THE JUDICIARY

1
I. MANDATE
1.1 The Philippine Judiciary refers to the court system composed of
the Supreme Court and the Lower Courts, Presidential Electoral
Tribunal, Sandiganbayan, Court of Appeals and Court of Ta
Appeals.
1
!t has the power to interpret the law to settle disputes
concerning legally recogni"ed rights or duties between the State
and pri#ate persons or between indi#idual litigants in cases
properly brought before the $udicial tribunals.
%
1.% Supreme Court and the Lower Courts. The Supreme Court of the
Philippines and the Lower Courts perform ad$udicati#e functions
#ested on them by the Philippine Constitution and other applicable
laws. Their $udicial power includes &the duty of the courts of $ustice
to settle actual contro#ersies in#ol#ing rights which are legally
demandable and enforceable, and to determine whether or not
there has been a gra#e abuse of discretion amounting to lac' of or
ecess of $urisdiction on the part of any branch or instrumentality of
the (o#ernment.)
1.* Presidential Electoral Tribunal. The Presidential Electoral
Tribunal is the sole $udge of all contests relating to the election,
returns, and +uali,cations of the President and the -ice.President
of the Philippines and promulgates rules for the purpose. The
Tribunal hears and decides en banc all presidential and #ice.
presidential election contests. !t eercises the same powers which
the law confers upon the courts of $ustice, including the issuance of
subpoena and subpoena duces tecum, the ta'ing of depositions, the
arrest of witnesses for the purpose of compelling their appearance,
the production of documents and other e#idence, and the
compulsory compliance with its orders.
1./ Sandiganbayan. The Sandiganbayan 0S12 tries and decides
criminal and ci#il cases against go#ernment o3icials and employees
accused of graft and corruption and similar other o3enses.
11
This document was prepared by Aurea H. Sempio as an input to the deliberations
of the House Committee on Appropriations on the FY 201 proposed !ational
"ud#et. The report bene$ted from inputs of %irector %ina de &esus'(asa#ui and
from o)erall #uidance of Actin# %irector *eneral +omulo ,.-. -iral. &r.
http/0www.slideshare.net0brianbelen0the'philippine'1udiciary.2downloaded 23 &une
20145.
2
http/00www.slideshare.net01u)y6pascua01udicial'dept 2downloaded 23 &une 20145.
1
1.4 Court of Appeals. The Court of Appeals 0CA2 is #ested with the
power to re#iew all ,nal $udgments, decisions, resolutions, orders or
awards of 5egional Trial Courts and +uasi.$udicial agencies,
instrumentalities, boards or commissions, ecept those falling
within the appellate $urisdiction of the Supreme Court6 to try cases
and conduct hearings, recei#e e#idence and perform any and all
acts necessary to resol#e factual issues raised in cases falling within
its original and appellate $urisdictions, including the power to grant
and conduct new trials or further proceedings. !t issues writs of
mandamus prohibition, certiorari, habeas corpus, +uo warrant and
auiliary writs or processes, and writs of amparo and habeas data in
the eercise of its concurrent $urisdiction with the Supreme Court,
Sandiganbayan, and the 5egional Trial Courts.
1.7 Court of Tax Appeals. The Court of Ta Appeals 0CTA2 has
eclusi#e appellate $urisdiction to re#iew by appeal decisions or
inaction of the Commissioner of !nternal 5e#enue or of the
Commissioner of Customs in#ol#ing their respecti#e responsibilities
under the 8ational !nternal 5e#enue Code and the Customs Law,
respecti#ely, and those of the Secretary of 9inance in automatic
re#iew cases where the decisions of the Commissioner of !nternal
5e#enue or of Customs fa#orable to the tapayer are ele#ated to the
9inance Secretary6.
