
an1 .arti2!lar 3or4 o3 (or's or reli8io!s
re2itals in ()i2) an a!t)ori>ation or
a..ro.riation 01 Con8ress s)all 0e 4a'e,
e/2e.t t)at it 0e K4a'e 01 la(,K s!2) as
.re2isel1 t)e a!t)ori>ation or a..ro.riation
!n'er t)e F!estione' .resi'ential 'e2rees. In
ot)er (or's, in ter4s o3 ti4e )ori>ons, an
a..ro.riation 4a1 0e 4a'e i4.lie'l1 &as 01
.ast 0!t s!0sistin8 le8islations, as (ell as
e/.ressl1 3or t)e 2!rrent :s2al 1ear &as 01
ena2t4ent o3 la(s 01 t)e .resent Con8ress,,
=!st as sai' a..ro.riation 4a1 0e 4a'e in
8eneral as (ell as in s.e2i:2 ter4s. T)e
Con8ressional a!t)ori>ation 4a1 0e
e40o'ie' in ann!al la(s, s!2) as a 8eneral
a..ro.riations a2t or in s.e2ial .roisions o3
la(s o3 8eneral or s.e2ial a..li2ation ()i2)
a..ro.riate .!0li2 3!n's 3or s.e2i:2 .!0li2
.!r.oses, s!2) as t)e F!estione' 'e2rees. An
a..ro.riation 4eas!re is s!;2ient i3 t)e
le8islatie intention 2learl1 an' 2ertainl1
a..ears 3ro4 t)e lan8!a8e e4.lo1e' &In re
Contin!in8 A..ro.riations, J" P. "+",,
()et)er in t)e .ast or in t)e .resent.
17
C)ile t)e a0oe4entione' 2ase re3erre' to t)e se2on'
.)ase o3 t)e 0!'8et .ro2ess as le8islatie a!t)ori>ation, t)e
De2ision re3ers to it as B!'8et Le8islation ()i2) .ertains to
one an' sa4e t)in8, t)at is, t)e ena2t4ent 01 Con8ress o3
t)e 8eneral a..ro.riations a2t 0ase' on t)e 0!'8et
s!04itte' 01 t)e Presi'ent.
"
Li<e t)e De2ision in t)is 2ase, )o(eer, t)e Guingona
vs. Carague 2ase, ()ile attri0!tin8 t)e s!44ation o3 t)e
"
Se2tion "", Arti2le 9II, 5$*+ Constit!tion.
D
0!'8etar1 .ro2ess to t)e Soli2itor General, 3aile' to
re2o8ni>e t)e le8al 0asis t)ere3or.
I
"onstitution #e$uires the %orm& "ontent&
and Manner of Budget Preparation be
'n accordance with aw
Se2tion 5D &5,, Arti2le 9I o3 t)e 5$*+ Constit!tion
reF!ires t)at t)e ?3or4, 2ontent, an' 4anner o3 .re.aration
o3 t)e 0!'8et s)all 0e .res2ri0e' 01 la(.@ P!rs!ant to an' in
a22or'an2e (it) t)e sai' .roision, t)e A'4inistratie Co'e
o3 5$*+ .roi'e' 3or an entire 0oo< o3 .roisions 'eote'
solel1 on t)e ?3or4, 2ontent, an' 4anner o3 .re.aration o3
t)e 0!'8et.@
Boo< 9I o3 t)e A'4inistratie Co'e o3 5$*+ is all a0o!t
National Goern4ent B!'8etin8. It )as 3or its 2)a.ters, t)e
3ollo(in87
C)a.ter 5 H General Proisions
C)a.ter " H B!'8et Poli21 an' A..roa2)
C)a.ter J H B!'8et Pre.aration
C)a.ter % H B!'8et A!t)ori>ation
C)a.ter D H B!'8et E/e2!tion
C)a.ter I H B!'8et A22o!nta0ilit1
C)a.ter + H E/.en'it!re o3 A..ro.riate'
F!n's
T)!s, an' (it) '!e res.e2t, to 2)ara2teri>e t)e 0!'8et
.ro2ess as 4erel1 ?'es2ri.tie, not nor4atie@ an' to
.ro.ose a 'iGerent ?treat4ent o3 'e.art4ents an' o;2es
8rante' :s2al a!tono41@ is to 'e4ean t)e le8al si8ni:2an2e
t)ereo3 as i3 t)e .ro2ess 'es2ri0e' is 4erel1 'ire2tor1 an'
not 4an'ator1.
President Does Not have %ree #ein on
%iscal Planning and Budget Execution
T)is 4is2)ara2teri>ation o3 t)e 0!'8et .ro2ess sets t)e
sta8e 3or t)e erroneo!s a..re2iation o3 t)e DAP as a ?:s2al
.lan@ or a ?.ro'!2t o3 ?.lain e/e2!tie .oli21-4a<in8@ to
sti4!late t)e e2ono41 01 (a1 o3 a22elerate' s.en'in8.@
J
Un'er t)e DAP an' t)e .oli21 o3 ?a22elerate' s.en'in8@, t)e
<e1(or' is ?a22elerate'@ an' .res!..oses a 3aster
'is0!rse4ent o3 .!0li2 3!n's. Ho(eer, t)e !narti2!late'
o0=e2t o3 t)e a22eleration in s.en'in8 is entirel1 'iGerent
3ro4 t)e a..ro.riations 2ontaine' in t)e 0!'8et as t)e 55I
list o3 Pro=e2ts s)o( an' as t)e er1 .roisions o3 National
B!'8et Cir2!lar D%5 .roi'e. Instea' o3 a22eleratin8 t)e
J
De2ision, .. JD.
+
i4.le4entation o3 t)ese .ro=e2ts 2oere' 01 a..ro.riations
in t)e 0!'8et an' t)!s a22eleratin8 t)e s.en'in8 in t)ose
.ro=e2ts, t)e 8oern4ent 2)ose instea' to 'e3!n' sai'
.ro=e2ts an' !se' t)e 4one1 to 3!n' .ro=e2ts not ot)er(ise
2oere' 01 2on8ressional a..ro.riations in t)e 0!'8et.
Cit) t)at s2)e4e, t)e .rin2i.al F!estion t)at 4!st 0e
as<e' is not ()et)er t)e 4one1 (as (aste' or .o2<ete' 01
8oern4ent o;2ials or .riate in'ii'!als. C)at 4!st 0e
as<e' is ()at s!2) a 4oe 2a!se' to t)e 2are3!ll1 2ra3te'
0!'8et o3 t)e 8oern4ent in relation to its 'eelo.4ent
8oals. S.en'in8 .er se is, a3ter all, not t)e .!r.ose o3 t)e
ena2t4ent o3 t)e 0!'8et. T)e 0!'8et is 'esi8ne' as a
4eans 3or 8oern4ent to reali>e t)e 8oals o3 'eelo.4ent it
so!8)t to a2)iee as arti2!late' in its s)ort, 4e'i!4 an'
lon8-ter4 'eelo.4ent .lans.
It 4!st 0e e4.)asi>e' t)at t)e 0!'8et as .ro.ose' an'
ena2te' is ?3or4!late' as an instr!4ent 3or t)e attain4ent
as .art o3 national 'eelo.4ent 8oals an' as .art o3 t)e
.lannin8-.ro8ra44in8-0!'8etin8 2ontin!!4.@
%
It is reF!ire'
to 0e ?.re.are' as an inte8ral .art-o3 a Llon8-ter4 0!'8et
.i2t!reA s.e2i:2all1 in relation to t)e lon8-ter4 e2ono4i2
an' .)1si2al 3ra4e(or< .lans o3 8oern4ent, 4!lti-1ear
reF!ire4ents o3 a..roe' .ro8ra4s an' .ro=e2ts,
or8ani>ational an' .ersonnel 'eelo.4ent strate8ies, an'
ot)er 2o44it4ents entere' into or ot)er(ise ass!4e' 01
8oern4ent.@
D
T)e .ro2ess starts (it) t)e s!04ission o3 t)e reF!est
3or 0!'8et esti4atesM.ro.osal ()i2) in2l!'e ario!s ite4s
.roi'in8 t)e rationale, 0a2<8ro!n' an' lin<a8es (it)
'eelo.4ent 8oalsM.lans
I
E it is .re.are' ?ta<in8 into 3!ll an'
2are3!l 2onsi'eration t)e o..ort!nities an' reF!ire4ents
s.e2i:2 to t)e ario!s re8ions o3 t)e 2o!ntr1@ an' s)all
ori8inate 3ro4 re8ional o;2es o3 t)e 8oern4ent a8en2ies
+
E
it is t)en ?eal!ate' !sin8 a >ero-0ase a..roa2) an' on t)e
0asis o3 &5, relations)i. (it) t)e a..roe' 'eelo.4ent
.lan, &", a8en21 2a.a0ilit1 as 'e4onstrate' 01 .ast
.er3or4an2e, &J, 2o4.le4ente' role (it) relate' a2tiities
o3 ot)er a8en2ies, an' &%, ot)er si4ilar 2riteria@
*
E an'
s!04itte' 3or ?.rior a..roal o3 t)e Hea' o3 t)e De.art4ent
2on2erne' or 01 t)e C)air4an or C)ie3 E/e2!tie O;2er o3 a
%
Se2tion %, Boo< 9I, A'4inistratie Co'e o3 5$*+.
D
I0i'., Se2tion +.
I
I0i'., Se2tion 5%.
+
I0i'., Se2tion 5D.
*
I0i'., Se2tion 5I.
*
Ca0inet leel 0o'1@ 0e3ore s!04ission to t)e Presi'ent an'
Con8ress.
$
T)e Presi'ent, an' in no s4all 4eas!re, Con8ress
s.en' 2onsi'era0le ti4e an' 8oern4ent reso!r2es in t)e
eal!ation, assess4ent an' a..roal o3 t)e 0!'8et 3or an1
8ien :s2al 1ear.
