
SENATORS on Tuesday pushed for sweeping reforms in the country’s national budget process to ensure greater transparency and stronger fiscal discipline.
During a public hearing of the Senate Committee on Finance chaired by Sen. Sherwin Gatchalian, lawmakers discussed several measures aimed at overhauling the budgeting system and institutionalizing reforms in public financial management.
The proposed reforms aim to expand the participation of local government units and civil society organizations in the budget process, make budget documents more accessible for public scrutiny, and clarify technical budget terms such as “unprogrammed funds” and “special accounts.”
The measures also propose the full digitization of the budgeting process — from data gathering and preparation to the final signing of the spending plan — to improve efficiency and accountability.
Gatchalian said the proposals were prompted in part by controversies surrounding the 2025 budgeting process, which drew scrutiny following corruption allegations linked to Department of Public Works and Highways flood control projects.
“2025 was a tumultuous year for the budgeting process,” Gatchalian said. “We implemented various reforms during the deliberations on the 2025 budget. We introduced transparency measures to help the public better understand the budget process and to provide a clearer view of how the budget is deliberated, debated and eventually enacted.”
However, the senator noted that many transparency initiatives were introduced on an ad hoc basis and were not yet embedded in law.
The proposals aim to institutionalize such reforms to ensure consistency in future budget cycles.
Among the measures discussed was Sen. Erwin Tulfo’s Senate Bill 1358, which seeks to strengthen the country’s public financial management system and reinforce Congress’ constitutional power over government spending.
Tulfo stressed that the national budget — formally known as the General Appropriations Act — is the most significant piece of legislation passed by Congress each year, as it determines how government funds are allocated across key sectors such as infrastructure, health, education and social services.
“The national budget, also known as the General Appropriations Act, is widely regarded as the most important piece of legislation that Congress passes each year,” Tulfo said in Filipino. “It sets out how we allocate government funds to programs and projects that affect the lives of our people.”
He added that the existing budgeting system remains fragmented and vulnerable to inefficiencies due to limited transparency and public participation.
“To address these concerns, we need to strengthen public financial management and institutionalize reforms that will make the process more accountable and transparent,” Tulfo said.
He cited reforms introduced during deliberations on the 2026 national budget, when bicameral conference committee meetings between the Senate and the House of Representatives were livestreamed for the first time, allowing the public to observe negotiations on the final allocation of funds.



