

Senator Christopher “Bong” Go raised concerns during the Department of Budget and Management’s (DBM) 2026 budget hearing, questioning the sharp rise in unprogrammed appropriations and the heavy share released to the Department of Public Works and Highways (DPWH).
He noted the disparity between the smooth release of infrastructure funds and the slow processing of Health Emergency Allowances for health workers.
Go cited figures showing unprogrammed appropriations jumping from P176 billion in 2021 to P731 billion in 2024.
He said releases to the DPWH grew from P1.8 billion in 2022 to P89 billion in 2023 and P240 billion in 2024. “For 2024 almost 50 percent of unprogrammed funds releases went to the DPWH,” he said.
Go pointed to special provisions in the General Appropriations Act requiring priority for personnel benefits and social services when spending excess revenues.
He said health workers who served during the pandemic deserved prompt payment. “What is this amount compared to the service they gave us during the pandemic?” he asked.
Senator Sherwin Gatchalian said pending HEA claims were still being validated by the Department of Health (DoH) and the DBM.
Go maintained that validation should not justify delays. “If you are releasing unprogrammed funds, maybe you can give priority to the HEA,” he argued.
He said many health workers had struggled to claim benefits long mandated by law. “They worked for this; these are services they rendered.”
Go urged the DBM and DoH to expedite validation and releases. “What is P1.4 billion compared to the releases of unprogrammed funds to the DPWH, which we know are being exploited by a few?”
Unprogrammed funds are standby appropriations in the national budget that can be released only if government revenues exceed targets, if new loans are secured, or if certain conditions are met.
While legal, the mechanism allows large sums to be disbursed outside the regular scrutiny applied to programmed items.
In the Philippine setting, where revenue projections vary, congressional insertions occur late in the budget cycle, and oversight is often uneven, unprogrammed funds can enable discretionary spending with limited transparency.
This flexibility has made the fund vulnerable to political influence, fund parking, and uneven prioritization, raising concerns about accountability and potential misuse.