Not even a million radio announcers can distort the grades and honors of students in the transcripts of records of colleges and universities.

The truth in these records is sacred, correct, and always right. Amen. In the wake of the surging storm “Kristine,” last Friday, 25 October, Secretary Amenah Pangandaman of the Department of Budget and Management (DBM) said, “Assuming we need more funds, we can tap the unprogrammed appropriations.”

The statement is of extreme significance. It is assuring to those who are really in need; but is a thunderous signal to others for being overtaken by the DBM’s stormy prioritization move.

An “unprogrammed appropriation” is worthless without cash. What she probably meant was: 1) she would fund some unprogrammed appropriations from the savings of GOCCs, which includes the PhilHealth excess funds; and (2) she would fund some unprogrammed appropriations from savings of the programmed appropriations of all departments and offices covering their respective programs and projects for the calendar year 2023 to 2024, ending on 31 December 2024.

Programs and projects of some departments and offices may no longer be considered for the simple reason that their savings for November to December 2024 may have been obligated to fund the chosen “unprogrammed appropriations,” utilizing the savings as of the period ending on 31 December 2024 as determined by the DBM chief.

Checks and balances will add an important layer of protection that all directives of President Ferdinand “Bongbong” Marcos Jr. for the national interest are carried out with transparency, honesty, integrity and accountability to ensure that his administration shall be unblemished in the end.

A system of checks and balances should be instituted in all government entities to ensure that at the end of the day, the person accountable is easily identified.

For example, when the DBM Secretary goes to the National Treasurer with the DoF circular as her basis for asking for the release of P30 billion in PhilHealth savings, the treasurer should inform the resident auditor of the Bureau of the Treasury, informing the latter of such request and furnishing him a certified true copy of the DoF circular as the basis. The treasurer need not wait for the opinion of the auditor because his job is post audit. It is enough that the treasurer has informed CoA about it. Pangandaman is taking full responsibility for tapping the unprogrammed appropriations for agencies’ programs and projects.

On Friday, 25 October, she gave the following assurances, among others, to President Marcos:

“Assuming we need more funds, we can tap the unprogrammed appropriations,” she told the President in a briefing in Malacañang.

“Rest assured, Mr. President and members of the Cabinet, that the DBM remains unwavering in the commitment to provide funds to the agencies that require support for programs focused on immediate disaster response and rehabilitation,” said the DBM chief.

According to the records of the DBM, as of October 2024, the National Disaster Risk Reduction Management Fund had a total available balance of more than P1.9 billion.

The move was in accordance with the guidelines issued by the National Disaster Risk Reduction and Management Council.

“Another source could be the Contingent Fund. It has a balance of P10.23 billion to date Mr. President,” she pointed out.

“The appropriation may be utilized for funding requirements of new and urgent activities or projects of the national agencies, GOCCs, and local government units,” she said.

Pangandaman said there is a pending request for the DBM to release a Special Allotment Release Order to earmark the available NDRRRMF for the replenishment of the Quick Response Fund.

She said the Department of Public Works and Highways was asking for P1 billion.

Pangandaman issued her following guidelines: “Unprogrammed funds may be used in case the available disaster funds allotted for response efforts are not enough in the wake of storm Kristine.” (To be continued)