MANILA — Senate President Pro Tempore Panfilo “Ping” Lacson maintained that unprogrammed appropriations in the national budget are constitutional and necessary, provided they strictly adhere to the safeguards outlined in the General Appropriations Act (GAA).

Lacson issued the statement after Supreme Court Justice Ramon Paul Hernando said the inclusion of unprogrammed appropriations in the GAA is unconstitutional and “repugnant.”

“With all due respect to Justice Hernando, ‘Unprogrammed Appropriations’ under the Special Purpose Fund is necessary to augment certain items under the regular budget as long as the same strictly complies with the three special provisions under the GAA,” Lacson said.

He identified the safeguards as: excess non-tax revenue collections, the existence of a new or accompanying revenue measure, and approved loans. He added that only the President may authorize augmentations for justifiable reasons to fully implement specific programs, activities, and projects.

Lacson said unprogrammed appropriations became “controversial and legally infirm” under the 2024 GAA due to two additional special provisions inserted during the bicameral conference committee. These involved the inclusion of government-owned and controlled corporations such as PhilHealth, as well as foreign-assisted projects.

He noted that the Senate version of the 2026 budget bill has already removed the provision covering GOCCs.

Lacson, a long-time watchdog of the national budget, has repeatedly warned against the misuse of unprogrammed funds. From 2023 to 2025 alone, he said, P151.426 billion was spent on flood control projects under unprogrammed appropriations, on top of the P1.006 trillion allocated for flood control under the programmed budget.