Article VI, Section 25 (5) of the 1987 Constitution provides:

Section 25 !""" (5)#o l$% sh$ll &e p$ssed $uthori'in( $n) tr$nsfer of $ppropri$tions* ho%ever, the +resident, the +resident of the Sen$te, the Spe$,er of the -ouse of .epresent$tives, the Chief /ustice of the Supre0e Court, $nd the he$ds of Constitution$lCo00is sions 0$), &) l$%, &e $uthori'ed to $u(0ent $n) ite0 in the (ener$l $ppropri$tions l$% for their respective offices fro0 s$vin(s in other ite0s of their respective $ppropri$tions 1

2n the other h$nd, Ch$pter 5, 3oo, VI, Section 49 of the.evised 1987 Ad0inistr$tive Code provides:

Section 49

Authorit) to 5se S$vin(s for Cert$in +urposes 6 S$vin(s in the $ppropri$tions provided in the

7ener$l Appropri$tions Act 0$) &e used for the settle0ent of the follo%in( o&li($t ions incurred durin( $ current fisc$l )e$r or previous fisc$l )e$rs $s 0$) &e $pproved &) Secret$r) in $ccord$nce %ith rules $nd procedures $s 0$) &e $pproved &) the +resident:

(1) Claims of officials, employees and laborers who died or were injured in line of duty, including burial expenses as authorized under existing law;

(2) Commutation of terminal lea es of employees due to retirement, resignation or separation from the ser ice through no fault of their own in accordance with the pro isions of existing law, including unpaid claims for commutation of maternity lea e of absence;

(!) "ayment of retirement gratuities or separation pay of employees separated from the ser ice due to go ernment reorganization;

(#) "ayment of salaries of employees who ha e been suspended or dismissed as a result of administrati e or disciplinary action, or separated from the ser ice through no fault of their own and who ha e been subse$uently exonerated and reinstated by irtue of decisions of competent authority;

(%) Cash awards to deser ing officials and employees in accordance with ci il ser ice law;

(&) 'alary adjustments of officials and employees as a result of classification action under, and implementation of, the pro isionsof the Compensation and "osition Classification (ct, including positions embraced under the Career )xecuti e 'er ice;

(*) "eso support to any underta+ing that may be entered into by the go ernment with international organizations, including administrati e and other incidental expenses;

(,) Co ering any deficiency in peso counterpart fund commitments for foreign assisted projects, as may be appro ed by the "resident;

(-) "riority acti ities that will promote the economic well being of the nation, including food production, agrarian reform, energy de elopment, disaster relief, and rehabilitation.

(1/) 0epair, impro ement and reno ation of go ernment buildings and infrastructure and other capital assets damaged bynatural calamities;

(11) )xpenses in connection with official participation in trade fairs, ci ic parades, celebrations, athletic competitions andcultural acti ities, and payment of expenses for the celebration of regular or special official holidays;

(12) "ayment of obligations of the go ernment or any of its departments or agencies as a result of final judgment of the Courts; and

(1!) "ayment of alid prior year1s obligations of go ernment agencies with any other go ernment office or agency, including go ernment2owned or controlled corporations.

Contendin( th$t 8is&urse0ent Acceler$tion +ro(r$0(8A+) is cre$ted %ithin the &ounds of the $fore0entioned l$% s$nd Constitution$l provisions, the 839 0$de specific $lloc$tions fro0 the 8A+ in f$vour of Cordiller$ +eople:s ;i&er$tion Ar0) $0ountin( to +1 5 3illion, $nother $lloc$tion $0ountin( to +1 83illion %$s (iven to the 9oro #$tion$l ;i&er$tion <ront

(9#;<) $nd $nother +7== 9illion for $ssist$nce to >ue'on +rovince ?hese $re entirel) ne% &ud(et ite0s not included in the 7ener$l Appropri$tions Act (7AA) previousl) $uthori'ed &) Con(ress

Another set of $lloc$tions fro0 the 8is&urse0entAcceler$tion +ro(r$0 (8A+) includes 0ore th$n +1 3illion toSen$tors in the )e$r 2=12 $s st$ted $nd $d0itted &) respondent<lorencio 3 A&$d ?his f$ct %$s $lso confir0ed &) then Sen$tor /o,er Arro)o th$t +1 12 3illion %$s $lloc$ted to Sen$tors sourcedfro0 the 8is&urse0ent Acceler$tion +ro(r$0 (8A+) $fter thei0pe$ch0ent tri$l of then Chief /ustice .en$to Coron$

Sen$te +resident 8rilon hi0self %$s the @+.292?2.1 $s then Ch$ir0$n of the Sen$te <in$nce Co00ittee, on the use $nd dis&urse0ents fro0 the fiction$l 8evelop0ent Acceler$tion +ro(r$0 (8A+) of the $0ount of 2ne 3illion ?en 9illion <ive -undred ?hous$nd +esos (+hp1,=1=,5==,=== ==) $lle(edl) for the I0pe$ch0ent of Chief /ustice .en$to Coron$ <or the record, I reiter$te th$t 9r 8rilon rele$sed to hi0self 2ne -undred 9illion +esos (+hp1==,===,=== ==), or 9 9A of this fund 9r 8rilon should forth%ith &e directed to return th$t full $0ount of 2ne -undred 9illion +esos (+hp1==,===,=== ==) $s

%ell $s &e held cri0in$ll) $ccount$&le for the full $0ount of 2ne 3illion ?en 9illion <ive -undred ?hous$nd +esos(+hp1,=1=,5==,=== ==) th$t he dis&ursed As $ result of the cre$tion $nd i0ple0ent$tion of the 8is&urse0ent Acceler$tion +ro(r$0 (8A+), $ tot$l $0ount of+1B7 B 3illion %$s rele$sed $s of 2cto&er 1, 2=1B ?he $0ount includes the +82 5 3illion rele$sed in 2=11 $nd the +54 8 3illion rele$sed in the )e$r 2=12 ?hese f$cts $re st$ted $nd $d0itted &) no other th$n the Secret$r) of 839 hi0self, respondent <lorencio 3 A&$d ?he 839 0$int$ins th$t 8is&urse0ent Acceler$tion +ro(r$0 (8A+) is cre$ted throu(h the Constitution$l po%er ofthe +resident to $u(0ent s$vin(s $s provided in Article VI,Section 25 (5) of the 1987 Constitution in rel$tion to 3oo, VI,Ch$pter 5, Section 49 of the .evised 1987 Ad0inistr$tive Code