CTA also re#iews those ta cases ele#ated to the Secretary of Trade
and !ndustry, in the case of non.agricultural product, commodity or
article6 or the Secretary of Agriculture, in the case of agricultural
product, commodity or article, in connection with the imposition of
the Anti.:umping :uty, Counter#ailing and Safeguard :uty. This
original and appellate $urisdiction includes criminal cases in#ol#ing
#iolations of the 8ational !nternal 5e#enue Code or the Tari3 and
Customs Code6 decisions of 5egional Trial Courts 05TCs2 in local ta
cases, and of the Central 1oard of Assessment Appeals 0C1AA2 in
cases in#ol#ing the assessment and taation of real property6 and
collection of taes the assessment of which has already become
,nal.
II. BUDGET ALLOCATION, 2013-2015
%.1 The ;udiciary<s proposed budget for %=14 is P%=.* billion which is
/.>? or P>/* million higher than the current year<s spending
program of P1>.* billion 2see Table 15. @f this proposal, the
Supreme Court and Lower Courts 0SCLC2 will get A>? or P1A.1
billion6 Presidential Electoral Tribunal 0PET2 P>1.% million6
%
Sandiganbayan P/1=.% million6 Court of Appeals 0CA2 P1,/77.*
million6 and Court of Ta Appeals 0CTA2 P%4*.A million.
TABLE 1
BUDGET BY DEPARTMENT/AGENCY, FY 2013-2015
Particulars
Levels (in million pesos)
Growth Rates (%)
2013 2014 2015 2013-2014 2014-2015
he !u"iciar# 1$%520&' 1(%341&$ 20%2$4&( 4&4 4&(
Supreme Court and the Lower Courts 16,342.6 17,101.5 18,063.4 4.6 5.6
Presidential le!toral "ri#unal 66.0 $1.2 $1.2 38.2 0.04
Sandi%an#a&an 41$.1 405.0 410.2 '3.4( 1.3
Court o) *ppeals 1,411.7 1,48$.0 1,466.3 5.5 '1.5(
Court o) "a+ *ppeals 281.3 255.2 253.8 '$.3( '0.5(
Source of basic data: Budget of Expenditures and Sources of Financing (BESF), 2014 & 2015
! 1
st
"e#e$ %ourts: &etropo$itan 'ria$ %ourts (&e'%s), &unicipa$ 'ria$ %ourts in %ities (&'%%s), &unicipa$ 'ria$ %ourts (&'%s),
&unicipa$ %ircuit 'ria$ %ourts (&%'%s), and t(e S(ari)s %ircuit %ourts (S%%s)
2
nd
Le,el Courts- .e%ional "rial Courts '."Cs( and the Shari/a 0istri!t Court 'S0Cs)
%.% 9or %=14, the SCLC gets the highest increase at 4.7? 0P>7%
million2, higher than its last year<s /.7? raise 0PB4A.> million2. The
Sandiganbayan follows with 1.*? increase 0P4 million2 after a
budget cut of *./? 0P1/ million2. The PET<s budget will stay at
P>1.% million which is *A.%? higher than its P77 million allocation
in %=1*.
%.* The CA which gets B.%? of the ;udiciary budget will ha#e a budget
reduction of 1.4? 0P%* million2 in %=14. @n the other hand, the
CTA budget will be further reduced to P%4*.A million6 the %=1*
budget is much higher at P%A1.* million.
By Ob!"# $% E&'!()*#+,!
%.1 Personal Services PS! are pro#isions for the payment of salaries,
wages and other compensation 0i.e. meritCsalary increase, C@LA,
honoraria and commutable allowances2 of permanent, temporary,
contractual and casual employees.
%.% Dore than B=? of all ;udiciary agency budget, ecept
Sandiganbayan, goes to PS. 8ote that the share of PS in the PET<s
budget increased from B=./? in %=1* to A7.*? in %=14 while that
of the CTA decreased from P1>4.> million in %=1* to P1A1.* million
by %=14.
