The PHP 6.793-trillion 2026 National Budget reflects a disciplined, transparent, and people-centered approach to governance—one that puts Filipino needs first while protecting public funds—according to Department of Budget and Management (DBM) Acting Secretary Rolando “Rolly” Toledo.

 

In an interview with The Spokes, Secretary Toledo said the 2026 budget is designed to deliver real benefits to Filipinos, while keeping government spending responsible and sustainable.

 

“Ang PHP 6.793 trillion National Budget ay people-centered, disiplinado, at transparent,” Toledo said.

 

 

Toledo explained that while government agencies submitted over PHP 11 trillion worth of proposed programs and projects, the budget process required tough choices to ensure that only programs that could be responsibly funded—and effectively implemented—were included.

 

“Hindi porke may proposal, automatic kasama na sa budget. Kailangan itong pagdaanan sa tamang proseso. That is how we protect public funds and ensure na ang bawat pisong ginagastos ay may malinaw na pakinabang sa mamamayan,” Sec. Toledo said.

 

He emphasized that the administration chose discipline over excess, resulting in what he described as “a budget we can be proud of.”

 

“Nakipag-ugnayan kami sa stakeholders, kabilang ang civil society organizations. Mas pinahusay pa namin ang deliberation process para mas maging bukas at mas matibay ang budget,” Toledo added.

 

 

The Acting Secretary likewise highlighted ongoing DBM reforms that strengthen transparency, accountability, and results-based budgeting. These include the Public Financial Management Competency Program, expanded digitalization initiatives, and broader citizen participation throughout the budget cycle.

 

“Hindi dapat nagtatapos ang citizen participation sa pag-approve ng budget. Dapat tuloy-tuloy ito hanggang sa implementation at monitoring,” Toledo stressed.

 

He cited concrete transparency measures such as the accreditation of civil society organizations, live-streamed budget deliberations, and technology-enabled monitoring platforms that allow citizens to submit photos and reports on project implementation. Through Project DIME, DBM also uses satellite imagery and third-party monitoring to strengthen oversight.

 

“Transparency, accountability, at citizen participation ang pinanghahawakan natin—mlalo na sa ilalim ng Open Government Partnership,” Toledo said, noting his role as a staunch advocate of the Philippine Open Government Partnership.

 

 

Addressing public concerns, Toledo clarified that Unprogrammed Appropriations (UA) are standby funds, not part of the regular PHP 6.793-trillion budget, and never automatically released.

 

“Hindi ito blank check. Hindi ito magic fund. At lalong hindi ito discretionary,” Toledo said.

 

He emphasized that the release of UA is a highly regulated and transparent process, strictly governed by the General Appropriations Act (GAA) and the DBM Citizen’s Charter,m.

 

The Secretary stressed that Unprogrammed Appropriations are neither pork barrel nor a discretionary fund, but a part of the national budget law, reviewed and approved by Congress, and implemented strictly by the Executive within the bounds of the GAA.

 

“Hindi po ito lump-sum na walang malinaw na paggagamitan. Naka-enumerate ang bawat item at malinaw ang layunin,” Toledo explained.

 

On its legal basis, Toledo pointed out that the constitutionality of the Unprogrammed Appropriations has already been upheld by the Supreme Court.

 

In Belgica v. Executive Secretary, the Court categorically ruled that the Unprogrammed Appropriations are constitutional, explaining that as long as an appropriation passes the singular correspondence test—meaning it has a clearly discernible singular purpose—it is valid.

 

For the UA, the Court recognized that this singular purpose is to provide a standby appropriation sourced from unexpected or windfall revenues to finance specific programs and projects already enumerated in the GAA.

 

 

Toledo underscored that public accountability is at the heart of the Unprogrammed Appropriations (UA) process, with multiple layers of safeguards firmly in place to ensure that every peso released is lawful, justified, and transparent.

 

He further emphasized that the DBM releases funds only to government agencies, and never to politicians, intermediaries, individuals, or private entities, ensuring that public funds remain insulated from political influence. All releases, he added, are supported by complete and compliant documentation, backed by verified fiscal certifications, and carried out in full accordance with the DBM Citizen’s Charter. Every UA transaction is likewise subject to post-audit by the Commission on Audit (COA), providing an additional layer of independent oversight.

 

Toledo explained that no UA release can be made unless strict mandatory conditions are first satisfied. These include the submission of a formal request by the implementing agency, duly endorsed by the Department Secretary or Agency Head, and the presentation of complete and compliant documentation, and proof of implementation readiness. Each request is then subjected to a thorough evaluation by the DBM,. When applicable, the process also requires a certification from the Bureau of the Treasury confirming the availability of excess or new revenues.

 

Only after all these requirements are fully met, Toledo said, can the DBM proceed with the issuance of a Special Allotment Release Order (SARO).

 

“The rule is simple and unwavering,” Toledo said. “No request, no supporting documents, no excess revenues—no release.”

 

He further noted that the level of Unprogrammed Appropriations in FY 2026 is the lowest since 2019.

 

 

On support for local government units (LGUs), Toledo reaffirmed the administration’s commitment to devolution and local empowerment.

 

He emphasized that safeguards remain firmly in place to ensure that public funds are insulated from political influence and used strictly for their intended purposes.

 

 

Reflecting on nearly four decades of government service and his unexpected designation as Acting Secretary, Toledo acknowledged the weight of public scrutiny surrounding the national budget, underscoring that leadership demands accountability.

 

“Kung mapapatunayan na may maling nangyari sa implementation ng budget at DBM ang may pananagutan, haharapin ko iyon. Ang pamumuno ay may kaakibat na pananagutan,” he said.

 

“Ang hangarin ko ay iwan ang institusyon na mas matatag, mas bukas, at mas pinagkakatiwalaan ng taumbayan,” Toledo concluded.