Bohol Tribune
Opinion

EDITORIAL

CARTOON BY: AARON PAUL C. CARIL

EDITORIAL

Budget Without Bounds

“The General Appropriations Act is among the most consequential enactments of government. It determines how public resources will be used to respond to our people’s suffering and to advance their hopes and aspirations. It has never been a catalogue of licenses to abuse or to steal.” Justice Marvic Leonen’s words frame the Supreme Court’s ruling as more than an exercise in judicial arithmetic: Congress may revise the President’s spending plan, but it may not turn a ceiling into a skylight. By declaring the 2024 and 2025 General Appropriations Acts unconstitutional—and striking down key 2026 provisions—the Court has reminded the political branches that public money is governed by law, not legislative improvisation.

The numbers explain the alarm. Congress raised the 2024 unprogrammed appropriations by ₱449.5 billion and added ₱17.99 billion to the 2025 Special Road Fund, pushing total appropriations beyond the President’s recommendations. The Court also found a ₱12.75-billion increase in certain special accounts contrary to the Administrative Code. These were not harmless bookkeeping flourishes; they altered the fiscal program after the constitutional lines had been drawn.

Unprogrammed appropriations themselves remain permissible. Government needs limited standby funds for genuine contingencies. But a contingency fund without clear triggers, priorities, and limits is merely a blank check wearing sensible shoes. When broad conditions allow the Executive to decide later which projects receive money, legislative appropriation risks becoming executive allocation.

The ruling also exposes the democratic cost of opacity. Budget changes made through poorly documented bicameral negotiations may be technically dense, but their consequences are painfully concrete: roads, hospitals, wages, aid, and debt. The public should not have to solve a fiscal riddle to learn how billions were moved, added, or reserved. Transparency is not an ornament on the budget process; it is one of its load-bearing walls.

Still, constitutional correction must not become administrative chaos. The doctrine of operative fact protects irreversible programs whose beneficiaries acted in good faith, while leaving open the accountability of officials who designed or implemented unlawful arrangements. That balance is sound. Citizens should not lose legitimate services because officials crossed legal boundaries, but neither should completed spending become an automatic pardon.

The political branches should respond not with wounded pride but with better craft: itemized appropriations, recorded deliberations, enforceable release conditions, and real-time public disclosure. The Court has not forbidden government from spending boldly; it has forbidden government from spending vaguely. Its final warning should admit no evasion: “Those in the political departments must find the courage and moral clarity to hold their own leaders accountable when they betray the people they are sworn to serve.”

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