TABLE 2
BUDGET BY AGENCY AND OBJECT OF E-PENDITURE
Particulars
Levels (in million pesos) )hare to otal (%) Growth Rate (%)
2013 2014 2015 2013 2014 2015 13-14 14-15
*
)* an" Lower *ourts
P) 13,667.7 13,661.4 14,321.1 83.6 7$.$ 7$.3 0.0 4.8
+,,- 2,674.$ 3,266.2 3,427.4 16.4 1$.1 1$.0 22.1 4.$
*, 1 174.0 314.$ 0.0 1.0 1.7 1 81.0
otal 16,342.6 1.%101&53 1$%0'3&42 100&0 100&0 100&0 4.6 5.6
Pres& -lectoral ri/unal
P) 46.5 78.7 78.7 70.4 86.3 86.3 6$.4 0.0
+,,- 1$.5 12.5 12.5 2$.6 13.7 13.7 136.1 0.3
*, 1 1 1 0.0 0.0 0.0 1 0.0
otal ''&0 (1&2 (1&2 100&0 100&0 100&0 38.2 0.0
)an"i0an/a#an
P) 202.$ 1$4.$ 201.3 48.4 48.1 4$.1 14.0 3.3
+,,- 124.0 121.0 123.8 2$.6 2$.$ 30.2 12.4 2.4
*, $2.2 8$.1 85.1 22.0 22.0 20.8 13.3 14.5
otal 41$.1 405&0 410&2 100&0 100&0 100&0 13.4 1.3
*ourt o1 2ppeals
P) 1,008.1 1,001.7 1,04$.0 71.4 67.3 71.5 10.6 4.7
+,,- 377.1 417.3 417.3 26.7 28.0 28.5 10.7 0.0
*, 26.5 70.0 1 1.$ 4.7 0.0 163.$ 1100.0
otal 1%411&.0 1%4$$&(' 1%4''&2. 100&0 100&0 100&0 5.5 11.5
*ourt o1 a3 2ppeals
P) 1$5.$ 180.$ 181.3 6$.6 70.$ 71.4 17.7 0.2
+,,- 31.6 71.3 72.5 11.2 27.$ 28.6 125.4 1.8
*, 53.8 3.0 1 1$.1 1.2 0.0 1$4.4 1100.0
otal 2$1&3 255&2 253&$ 100&0 100&0 100&0 1$.3 10.5
Source of basic data: Budget of Expenditures and Sources of Financing (BESF), 2015
%.* Dost of the agencies will ha#e increases in personal ser#ices in
%=14, ecept for the PET. The increase in the PS budget of the SCLC
0P74>.B million or /.A?2 will go to lump.sum fund for ,lling of
positions 0P*4*.4 million2, pension for ci#ilian personnel
0P*/%./ million2, representation and transportation allowances
0P17.* million2, and bonus 0PA.% million2, among others.
%./ Deanwhile, the P7./ million 0*.*?2 raise in Sandiganbayan<s PS
budget goes to pension for ci#ilian personnel 0P4.A million2, lump.
sum for ,lling of positions 0P/>7,===2, and bonus 0PA*,===2.
%.4 The CA<s P/B.* million 0/.B?2 increase in PS will be used for
personnel economic relief allowance 0P4>.A million2, pension for
ci#ilian personnel 0P/4.B million2, lump.sum for ,lling of position
0P1A.% million2, and longe#ity pay 0P1.7 million2. The CTA, on the
other hand, is getting a slight increase of =.%? from a P14 million or
B.B? budget cut in its Personal Ser#ices in %=1/.
%.7 !t was also noted that &@ther Personnel 1ene,ts) amounting to P*.1
billion constitute almost %=? of the entire PS pac'age 2see table 75.
