DAVAO City Third District Representative Isidro Ungab raised concerns about the “inconsistent computation” of the 2025 General Appropriations Act (GAA), particularly regarding the education sector's budget allocation, which he noted was not the highest among government departments.
Ungab highlighted discrepancies between the education sector's budget and the Department of Public Works and Highways (DPWH). He said the Department of Budget and Management's (DBM) computation during the 2025 GAA signing was inconsistent with previous budget allocations.
He explained that the executive branch, through the DBM, had submitted documents such as the National Expenditure Program (NEP), Budget of Expenditure and Sources of Financing (BESF), and the President’s Budget Message to Congress, listing the education sector as a top recipient of the 2025 budget. However, Ungab argued that based on his analysis, education did not receive the highest allocation.
“The bicam approved 2025 General Appropriations Act or GAA will show that the DPWH got the highest share of the budget in the amount of 1.114 Trillion which is higher than the Education Sector total allocation of 984 Billion. Only 26 Billion was vetoed by the President, which still makes the DPWH budget the department with the highest allocation of 1.088 Billion compared to that of the Education Sector,” Ungab said in a press release on Friday, January 3, 2025.
Salary differential issue
Ungab also questioned the inclusion of salary differentials in the education sector’s budget. He said such items have traditionally been part of the Miscellaneous Personnel and Benefits Fund (MPBF) since 2007. Adding these to the education and DPWH budgets, he argued, could be interpreted as “earmarking” and may misrepresent the actual allocations.
He expressed concerns that these adjustments could be an attempt to “skirt the fundamental law” requiring education to have the highest budgetary priority, as mandated by the Constitution.
“This is the first time that adjustments are made, additional items are included and some projects are excluded to and from the Education sector, as well as the DPWH budget,” he said.
Ungab detailed the changes in the MPBF. The total allocation in the NEP was ₱163.333 billion, but during the Bicameral Conference, it was reduced by ₱54.205 billion, leaving ₱109.128 billion. Of this, ₱70 billion was earmarked for salaries, ₱60.590 billion for the education sector, ₱1.217 billion for DPWH, and ₱8.192 billion for other departments.
He added that only ₱26 billion was directly vetoed from the DPWH budget, while the ₱168 billion in unprogrammed appropriations remains unfunded.
DBM reacts
DBM Undersecretary Goddes Hope Libiran clarified in a comment that the computation cited by Ungab came from the Congress Bicameral Conference Committee, not the DBM.
Libiran said that the education budget encompasses more than just the Department of Education (DepEd). It also includes agencies such as the Technical Education and Skills Development Authority (Tesda), the Commission on Higher Education (Ched), State Universities and Colleges, and the Philippine Science High School.
She cited Section 5(5), Article XIV of the 1987 Constitution, which states, “The State shall assign the highest budgetary priority to education,” explaining that this applies to the entire education sector, not just DepEd. RGP