Cit) res.e2t to 0!'8et e/e2!tion, t)e 0asi2 r!le is t)at
?All 4one1 a..ro.riate' 3or 3!n2tions, a2tiities, .ro=e2ts an'
.ro8ra4s s)all 0e aaila0le solel1 3or t)e s.e2i:2 .!r.oses
3or ()i2) t)ese are a..ro.riate'.@
5#
T)e Presi'ent, t)o!8), is 8ien a!t)orit1 to ?reali8n@
allot4ents &not 3!n's, H t)e ?a!t)orit1 to 4o'i31 or a4en'
an1 allot4ent .reio!sl1 iss!e'@ H an' t)is 2an onl1 0e
e/er2ise' in 2ase t)e ?.ro0a0le re2ei.ts 3ro4 ta/es or ot)er
so!r2es o3 an1 3!n' (ill 0e less t)an anti2i.ate' an' t)at as
a 2onseF!en2e t)e a4o!nt aaila0le 3or t)e re4ain'er o3
t)e ter4 o3 t)e a..ro.riations or 3or an1 allot4ent .erio'
(ill 0e less t)an t)e a4o!nt esti4ate' or allotte' t)ere3or.@
55
T)is, in one .roision o3 t)e A'4inistratie Co'e o3 5$*+, is
t)e s!0=e2t o3 t)e lon8 'isF!isition o3 6!sti2e Leonen on t)e
s!0=e2t o3 reali8n4ents.
5"
B!t t)en a8ain, as (it) t)e
Honora0le Co!rtAs De2ision, t)e 8oo' =!sti2e 3aile' to 2ite t)e
a..li2a0le .roision o3 t)e la( an' relie' instea' on t)e
.rono!n2e4ents o3 t)e e/e2!tie an' on 2onstit!tional
.roisions 01 i4.li2ation.
D(P)s Disregard of the Budget Process
*asted +overnment Time and #esources
and Damaged Developmental +oals
It is !n'er s!2) a 3ra4e(or< t)at t)e ?s!22ess@ o3 t)e
DAP as eal!ate' 01 t)e Honora0le Co!rt s)o!l' 0e ie(e'.
C)en t)e DAP 'isre8ar'e' t)e a..ro.riations !n'er t)e
releant la(s 01 t)e (it)'ra(al o3 !no0li8ate' allot4ents
3or .ro=e2ts '!l1 a..roe' 01 t)e 8oern4ent a8en2ies, t)e
Presi'ent an' Con8ress, t)e Presi'ent 'isre8ar'e' s!2) (ell-
tailore' .lannin8-.ro8ra44in8-0!'8etin8 an' a..roal
.ro2ess. T)e Presi'ent (aste' not =!st t)e ti4e o3
8oern4ent .ersonnel inole' in t)e .ro.osal, 3or4!lation
an' a..roal o3 t)e 0!'8et 0!t li<e(ise (aste' t)e :nan2ial
reso!r2es s.ent 3or t)e 2on'!2t o3 s!2) ela0orate a..roal
.ro2ess reF!ire' 01 la(. On t)is er1 .oint alone, it 2annot
$
I0i'., Se2tion "".
5#
Se2tion J".
55
Se2tion JJ &I,.
5"
See Con2!rrin8 O.inion, ... +-5".
$
0e sai' t)at t)e DAP )as not 'one an1 'a4a8e to t)e
8oern4ent.
More i4.ortantl1, ()en t)e Presi'ent, t)ro!8) t)e DAP,
(it)'re( t)e !no0li8ate' allot4ents ear4ar<e' 3or t)e
a..ro.riations ite4s a..roe' 01 Con8ress, t)e Presi'ent
'e.rie' t)e re2i.ients or 0ene:2iaries o3 s!2)
a..ro.riations ite4s to t)e e/tent o3 t)e (it)'ra(n
!no0li8ate' allot4ents, i3 not t)e entire a..ro.riations
t)e4seles.
T)!s, in t)e Me4oran'!4 to t)e Presi'ent 'ate' 5"
O2to0er "#55
5J
, t)e PJ# Billion in ?Unrelease' Personnel
Seri2es@ 2onstit!tes a 2orres.on'in8 'e.riation o3 t)e
.!0li2 o3 8oern4ent seri2es 01 8oern4ent .ersonnel ()o
2o!l' ot)er(ise )ae .roi'e' t)e reF!ire' seri2e i3 t)e1
(ere onl1 )ire' 01 t)e 8oern4ent. In t)is 2ase, to 0e tr!e
to its no4en2lat!re, t)e Dis0!rse4ent A22eleration Pro8ra4
s)o!l' )ae reF!ire' t)e 2on2erne' 8oern4ent a8en2ies to
3ast tra2< t)e )irin8 o3 .ersonnel so as to 4eet t)e
reF!ire4ents o3 .!0li2 seri2e. To t)e e/tent t)at t)e
.ro.ose' )irin8 (as not 'one, to s!2) e/tent is t)e 'a4a8e
2a!se' to t)e .!0li2. An' it is 'a4a8e (ort) PJ# Billion. T)is
:8!re is =!st a .ortion o3 t)e total 3!n's ta<en 3ro4
Unrelease' Personnel Seri2es 'is2lose' 01 t)e 8oern4ent
in its Consoli'ate' Co44ent :le' (it) t)e Honora0le Co!rt.
T)e a4o!nt 3or ?"#5", o3 t)e total PD$,**",$++,### in
a!84entations, P%",%"I,JI",### 2a4e 3ro4 a..ro.riation
0alan2es 3ro4 Personnel Seri2es.@
5%

To 8ie a 4ore 2on2rete .i2t!re o3 t)e eGe2t o3 s!2)
'e.riation o3 8oern4ent seri2e to t)e .!0li2, a si4.le
2o4.arison o3 t)e P%".% Billion !nrelease' 0!'8et 3or
.ersonnel seri2es !n'er t)e 8ien e/a4.le is al4ost
eF!ialent to t)e 2o40ine'Mtotal "#5J 0!'8et 3or .ersonnel
seri2es, 2a.ital o!tla1 an' 4aintenan2e an' ot)er
o.eratin8 e/.enses o3 all t)e ot)er 'e.art4ents o3 t)e
8oern4ent, to (it7
5. Con8ress - P5# BillionE
". 6!'i2iar1 - P5+ BillionE
J. Co44ission on Ele2tions - P*." BillionE
%. Ciil Seri2e Co44ission - P$JD MillionE
D. Co44ission on A!'it - P+.I BillionE
I. O;2e o3 t)e O40!'s4an - P5 BillionE
5J
See De2ision, ... J+-%#.
5%
Par. J*.
5#
+. CHR - P"$* MillionE
---------------------------- NNNNNNNNNNNN
TOTAL - P%D.# Billion
I4a8ine i3 t)e 3ore8oin8 'e.art4ents an' 2onstit!tional
2o44issions (ere not 3!n'e' H t)e eGe2t on t)e seri2es o3
t)e 8oern4ent 2o!l' 0e an1t)in8 0!t )orren'o!s. T)e
e/tent o3 lost o..ort!nit1 or 4ore a22!ratel1, t)e
'e.riation o3 .!0li2 seri2e 0e2a!se o3 t)e .resent
a'4inistrationAs 3ail!re to e4.lo1 P%" BILLION 3or .ersonnel
seri2es is in2al2!la0le. Ho( t)is aGe2ts t)e 'eelo.4ent
8oals t)at t)e 8oern4ent set 3or itsel3 is F!ite !n2lear.
Cit) res.e2t to t)e se2on' ite4 in t)e 4e4oran'!4
()ere P%*" Million 2a4e 3ro4 ?Unrelease' a..ro.riations
&slo( 4oin8 .ro=e2ts an' .ro8ra4s 3or 'is2ontin!an2e,,@
t)ere (ere 2ertainl1 2orres.on'in8 .ro=e2ts totalin8 t)e
sa4e a4o!nt t)at (ere not i4.le4ente'. To s!2) an e/tent,
it 2an 0e sai' t)at t)e .!0li2 (as 'e.rie' o3 t)e .ro=e2ts
ot)er(ise .roi'e' 3or 01 la(. A8ain, i3 a22elerate' s.en'in8
is t)e ai4 o3 t)e :s2al .oli21, t)e reF!ire' a2tion is to
.ro4.t t)e a8en2ies 2on2erne' to e/.e'ite in a22or'an2e
(it) la(, t)e .ro2!re4ent 3or s!2) .ro=e2t an' not !se t)e
4one1 3or alto8et)er 'iGerent .ro=e2ts.
Oerall, t)e 2on2e.t o3 DAP as a sti4!l!s .a2<a8e 'oes
not si4.l1 )ol' (ater. T)is is so 0e2a!se in .!0li2 :nan2e, a
sti4!l!s .a2<a8e reF!ires 2on8ressional ena2t4ent oer
an' a0oe t)e re8!lar 0!'8et o3 t)e 8oern4ent. It reF!ires
Con8ressional a..roal an' 2annot 0e 'one solel1 01 t)e
e/e2!tie 2onsi'erin8 t)at ?No 4one1 s)all 0e .ai' o!t o3
t)e Treas!r1 e/2e.t in .!rs!an2e o3 an a..ro.riation 4a'e
01 la(.@
5D
T)is is 0e2a!se t)ere (as not)in8 in DAP t)at
a!t)ori>e' t)e !se o3 4one1 oer an' a0oe t)e
a..ro.riations a!t)ori>e' !n'er t)e releant General
A..ro.riations A2ts &GAA,. To t)e e/tent t)at ?!no0li8ate'
allot4ents@ 3or 2ertain .ro=e2ts, a2tiities or .ro8ra4s &PAP,
(ere (it)'ra(n !n'er 2oer o3 sain8s, it is onl1 to s!2) an
e/tent t)at t)e 2o!ntr1 (as 0ene:tte', i3 at all, 01 t)e DAP. It
is a 2ase o3 trans3errin8 4one1 3ro4 one .o2<et to t)e ot)er,
3ro4 one a..ro.riation ite4 to ot)er ?ne( .ro=e2ts@ H in
eit)er 2ase, t)ere (as no in2rease o3 t)e 4one1 3ro4 t)e
ori8inal a4o!nt.
