In particular, the solicitor general seeks to clarify the safeguards imposed on the exercise of budgetary powers by Congress and the Executive.
During a Palace press briefing on Thursday, October 22, Solicitor General Darlene Berberabe said the Office of the Solicitor General (OSG) respects the Supreme Court’s recent decision concerning certain provisions involving unprogrammed appropriations under the 2024 and 2025 General Appropriations Acts (GAA), which were declared unconstitutional.
The move, per the OSG, aims to seek clarification on certain provisions to ensure that the safeguards are consistent with the powers granted to both branches of the government under the Constitution.
“Hihilingin ng OSG ang paglilinaw at pagrepaso sa ilang bahagi ng desisyon lalo na sa mga limitasyon at guardrails na itinakda ng korte para sa paggamit ng kapangyarihan sa budget,” said Berberabe.
She noted one of the OSG’s main concerns involves Special Provision 1A of the 2026 national budget, which allows excess collections from any non-tax revenue source to trigger the release of funds under unprogrammed appropriations.
Berberabe noted that the Supreme Court cited its earlier ruling in Araullo v. Aquino in questioning the provision. However, the OSG would seek clarification.
“Ang posisyon po ng OSG, tingnan natin sa Konstitusyon – mayroon ba sa Konstitusyon na nilabag? Kung wala, dahil according to the Constitution, the form, content and manner of preparation of the budget shall be prescribed by law – ibig sabihin, anong ibig sabihin noong shall be prescribed by law? Ibig sabihin, ang kapangyarihan ay sa Kongreso,” she noted.
She also pointed out that President Ferdinand Marcos Jr. proposed the provision, which Congress subsequently approved in the exercise of its constitutional authority.
The Solicitor General emphasized that her office recognizes the importance of safeguards in ensuring transparency, accountability, and fiscal discipline in government spending.
However, Berberabe stressed that there is a need to distinguish between safeguards mandated by the Constitution and those that fall within the policymaking authority of Congress and the Executive.
She also clarified that the Supreme Court ruling does not require the government to return funds already spent on projects and programs financed through unprogrammed appropriations and explained that effects of tue government’s actions undertaken before a declaration of unconstitutionality may be recognized to avoid disrupting completed or ongoing public programs.
“So, (doctrine of) operative fact, ibig sabihin, hindi natin i-invalidate iyong mga proyekto. So, wala pong sinabi iyong desisyon na ibabalik, kung hindi, in fact, pasulong nga po,” the SolGen said, noting that the decision is more of a guardrail for the Congress in its succeeding budget enactments.
Berberabe said the OSG would also carefully study the 12 separate opinions accompanying the Supreme Court decision before pursuing further legal action.
“Maingat na pinag-aaralan ng OSG ang mga opinyong ito sa pagpapasya sa mga susunod nitong hakbang,” she added.
Before this, the OSG said they also need a clear interpretation of the High Court’s decision to provide proper guidance to government departments without unnecessarily disrupting their operations and programs.
“Para kami rin aaralin namin, para makapagbigay kami ng guidance, kasi iyong atin naman, Konstitusyon, hindi naman titigil ang buhay, titigil ang mga departamento, dahil kailangan itatanong natin sa Supreme Court, ano ba ang interpretasyon mo. Sapagkat ang Konstitusyon, dapat naiintindihan ng karaniwang tao. So, hindi ako mapa-paralyzed at sandali i-check natin. So, unless malinaw na sinabing ito, ito itigil mo, iyon ang ititigil,” Berberabe said.
The OSG, however, welcomed the Supreme Court’s (SC) ruling that affirmed unprogrammed appropriations are not unconstitutional in themselves — noting an important clarification on the constitutional status of unprogrammed appropriations under the 2024, 2025, and 2026 national budgets.
“[M]alugod nitong (OSG) tinatanggap ang pangunahing pasya ng korte na ang unprogrammed appropriations, bilang isang mekanismo ng pagba-budget ay hindi labag sa Konstitusyon,” Berberabe said.
She explained that unprogrammed appropriations serve an important purpose in fiscal management by providing flexibility in government spending when additional funding sources become available, subject to legal requirements.
Berberabe noted that the preparation of the national budget involves complex economic considerations, including fiscal space, deficit targets, and cash management policies determined by the government’s economic managers.
“Hindi po pwedeng lahat programmed appropriation kaya mayroon po lagi silang sinasabing fiscal space,” she said.
She also stressed that the Executive Branch and Congress must be allowed to exercise their respective constitutional mandates in budget preparation, legislation and implementation while complying with the Court’s ruling.
The OSG said the Executive Branch is working to minimize the decision’s impact on implementing the 2026 national budget, particularly on programs and activities not covered by the court’s prohibitions.
Berberabe also said that for programs or projects implemented in phases, the government will determine whether the remaining phases may proceed under the SC ruling rather than suspend the entire undertaking.
The matter has since been discussed with the Department of Budget and Management’s (DBM) Secretary Kim Robert de Leon, who had identified issues requiring further guidance.
“Ayaw naman naming lumabag, ayaw naming hindi sundin pero kailangan maging malinaw,” Berberabe said, with her also confirming that the OSG has been given until November 4 to file its motion for reconsideration.
Previously, Oresidential Communications Office (PCO) Undersecretary and Palace Press Office Claire Castro said that the administration maintains that unprogrammed appropriations remain a legitimate funding mechanism.
“Kaya nga tayo ay magsasampa sa pamamagitan ng Office of the Solicitor General ng motion for reconsideration dahil alam ng administrasyon na wala namang nilalabag na batas, walang nilalabag na probisyon sa Konstitusyon; ang administrasyon na ito ay tumutupad lamang sa mga naging proseso na isinasaad din naman sa batas,’ Castro said.
The Palace Press Officer also said that the administration respects the Supreme Court’s rulings on the constitutionality of the 2024 and 2025 General Appropriations Acts and several special provisions of the 2026 national budget.
Furthermore, Castro said that the Marcos administration has followed the policy established by Congress since 2015 in implementing the national budget.
Under which, funds may be released when revenue collections exceed targets from at least one specified non-tax revenue source, subject to other legal conditions.
