The proposed 2027 National Expenditure Program (NEP) has sparked concerns over unprogrammed appropriations (UA), with House Senior Deputy Minority Leader Leila M. de Lima calling for an end to funding while the constitutionality of UA remains pending before the Supreme Court.
De Lima expressed her stance after the Cabinet approved the proposed 2027 NEP, which outlines a P7.200-trillion national budget for 2027, equivalent to 21.7% of gross domestic product. The amount is P407 billion, or 6% higher than this year's P6.793-trillion national budget.
De Lima emphasized that as long as the Supreme Court has not issued a ruling on the constitutionality of UA, opportunities for corruption in the budget will continue to persist. She added that until the Supreme Court resolves this issue, lawmakers will continue to call for Congress not to allocate funds for unprogrammed appropriations.
Analysts have also weighed in on the issue, with greater transparency throughout the budget process being cited as a key factor in insulating the proposed 2027 budget from legal challenges. However, some have noted that the budget was made with little adherence to transparency, leaving the public in the dark about its contents.
Experts have called for greater transparency, including publishing congressional amendments in real time, identifying their proponents and justifications, and making bicameral deliberations publicly accessible. They have also emphasized the need for a publicly accessible comparison between the Executive's proposed National Expenditure Program and the final General Appropriations Act, as well as for bicameral conference committee deliberations and supporting budget documents to be made readily available to the public.
The government's limited fiscal space next year makes prioritization and accountability even more important, with transparency advocacy group G-Watch calling for the government to accompany the budget with corruption prevention measures. The group also hopes that the proposed 2027 budget will not retain unprogrammed appropriations.
Experts have noted that the DBM has maintained that the UA is constitutional and may only be released under conditions specified by law. However, this stance has been met with skepticism, with some arguing that the practice is tantamount to undue delegation of Congress' power of the purse to the Executive.
With the proposed 2027 budget set to be scrutinized in the coming months, it remains to be seen whether lawmakers will heed the calls for greater transparency and accountability in the budget process.