EDITORIAL - Unconstitutional GAAs

As budget watchdogs expressed dismay over the mangling of the executive’s 2027 National Expenditure Program by the incorrigible members of the House of Representatives, the Supreme Court declared yesterday as unconstitutional the General Appropriations Acts of 2024 and 2025 and a portion of the 2026 GAA.

The 2024 budget law, Republic Act 11975, was declared unconstitutional because of the P449.5-billion increase in the latest incarnation of the congressional pork barrel, the unprogrammed appropriations, which resulted in an increase in the total amount recommended by the President.

A similar increase in the executive’s total budget proposal, through a P17.99-billion hike in the Special Road Fund, also led to the declaration of the 2025 GAA or RA 12116 as unconstitutional. The road fund is administered by the scandal-plagued Department of Public Works and Highways.

The SC also struck down the special provisions in the 2026 GAA that authorized unprogrammed appropriations. A separate P12.75-billion increase in the special accounts of certain agencies also violated the Administrative Code, the SC ruled.

While the SC acknowledged that previously executed fund disbursements as well as irreversible programs done in good faith could no longer be rolled back, the court said proponents, authors and implementers of the unconstitutional budgeting may face criminal, civil or administrative liabilities.

The SC, acting on petitions, had previously also struck down a provision in the 2024 GAA that authorized the Department of Finance to impound supposed excess funds of all government corporations including the Philippine Health Insurance Corp. and Philippine Deposit Insurance Corp.

The impounded funds were funneled to the unprogrammed appropriations. So far, only the PhilHealth funds have been partly returned. The government has ignored calls for the return of the PDIC funds.

Despite the scandals that have erupted over the systematic theft of public funds through questionable budgeting, senators and budget watchdogs have raised a slew of red flags in the budget bill hammered out by the House for 2027.

The red flags involve items other than those related to provisions struck down by the SC. Lawmakers ought to be subjected to a shame campaign over the budget process, but they seem to be beyond shame.