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Increasing unprogrammed funds not in line with reform push, analysts say

Business World Philippines

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December 22, 2025

THE bicameral conference committee's move to increase unprogrammed appropriations (UA) to over P243 billion is inconsistent with Philippine President Ferdinand R. Marcos, Jr.'s push for transparency, analysts said over the weekend, amid a widening corruption scandal.

- By Chloe Mari A. Hufana

The renewed reliance on unprogrammed funds sits uneasily with the government's reform narrative, even if such allocations are legal and long embedded in the budget process, Ederson DT. Tapia, a political science professor at the University of Makati, said.

"Transparency is not only about reporting after the fact," he said via Facebook Messenger. "It also involves predictability, traceability, and clarity at the moment funds are authorized."

"From this perspective [or the] expansion of unprogrammed appropriations, particularly after repeated public assurances of reform, weakens the credibility of a governance agenda that claims to move away from opaque fiscal practices," he added.

The proposed General Appropriations Act (GAA) for 2026 has been the subject of more scrutiny following allegations that billions of pesos of UA were inserted into this year's national budget.

The debate places Mr. Marcos at strategic crossroads as he weighs whether to assert a stricter interpretation of the GAA or tolerate discretionary mechanisms in the interest of administrative flexibility.

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