In ot)er (or's, i3 onl1 t)e .resent a'4inistration st!2<
to t)e i4.le4entation o3 t)e GAAs, t)e sa4e total a4o!nt
5D
Se2tion "$ &5,, Arti2le 9i, 5$*+ Constit!tion.
55
state' in t)e 0!'8et (o!l' )ae 0een e/.en'e' an' all t)e
ela0orate an' 2o4.li2ate' .lannin8, 0!'8etin8 an' a..roal
.ro2ess (o!l' not )ae 0een .!t to na!8)t an' 8oern4ent
(o!l' )ae ens!re' t)at s.en'in8 (as in line (it) a..roe'
lon8-ter4 'eelo.4ent 8oals.
Cit) all '!e res.e2t, 6!sti2e LeonenAs ino2ation o3 t)e
Presi'entAs .o(er o3 2ontrol oer t)e e/e2!tie 'e.art4ent
to =!sti31 ()at )e s!88ests as ?reali8n4ents@ or ?sain8s@
'!e to :nal 'is2ontin!an2e 2an =!st as (ell 0e a..lie' 3or
a22eleratin8 t)e i4.le4entation o3 t)e PAPs as .roi'e' 3or
in t)e releant GAAs. T)e reasonin8 see4s to 0e t)at (it)
res.e2t to t)e i4.le4entation o3 t)e ?slo(-4oin8 .ro=e2ts@,
t)e Presi'ent 2an !se anot)er )at asi'e 3ro4 )is e/2l!sie
2ontrol o3 t)e e/e2!tie 'e.art4ent to =!sti31 :nal
'is2ontin!an2e or (it)'ra(al o3 !no0li8ate' allot4ents, 0!t
2lai4 2re'it 3or 3ast tra2<in8 DAP PAPs 3!n'e' 01 t)e
(it)'ra(n allot4ents. It is li<e sa1in8 t)at i3 t)e Presi'entAs
ri8)t )an' is la>1, (o!n'e' or ()at )ae 1o! an' 2annot
t)ere3ore :re a .istol, )e is =!sti:e' in !sin8 )is le3t )an' to
:re an a!to4ati2 riBe 3or8ettin8 t)at in 0ot) 2ases, )e is t)e
onl1 a2tor.
T)ere is si4.l1 no a4o!nt o3 ratio2ination 0ase' on t)e
Presi'entAs .o(er o3 2ontrol o3 t)e e/e2!tie 'e.art4ent
t)at 2an =!sti31 ta<in8 3!n's 3ro4 slo(-4oin8 .ro=e2ts an'
!sin8 t)e sa4e to 3!n' )is .et .ro=e2ts, es.e2iall1
2onsi'erin8 t)at t)e ori8inal .ro=e2ts (ere .ro'!2ts o3
2are3!ll1 2ra3te' =oint e/e2!tie an' le8islatie eGorts ()ile
t)e DAP .ro=e2ts (ere not een .roi'e' 3or !n'er t)e
8eneral a..ro.riations la(.
Transfer of (ppropriations versus
Transfer of %unds
T)is 0rin8s t)e 4atter to t)e see4in8 2on3!sion oer
ter4inolo8ies, s.e2i:2all1 t)e !se o3 t)e .)rase ?trans3er o3
3!n's@ as a ter4 eF!ialent to t)e 2on2e.t o3 ?trans3er o3
a..ro.riations.@
5I
Petitioners res.e2t3!ll1 s!04it t)at t)e t(o
ter4s are not t)e sa4e.
T)e ter4 ?a..ro.riation@ )as 0een 'e:ne' 01 la( as
re3errin8 ?to an a!t)ori>ation 4a'e 01 la( or ot)er
le8islatie ena2t4ent, 'ire2tin8 .a14ent o!t o3 8oern4ent
3!n's !n'er s.e2i:e' 2on'itions or 3or s.e2i:e'
5I
De2ision, ... %$-DD.
5"
.!r.oses.@
5+
S!2) 'e:nition is s!0stantiall1 t)e sa4e as
t)ose 2ite'
5*
01 t)e Honora0le Co!rt in its De2ision as
3ollo(s7
O In'ee', a..ro.riation (as t)e a2t 01 ()i2)
Con8ress ?'esi8nates a .arti2!lar 3!n', or sets
a.art a s.e2i:e' .ortion o3 t)e .!0li2 reen!e or
o3 t)e 4one1 in t)e .!0li2 treas!r1, to 0e a..lie'
to so4e 8eneral o0=e2t o3 8oern4ent
e/.en'it!re, or to so4e in'ii'!al .!r2)ase or
e/.ense.@ As .ointe' o!t in Gonzales v. Raquiza7
L?In a stri2t sense, a..ro.riation )as 0een 'e:ne'
Las not)in8 4ore t)an t)e le8islatie a!t)ori>ation
.res2ri0e' 01 t)e Constit!tion t)at 4one1 4a1 0e
.ai' o!t o3 t)e Treas!r1,A ()ile a..ro.riation 4a'e
01 la( re3ers to Lt)e a2t o3 t)e le8islat!re settin8
a.art or assi8nin8 to a .arti2!lar !se a 2ertain
s!4 to 0e !se' in t)e .a14ent o3 'e0t or '!es
3ro4 t)e State to its 2re'itors.A@
C)en t)ere is an a..ro.riation or a..ro.riations la(, it
'oes not 4ean t)at t)ere e/ist a!to4ati2all1, a2t!al
8oern4ent 3!n's to 0a2< it. In 3a2t, !.on ena2t4ent o3 an
a..ro.riations la( s!2) as t)e GAAs &!nless it is a 2ase o3 a
s.e2ial a..ro.riations (it) e/istin8 3!n'in8,, t)e 4one1 to
3!n' t)e a..ro.riations still )ae to 0e so!r2e' 3ro4 t)e
reen!es o3 t)e 8oern4ent. T)e 2on2e.t o3 a..ro.riation is
t)ere3ore se.arate 3ro4 t)at o3 3!n's 2onsistin8 o3 t)e
4one1 t)at .a1s 3or t)e a..ro.riation.
C)at t)e Constit!tion .ro)i0its is t)e trans3er o3
a..ro.riations an' not t)e 4ere trans3er o3 3!n's an' t)is is
2lear 3ro4 Se2tion "D &D,, Arti2le 9I o3 t)e 5$*+ Constit!tion
()i2) rea's7
D, No la( s)all 0e .asse' a!t)ori>in8 an1
transfer of appropriationsE )o(eer, t)e
Presi'ent, t)e Presi'ent o3 t)e Senate, t)e S.ea<er
o3 t)e Ho!se o3 Re.resentaties, t)e C)ie3 6!sti2e
o3 t)e S!.re4e Co!rt, an' t)e )ea's o3
Constit!tional Co44issions 4a1, 01 la(, 0e
5+
Se2tion " &5,, C)a.ter 5, Boo< 9I, A'4inistratie Co'e o3 5$*+.
5*
As is t)e 2ase (it) t)e 0!'8etar1 .ro2ess, it is 'ist!r0in8 t)at t)e
Honora0le Co!rt 3aile' to 2ite t)e releant .roision o3 t)e la( an'
.resente' t)e 'e:nition in t)e 'i2tionar1 an' in 2ase la( ()en it is t)e
la( t)at reF!ires or 'e4an's 2o4.lian2e, not 2o!rt 'e2isions. T)e
.ri4a21 o3 t)e la( is .ara4o!nt an' t)e role o3 2ase la( is se2on'ar1,
!se' onl1 as an ai' in t)e !n'erstan'in8 o3 t)e la(.
5J
a!t)ori>e' to a!84ent an1 ite4 in t)e 8eneral
a..ro.riations la( 3or t)eir res.e2tie o;2es 3ro4
sain8s in ot)er ite4s o3 t)eir res.e2tie
a..ro.riations. &E4.)asis s!..lie',
On t)e ot)er )an', t)ere are 3e( 2onstit!tional
.roisions t)at 'eal (it) or entail t)e trans3er o3 3!n' 0!t not
trans3er o3 a..ro.riations. T)ese are7
Se2tion "$. &5, No money sa!! "e pai# o$t
of te Treas$ry e/2e.t in .!rs!an2e o3 an
a..ro.riation 4a'e 01 la(.
///
&J, All 4one1 2olle2te' on an1 ta/ leie' 3or
a s.e2ial .!r.ose s)all 0e treate' as a spe%ia!
f$n# an# pai# o$t for s$% p$rpose onl1. I3 t)e
.!r.ose 3or ()i2) a s.e2ial 3!n' (as 2reate' )as
0een 3!l:lle' or a0an'one', te "a!an%e, i3 an1,
s)all 0e transferre# to te &enera! f$n#s of
te 'o(ernment. &E4.)asis s!..lie',
Fro4 t)e 3ore8oin8 .roisions, it is 2lear t)at trans3er o3
3!n's, .er se H as in .a1in8 4one1 o!t 3ro4 t)e Treas!r1 to
2oer 3or an a..ro.riation or si4.l1 t)e release o3 3!n's, or
trans3errin8 a s.e2ial 3!n' to t)e General 3!n' a3ter t)e
3!l:ll4ent or a0an'on4ent o3 t)e .!r.ose o3 t)e s.e2ial
3!n' H are allo(e'.
Asi'e 3ro4 t)e 3ore8oin8 .roisions o3 t)e Constit!tion,
t)e A'4inistratie Co'e o3 5$*+ .roi'e 3or t)e reersion o3
3!n's or !ne/.en'e' 0alan2es o3 a..ro.riations an'
2ontin!in8 a..ro.riations
5$
as (ell as .roisions on t)e
e/.en'it!re o3 3!n's or 3!n' release.
