THE government exceeded the 2025 national budget by more than P160 billion via unprogrammed appropriations (UAs) based on data from the Department of Budget and Management (DBM).
Preliminary figures showed the budget had ballooned from the approved P6.326 trillion to P6.486 trillion as of end-December, with P160.59 billion added to unprogrammed appropriations.
The DBM has reported disbursing 97.7 percent or P3.59 trillion of the allocated P3.68 trillion for government departments in the 2025 General Appropriations Act (GAA).
For special purpose funds, disbursements were at 93.6 percent, totaling P495.6 billion of the total allocation of P529.6 billion.
The Development Budget Coordination Committee has set a P6.43-trillion disbursement goal for this year, up from 2025’s P6.005 trillion and equivalent to 21.1 percent of gross domestic product.
The use of unprogrammed funds — standby appropriations that will only be released if revenue targets are exceeded or other sources are secured — have come under scrutiny in the wake of last year’s massive flood control project scandal.
On Tuesday, Budget Secretary Rolando Toledo said he wanted to limit unprogrammed funds in the national expenditure program to only 3.0 percent to tighten fiscal discipline and prevent excessive increases in standby funds.
“I can go lower by 3.0 percent probably, not just 5 percent, just to minimize our program appropriations level,” Toledo told reporters.
Under the 2025 GAA, unprogrammed funds were set at P531.665 billion. DBM data have shown actual unprogrammed appropriations last year reached only P218.19 billion.
For this year, unprogrammed funds in the 2026 GAA have been set at P150.9 billion.
In the current system, UAs are supposedly intended for foreign-assisted projects, whose timing depends on the approval process of the Economic Development Council.
The largest share of unprogrammed fund releases last year, amounting to P110.36 billion, went to support foreign-assisted projects. The biggest recipient was the Department of Public Works and Highways, which received P58.85 billion, followed by the Department of Transportation at P30.71 billion.
Smaller but notable allocations were released to the Department of Social Welfare and Development (DSWD) at P6.94 billion and the Department of Health (DOH) at P3.72 billion.
Another major component of the unprogrammed fund releases was the P51.97 billion allocated for strengthening assistance to government infrastructure and social programs, of which the DSWD received the largest share at P20.49 billion. It was followed by the Department of Education (DepEd) at P9.89 billion and the Department of Agriculture with P8.85 billion.
Personnel services requirements also received 20.45 billion, with the largest releases going to the DOH at P5.79 billion and the DepEd at P5.35 billion. The Department of the Interior and Local Government received P2.15 billion while the Department of National Defense was allocated P1.61 billion for personnel needs.
Defense spending was further supported through P15.70 billion released for the Revised Armed Forces of the Philippines Modernization Program.
Additional unprogrammed releases included P6.27 billion in budgetary support to government-owned and -controlled corporations, entirely earmarked for the National Food Authority, as well as P2.0 billion for the Marawi Siege Victims Compensation Program.
