Cheyenne Suarez

Former Justice Antonio T. Carpio gestures as he speaks during a forum at the Kapihan sa Manila Hotel in Manila on March 6, 2024. Jonathan Cellona, ABS-CBN News

Article (news)

Carpio speaks up on unprogrammed appropriations for 2026

David Dizon

ABS-CBN News

Former Senior Associate Justice Antonio Carpio on Wednesday said he is OK with the P150 billion in unprogrammed appropriations in the 2026 national budget as long as government does not release funds if there is no excess revenue collections in all classifications.Carpio said unprogrammed appropriations do not have a budget of expenditures and identified sources of funds, and can only be used if there is an excess in revenue collections from taxes, new taxes, dividends and regulatory fees.“Nagbabakasakali lang gobyerno na ‘Uy, baka magkaroon ng excess collections. ‘Yun ‘yung rationale ng unprogrammed appropriations,” he said in a DZMM interview.He added: “It is almost impossible to exceed collections in all these categories.”He also noted government can only release funds &quot;to the extent of the excess.&quot;&quot;Hindi pwede na mag exceed ka ng 1 peso, mag ri-release ka ng P1 billion. It has to be equivalent to the amunt of the excess collection,&quot; he said.President Ferdinand Marcos Jr. has retained only <a href="https://www.abs-cbn.com/news/nation/2026/1/5/marcos-vetoes-nearly-p92-5-b-worth-of-unprogrammed-appropriations-for-2026-1039">3 items in unprogrammed allocations</a> in the 2026 GAA:• Support to Foreign-Assisted Projects (P97.30 billion)• Program on Risk Management (P3.6 billion)• Revised AFP Modernization Program (P50 billion)In a <a href="https://www.dbm.gov.ph/index.php/management-2/3768-unprogrammed-appropriations-in-the-fy-2026-national-budget-lowest-since-2019-government-vows-to-protect-it-from-abuse">statement</a>, Budget Secretary Rolly Toledo said unprogrammed appropriations are merely a standby authority that can only be used if there is “a clear and legal condition fulfilled such as extra revenues or loan.” He said unprogrammed appropriations have dropped from P807.2 billion in 2023, P731.4 billion in 2024, P363.4 billion in 2025 and now P150.9 billion in 2026, making this year’s level the lowest in seven years and even below pre-pandemic levels.Carpio, however, cautioned that another loan would have an inflationary effect such as increase in interest rates.  The former SC magistrate said unprogrammed appropriations cannot come from unused funds such as budget for school buildings that have not been built for the fiscal year. The UA also cannot come from “excess funds” from state insurers such as PhilHealth, since it is a trust fund.1Sambayan coalition earlier questioned before the Supreme Court the release of P60 billion in “excess funds” from PhilHealth to the Bureau of Treasury, which later went to unprogrammed appropriations such as flood control projects.The Supreme Court later voted unanimously to <a href="https://www.abs-cbn.com/news/nation/2025/12/5/supreme-court-orders-government-to-restore-p60-b-philhealth-fund-1435">declare void the transfer of the P60 billion</a> and ordered government to return the funds to PhilHealth. In his separate concurring and dissenting opinion, Justice Ramon Paul Hernando noted unprogrammed appropriations are unconstitutional in any form since it has no definite source of funds.Carpio rejected Executive Secretary Ralph Recto’s claim that the PhilHealth funds went to health services, saying there is a letter from Recto requesting PhilHealth to transfer funds to the Treasury for unprogrammed appropriations.

Former Senior Associate Justice Antonio Carpio on Wednesday said he is OK with the P150 billion in unprogrammed appropriations in the 2026 national budget as long as government does not release funds if there is no excess revenue collections in all classifications.

Former Senior Associate Justice Antonio Carpio on Wednesday said he is OK with the P150 billion in unprogrammed appropriations in the 2026 national budget as long as government does not release funds if there is no excess revenue collections in all classifications.