“We will make sure that the items in the unprogrammed appropriations are those that are really necessary,” Suansing said.
Among the safeguards adopted in the 2026 General Appropriations Act was a prohibition on using unprogrammed funds for infrastructure projects.
The restriction followed allegations that unprogrammed appropriations had been used to conceal budget insertions for flood control projects from 2023 to 2025.
For 2027, the Marcos administration proposed P111.984 billion in unprogrammed appropriations, down from P150.9 billion in the 2026 budget and the lowest nominal amount since 2019.
Acting Budget Secretary Robert Kim De Leon said the proposed standby funds are intended for necessary expenditures and foreign-assisted projects.
“We made it clear that unprogrammed appropriations under the NEP have necessary purposes and are consistent with the allowed utilization and in line with prudent fiscal spending,” De Leon said.
Unprogrammed appropriations serve as standby funds that may only be released when specified legal and revenue conditions are met.
The issue came under greater scrutiny following allegations that congressional insertions had been hidden in unprogrammed funds.
In an interview on DAILY TRIBUNE’s Straight Talk, Navotas Rep. Toby Tiangco alleged that projects purchased from former party-list Rep. Zaldy Co were accompanied by equivalent amounts moved to unprogrammed appropriations.
“For example, someone buys a P1-billion project. That P1 billion goes to the person who bought it, then the P1 billion in the budget is placed in the unprogrammed appropriations,” Tiangco claimed.
Unprogrammed appropriations reached P807.2 billion in 2023, P731.4 billion in 2024 and P363.2 billion in 2025.