The Manila Times hit the nail right on the head when the Supreme Court (SC) on Tuesday declared the Disbursement Acceleration Program (DAP) unconstitutional, with 13 justices out of 14 voting against it.
In an exclusive report on June 16, The Times said an overwhelming majority of the SC justices would rule that the program–a brainchild of the Department of Budget and Management–is illegal.
In the decision released this morning, the justices were unanimous in declaring Department of Budget Circular 541, which gave life to DAP, illegal and unconstitutional.
Also declared illegal were the cross-border transfers of the savings of the Executive department to augment the appropriations of offices outside the Executive, funding of projects, activities and programs that were not covered by any appropriation in the General Appropriations Act (GAA), the withdrawal of unobligated allotment from the implementing agencies and the declaration of the withdrawn, unobligated allotments and unreleased appropriations as savings prior to the end of the fiscal year and without complying with the statutory definition of savings contained in the GAA.
The Supreme Court likewise voided the use of unprogrammed funds despite the absence of a certification by the National Treasurer that the revenue collections exceeded the revenue targets for noncompliance with the conditions provided by the GAA.