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Unprogrammed funds and its hidden perils

Manila Bulletin

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October 10, 2025

In a democracy, the power of the purse should not be treated merely as an administrative function-it is moral, as well.

It reflects the priorities of a nation, the accountability of its leaders, and the values we uphold. That is why unprogrammed appropriations-those discretionary funds outside the national budget's carefully vetted line items-pose a grave danger to fiscal discipline, transparency, and democratic oversight.

The government's practice of allocating vast sums under the ambiguous category of "unprogrammed appropriations" may be deemed a fiscal sleight of hand that grants the Executive branch, and to some extent the Legislative, an alarming level of discretion. These funds, released only when there is "excess revenue" or foreign funding, are often treated as a convenient reservoir for pet projects, political favors, or last-minute spending sprees. And because they are not subject to the same scrutiny as regular budget items, they are a breeding ground for misuse.

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