augment an item in the general appropriations law”, and the transfer is within the respective offices of the President including the entire executive branch, the Senate, the House of Representatives, the Supreme Court and the constitutional commissions.
8. During the period from October 2011 through September 2013, President Aquino personally and directly approved, authorized, directed and ordered the establishment and implementation of a Disbursement Acceleration Program (DAP) that pooled public funds from various appropriations, and applied the funds to uses other than those for which such funds were appropriated by law. 9. For this purpose, President Aquino personally and directly approved the following executive memoranda: (a)Memorandum for the President dated October 12, 2011 (
FY 2011 Proposed Disbursement Acceleration Program (Projects and Sources of Funds
); (b)Memorandum for the President dated December 12, 2011 (
Omnibus Authority to Consolidate Savings/Unutilized Balances and its Realignment
); (c)Memorandum for the President dated June 25, 2012 (
Omnibus Authority to Consolidate Savings/Unutilized Balances and their Realignment
); (d)Memorandum for the President dated September 4, 2012 (
Release of funds for other priority projects and expenditures of the Government
); (e)MemorandumforthePresidentdatedDecember19,2012 (
Proposed Priority Projects and Expenditures of the Government
); (f)Memorandum for the President dated May 20, 2013 (
Omnibus Authority to Consolidate Savings/Unutilized Balances and their Realignment to Fund the Quarterly Disbursement Acceleration Program
); and (g)Memorandum for the President dated September 25, 2013 (
Funding for the Task Force Pablo Rehabilitation Plan
10. Meanwhile on 18 July 2012, Secretary Florencio B. Abad of the Department of Budget and Management, acting in his capacity as
of President Aquino, issued National Budget Circular No. 541 directing the “Withdrawal of Agencies’ Unobligated Allotments as of June 30, 2012.”
11. “Taken together, all the issuances showed how the DAP was to be implemented and funded, that is — (1) by declaring “savings” coming from the various departments and agencies derived from pooling unobligated allotments and withdrawing unreleased appropriations; (2) releasing unprogrammed funds; and (3) applying the “savings” and unprogrammed funds to augment existing PAPs or to support other priority PAPs.”
12. As fate sealed it, “(on) September 25, 2013, Sen.
Araullo, et al, v. Aquino, et al, G.R. No. 209287, 01 July 2014, pages 55-56.
Id, pages 36-43.
Id, pages 43-47.
Id, page 47.