👉 Pagpapaliwanag sa “Unprogrammed Funds” sa Pambansang Badyet

I. Kahulugan

Ang Unprogrammed Funds o Hindi-Programadong Pondo ay bahagi ng pambansang badyet na hindi agad maaaring gastusin hangga’t walang sapat na koleksiyon ng kita o dagdag na pondo mula sa mga bagong buwis, pautang, o kita ng pamahalaan.

Ibig sabihin, stand-by fund ito — gagamitin lamang kung may sobrang kita o dagdag na revenue na papasok sa kaban ng bayan.

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II. Batayang Legal

• General Appropriations Act (GAA) — taunang batas sa badyet na naglalaan ng seksyon para sa Unprogrammed Funds.

• Executive Order No. 292 (Administrative Code of 1987) — nagbibigay kapangyarihan sa Pangulo na gamitin ang sobrang kita o savings para tustusan ang mga proyekto.

• Saligang Batas ng 1987, Artikulo VI, Seksyon 29 (1) — nagsasaad na walang perang mailalabas mula sa Bureau of Teasury o sa Kaban ng Bayan kung walang batas na nagbibigay pahintulot.

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III. Layunin at Katangian

Ang Unprogrammed Funds ay nagsisilbing reserbang pondo ng pamahalaan para sa mga di inaasahang pangangailangan o gastusin na wala sa orihinal na plano ng badyet.

Karaniwang ginagamit ito para sa:

• Mga proyektong pambansa o imprastraktura

• Tulong sa mga GOCCs o government corporations

• Pagtugon sa kalamidad at rehabilitasyon

• Pagbabayad ng utang o arrears ng gobyerno

• Mga programang may awtorisasyon ng Kongreso

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IV. Kailan Maaaring Ilabas

Maaaring ilabas ng Department of Budget and Management (DBM) ang Unprogrammed Funds kapag natugunan ang isa sa mga kundisyon:

1. May sobrang kita ang gobyerno kumpara sa target ng Department of Finance (DOF);

2. May bagong revenue source gaya ng buwis o singil na nagdadagdag ng kita;

3. May loan agreement o grant mula sa ibang bansa;

4. May pahintulot mula sa Pangulo batay sa sitwasyong pinansyal.

Kung wala ang alinman dito, mananatiling nakatengga o hindi magagamit ang Unprogrammed Funds.

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V. Halimbawa

Sa 2024 General Appropriations Act, halos ₱588 bilyon ang inilaan bilang Unprogrammed Funds.

Ang mga pangunahing layunin nito ay:

• Dagdag pondo para sa infrastruktura;

• Tulong sa mga lokal na pamahalaan (LGUs);

• Calamity at contingency response;

• Pagbabayad ng utang sa sektor ng enerhiya.

Ang aktwal na paglabas ng pondo ay nakadepende sa aktwal na koleksiyon ng kita at loan agreements.

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VI. Pangangasiwa at Pananagutan

• Ang DBM at DOF ang tumitiyak kung may sapat na kita bago maglabas ng pondo.

• Sinusuri ng Kongreso at ng COA ang paggamit nito.

• Dapat ipinapahayag sa publiko ang lahat ng releases upang maiwasan ang maling paggamit o “hidden funds.”

VII. Paghahambing

Aspeto	Programmed Funds (May plano)	Unprogrammed Funds (Stand-by lang)
Paglabas ng Pondo	Awtomatiko sa pag-apruba ng GAA	Depende kung may sobrang kita o bagong loan
Pinagmumulan	Regular na koleksiyon ng buwis	Sobrang kita, bagong revenue, o pautang
Gamit	Mga planadong proyekto	Mga hindi inaasahang pangangailangan
Nag-aapruba	DBM	DBM at DOF, may pahintulot ng Pangulo

VIII. Pagtataya

Ang Unprogrammed Funds ay mahalagang mekanismo ng gobyerno upang magkaroon ng kaluwagan o flexibility sa paggastos, lalo na sa panahon ng kalamidad o kakulangan sa pondo.

Ngunit kailangan pa ring bantayan at iulat nang malinaw ang paggamit nito upang hindi ito maging “palusot” o tagong pondo ng sinuman.

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IX. PANGHULING PABATID SA MGA TAGAPAKINIG

“Mga Katropa, tandaan — ang Unprogrammed Funds ay hindi masamang pondo. Isa itong reserbang panangga ng gobyerno laban sa biglaang gastusin. Pero tulad ng anumang pondo, dapat itong gamitin sa tama, may pahintulot, at may buong pananagutan sa taumbayan.”

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Here’s a curriculum-vitae-style explanation of “Unprogrammed Funds” in the Philippine budget process:

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CURRICULUM EXPLANATION

Title: Understanding Unprogrammed Funds in the Philippine National Budget

Prepared by: Terence Mordeno Grana

Date: October 2025

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I. Definition

Unprogrammed Funds (UF) are appropriations in the General Appropriations Act (GAA) that serve as a stand-by authority for additional government spending only when certain conditions are met.

They are not automatically released upon budget enactment. Instead, they may be used only when there are sufficient revenue collections, new loans, or excess income to support them.

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II. Legal Basis

• General Appropriations Act (GAA) — annually provides an Unprogrammed Fund section.

• Section 35, Book VI of Executive Order No. 292 (Administrative Code of 1987) — authorizes the President to augment appropriations from savings or excess revenue collections.

• Constitutional foundation: Article VI, Section 29 (1), 1987 Constitution — “No money shall be paid out of the Treasury except in pursuance of an appropriation made by law.”

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III. Purpose and Nature

Unprogrammed Funds act as a budgetary buffer for unforeseen needs that cannot be fully covered by the regular “programmed” budget.

They may finance:

• Priority infrastructure and development projects

• Subsidies and support to government-owned or controlled corporations (GOCCs)

• Disaster response and reconstruction

• Payment of government obligations (e.g., arrears, debt service)

• Special national programs authorized by Congress

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IV. Conditions for Release

The Department of Budget and Management (DBM) may release Unprogrammed Funds only if one or more of the following occur:

1. Excess revenue collections beyond the original revenue targets certified by the Department of Finance (DOF);

2. New revenue measures (e.g., new taxes or tariffs) that generate additional income;

3. Foreign project loans or grants with valid loan agreements; or

4. Special authority from the President based on fiscal viability.

Without these triggers, the Unprogrammed Funds remain unutilized.

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V. Example

In the 2024 GAA, the total Unprogrammed Fund was about ₱588 billion, a large portion earmarked for:

• Support to the National Government infrastructure program;

• Assistance to LGUs;

• Contingency and calamity response; and

• Payment of arrears for energy sector obligations.

Actual releases depend on revenue performance and loan availments during the fiscal year.

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VI. Oversight and Accountability

• The DBM and DOF jointly determine fiscal availability before releases.

• The Congressional Oversight Committee on Public Expenditures and the Commission on Audit (COA) monitor utilization.

• All releases are subject to Transparency and Performance Reporting, ensuring that Unprogrammed Funds do not become a “hidden” or “discretionary” fund.

VII. Summary

Aspect	Programmed Funds	Unprogrammed Funds
Release	Automatic upon GAA approval	Conditional
Funding Source	Regular revenue collections	Excess or new revenues, loans
Purpose	Regular, planned expenditures	Contingent or supplemental needs
Control	DBM (within programmed ceilings)	DBM + DOF (subject to certification)

VIII. Key Insight

Unprogrammed Funds embody the flexibility mechanism of the national budget — enabling government to respond to emergent priorities without violating fiscal discipline. However, their transparency and timing of releases remain critical to ensure they are not misused as “backdoor appropriations.”

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