TABLE 3
BREA.DO/N OF PER0ONAL 0ER1ICE0, 2015
Particulars
2mount
(in million pesos)
)hare to otal
(%)
Salaries and 2a%es 7,562.80 47.7
/
Salaries and 2a%es 1 Casual3Contra!tual 2$.6 0.2
Personal !onomi! .elie) *llowan!e 657.20 4.1
.epresentation *llowan!e 307.10 1.$
"ransportation *llowan!e 306.$0 1.$
Clothin%34ni)orm *llowan!e 136.$0 0.$
Su#sisten!e *llowan!e 3.20 0.0
Produ!ti,it& 5n!enti,e *llowan!e 54.80 0.3
Lon%e,it& Pa& 182.50 1.2
6ear1end 7onus 630.20 4.0
Cash 8i)t 136.$0 0.$
9ther 7onuses and *llowan!es 13.00 0.1
.etirement and Li)e 5nsuran!e Premiums 785.50 5.0
Pa%15758 Contri#utions o) Ci,ilian Personnel 32.$0 0.2
Philhealth Contri#utions 71.70 0.5
mplo&ees Compensation 5nsuran!e Premiums 32.70 0.2
Pension 7ene)its 1,82$.70 11.5
9ther Personnel 7ene)its 3,071.00 1$.4
"otal 15,844.60 100.00
Source of basic date: Budget of Expenditures and Sources of Financing (BESF), 2015
%.B Table / compares the number of a#ailable permanent positions and
the number of ,lled positions. The largest number of un,lled
positions may be noted in the SCLC and the CA.
TABLE 2
0TAFFING 0UMMARY
3NUMBER OF PERMANENT PO0ITION0
Particulars
2013 2014 2015
2vaila/le 4ille" 5n1ille" 2vaila/le 4ille" 5n1ille"
SCLC 31,817 25,211 6,606 32,448 25,247 7,201
same
as 2014
P" 151 66 85 151 66 85 1do1
Sandi%an#a&an 385 32$ 56 385 332 53 1do1
C* 1,742 1,4$5 247 1,742 1,488 254 1do1
C"* 335 242 $3 335 250 85 1do1
%.A "aintenance and #ther #perating Expenses "##E2 are
current ependitures which include supplies and materials,
transportation and tra#el allowances, and utilities 0water, power,
etc.2. D@@E allocations for %=1*.%=14 are shown in Table %.
%.> @#erall, the D@@E budget of the ;udiciary will increase by /.*?
0P174 million2, a big chun' of which will go to SPLC 0P171 million2.
All other agencies will ha#e minimal D@@E increase, ecept CA
which will get the same amount of D@@E 0P/1B.* million2.
4
%.1= The SCLC<s D@@E increase of P174 million may be bro'en down
intoE supplies and materials epenses 0PB=.A million2, con,dential,
intelligence and etraordinary epenses 0P/% million2,
communication 0P1B.* million2, utility 0P11.> million2, general
ser#ices 0PA.4 million2, and tra#elling epenses 0P7.> million2.
%.11 Fnder the Special Pro#isions, the amount of P1.*4 billion
appropriated for the D@@E of the lower courts shall be e+uitably
allocated by the Supreme Court based on the standards prescribed
for lower courts by the Supreme Court in consultation with the
:1D.
To facilitate the utili"ation of said D@@E allocation and ensure that
the re+uirements of lower courts are readily a#ailable and pro#ided,
the Procurement Ser#ices, through its 5egional :epots shall
pro#ide an easy access facility for lower courts to source all their
supplies, materials and e+uipment from the procurement agency.
%.1% Capital #utlay C#! refers to appropriations for the purchase of
goods and ser#ices, the bene,ts of which etend beyond the ,scal
year and which add to the assets of the (o#ernment. C@ allocations
for %=1*.%=14 are shown on table %.
%.1* Among the ;udiciary o3ices, only the SCLC will get additional
capital outlay of P1/1 million while all other agencies will
either ha#e reduction in C@ 0Sandiganbayan2 or no C@ at all 0PET,
CA and CTA2.
By P,$4,567, A"#*8*#*!7 5() P,$!"#7
%.1/ Supreme Court and the Lower courts$ @f the proposed P1A.1
billion obligation budget of the SCLC for %=14, P1B./ billion will
re+uire new appropriations from Congress. The di3erence of P7>B
million represents 5etirement and Life !nsurance Premiums 05L!P2
which is automatically appropriated. The o#erall increase for the
SCLC<s new appropriations in %=14 is 4.A? 0P>4A million2.