"#
C)at t)en 2onstit!tes trans3er o3 a..ro.riationsP Or
4ore a22!ratel1, ()en an' )o( 'oes a trans3er o3
a..ro.riation ta<e .la2eP In t)e 'eter4ination o3 t)is iss!e,
t)e e/.osition 01 t)e Honora0le Co!rt o3 t)e 0!'8et
e/e2!tion sta8e (o!l' 0e o3 inal!a0le )el., to (it7
%)*) B$#&et E+e%$tion
Cit) t)e GAA no( in 3!ll 3or2e an' eGe2t, t)e
ne/t ste. is t)e i4.le4entation o3 t)e 0!'8et. T)e
B$#&et E+e%$tion Pase is .ri4aril1 t)e
5$
Se2tion "*.
"#
Se2tion J%.
5%
3!n2tion o3 t)e DBM, ()i2) is tas<e' to .er3or4
t)e 3ollo(in8 .ro2e'!res, na4el17 &5, to iss!e t)e
.ro8ra4s an' 8!i'elines 3or t)e release o3 3!n'sE
&", to .re.are an A!!otment an# Cas Re!ease
Pro&ramE &J, to release allot4entsE an' &%, to
iss!e 'is0!rse4ent a!t)orities.
T)e i4.le4entation o3 t)e GAA is 'ire2te' 01
t)e 8!i'elines iss!e' 01 t)e DBM. Prior to t)is, t)e
ario!s 'e.art4ents an' a8en2ies are reF!ire' to
s!04it B$#&et E+e%$tion Do%$ments &BED, to
o!tline t)eir .lans an' .er3or4an2e tar8ets 01
la1in8 'o(n t)e pysi%a! an# ,nan%ia! p!an, t)e
mont!y %as pro&ram, t)e estimate of
mont!y in%ome, an' t)e !ist of o"!i&ations
tat are not yet #$e an# #eman#a"!e.
T)erea3ter, t)e DBM .re.ares an A!!otment
Re!ease Pro&ram -ARP. an' a Cas Re!ease
Pro&ram -CRP.) T)e ARP sets a li4it 3or
allot4ents iss!e' in 8eneral an' to a s.e2i:2
a8en21. T)e CRP :/es t)e 4ont)l1, F!arterl1 an'
ann!al 'is0!rse4ent leels.
A!!otments, ()i2) a!t)ori>e an a8en21 to
enter into o0li8ations, are iss!e' 01 t)e DBM.
A!!otments are lesser in s2o.e t)an
appropriations, in t)at t)e latter e40ra2e t)e
&enera! !e&is!ati(e a$tority to spen#.
A!!otments 4a1 0e release' in t(o 3or4s H
t)ro!8) a 2o4.re)ensie A&en%y B$#&et Matri+
&ABM,, or, in'ii'!all1, 01 SARO.
Ar4e' (it) eit)er t)e ABM or t)e SARO,
a8en2ies 0e2o4e a!t)ori>e' to in2!r o0li8ations
on 0e)al3 o3 t)e Goern4ent in or'er to
i4.le4ent t)eir PAPs. O0li8ations 4a1 0e in2!rre'
in ario!s (a1s, li<e )irin8 o3 .ersonnel, enterin8
into 2ontra2ts 3or t)e s!..l1 o3 8oo's an'
seri2es, an' !sin8 !tilities.
In or'er to settle t)e o0li8ations in2!rre' 01
t)e a8en2ies, t)e DBM iss!es a #is"$rsement
a$tority so t)at 2as) 4a1 0e allo2ate' in
.a14ent o3 t)e o0li8ations. A %as or
#is"$rsement a$tority t)at is .erio'i2all1
iss!e' is re3erre' to as a Noti%e of Cas
5D
A!!o%ation &NCA,, ()i2) iss!an2e is 0ase' !.on
an a8en21As s!04ission o3 its Mont!y Cas
Pro&ram an' ot)er reF!ire' 'o2!4ents. T)e NCA
s.e2i:es t)e 4a/i4!4 a4o!nt o3 2as) t)at 2an
0e (it)'ra(n 3ro4 a 8oern4ent seri2in8 0an<
3or t)e .erio' in'i2ate'. A.art 3ro4 t)e NCA, t)e
DBM 4a1 iss!e a Non/Cas A(ai!ment
A$tority &NCAA, to a!t)ori>e non-2as)
'is0!rse4ents, or a Cas Dis"$rsement Cei!in&
&CDC, 3or 'e.art4ents (it) oerseas o.erations
to allo( t)e !se o3 in2o4e 2olle2te' 01 t)eir
3orei8n .osts 3or t)eir o.eratin8 reF!ire4ents.
A2t!al 'is0!rse4ent or s.en'in8 o3
8oern4ent 3!n's ter4inates t)e B$#&et
E+e%$tion Pase an' is !s!all1 a22o4.lis)e'
t)ro!8) t)e Mo#i,e# Dis"$rsement S%eme
!n'er (e)i2) 'is0!rse4ents 2)ar8ea0le a8ainst
t)e National Treas!r1 are 2o!rse' t)ro!8) t)e
8oern4ent seri2in8 0an<s.
Gien t)e 3ore8oin8 .ro2ess in t)e allot4ent, o0li8ation
an' releases o3 a..ro.riation, ()at is t)e reasona0le
inter.retation o3 ()en t)ere 4erel1 a trans3er o3 3!n's an'
()en t)ere is a trans3er o3 a..ro.riationP C)at
inter.retation (ill 8ie eGe2t to t)e .ro)i0ition a8ainst
trans3er o3 a..ro.riation 0!t (ill not !n'!l1 stiBe t)e
Presi'entAs .o(er an' 'is2retion on reali8n4ent o3 allot4ent
an' trans3er o3 3!n'sP
It is res.e2t3!ll1 s!04itte' t)at t)e oerri'in8
F!ali:2ation is t)e .!r.ose o3 t)e 4oe4ent 0ein8 so!8)t
an' its eGe2t on t)e a..ro.riation ite4 !n'er t)e GAA.
A transfer of appropriations ta<es .la2e an1()ere
0et(een t)e .assa8e o3 t)e GAA an' 0e3ore t)e a2t!al
release o3 2as) to .a1 3or t)e e/.en'it!re s!0=e2t o3 t)e
a..ro.riation ite4 (it) t)e a..ro.riate' 3!n's 0ein8 ta<en
o!t an' !se' 3or .!r.oses ot)er t)an t)e one s.e2i:e' in t)e
a..ro.riation ite4. T)e res!ltant eGe2t is t)e a2t!al 'e-
3!n'in8 o3 t)e a..ro.riation ite4 re8ar'less o3 ()et)er t)e
4oe F!ali:es as a 'e2laration o3 sain8s.
On t)e ot)er )an', a rea!i&nment of a!!otment
)a..ens onl1 3ro4 t)e a..roal o3 t)e Allot4ent Release
Pro8ra4 &ARP, an' !.to t)e release o3 t)e S.e2ial
A..ro.riation Release Or'er &SARO, 0!t 0e3ore a Noti2e o3
5I
Cas) Allo2ation &NCA, is iss!e'. A transfer of f$n#s 4a1
2oer t)e ()ole s.e2tr!4 ()en t)ere is a2t!al 4oe4ent o3
3!n's 3ro4 t)e Treas!r1 to t)e res.e2tie a22o!nts o3 t)e
8oern4ent a8en2ies as ()en a release o3 2as) or an NCA is
iss!e', or 3ro4 t)e s.e2ial a22o!nts to t)e 8eneral 3!n'
()en t)e .!r.ose o3 t)e s.e2ial 3!n' (as alrea'1
a22o4.lis)e', or 3ro4 t)e a22o!nts o3 8oern4ent a8en2ies
to t)e 8eneral 3!n' in 2ase o3 reersion o3 0alan2es.
A..lie' to t)e DAP, t)e (it)'ra(al o3 !no0li8ate'
allot4ents )as 3or its .!r.ose t)e :nan2in8 o3 .ro=e2ts ot)er
t)an t)ose s!0=e2t o3 t)e a..ro.riation ite4s t)ere01
res!ltin8 in t)e a2t!al 'e-3!n'in8 o3 t)e ite4s s!0=e2t o3 t)e
a..ro.riations. T)is is a 2lear 2ase o3 trans3er o3
a..ro.riations. It is not 4erel1 a 2ase o3 reali8n4ent o3
allot4ents as t)ere is an a2t!al 'e-3!n'in8 o3 t)e ori8inal
a..ro.riation ite4 an' t)e 4one1 is !se' 3or .!r.oses ot)er
t)an t)e one i'enti:e' in t)e a..ro.riations la(.
6!sti2e Leonen .!t t)is 2on2e.t 3ro4 t)e .ers.e2tie o3
t)e re2i.ient o3 t)e trans3erre' 3!n's in relation to t)e
2on2e.t o3 a!84entation as a .er4issi0le trans3er o3
a..ro.riation, to (it7
An1 e/.en'it!re 0e1on' t)e 4a/i4!4
a4o!nt .roi'e' 3or t)e ite4 in t)e a..ro.riations
a2t is an a!84entation o3 t)at ite4. It a4o!nts to
a trans3er o3 a..ro.riation. T)is is 8enerall1
.ro)i0ite' e/2e.t 3or instan2es ()en ?!.on
i4.le4entation or s!0seF!ent eal!ation o3
nee'e' reso!r2es, Qt)e a..ro.riation 3or a
.ro8ra4, a2tiit1 or .ro=e2t e/istin8 in t)e General
A..ro.riations A2tR is 'eter4ine' to 0e 'e:2ient.@
In ()i2) 2ase, all t)e 2on'itions .roi'e' in Arti2le
9I, Se2tion "D &D, o3 t)e Constit!tion 4!st :rst 0e
4et.
