[In This Economy] Marcos’ Unconstitutional Budgets: Accountability in Question

The Supreme Court of the Philippines has declared the General Appropriations Acts for 2024 and 2025 unconstitutional, a ruling that has sent shockwaves through the Marcos administration and Congress. The decision, delivered on October 20, 2026, highlighted significant breaches in budgetary protocols, particularly regarding unprogrammed appropriations.

This ruling is historic and rare, as it directly addresses the irregularities in how funds were appropriated, specifically emphasizing that both programmed and unprogrammed appropriations must adhere to the constitutional budget ceiling. This ceiling was notably exceeded by Congress, prompting the Supreme Court's intervention.

Understanding Unprogrammed Appropriations

Unprogrammed appropriations are funds that the government can access under specific conditions. They are supposed to serve legitimate purposes, yet the Supreme Court's ruling clarified that these funds must still fall within the established constitutional limits. In the case of the proposed budget for 2024, Congress inflated the unprogrammed funds from P281.9 billion to P731.4 billion, a staggering increase of approximately 159%.

The Supreme Court's ruling has significant implications for the legislative process. It restricts Congress's ability to manipulate budgetary allocations, particularly with unprogrammed funds, which have been criticized as a form of 'pork barrel' spending.

Calls for Accountability

As the Department of Budget and Management is tasked with providing a detailed accounting of the affected funds, there are increasing calls for accountability from both the executive and legislative branches. President Ferdinand Marcos Jr. and his budget officials must address how such flawed budgets were approved without proper scrutiny.

Moreover, as Congress now drafts the 2027 budget, it faces pressure to ensure compliance with the Supreme Court's directives. The need for transparency in the reconciliation of budgetary changes is paramount, as each addition must have a clear purpose and financial backing.

The Path Forward

Despite the Supreme Court's ruling serving as a victory for budget advocates and the Filipino public, the effectiveness of these changes remains to be seen. The upcoming budget process will be crucial in determining whether Congress and the Marcos administration will truly reform their budgeting practices or continue with business as usual.

The public's trust in government spending hangs in the balance. If lawmakers shift their pork projects to programmed funds, as has been suggested, without addressing the underlying issues, it may only be a matter of time before similar anomalies arise again.

The question remains: will the Marcos administration take concrete steps to rectify past mistakes, or will it allow a culture of impunity to persist in Philippine governance? The answer may determine the future integrity of the country’s financial management.