DBM outlines plan to immunize spending from Congress tweaks

THE Department of Budget and Management (DBM) said it has prescribed measures for agencies finding their budgets disrupted by last-minute adjustments by Congress.

“This is to clarify matters pertaining to the instruction of President Ferdinand R. Marcos, Jr. to various National Government Agencies (NGAs) to ensure sufficient funding of legacy projects and programs, which were affected by Congress-introduced changes or adjustments in the 2025 General Appropriations Act (GAA),” the DBM said in a statement. 

Mr. Marcos had directed agencies to focus on programs ready for implementation and to look for possible savings that can be reprogrammed, in light of “suboptimal” spending plans resulting from budget cuts.

The DBM said it is committed to remedy any funding deficiencies of various departments in 2025, through the use of the Contingent Fund or Unprogrammed Appropriations, as well as savings realized by the agencies.

It said any such releases are subject to conditions and requirements prescribed in the applicable Special and General Provisions contained in the P6.326-trillion 2025 GAA.

“First, available allotments within an agency’s budget can be declared as savings, as defined in Section 77 of the General Provisions of the 2025 GAA. The utilization of these funds will be subject to the rules on augmentation provided in Section 78,” it said.

Tapping of the Contingent Fund — which is used exclusively for requirements of new and/or urgent projects and activities — must be paid during the year, and requires Presidential approval.

The DBM also listed the infrastructure and social programs that may be covered by Unprogrammed Appropriations. The conditions attached to the use of such funds include the availability of excess revenue, which must be certified by the Bureau of the Treasury.

“We are one with the President in addressing the validated funding deficiencies,” the DBM said.

“Nevertheless, it is understood that the process and procedures to be undertaken shall strictly adhere to budgeting, accounting, and auditing laws, rules and regulations,” it added.

In a separate statement, the DBM also rejected allegations that it altered the GAA.

“There is no truth to the rumors disseminated by fake news peddlers and professional government destabilizers that the DBM edited the 2025 General Appropriations Act to fill in the blanks, as there is no single page or figure missing from the 2025 GAA,” the DBM said. — Aubrey Rose A. Inosante