C)ile Petitioners 'o not a8ree 3!ll1 (it) t)e s(ee.in8
state4ent t)at ?An1 e/.en'it!re 0e1on' t)e 4a/i4!4
a4o!nt .roi'e' 3or in t)e ite4 in t)e a..ro.riations a2t is
an a!84entation o3 t)at ite4,@ t)e F!ote' .assa8e
nonet)eless s)o(s one e/a4.le, 0!t not t)e onl1 instan2e,
o3 a trans3er o3 a..ro.riations. T)is is 0e2a!se a trans3er o3
a..ro.riations is not .rin2i.all1 'e:ne' 01 its eGe2ts on its
re2i.ient 0!t on t)e 2onseF!en2e o3 'e-3!n'in8 t)e ori8inal
a..ro.riation s!0=e2t t)ereo3 an' t)ere is al(a1s t)e
.ossi0ilit1, as in t)e DAP, t)at t)e 4one1 ta<en o!t 3ro4 t)e
5+
ori8inal a..ro.riation is !se' 3or .!r.oses t)at )ae no
a..ro.riation 2oer.
,nconstitutional and 'llegal (ugmentations
Gien t)e 3ore8oin8 2lari:2ation on t)e 2on2e.ts o3
trans3er o3 a..ro.riations, reali8n4ent o3 allot4ents an'
trans3er o3 3!n's, (e 2an no( 3o2!s on t)e one an' onl1
instan2e o3 .er4issi0le trans3er o3 a..ro.riations, t)at is,
a!84entation o3 a..ro.riations.
An1 'is2!ssion o3 a!84entation (it) t)e !se o3 sain8s
in t)e sense !se' in t)e Constit!tion s)o!l' start (it)
Se2tion "$ &5,, Arti2le 9I o3 t)e Constit!tion on ()en .!0li2
4one1 2an 0e .ai' o!t o3 t)e Treas!r1. T)e .roision rea's7
Se2tion "$. &5, No 4one1 s)all 0e .ai' o!t o3
t)e Treas!r1 e/2e.t in .!rs!an2e o3 an
a..ro.riation 4a'e 01 la(.
T)!s, t)e 0asi2 r!le is t)at 4one1 2an onl1 0e .ai' o!t
o3 t)e Treas!r1 ()en t)ere is an ?a..ro.riation 4a'e 01
la(.@
Ho(eer, t)e Constit!tion lai' o!t li4itations on t)e
.o(er o3 Con8ress to ena2t a..ro.riations la(s. One s!2)
li4itation is (it) res.e2t to t)e 4a/i4!4 a4o!nt t)at it 2an
allot 3or a .arti2!lar a..ro.riation. T)e Constit!tion .ro)i0its
Con8ress 3ro4 in2reasin8 t)e a..ro.riations re2o44en'e'
01 t)e Presi'ent in )is 0!'8et s!04issions. Se2tion "D &5,,
Arti2le 9I o3 t)e Constit!tion states7
Se2tion "D. &5, T)e Con&ress may not
in%rease te appropriations re%ommen#e#
"y te Presi#ent 3or t)e o.eration o3 t)e
Goern4ent as s.e2i:e' in t)e 0!'8et. T)e 3or4,
2ontent, an' 4anner o3 .re.aration o3 t)e 0!'8et
s)all 0e .res2ri0e' 01 la(. &E4.)asis s!..lie',
Gien t)e 3ore8oin8 li4itation, it is t)!s t)e Presi#ent
0o sets te ma+im$m amo$nt t)at 4a1 0e
a..ro.riate' 3or an1 ite4 in t)e 0!'8et. S!2) initial
'eter4ination 01 t)e Presi'ent is an e/.ression o3 )is
'e.art4entAs 8oo' 3ait) assess4ent t)at t)e PAP s!0=e2t o3
t)e a..ro.riation (o!l' reF!ire t)at a4o!nt o3 4one1 3or its
s!22ess3!l i4.le4entation. Ho(eer, it is Con&ress tat
,na!!y #e%i#es, s!0=e2t to t)e 4a/i4!4 a4o!nt
5*
re2o44en'e' 01 t)e Presi'ent, o0 m$% of
&o(ernment1s money so$!# "e spent 3or t)e PAP 3or t)e
s!0=e2t :s2al 1ear.
It is !n'er s!2) 2onte/t t)at t)e Presi'entAs .o(er to
a!84ent 01 t)e !se o3 sain8s s)o!l' 0e ie(e'. T)e
2onstit!tional .roision states7
Se2tion "D. &D, No !a0 sa!! "e passe#
a$tori2in& any transfer of appropriationsE
)o(eer, t)e Presi'ent, t)e Presi'ent o3 t)e
Senate, t)e S.ea<er o3 t)e Ho!se o3
Re.resentaties, t)e C)ie3 6!sti2e o3 t)e S!.re4e
Co!rt, an' t)e )ea's o3 t)e Constit!tional
Co44issions 4a1, 01 la(, 0e a!t)ori>e' to
a!84ent an1 ite4 in t)e 8eneral a..ro.riations
la( 3or t)eir res.e2tie o;2es 3ro4 sain8s in
ot)er ite4s o3 t)eir res.e2tie a..ro.riations.
&E4.)asis s!..lie',
In i4.le4entation o3 Se2tions "$ &5, in relation to t)e
:rst senten2e o3 Se2tion "D &D, o3 Arti2le 9I o3 t)e
Constit!tion, t)e A'4inistratie Co'e o3 5$*+ lai' 'o(n a
restri2tie r!le on t)e !se o3 .!0li2 3!n's t)!s7
Se2tion J". Use of Appropriated unds. H All
4one1s a..ro.riate' 3or 3!n2tions, a2tiities,
.ro=e2ts an' .ro8ra4s s)all 0e a(ai!a"!e so!e!y
for te spe%i,% p$rposes for 0i% tese are
appropriate#. &E4.)asis s!..lie',
T)!s, t)e 8eneral r!le is t)at trans3er o3 a..ro.riations
is .ro)i0ite' sin2e a trans3er o3 a..ro.riation ne2essaril1
inoles t)e !se o3 t)e 4one1 a..ro.riate' 3or .!r.oses
ot)er t)an ()at is s.e2i:e' in t)e a..ro.riation ite4
inole'.
T)e onl1 e/2e.tion allo(e' !n'er Se2tion "D &D,, Arti2le
9I o3 t)e Constit!tion t)at neert)eless reF!ires an ena0lin8
la(, is a!84entation (it) t)e !se o3 sain8s 3ro4 t)e sa4e
'e.art4ent o3 t)e 8oern4ent. It is (ort)1 to note t)at t)e
sai' 2onstit!tional .roision 'i' not 'e:ne a!84entation.
P!rs!ant t)ereto, t)e ena0lin8 la( .ro4!l8ate' is
Se2tion J$ o3 Boo< 9I o3 t)e A'4inistratie Co'e o3 5$*+
()i2) states7
5$
Se2tion J$. Aut!orit" to Use #avings in
Appropriations to Cover $efcits. H E+%ept as
oter0ise pro(i#e# in te 'enera!
Appropriations A%t, an1 sain8s in t)e re8!lar
a..ro.riations a!t)ori>e' in t)e General
A..ro.riations A2t 3or .ro8ra4s an' .ro=e2ts o3
an1 'e.art4ent, o;2e or a8en21, 4a1, (it) t)e
a..roal o3 t)e Presi'ent, 0e $se# to %o(er a
#e,%it in any oter item of te re&$!ar
appropriationsE .roi'e', t)at t)e 2reation o3
ne( .ositions or in2rease o3 salaries s)all not 0e
allo(e' to 0e 3!n'e' 3ro4 0!'8etar1 sain8s
e/2e.t ()en s.e2i:2all1 a!t)ori>e' 01 la(E
.roi'e', 3!rt)er, t)at ()eneer a!t)ori>e'
.ositions are trans3erre' 3ro4 one .ro8ra4 or
.ro=e2t to anot)er (it)in t)e sa4e 'e.art4ent,
o;2e or a8en21, t)e 2orres.on'in8 a4o!nts
a..ro.riate' 3or .ersonal seri2es are also
'ee4e' trans3erre', (it)o!t, )o(eer in2reasin8
t)e total o!tla1 3or .ersonal seri2es o3 t)e
'e.art4ent, o;2e or a8en21 2on2erne'.
&E4.)asis s!..lie',
A 2loser e/a4ination o3 t)e .roision, )o(eer, reeals
t)at, asi'e 3ro4 0ein8 s!0=e2t to t)e .roisions o3 releant
8eneral a..ro.riations a2ts, it 'i' not )e( 2losel1 to Se2tion
"D &D,, Arti2le 9I o3 t)e Constit!tion in t)at it 8ae t)e
Presi'ent .o(er to 'e2lare sain8s 3ro4 a..ro.riation
inolin8 an1 'e.art4ent o3 t)e 8oern4ent &in2l!'in8,
.res!4a0l1, Con8ress an' t)e 2onstit!tional 2o44ission,
an' to !se t)e sa4e ?to 2oer a 'e:2it in an1 ot)er ite4 in
t)e re8!lar a..ro.riations.@ T)!s, it is 2oere' 01 t)e
2onstit!tional .ro)i0ition t)at ?no la( s)all 0e .asse'
a!t)ori>in8 an1 trans3er o3 a..ro.riations@ !nless its
inter.retation is li4ite' to t)e e/e2!tie 'e.art4ent. T)e
Presi'ent, 0ase' on t)e sai' .roision alone an' (it)o!t
2onsi'eration o3 t)e releant 2onstit!tional .roisions,
2annot 2lai4 ali'it1 o3 )is a2tions 01 rel1in8 4ainl1 on t)e
sai' .roision 3or )e )as li<e(ise s(orn to !.)ol' an'
'e3en' t)e Constit!tion an' not 4erel1 to e/e2!te t)e la(s.
Bein8 t)e )ea' o3 state, t)e Presi'ent is t)e :rst a4on8
Fili.inos, tas<e' (it) t)e o0seran2e o3 t)e .roisions o3 t)e
Constit!tion.