%.14 As shown in Table 4, P11.> million (7A.*?2 of the SCLC budget will
go to @perationsC D9@ ! G 5esolutionsC:ecisions in Appealed and
@ther Cases under !ts ;urisdiction. This year 0%=1/2, total allocation
for operations amount to P1=.4 billion. 8ote that a budget of PB/A
million is pro#ided for the ad$udication of constitutional +uestions
appealed and other cases.
TABLE 5
0UPREME COURT OF THE PHILIPPINE0 AND THE LO/ER COURT0
PROGRAM0 AND PROJECT0
7
Particulars
Level (in millions pesos) )hare to otal (%)
Growth Rates
(%)
2013 2014 2015 2013 2014 2015 13-14 14-15
General 2"ministration an" )upport 5%02( 5%'$1 5%2($ 33&4 34&' 30&5 13&0 -'&.
,perations (%$21 10%524 11%$'3 '5&3 '4&1 '$&3 .&2 12&.
+4, 6 7 Resolutions89ecisions in 2ppeale"
an" ,ther *ases un"er 6ts !uris"iction
a. *d:udi!ation o) .e%/l "rial Court Cases 5,5$7 5,$51 6,362 37.2 36.3 36.6 6.3 6.$
#. *d:udi!ation o) ;etropolitan Court Cases 482 522 558 3.2 3.2 3.2 8.3 6.$
!. *d:udi!ation o) ;uni!ipal "rial Court Cases in
Cities 1,056 1,144 1,1$7 7.0 7.0 6.$ 8.3 4.6
d. *d:udi!ation o) ;uni!ipal Cir!uit Court Cases 1,318 1,435 1,53$ 8.8 8.7 8.$ 8.$ 7.2
e. *d:udi!ation o) ;uni!ipal Court Cases 1,128 1,213 1,267 7.5 7.4 7.3 7.5 4.5
). *d:udi!ation o) Shari<a 0istri!t Court Cases 26 27 27 0.2 0.2 0.2 3.8 0.0
%. *d:udi!ation o) Shari<a Cir!uit Court Cases $4 107 108 0.6 0.7 0.6 13.8 0.$
h. *d:udi!ation o) Child and =amil& Court Cases 56 57 57 0.4 0.3 0.3 1.8 0.0
i. 9perationali>ation o) the .e%ional Court
*dministration 9))i!e 62 68 0.4 0.4 4.3 $.7
:. *d:udi!ation o) Constitutional ?uestions
appealed and other !ases 748
otal Pro0rams 14%$4( 1'%205 1.%1'1 ($&. ($&$ ($&$ (&1 5&(
Pro:ects; Locall#-4un"e" Pro:ects
du!ation not 0e)ina#le #& Le,el 1 30 30 0.2 0.2 0.0
a. Su#sid& to the 5nte%rated 7ar o) the
Philippines )or the +panded Le%al *id Pro%. 30 30 30 0.2 0.2 0.2 0.0 0.0
#. nterprise 5n)ormation S&stems Plan '5SP( 160 173 175 1.1 1.1 1.0 8.1 1.2
!. Constru!tion3.epair3.eha#ilitation o) @alls o)
Austi!e 1 1 0&0 0.0
otal Pro:ects 1(1 203 205 1&3 1&2 1&2 '&3 1&0
otal <ew 2ppropriations 15%040 1'%40$ 1.%3'' 100&0 100&0 100&0 12&' 5&$
Source of basic data: *enera$ +ppropriations +ct (*++), 201,, 2014 and -ationa$ Expenditure .rogra/ (-E.) 2015
!ncluded in the SCLC new appropriation is an amount of P%.A4
billion which is intended for ,lling up of un,lled positions 0including
that for the Presidential Electoral Tribunal2 as of :ecember %=1*.
The Sandiganbayan, CA and CTA ha#e also their speci,c budget for
the purpose. Fnder the Special Pro#isions they need to submit to
the @3ice of the President +uarterly reports on budget utili"ation.
