Title
Supreme Court
Civil Service Commission vs. Department of Budget and Management
Case
G.R. No. 158791
Decision Date
Feb 10, 2006
The Supreme Court upheld fiscal autonomy, ruling that DBM's cash payment schedule violated the constitutional mandate for automatic and regular fund releases to agencies like CSC, despite revenue shortfalls.

Case Summary (G.R. No. 158791)

Differentiation Between Automatic Appropriation and Automatic Release

– Automatic appropriation: a congressionally fixed budget percentage (objected to by Commissioner Ople).
– Automatic release: executive duty to disburse approved funds without further legislative or executive trimming (endorsed by Commissioner Monsod).

DBM’s Cash Payment Schedule Mechanism

DBM prepares an Agency Budget Matrix (ABM) and issues allotments as obligation ceilings. Entities with fiscal autonomy receive full‐amount allotments “not needing clearance.” Monthly Notices of Cash Allocation (NCAs) then fund allotments according to actual revenue collections, borrowings, deficit ceilings and disbursement programs. Shortfalls in revenue trigger proportional reductions across all agencies under this cash‐management regime.

Court’s Rejection of Proportional Reduction Policy

The Court held that revenue shortfalls do not justify proportionate withholding of autonomously appropriated funds. The DBM retains discretion to fully fund fiscal-autonomous agencies despite overall deficit, especially where such agencies account for less than 3% of the national budget. Any policy that reduces approved appropriations contravenes the constitutional mandate of automatic release.

Legislative Intent in the FY 2002 GAA (R.A. No. 9162, Sections 62–64)

Sections 62 and 63 address impoundment and unmanageable deficit broadly, while Section 64 specifically protects fiscal‐autonomous agencies from retention or reduction. Congressman Andaya’s sponsorship speech criticized general impoundment powers but did not override the explicit carve-out for autonomous entities. References to local government units in Section 63 do not extend reduction authority to constitutional commissions.

Interpretation of the 1993 Resolution on Judiciary Fiscal Autonomy

The Court’s A.M. No. 92-9-029-SC Resolution mandated automatic and regular release of judicial appropriations “subject to availability of funds.” This qualification acknowledges timing and scheduling but does not pe

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