It )as to 0e e4.)asi>e' at t)is .oint t)at Se2tion J$
reF!ires t)at sain8s 4a1 onl1 0e !se' ?to 2oer a 'e:2it@ in
an a..ro.riation. Alt)o!8) t)e .roision 'i' not 'e:ne ()at
"#
2onstit!tes a ?'e:2it,@ t)ere is no 2ontroers1 as re8ar's its
or'inar1 si8ni:2ation. Bla2<As La( Di2tionar1
"5
'e:nes 'e:2it
as 3ollo(s7
De,%it) An e/2ess o3 e/.en'it!res oer
reen!es. E/2ess o3 lia0ilities an' 'e0ts oer
in2o4e an' assets. A ne8atie 0alan2e in t)e
earnin8s an' .ro:ts a22o!nt. Finan2ial loss in
o.eration o3 0!siness. So4et)in8 (antin8,
8enerall1 in t)e a22o!nts o3 one intr!ste' (it)
4one1, or in t)e 4one1 re2eie' 01 )i4. T)e ter4
is 0roa' eno!8) to 2oer 'e3al2ation,
4isa..ro.riation, s)rin<a8e, or 2osts, an', in its
.o.!lar 4eanin8, si8ni:es 'e:2ien21 3ro4 an1
2a!se.
In a22o!ntin8, o..osite o3 s!r.l!s on t)e
0alan2e s)eet. Ma1 re.resent a22!4!late' losses.
A ne8atie 0alan2e in t)e earnin8s an' .ro:ts
a22o!nt.
More i4.ortantl1, )o(eer, t)e a..li2a0le 8eneral
a..ro.riations a2ts in t)is 2ase 'e:ne' ()at 2onstit!tes
a!84entation. B1 t)e er1 ter4s o3 Se2tion J$ Boo< 9I o3
t)e A'4inistratie Co'e o3 5$*+, t)e .roision (as ren'ere'
ino.eratie 01 t)e ena2t4ent o3 t)e GAAs (it) .roisions on
a!84entation (it) t)e !se o3 sain8s. T)e GAAs 3or "#55,
"#5" an' "#5J all .roi'e t)e 3ollo(in8 .er4issi0le trans3ers
o3 a..ro.riation, to (it7
A) 'enera! Pro(isions on te Use of Sa(in&s3 R)A)
14157 -'AA F6 7411.
Se%) 89) Use of Sa(in&s) T)e Presi'ent o3 t)e P)ili..ines, t)e
Senate Presi'ent, t)e S.ea<er o3 t)e Ho!se o3 Re.resentaties,
t)e C)ie3 6!sti2e o3 t)e S!.re4e Co!rt, t)e Hea's o3
Constit!tional Co44issions en=o1in8 :s2al a!tono41, an' t)e
O40!'s4an are )ere01 a!t)ori>e' to a!84ent an1 ite4 in t)is
A2t 3ro4 sain8s in ot)er ite4s o3 t)eir res.e2tie
a..ro.riations.
Se%) :4) Meanin& of Sa(in&s an# A$&mentation. Sain8s
re3er to .ortions or 0alan2es o3 an1 .ro8ra44e' a..ro.riation
in t)is A2t 3ree 3ro4 an1 o0li8ation or en2!40ran2e ()i2) are7
&i, still aaila0le a3ter t)e 2o4.letion or :nal 'is2ontin!an2e or
a0an'on4ent o3 t)e (or<, a2tiit1 or .!r.ose 3or ()i2) t)e
a..ro.riation is a!t)ori>e'E &ii, 3ro4 a..ro.riations 0alan2es
arisin8 3ro4 !n.ai' 2o4.ensation an' relate' 2osts .ertainin8
to a2ant .ositions an' leaes o3 a0sen2e (it)o!t .a1E an' &iii,
3ro4 a..ro.riations 0alan2es reali>e' 3ro4 t)e i4.le4entation
o3 4eas!res res!ltin8 in i4.roe' s1ste4s an' e;2ien2ies an'
t)!s ena0le' a8en2ies to 4eet an' 'elier t)e reF!ire' or
.lanne' tar8ets, .ro8ra4s an' seri2es a..roe' in t)is A2t at a
"5
Si/t) E'ition, S5$$# at .. %"".
"5
lesser 2ost.
A!84entation i4.lies t)e e/isten2e in t)is A2t o3 a .ro8ra4,
a2tiit1, or .ro=e2t (it) an a..ro.riation, ()i2) !.on
i4.le4entation, or s!0seF!ent eal!ation o3 nee'e' reso!r2es,
is 'eter4ine' to 0e 'e:2ient. In no 2ase s)all a non-e/istent
.ro8ra4, a2tiit1, or .ro=e2t, 0e 3!n'e' 01 a!84entation 3ro4
sain8s or 01 t)e !se o3 a..ro.riations ot)er(ise a!t)ori>e' in
t)is A2t.
Se%) :1) Priority in te Use of Sa(in&s. In t)e !se o3 sain8s,
.riorit1 s)all 0e 8ien to t)e a!84entation o3 t)e a4o!nts set
asi'e 3or 2o4.ensation, 1ear-en' 0on!s an' 2as) 8i3t,
retire4ent 8rat!it1, ter4inal leae 0ene:ts, ol'-a8e .ension o3
eterans an' ot)er .ersonnel 0ene:ts a!t)ori>e' 01 la(, an'
t)ose e/.en'it!re ite4s a!t)ori>e' in a8en21 s.e2ial .roisions,
in Se2tion 5I an' in ot)er se2tions o3 t)e General Proisions o3
t)is A2t.
B) 'enera! Pro(isions on te Use of Sa(in&s3 RA 14188
-F67417 'AA.
Se%) 8*) Use of Sa(in&s) T)e Presi'ent o3 t)e P)ili..ines, t)e
Senate Presi'ent, t)e S.ea<er o3 t)e Ho!se o3 Re.resentaties,
t)e C)ie3 6!sti2e o3 t)e S!.re4e Co!rt, t)e Hea's o3
Constit!tional Co44issions en=o1in8 :s2al a!tono41, an' t)e
O40!'s4an are )ere01 a!t)ori>e' to a!84ent an1 ite4 in t)is
A2t 3ro4 sain8s in ot)er ite4s o3 t)eir res.e2tie
a..ro.riations.
Se%) 85) Meanin& of Sa(in&s an# A$&mentation) Sain8s
re3er to .ortions or 0alan2es o3 an1 .ro8ra44e' a..ro.riation
in t)is A2t 3ree 3ro4 an1 o0li8ation or en2!40ran2e ()i2) are7
&i, still aaila0le a3ter t)e 2o4.letion or :nal 'is2ontin!an2e or
a0an'on4ent o3 t)e (or<, a2tiit1 or .!r.ose 3or ()i2) t)e
a..ro.riation is a!t)ori>e'E &ii, 3ro4 a..ro.riations 0alan2es
arisin8 3ro4 !n.ai' 2o4.ensation an' relate' 2osts .ertainin8
to a2ant .ositions an' leaes o3 a0sen2e (it)o!t .a1E an' &iii,
3ro4 a..ro.riations 0alan2es reali>e' 3ro4 t)e i4.le4entation
o3 4eas!res res!ltin8 in i4.roe' s1ste4s an' e;2ien2ies an'
t)!s ena0le' a8en2ies to 4eet an' 'elier t)e reF!ire' or
.lanne' tar8ets, .ro8ra4s an' seri2es a..roe' in t)is A2t at a
lesser 2ost.
A!84entation i4.lies t)e e/isten2e in t)is A2t o3 a .ro8ra4,
a2tiit1, or .ro=e2t (it) an a..ro.riation, ()i2) !.on
i4.le4entation or s!0seF!ent eal!ation o3 nee'e' reso!r2es,
is 'eter4ine' to 0e 'e:2ient. In no 2ase s)all a non-e/istent
.ro8ra4, a2tiit1, or .ro=e2t, 0e 3!n'e' 01 a!84entation 3ro4
sain8s or 01 t)e !se o3 a..ro.riations ot)er(ise a!t)ori>e' in
t)is A2t.
Se%) 88) Priority in te Use of Sa(in&s) In t)e !se o3
sain8s, .riorit1 s)all 0e 8ien to t)e a!84entation o3 t)e
a4o!nts set asi'e 3or 2o4.ensation, 1ear-en' 0on!s an' 2as)
8i3t, retire4ent 8rat!it1, ter4inal leae 0ene:ts, ol'-a8e .ension
o3 eterans an' ot)er .ersonnel 0ene:ts a!t)ori>e' 01 la(, an'
t)ose e/.en'it!re ite4s a!t)ori>e' in a8en21 s.e2ial .roisions
an' in ot)er se2tions o3 t)e General Proisions o3 t)is A2t.
C) 'enera! Pro(isions on te Use of Sa(in&s3 RA
14*87 -F6741* 'AA.
""
Se%) 87) Use of Sa(in&s) T)e Presi'ent o3 t)e P)ili..ines, t)e
Senate Presi'ent, t)e S.ea<er o3 t)e Ho!se o3 Re.resentaties,
t)e C)ie3 6!sti2e o3 t)e S!.re4e Co!rt, t)e Hea's o3
Constit!tional Co44issions en=o1in8 :s2al a!tono41 an' t)e
O40!'s4an are )ere01 a!t)ori>e' to !se sain8s in t)e t)eir
res.e2tie a..ro.riations to a!84ent a2t!al 'e:2ien2ies
in2!rre' 3or t)e 2!rrent 1ear in an1 ite4 o3 t)eir res.e2tie
a..ro.riations.
Se%) 8*) Meanin& of Sa(in&s an# A$&mentation) Sain8s
re3er to .ortions or 0alan2es o3 an1 .ro8ra44e' a..ro.riation
in t)is A2t 3ree 3ro4 an1 o0li8ation or en2!40ran2e ()i2) are7
&i, still aaila0le a3ter t)e 2o4.letion or :nal 'is2ontin!an2e or
a0an'on4ent o3 t)e (or<, a2tiit1 or .!r.ose 3or ()i2) t)e
a..ro.riation is a!t)ori>e'E &ii, 3ro4 a..ro.riations 0alan2es
arisin8 3ro4 !n.ai' 2o4.ensation an' relate' 2osts .ertainin8
to a2ant .ositions an' leaes o3 a0sen2e (it)o!t .a1E an' &iii,
3ro4 a..ro.riations 0alan2es reali>e' 3ro4 t)e i4.le4entation
o3 4eas!res res!ltin8 in i4.roe' s1ste4s an' e;2ien2ies an'
t)!s ena0le' a8en2ies to 4eet an' 'elier t)e reF!ire' or
.lanne' tar8ets, .ro8ra4s an' seri2es a..roe' in t)is A2t at a
lesser 2ost.
