THE Disbursement Acceleration Program (DAP) is a reincarnation of an old budget measure that was implemented during the time of the late strongman Ferdinand Marcos but declared unconstitutional by the Supreme Court in 1987.

In G.R. No. 71977, the Court ruled that Section 44 of Presidential Decree No. 1177, then known as the Budget Reform Decree of 1977, was null and void because it “allows the president to override the safeguards, form and procedures prescribed by the Constitution in approving appropriations.”

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