Philippines Supreme Court voids portions of 2024-2026 budgets

In a landmark en banc decision, the Supreme Court of the Philippines has declared key portions of the 2024, 2025, and 2026 General Appropriations Acts unconstitutional. The ruling, penned by Senior Associate Justice Marvic M. V. F. Leonen, strikes down over ₱467 billion in unauthorized congressional insertions.

The Court found that Congress, through the Bicameral Conference Committee, inflated unprogrammed appropriations and special road fund allocations beyond the constitutional budget ceiling set by the President. Specifically, the 2024 General Appropriations Act (RA 11975) was declared unconstitutional due to ₱449.5 billion in unprogrammed appropriations added beyond the President’s recommendation.

The decision also addresses the authority of the Ombudsman, ruling that the office does not require a final finding from the Commission on Audit (COA) before initiating investigations. Furthermore, the ruling establishes strict conditions to eliminate vague lump sums and removes liability immunity for the authors and implementors of unconstitutional budgetary insertions, unless good faith is proven.