A!84entation i4.lies t)e e/isten2e in t)is A2t o3 a .ro8ra4,
a2tiit1, or .ro=e2t (it) an a..ro.riation, ()i2) !.on
i4.le4entation or s!0seF!ent eal!ation o3 nee'e' reso!r2es,
is 'eter4ine' to 0e 'e:2ient. In no 2ase s)all a non-e/istent
.ro8ra4, a2tiit1, or .ro=e2t, 0e 3!n'e' 01 a!84entation 3ro4
sain8s or 01 t)e !se o3 a..ro.riations ot)er(ise a!t)ori>e' in
t)is A2t.
Se%) 8:) Priority in te Use of Sa(in&s) In t)e !se o3
sain8s, .riorit1 s)all 0e 8ien to t)e a!84entation o3 t)e
a4o!nts set asi'e 3or 2o4.ensation, 1ear-en' 0on!s an' 2as)
8i3t, retire4ent 8rat!it1, ter4inal leae 0ene:ts, ol'-a8e .ension
o3 eterans an' ot)er .ersonnel 0ene:ts a!t)ori>e' 01 la(, an'
t)ose e/.en'it!re ite4s a!t)ori>e' in a8en21 s.e2ial .roisions
an' in ot)er se2tions o3 t)e General Proisions o3 t)is A2t.
A!84entation, t)ere3ore, )as a 2lear le8al 4eanin8
!n'er t)e stat!tes an' .res!..oses a 'e:2ien21 in an
e/istin8 a..ro.riation 0e3ore an a!84entation 2an 0e 4a'e.
More s.e2i:2all1, t)e la( !ses t)e ter4 ?'e:2ient@
'eter4ine' a3ter ?i4.le4entation or s!0seF!ent eal!ation
o3 nee'e' reso!r2es.@
Un'er t)e 2onte/t ()ere t)e Presi'ent 'eter4ines an'
sets t)e 4a/i4!4 a4o!nt o3 4one1 3or an1 8ien
a..ro.riation ite4, 2o!.le' (it) t)e .ro)i0ition a8ainst
Con8ress in2reasin8 t)e a..ro.riation a4o!nt re2o44en'e'
01 t)e Presi'ent, t)ere e/ists a 2lear 2onstit!tional .oli21
a8ainst e/.en'it!re o3 .!0li2 4one1 oer an' 0e1on' t)at
re2o44en'e' 01 t)e Presi'ent.
To allo( ot)er(ise (o!l' 0e to san2tion :s2al
irres.onsi0ilit1 on t)e .art o3 t)e Presi'ent. To 'o so (o!l'
4ean 8iin8 t)e Presi'ent 4ore 4one1 3or a .ro=e2t t)at )e
3aile' to .ro.erl1 assess an' eal!ate )o( 4!2) it (o!l'
"J
2ost to i4.le4ent. To allo( )i4 to !se 4ore 4one1 t)an )e
initiall1 'eter4ine' (o!l' 0e reF!ire' 3or a 2ertain .ro=e2t
(o!l' 0e to 'isre8ar' t)e .ro2ess o3 0!'8etin8 reF!ire' to
0e o0sere' !n'er t)e la(.
More i4.ortantl1, allo(in8 s!2) a .rero8atie on t)e
.art o3 t)e Presi'ent (o!l' 'e3eat entirel1 t)e 2on2e.t o3
2)e2<s an' 0alan2es in t)e .re.aration an' ena2t4ent o3
t)e 0!'8et. T)e Con8ressA li4ite' .o(er to 'e2rease or
'elete an1 a..ro.riation ite4 (o!l' 0e .!t to na!8)t 01 t)e
Presi'entAs .o(er to a!84ent 01 lat2)in8 on an e/istin8
a..ro.riation 2oer )o(eer ten!o!s its ter4s 4a1 0e on
t)e .rete/t t)at it is 'e:2ient.
A..lie' to t)e le8islatie 'e.art4ent, t)e =!'i2iar1 an'
ot)er 2onstit!tional 2o44issions es.e2iall1 t)ose (it) ?:s2al
a!tono41@ ()ose 0!'8ets are release' to t)e4 in 3!ll, t)e
2on2e.t o3 'e:2ien21 in a..ro.riation (o!l' 0e a near
i4.ossi0ilit1 an' a!84entation 2an onl1 4ean 8iin8 4one1
oer an' a0oe t)e a4o!nts a..ro.riate' !n'er t)e la(.
P!t anot)er (a1, 2onsi'erin8 t)at a..ro.riations 3or
t)ese o;2es are 3!ll1 3!n'e', an1 sain8s 8enerate' (o!l'
3!n' no 'e:2ien21 an' its e/.en'it!re (o!l' 0e oer an'
a0oe t)at .roi'e' 01 la(.
A 8oo' ill!stration o3 t)is .oint (o!l' 0e in 2ase o3 a
)1.ot)eti2al re-2onstr!2tion o3 t)e S!.re4e Co!rtAs 0!il'in8
(it) an a..ro.riation o3 sa1, P" Billion 3or "#5D. In t)e eent
t)e Honora0le Co!rt saes a0o!t P"## Million 3ro4 t)e total
2ost o3 t)e 0!il'in8, t)e sain8s o3 P"## Million (o!l' 0e
oer an' a0oe all t)e ot)er a..ro.riations 3or t)e entire
=!'i2iar1 2onsi'erin8 its ?:s2al a!tono41.@ An' (it) a loose
'e:nition o3 ?'e:2ien21,@ ?'e:2ient@ or ?'e:2it@ in relation
to t)e ter4 a!84entation .ro.ose' as ?An1 e/.en'it!re
0e1on' t)e 4a/i4!4 a4o!nt .roi'e' 3or t)e ite4 in t)e
a..ro.riation a2t,@
""
an1 e/.en'it!re o3 s!2) sain8s to
ot)er a..ro.riation ite4s (o!l' 0e 4ore t)an t)e 4a/i4!4
a4o!nt re2o44en'e' 01 t)e Presi'ent in )is 0!'8et
s!04issions to Con8ress.
T)e 8larin8 eGe2t o3 s!2) stat!tor1 an' 2onstit!tional
inter.retation in s!2) an e/a4.le (o!l' 0e 0est ill!strate'
3or t)e ne/t s!22ee'in8 :s2al 1ear &"#5I, ()erein t)e
Presi'ent an' Con8ress (o!l' t)en 0e .ro)i0ite', 01 irt!e
o3 :s2al a!tono41, 3ro4 'e2reasin8 t)e 0!'8et o3 t)e
""
Leonen, Dissentin8 O.inion, .. +.
"%
6!'i2iar1. C)at t)en (o!l' 0e t)e 2)ara2ter o3 t)e P" Billion
on2e a..ro.riate' 3or t)e SC 0!il'in8 a3ter its 2onstr!2tion is
alrea'1 2o4.lete'P Co!l' it 0e 2onsi'ere' sain8s aaila0le
3or a!84entation o3 ot)er ite4s in t)e 0!'8et o3 t)e
=!'i2iar1 ()i2) are alrea'1 3!ll1 3!n'e'P Co!l' it 4ean t)at
3ro4 t)ereon, t)e 6!'i2iar1 (o!l' )ae an a''itional P"
Billion t)at it 2an treat as its o(n ersion o3 t)e DAPP
As re8ar's t)e DAP ?a!84entations,@ e/a4.les t)at
reall1 2)allen8e oneAs !n'erstan'in8 o3 t)e 2on2e.t o3
'e:2ien21 )ae alrea'1 0een 2ite' 01 Petitioners as 3ollo(s7
JD. To ill!strate, Res.on'entsA Ta0le to )as 3or
its :rst ite4 t)e DREAM Pro=e2t o3 t)e De.art4ent
o3 S2ien2e an' Te2)nolo81 !n'er t)e "#55 0!'8et
&R.A. No. 5#5%+, (it) an a!84entation o3 One
Billion Si/ H!n're' Million Pesos
&P5,I##,###,###.##,.
"J
A 2)e2< (it) Re.!0li2 A2t
No. 5#5%+ 'is2lose' t)at t)e .ro=e2t re3erre' to 01
Res.on'ents )a' onl1 a total a..ro.riation o3 Fie
H!n're' T)irt1 Seen Million, Nine H!n're' Ten
T)o!san' Pesos &PDJ+,$5#,###.##, !n'er t)e
2ate8or1 o3 Maintenan2e an' Ot)er O.eratin8
E/.enses &MOOE,. Ho( 2o!l' a PDJ+,$5#,###.##
a..ro.riation 0e a!84ente' 01 al4ost t)ree ti4es
s!2) a4o!nt, t)at is, P5.I Billion 3or a total
e/.en'it!re o3 P".5J+ BillionP
JI. T)e sa4e t)in8 is tr!e (it) res.e2t to t)e
se2on' ite4 ()erein t)e total a..ro.riation !n'er
R.A. No. 5#5%+, .. +55, !n'er Se2tion A.II.a is
P*,##J,###.## 2o4.risin8 o3 PD,$+D,###.## 3or
Personal Seri2es an' P",#"*,###.## 3or MOOE.
Tet, t)is (as ?a!84ente' 01 PJ## Million, an
a4o!nt 4ore t)an t(ent1 si/ &"I, ti4es t)e
ori8inal a..ro.riation.
