By Benjamin Cuaresma
MANILA — The government is proposing P111.984 billion in unprogrammed appropriations for 2027, the lowest nominal amount since 2019, as the Department of Budget and Management (DBM) lays out tighter conditions for accessing the funds.
Acting DBM Secretary Kim Robert de Leon said the proposed allocation accounts for just 1.6 percent of the P7-trillion-plus 2027 expenditure program, also marking the lowest ratio of unprogrammed appropriations to total spending since 1991.
“This is the lowest proposed UA at the NEP (National Expenditure Program) nominal terms since 2019, and the lowest UA to total expenditure program ratio since 1991,” De Leon said during an economic forum at the Bangko Sentral ng Pilipinas Assembly Hall in Manila.
The proposed amount would be used to restore the fund balance remitted by the Philippine Deposit Insurance Corporation (PDIC) in 2024 and finance foreign-assisted projects, subject to conditions provided by law.
De Leon emphasized that inclusion of funds under the unprogrammed category does not automatically authorize government agencies to spend them.
“Unprogrammed does not mean unaccounted for. It is not a blank check, and it’s certainly not an unlimited spending authority,” he said.
He said releases can only be made for specified purposes once the conditions and triggers required by law have been satisfied.
De Leon said budget discipline must be maintained throughout the entire budget cycle, including after Congress approves the national spending plan.
“Transparency should not begin only when there is already a scandal. It must be built into the system before every single peso is spent,” he said.
The government is also implementing the new Government Procurement Act, which provides mechanisms aimed at strengthening competition, transparency and accountability in public procurement.
These include open contracting, public and civil society monitoring, video recording of procurement proceedings and disclosure of the beneficial owners of companies joining government bidding.
The DBM is strengthening its digital monitoring systems through the Centralized Open Monitoring Platform for Appropriations and Spending Statistics.
The platform enables citizens to track budget information from the National Expenditure Program and the General Appropriations Act, including allotments, obligations, releases and disbursements.
De Leon said government transactions remain subject to the independent audit authority of the Commission on Audit.
He also cited the government’s participation in the Philippine Open Government Partnership, which provides opportunities for civil society to take part in budget formulation, implementation and monitoring.
The proposed P111.984-billion allocation represents 1.6 percent of the 2027 expenditure program, with releases subject to conditions and triggers prescribed by law.
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