%.14 Enterprise !nformation Systems Plan, a locally.funded pro$ect, will
recei#e additional P% million or 1.%? increase while the annual
subsidy to the !ntegrated 1ar of the Philippines 0!1P2 stays at P*=
million.
%.17 Presidential Electoral Tribunal. The proposed new
appropriations for the PET amounts to PAA.1 million while the
automatic appropriations 05L!P2 amounts to P*.1 million
or a total obligation budget of P>1.% million. As shown in Table 7,
P44.A million 07*./?2 of new appropriations for PET will go to
(ASS whereas its ma$or ,nal output 0D9@ !2 will only get P*%.%
million 0*7.7?2.
B
TABLE 9
PRE0IDENTIAL ELECTORAL TRIBUNAL, PROGRAM0 AND ACTI1ITIE0
Particulars
Level (in million pesos) )hare to otal (%) Growth Rates (%)
2013 2014
2015
2013 2014 2015 13-14 14-15
General 2"ministration an" )upport 50&2 55&$ 55&$ 5.&2 '3&4 '3&4 11&2 0
1. 8eneral ;ana%ement and Super,ision

1 13.2 13.2 15.0 15.0 0
2. =undin% re?uirements )or the )illin% o)
un)illed positions

1 42.6 42.6 48.4 48.4 0
,perations 3.&' 32&2 32&2 42&$ 3'&' 3'&' -14&4 0
+4, 6 7 9ecisions8Resolutions o1 *ases
6nvolvin0 the Presi"ent an" the =ice
Presi"ent
a. *d:udi!ation o) le!toral
Cases3Contests 5n,ol,in% the President
and Bi!e President o) the .epu#li! 37.6 32.2 32.2 42.8 36.6 36.6 114.4 0
otal <ew 2ppropriations $.&$ $$ $$ 100&0 100&0 100&0 0&2 0
Source of basic data: *enera$ +ppropriations +ct (*++), 201,, 2014 and -ationa$ Expenditure .rogra/ (-E.) 2015
%.1B Sandiganbayan. The proposed new appropriations for
Sandiganbayan is P*>A.4 million which is 1.*? higher than current
year<s budget of P*>*./ million 2see Table 35. @perations get
B1./? a#erage of the Sandiganbayan<s annual budgetHa large part
of which goes to trial of cases, preparation and promulgation of
decisions and issuance process.
TABLE :
0ANDIGANBAYAN, PROGRAM0 AND ACTI1ITIE0
Particulars
Level (in million pesos) )hare to otal (%) Growth Rates (%)
2013 2014
2015
2013 2014 2015 13-14 14-15
General 2"ministration an" )upport ((&$ ($&4 (( 2'&2 25&0 24&$ -1&4 0&'
a. 8eneral mana%ement and super,ision 72.8 78.7 78.8 1$.1 20.0 1$.8 8.1 0.1
#. =undin% re?uirements )or the )illin% o)
un)illed positions 27 1$.7 20.2 7.1 5.0 5.1 -2.&0 2&5
)upport to ,perations 13&3 12&4 12&4 3&5 3&2 3&1 -'&$ 0&0
a. *d:udi!ation o) Cases in,ol,in% 8ra)t C
Corruption Pra!ti!es Committed #&
Pu#li! 9))i!ials, mplo&ees C
*!!ompli!es 1 12.4 12.4 3&5 3.2 3.1 0&0
#. Condu!t o) le%al resear!h and
te!hni!al studies 13.3 1 1 - - - - -
,perations 2'$&2 2$2&' 2$. .0&4 .1&$ .2&0 5&4 1&'
+4, 6 7 Resolutions89ecisions o1
*ases un"er 6ts !uris"iction
A
1. 0o!Detin%, pro!essin%, reportin% and
!alendarin% o) !ases )or hearin% and
!ondu!t o) pro!eedin%s 5$.4 61.6 63.3 15.6 15.7 15.$ 3&. 2&$
2. "rial o) !ases, preparation and
promul%ation o) de!isions and
issuan!e pro!esses 208.8 221 223.8 54.8 56.2 56.2 5.8 1.3