J+. Ite4 J o3 Res.on'entsA Ta0le " .ertains to
t)e Re.airMRe)a0ilitation o3 t)e PNP Cri4e
La0orator1 !n'er R.A. No. 5#5%+, .. D#" !n'er
Se2tion A.III.a.5.a on ?Con'!2t o3 o.eration an'
ot)er relate' 2on:'ential a2tiities a8ainst
'issi'ents, s!0ersies, la(less ele4ents an'
or8ani>e' 2ri4e s1n'i2ates an' 2a4.ai8n a8ainst
<i'na..in8, tra;2<in8 o3 (o4en an' 4inors,
s4!88lin8, 2arna..in8, 8!nr!nnin8, ille8al :s)in8
"J
Consoli'ate' Co44ent, .ar. JJ.
"D
an' tra;2<in8 o3 ille8al 'r!8s.@ Clearl1, t)e
a2tiit1 to 0e 3!n'e' is a o.erational a2tiit1 an'
not a 2a.ital o!tla1. Ho(eer, t)e ?a!84entation@
e/.ense o3 PJ,"DD,*J+,###.## is one 3or 2a.ital
o!tla1 3or t)e ?Re.airMRe)a0ilitation o3 t)e PNP
Cri4e La0orator1.@ C)at is (orse is t)at o!t o3 t)e
P%*,5D",%**,###.## total a..ro.riation 3or t)e
ite4 !n'er Se2. A.III.a.5.a, P%+,%+I,*5%,###.##
(as 3or Personal Seri2es ()ile onl1
PI+D,I+%,###.## (as 3or MOOE. T)ere is no
a..ro.riation 3or 2a.ital o!tla1. T)!s, t)ere e/iste'
no a..ro.riation t)at Res.on'ent 2o!l' lat2) on to
3or t)is .arti2!lar ?a!84entation.@
J*. Ite4 No. % )as an ?a!84entation@ o3
P",D5I,5I+,###.## 3or a P" Billion ori8inal
a..ro.riation !n'er Re.!0li2 A2t No. 5#JD".
J$. For Ite4 No. D, t)e ori8inal a..ro.riation
!n'er R.A. No. 5#5%+ (as onl1 3or Personal
Seri2es an' MOOE an' not)in8 3or 2a.ital o!tla1.
Ho(eer, =!'8in8 3ro4 t)e 'es2ri.tion o3 t)e
.ro=e2t a!84ente' ()i2) is ?&PAF, On-Base
Ho!sin8 Fa2ilities an' Co44!ni2ation EF!i.4ent,@
t)e e/.en'it!re is o3 t)e nat!re o3 a 2a.ital
o!tla1.
"%
Fro4 t)e 3ore8oin8, t)ere is an i4.eratie nee' 3or a
'e:nitie r!lin8 3ro4 t)e Honora0le Co!rt on ()at
2onstit!tes a!84entation o3 'e:2ient a..ro.riation ite4s as
reF!ire' 01 la( an' not =!st t)e 4ere e/isten2e o3
a..ro.riation 2oer t)at 2an 0e ?a!84ente'.@
It )as 0een .ro.ose' t)at t)e DAP e/.en'it!re 01 t)e
Presi'ent 4a1 0e =!sti:e' !n'er Se2tion %$ o3 Boo< 9I o3 t)e
A'4inistratie Co'e o3 5$*+. T)e .roision rea's in .art
t)!s7
Se2tion %$. Aut!orit" to Use #avings for
Certain %urposes. H Sain8s in t)e a..ro.riations
.roi'e' in t)e General A..ro.riations A2t 4a1 0e
$se# for te sett!ement of te fo!!o0in&
o"!i&ations in%$rre# #$rin& a %$rrent ,s%a!
year or pre(io$s ,s%a! years as 4a1 0e
a..roe' 01 t)e Se2retar1 in a22or'an2e (it)
"%
See PetitionersA Re.l1.
"I
r!les an' .ro2e'!res as 4a1 0e a..roe' 01 t)e
Presi'ent7
///
&$, Priorit1 a2tiities t)at (ill .ro4ote t)e
e2ono4i2 (ell-0ein8 o3 t)e entire, in2l!'in8 3oo'
.ro'!2tion, a8rarian re3or4, ener81 'eelo.4ent,
'isaster relie3, an' re)a0ilitationE
&5#, Re.air, i4.roe4ent an' renoation o3
8oern4ent 0!il'in8s an' in3rastr!2t!re an' ot)er
2a.ital assets 'a4a8e' 01 nat!ral 2ala4itiesE
/// &E4.)asis s!..lie',
S!;2e it to state t)e er1 sa4e .roision reF!ires t)at
t)e o0li8ations 0ein8 3!n'e' 3ro4 sain8s 0e ?in2!rre'
'!rin8 a 2!rrent :s2al 1ear or .reio!s :s2al 1ears.@ Hen2e,
it 2an onl1 re3er to PAPs (it) e/istin8 a..ro.riation 2oers
an' to t)ose !n.ai' o0li8ations o3 t)e .reio!s 1ears,
es.e2iall1 2ontin8ent o0li8ations t)at 0e2a4e '!e an'
'e4an'a0le onl1 '!rin8 t)e 2!rrent :s2al 1ear as 0orne 01
t)e en!4eration in t)e 2ite' .roision.
Gien t)e 3ore8oin8 'is2!ssion, it is res.e2t3!ll1
s!04itte' t)at a!84entations 2an onl1 0e 4a'e to 2oer
'e:2ient a..ro.riation ite4s !. to t)e e/tent o3 t)e
4a/i4!4 re2o44en'ation o3 t)e Presi'ent 3or t)e PAPs
s!0=e2t o3 t)e a!84entation.
PRA6ER
Pre4ises 2onsi'ere', Petitioners res.e2t3!ll1 4oe 3or a
Partial Re2onsi'eration o3 its De2ision 'ate' 5 6!l1 "#5% an'
to 'e2lare as UNCONSTITUTIONAL an' ILLEGAL e/.en'it!res
3ro4 t)e Dis0!rse4ent A22eleration Pro8ra4 &DAP, !se' to
a!84ent a..ro.riation ite4s oer an' a0oe t)e 4a/i4!4
a4o!nt re2o44en'e' 01 t)e Presi'ent 3or t)e .ro8ra4s,
a2tiities an' .ro=e2ts &PAPs, in t)e 0!'8et s!04itte' 01 )i4
to Con8ress or ot)er(ise not 'ee4e' 'e:2ient.
Petitioners also .ra1 3or ot)er =!st an' eF!ita0le relie3
!n'er t)e .re4ises.
Ma<ati Cit1, "5 6!l1 "#5%.
RO;UE < BUTU6AN LA= OFFICES
"+
Counsel for t!e %etitioners
Antel Cor.orate Center
Unit 5$#%, 5$
t)
Floor
5"5 9alero Street, Sal2e'o 9illa8e
Ma<ati Cit1 5""+
E4ail7 4ailSroF!e0!t!1an.2o4
Tel. Nos. **+-%%%DE **+-J*$%
Fa/ No. **+-J*$J
B17
>) >ARR6 L) RO;UE3 ?R
Roll No. JI$+I
PTR No. %"I%%$JMJ# 6an "#5%MMa<ati
IBP Li3eti4e No. #5+%$MPPLM
MCLE E/e4.tion No. I9-###D5JM5D Fe0 "#5J
?OEL RUI@ BUTU6AN
Roll No. JI$55
PTR No. %"I%%$D MJ# 6an "#5% H Ma<ati
IBP Li3eti4e No. #5+%"M-!e>on Cit1
MCLE Co4.. No. I9-##55%5+M6an 55, "#5J
RO'ER R) RA6EL
Roll No. %%5#I
PTR No. $J#*"I%MJ Fe0 "#5%M-!e>on Cit1
IBP Li3eti4e No. #"5D$M-!e>on Cit1
MCLE Co4.. No. I9-#5+D5$M5$ A.r "#5J
EUPLANATION
T)e 3ore8oin8 .lea'in8 (as sere' an' :le' 01
re8istere' 4ail '!e to ti4e, 'istan2e an' 4an.o(er
2onstraints.
"*
ROGER R. RATEL
Co.1 3!rnis)e'7
OFFICE OF THE SOLICITOR GENERAL
5J% A4orsolo Street, Le8as.i 9illa8e
Ma<ati Cit1
ATTT. 9ICENTE 9. MENDOVA
J Aster Street, Fairie(
-!e>on Cit1
AUGUSTO L. ST6UCO
No. % Ro'ri8!e> St., Sta. Bar0ara
Iloilo Cit1
ATTT. CANDA M. TALOSIG
No. J"5 FEMII Bl'8., &Anne/ ,
A. Soriano, 6r. Ae.
Intra4!ros, Manila
ATTT. MANUELITO LUNA
No. %5" FEMII Bl'8., &Anne/ ,
A. Soriano, 6r. Ae.
Intra4!ros, Manila
ATTTS. PARSIFAL FORTUN W MARIA
ROMINA M. DALAGAN
5J+ CRM Aen!e 2or. CRM Marina
BF Ho4es Al4an>a, Las Pinas Cit1
ATTT. MANUEL LAVARO
C)at)a4 Ho!se Bl'8., 9alero 2or. R!:no Sts.
Sal2e'o 9illa8e, Ma<ati Cit1
ATTTS. FROILAN BACUNGAN, ET AL.
"
ND
Floor, P)iltr!st B!il'in8
Re4e'ios 2or. M.H. Del Pilar Streets
Malate, Manila
ATTT. PACIFICO A. AGABIN
"I
t)
Floor, Pa2i:2 Star B!il'in8
Gil P!1at 2or. Ma<ati Aen!e
Ma<ati Cit1
"$
ATTTS. 6O9ENCIO H. E9ANGELISTA, ET AL.
No. %D X-+
t)
St., Br81. Cest Xa4ias
-!e>on Cit1
ATTTS. REMIGIO D. SALADERO, ET AL.
Pro-La0or Assistan2e Center
No. JJ-B E. Ro'ri8!e> Sr. Aen!e
-!e>on Cit1
$A% &elgica %artial Reconsideration'
J#