The clash over the proposed 2026 national budget between the House of Representatives and the Department of Budget and Management (DBM) stems from Congress’ deeper review of the National Expenditure Program (NEP), the President’s budget.

A more vigilant Congress has emerged from the controversy over the 2025 budget pinned on legislators and branded as the most corrupt ever. The review of the NEP revealed embedded items, insertions, and double entries, which were traced back to the DBM and other government agencies.

Another factor contributing to the more intense attention to the NEP by Congress was President Ferdinand Marcos Jr.’s warning that Congress should not deviate from the proposed budget submitted by the Executive, or the bill would be returned to them even at the risk of a reenacted budget.

The past imbroglio has had a chilling effect on members of the House of Representatives. They are now unwilling to make corrections or “errata” to the NEP documents, fearing they may again be accused of manipulating the budget.

Thus, the proposal to return the NEP to the DBM has snowballed.

The ongoing skirmish is reminiscent of the conflict between House Majority Leader Rolando Andaya Jr. and Budget Secretary Benjamin Diokno in late 2018 and early 2019 over allegations of irregularities in the NEP.

The delay in passing the 2019 General Appropriations Act (GAA) led to a reenacted budget for the first quarter of that year.

Andaya, who later became the chairperson of the appropriations committee, clashed with Diokno over the proposed P3.757-trillion budget due to the executive insertions.

Diokno, the mentor of Budget Secretary Amenah Pangandaman, was accused by Andaya of inserting P75 billion worth of infrastructure projects primarily in the Department of Public Works and Highways (DPWH) budget, which he said were done without proper consultation or transparency.

Oddly, the insertions were primarily for flood control projects, with significant allocations directed to areas like Sorsogon and Casiguran, where Andaya claimed Diokno’s in-laws held political influence.

The current verbal tussle over this year’s budget and next year’s NEP also revolves around flood control projects.

Diokno denied the unauthorized insertions, saying that adjustments were made to meet the government’s infrastructure spending target of five percent of gross domestic product (GDP) — which is always a convenient excuse to ramp up spending.

The dreaded Disbursement Acceleration Program (DAP) during the administration of the late President Noynoy Aquino where P200 billion in “savings” was pilfered from the budget also hid behind the supposed need to stimulate spending.

Another relevant throwback was Andaya alleging that contractors had paid “commissions” or given cash advances to secure portions of the P75-billion projects linked to Diokno.

Andaya said a circular issued by Diokno allowed DPWH regional offices to conduct bidding for projects before the 2019 GAA was enacted, violating budgeting procedures.

Diokno angered members of the House of Representatives when he blocked the allocation of P45 billion from the Road User’s Tax for their use in the 2019 midterm elections.

The same quarrel has erupted over lump sum funds, also known as the pork barrel, the source of which has become confusing, depending on who is making the claim.

The easy equation: insertions are traced to senators and representatives who sneak their pet projects into the proposed budget.

With the 2026 budget under intense scrutiny, the DBM and the government agencies are emerging as the hidden culprits.