otal <ew 2ppropriations 3$1&2 3(3&4 3($&5 100&0 100&0 100&0 3&2 1&3
Source of basic data: *enera$ +ppropriations +ct (*++), 201,, 2014 and -ationa$ Expenditure .rogra/ (-E.) 2015
%.1A Court of Appeals. As in the case of PET, a large portion 0a#erage
of 7/.1?2 of the budget of Court of Appeals is eaten up by general
administration and support ser#ices or (ASS 2see Table 85. !t is
noted that no funds were allocated for payment of compensation of
Attorney.de.@3icio in %=1/ and %=14. Deanwhile the funding
re+uirements for the ,lling up of positions will increase from PA=./
million to P>A.4 million or %%.4? after its budget was reduced from
P1%*.B million in %=1*

TABLE ;
COURT OF APPEAL0, PROGRAM0 AND ACTI1ITIE0
Particulars
Level (in million pesos) )hare to otal (%)
Growth Rates (%)
2013 2014
2015
2013 2014 2015 13-14 14-15
General 2"ministration an" )upport $3$&5 $34&2 $$.&' ''&4 '2&$ '3&2 -0&5 '&4
1. 8eneral mana%ement and
super,ision 714.8 753.$ 78$ 56.6 56.7 56.2 5.5 4.7
2. Pa&ment o) !ompensation o)
*ttorne&1de19))i!io 0.01

1 1 0.0
3. =undin% re?uirements )or the
)illin% o) un)illed positions 123.7 80.4 $8.5 $.8 6.0 7.0 135.0 22.5
,perations 424&2 4(4&( 51'&' 33&' 3.&2 3'&$ 1'&. 4&4
+4, 6 7 Resolutions89ecisions in
2ppeale" an" ,ther *ases
un"er 6ts !uris"iction
a. *d:udi!ation o) *ppealed and
9ther Court Cases 424.2 4$4.$ 516.6 33.6 37.2 36.8 16.7 4.4
otal <ew 2ppropriations 1%2'2&. 1%32(&1 1%404&2 100&0 100&0 100&0 5&3 5&.
%.1> Court of Tax Appeals. The total new appropriations for the Court
of Ta Appeals is P%/%.B million in %=14 which is =.A? lower than
this year<s new appropriation of P%//.7 million. Dore than 44? of
the annual appropriation of CTA goes to (ASS.
TABLE <
COURT OF TA- APPEAL0, PROGRAM0 AND ACTI1ITIE0
Parti!ulars
Level (in million pesos) )hare to otal (%) Growth Rates (%)
2013 2014 2015 2013 2014 2015 13-14 14-15
General 2"ministration an"
)upport
143&( 13'&' 13'&2 '1&4 55&$ 5'&1 -5&1 -0&3
1. 8eneral m%t and super,ision $5.1 $6.$ $$.3 40.6 3$.6 40.$ 1.$ 2.5
2. *ttendan!e in !on)eren!es and
seminars
0.4

1
1 0.2
3. =undin% re?uirements )or the
)illin% o) un)illed positions
48.4 3$.7 36.$ 20.6 16.2 15.2 118.0 17.1
,perations (0&' 10$ 10'&5 3$&' 44&2 43&( 1(&2 -1&4
>
+4, 6 7 Resolutions89ecisions o1
*ases un"er 6ts !uris"iction

a. *d:udi!ation o) "a+, Customs,
and *ssessment Cases
$0.6 108 106.5 38.6 44.2 43.$ 1$.2 11.4
otal <ew 2ppropriations 234&5 244&' 242&. 100&0 100&0 100&0 4&3 -0&$
Source of basic data: *enera$ +ppropriations +ct (*++), 201,, 2014 and -ationa$ Expenditure .rogra/ (-E.) 2015
%.%= Ad$udication of Ta, Customs, and Assessment Cases under
@perations will get a budget cut of P1.4 million 01./?2 after getting
a high increase amounting to P1B./ million 01>.%?2 this year. !t was
also obser#ed that no budget is gi#en for attendance in conferences
and seminars in %=1/ and %=14.
