It was commissioned by the revolutionary government of Corazon Aquino, authored by the Constitutional Commission of 1986, and signed by 47 of the 48 commissioners, the 1987 Constitution was nurtured like a human body, and exalted to a stature above all others, to be respected and obeyed.

Most, unfortunately, to the contrary, the Supreme Body was disrespected and disobeyed with "body blows" of "unconstitutional NBC 541, and all circulars or orders to steal." "Body blows" was taken as mentioned in the 15 St. Bridget Prayers that Jesus Christ suffered 5480 body blows during His Passion.

It was the most bitter of all ironies, the supreme body was battered with "body blows" of orders with brazen disregard for rules issued by the son of the mother of the 1987 Constitution.

On 19 November 2013, the Court directed the Secretary of the Department of Budget and Management Florencio Abad to submit a list of savings brought under the Disbursement Acceleration Program.

In compliance, several documents were submitted as follows:

(1) A certified copy of the Memorandum for the President dated 25 June 2012 (Omnibus Authority to Consolidate Savings/Unutilized Balances and their Realignment);

(2) Circulars and orders, which the respondents identified as related to the DAP, namely:

a. NBC No. 528 dated January 3, 2011 (Guidelines on the Release of Funds for FY 2011);

b. NBC No. 535 dated December 29, 2011 (Guidelines on the Release of Funds for FY 2012);

c. NBC No. 541 dated July 18, 2012 (Adoption of Operational Efficiency Measure — Withdrawal of Agencies' Unobligated Allotments as of 30 June 2012);

d. NBC No. 545 dated January 2, 2013 (Guidelines on the Release of Funds for FY 2013);

e. DBM Circular Letter No. 2004-2 dated January 26, 2004 (Budgetary Treatment of Commitments/Obligations of the National Government);

f. CoA-DBM Joint Circular No. 2013-1 dated 15 March 2013 (Revised Guidelines on the Submission of Quarterly Accountability Reports on Appropriations, Allotments, Obligations and Disbursements);

g. NBC No. 440 dated 30 January, 1995 (Adoption of a Simplified Fund Release System in the Government).

(3) A breakdown of the sources of savings, including savings from discontinued projects and unpaid appropriations for compensation from 2011 to 2013

On 28 January 2014, the respondents in compliance with the directives of the Court or its Members, submitted several evidence packets to aid the Court in understanding the factual bases of the DAP, to wit:

(1) First Evidence Packet11 — containing seven memoranda issued by the DBM through Secretary Abad, inclusive of annexes, lists in detail the 116 DAP-identified projects approved and duly signed by the President, as follows:

a. Memorandum for the President dated 12 October 2011 (FY 2011 Proposed Disbursement Acceleration Program (Projects and Sources of Funds);

b. Memorandum for the President dated 12 December 2011 (Omnibus Authority to Consolidate Savings/Unutilized Balances and its Realignment);

c. Memorandum for the President dated 25 June 2012 (Omnibus Authority to Consolidate Savings/Unutilized Balances and their Realignment);

d. Memorandum for the President dated 4 September 2012 (Release of funds for other priority projects and expenditures of the Government);

e. Memorandum for the President dated 19 December 2012 (Proposed Priority Projects and Expenditures of the Government);

f. Memorandum for the President dated 20 May 2013 (Omnibus Authority to Consolidate Savings/Unutilized Balances and their Realignment to Fund the Quarterly Disbursement Acceleration Program); and

g. Memorandum for the President dated 24 September 2013 (Funding for the Task Force Pablo Rehabilitation Plan).

On Thursday, 13 October 2022, you will have Associate Justice Bersamin, now our Executive Secretary, asking DBM Secretary Florencio Abad this question: "All right the whole time that you have been Secretary of the Department of Budget and Management did the Executive Department ever redirect any part of savings of the National Government under your control cross board to another
department?" Read Secretary Abad's answer a day after tomorrow.

(To be continued)