Manila:The Department of Budget and Management (DBM) announced its compliance with the Supreme Court's ruling concerning unprogrammed appropriations in the 2026 national budget. Despite this compliance, the DBM maintains that provisions not covered by the court's decision remain actionable.
According to Philippines News Agency, the DBM issued a statement highlighting its adherence to the Supreme Court's directives while the executive branch considers requesting a reconsideration. The DBM emphasized that unaffected budget items continue to be implementable under existing laws and funding conditions.
Budget Secretary Kim Robert De Leon, during a Senate finance committee hearing on October 22, specified that releases tied to the 2026 unprogrammed appropriations were confined to foreign-assisted projects, which operate under a separate funding condition not invalidated by the court's decision.
The DBM is collaborating with the Office of the Solicitor General and other government bodies to evaluate the legal, fiscal, and operational impacts of the ruling. The Supreme Court decision, authored by Senior Associate Justice Marvic Leonen, declared the addition of PHP449.5 billion in unprogrammed appropriations to the 2024 national budget and a PHP17.9-billion increase in the Department of Public Works and Highways' Special Road Fund under the 2025 budget unconstitutional. It also nullified a PHP12.7-billion increase in certain agencies' Special Accounts in the General Fund under the 2026 General Appropriations Act.
Unprogrammed appropriations are contingency funds released only when specific funding conditions are satisfied. Solicitor General Darlene Marie Berberabe previously indicated that the government plans to seek clarification and partial reconsideration of the ruling, advising the DBM to pause the use of the affected 2026 budget provisions pending further Supreme Court action.
The DBM reiterated its commitment to implementing the 2026 national budget in line with constitutional provisions, applicable laws, and Supreme Court directives.
