The paper trail of the massive unprogrammed appropriations (UAs), which keep growing each year, leads to the doorsteps of the highest levels of government.

UAs are lump sum appropriations and — under the Revised Administrative Code of 1987 or Executive Order (EO) 292 — their release is subject to presidential approval.

Davao City Rep. Sid Ungab said that Congress, however, has included a special provision in recent General Appropriations Acts (GAA) allowing the Secretary of the Department of Budget and Management (DBM) to authorize releases for UAs.

Ungab, a former chairperson of the House appropriations committee, said this gives rise to a legal question: Is this special provision another instance of a “rider,” where the General Appropriations Act — a general law — effectively amends a special law such as EO 292?

A similar provision in the 2024 budget allowed the Secretary of the Department of Finance to sweep government-owned and controlled corporations (GOCCs) of excess funds to plug the financing needs of UAs, which were pet projects of members of Congress.

Akbayan Rep. Chel Diokno said that in its present form, there is no need to allocate hundreds of billions of pesos to UAs, which got more than P243 billion in the proposed 2026 national budget.

“I can understand the small amount that went there. That was the practice, but not those huge amounts,” he said.

“The UAs are vulnerable to the exercise of discretion. In effect, they’re discretionary funds that do not pass the scrutiny of Congress, and it is up to the DBM to decide how, when, and how much will be used,” he said.

It is still possible the UAs will fund the notorious pet projects of legislators because of the leeway given to the DBM regarding the use of unprogrammed provisions.

Diokno said the special provision that gave the DBM broad powers over the UA may go against Congress’  power of the purse, “that should remain with Congress always.”

For instance, Diokno said that while flood control projects have been removed from the proposed 2026 budget, unprogrammed funds can still be used for the purpose, keeping the DPWH in projects.

The DBM’s authority skips the accountability measures, which “really goes against the way Congress should process the budget.”

Another item that has become a sore point is the failure of Congress to allot funds for the government’s debt to health workers going back to the Covid-19 pandemic.

“That is truly alarming and infuriating. Because we know how much sacrifice our health workers made during that time, and they should have been properly compensated since,” according to Diokno.

For the budget watchdogs, the buck has to stop somewhere.

“When we speak of huge amounts being allocated, what we would call insertions during the bicameral conference committee process, that responsibility really remains with the leadership of both Houses,” Diokno said.

A small committee, made up of House appropriations committee chairperson Zaldy Co and then Senate president Chiz Escudero, is accused of inserting massive amounts into the 2024 and 2025 budgets.

The whole circus is unfolding through the UA, which has been subverted to resurrect the unconstitutional pork barrel and is now being exposed as being maintained by leaders of both the executive and legislative branches.

The budget manipulations can only be possible under a mafia of thieves.