THE Department of Budget and Management (DBM) on Sunday said it will comply with the Supreme Court’s directives on the government’s 2026 unprogrammed appropriations (UA) as it remains committed to implementing the 2026 General Appropriations Act (GAA) in accordance with the Constitution and applicable laws.
“The DBM will observe the applicable Supreme Court directives concerning these provisions, without prejudice to the government’s right to seek reconsideration through appropriate judicial processes,” the DBM said.
“Unaffected provisions remain implementable, subject to their respective legal bases, funding conditions, and established budgetary procedures,” it said.
The department issued its position as the government assesses the legal, fiscal and operational implications of Supreme Court directives on unprogrammed appropriations or UAs, which could affect the implementation of certain provisions of the national budget.
The DBM said it would observe the applicable directives while coordinating with the Office of the Solicitor General (OSG) and other concerned government offices to determine the appropriate next steps.
Budget Secretary Kim Robert De Leon said releases charged against the 2026 UA as of Oct. 22 were limited to foreign-assisted projects, which are subject to a separate funding condition that was not invalidated by the court.
The UA mechanism has been subject to scrutiny because funds placed under a UA are not automatically available for spending and depend on the fulfillment of conditions set under the General Appropriations Act.
UAs in the 2026 General Appropriations Act (GAA) have been reduced to P150.9 billion. It was previously set at P249.9 billion, which is 3.68 percent of the national expenditure program (NEP).
Several items proposed under unprogrammed appropriations were vetoed, including P6.90 billion for government-owned and -controlled corporations, P14.62 million for prior years’ local government unit shares, and P43.25 billion for the payment of personnel services requirements.
Also vetoed were P4.32 billion for the Comprehensive Automotive Resurgence Strategy (CARS) Program, P250 million for the Automotive Industry Competitiveness or RACE Program, P2.0 billion for insurance of government assets and interests, and P35.77 billion intended as government counterpart funding for certain foreign-assisted projects.
The P150.9-billion remaining UA was allocated for specific and authorized purposes, led by support for foreign-assisted projects amounting to P97.31 billion. This includes P34.24 billion for maintenance and operating expenses and P63.07 billion for capital outlays.
Another P3.6 billion is set aside for the government’s program on risk management, while P50.0 billion is allocated for the Revised Armed Forces of the Philippines Modernization Program, bringing the total UA allocation to P150.91 billion.
