Lacson defends unprogrammed funds as constitutional but calls for 'strict safeguards'
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Senate President Pro Tempore Panfilo “Ping” Lacson asserted on Tuesday that unprogrammed appropriations in the national budget are constitutional and even essential, so long as they are released only under the strict conditions outlined in the General Appropriations Act (GAA).
Lacson’s statement came in response to Supreme Court Justice Ramon Paul Hernando, who earlier described the inclusion of unprogrammed appropriations in the GAA as unconstitutional and “repugnant.”
“With all due respect to Justice Hernando, ‘Unprogrammed Appropriations’ under the Special Purpose Fund is necessary to augment certain items under the regular budget as long as the same strictly complies with the three Special Provisions under the GAA,” Lacson said.
These three safeguards require that funds may be released only if—(a) there is excess non-tax revenue collection; (b) a new or accompanying revenue measure is enacted, or; (c) approved loans are available.
Lacson emphasized that only the President may approve such augmentations, and only for justifiable reasons tied to the full implementation of programs, activities, and projects explicitly itemized in the budget.
The senator, long recognized as a vigilant watchdog of the national budget, likewise noted that the controversy surrounding unprogrammed appropriations stemmed from two additional special provisions inserted during the 2024 budget’s bicameral conference committee proceedings.
These provisions expanded the allowable use of unprogrammed funds to include government-owned and controlled corporations, such as PhilHealth, and foreign-assisted projects.
Lacson criticized the insertions as “legally infirm,” saying they departed from the established safeguards governing such allocations.
He added that the Senate’s version of the 2026 budget bill has already corrected these issues, removing the provision allowing releases to GOCCs.
Billions spent on flood control
Lacson has repeatedly warned against abuses involving unprogrammed appropriations, citing that from 2023 to 2025, the government spent P151.426 billion on flood control projects using unprogrammed funds, which, on top of P1.006 trillion allocated for the same purpose under the programmed budget.
The senator maintained that while unprogrammed funds serve a legitimate purpose, they must not be used as a “budgetary backdoor” to finance items that cannot be justified under the regular appropriations.