%.%1 The 8ational Statistical Coordination 1oard published the
assessment of performance by #arious go#ernment agencies based
on their target outcomes as stated in the Philippine :e#elopment
Plan. 5atings were either good , a#erage or poor . !n
general, the ;udicial sector has poorClow probability of achie#ing
the P:P targets.
TABLE 10
0TATI0TICAL INDICATOR0 ON PHILIPPINE DE1ELOPMENT
P9P ar0et
,utcome
P9P *ritical
6n"icator
>aseline
9ata
L2-) 922 P9P ar0et
Pro/a/ilit# o1
2chievin0 the
P9P ar0et
*!!ess to
:usti!e
enhan!ed
*#sen!e o)
Corruption
637
2010
10313
2011
10314
201212013
$315
201312014
4pper 50E
in re%ional
ranDin%
=undamental
.i%hts
737
2010
$313
2011
$314
201212013
10315
201312014
4pper 50E
in re%ional
ranDin%

*!!ess to
Ci,il Austi!e 637
2010
12313
2011
13314
201212013
12315
201312014
4pper 50E
in re%ional
ranDin%

))e!ti,e
Criminal
Austi!e
737
2010
12313
2011
13314
201212013
13315
201312014
4pper 50E
in re%ional
ranDin%

Source: (ttp:00111nscbgo#p(0stats0statde#0
III. 0PECIAL PRO1I0ION0
*.1 The special pro#ision section of the 8ational Ependiture Program
pro#ides the details on fees and charges that may be imposed by
the agency as well as the retention of income andCor maintenance
of a re#ol#ing fund. Li'ewise, the disposition of fund andCor
limitation of epenses are spelled out in the Special Pro#isions.
*.% Judiciary %evelopment &unds$ !n addition to the amounts
appropriated, all income deri#ed from increase in the legal fees
prescribed in the amendments to 5ule 1/1 0;uly 1A, 1>A/2 shall
be deposited by the Chief ;ustice or his duly authori"ed
1=
representati#e in an authori"ed go#ernment depository ban' and
shall be used to augment the allowances of the members and
personnel of the ;udiciary and ,nance the ac+uisition, maintenance
and repair of o3ice e+uipment and facilities. P5@-!:E:, That at
least eighty percent (80%) of the amount shall be used for the
payment of cost of li#ing allowances, and not more than twenty
percent (20%) shall be used for the purchase of o3ice e+uipment
and facilities of the courts where the legal fees are collected6
P5@-!:E:, 9F5TIE5, That the allowances of the members and
personnel of the ;udiciary shall be distributed in proportion to their
basic salaries.
The C@A shall audit the receipts, re#enues, uses, disbursements
and ependitures of the 9und e#ery +uarter, and submit the
appropriate report in writing to the Chairperson of the C@A and to
the Chief ;ustice of the Supreme Court, copy furnished the
Presiding ;ustice of the Court of Appeals and all Eecuti#e ;udges.
Li'ewise, the Supreme Court, shall submit either in printed form or
by way of electronic document, to the :1D, copy furnished the
Iouse Committee on Appropriations and Senate Committee on
9inance, +uarterly reports on its income and ependitures, and the
status of the 9und. The Chief ;ustice and the court<s web
administrator or hisCher e+ui#alent shall li'ewise be responsible for
ensuring that said reports are posted on the o3icial website of the
Supreme Court.
*.* Special Allowance. The Special Allowance granted to $ustices,
$udges and all other positions in the ;udiciary with the e+ui#alent
ran' of ;ustices of the Courts of Appeals and ;udges of the 5egional
Trial Court which ha#e already been fully integrated into their
salary increases as of ;une 1, %=1% shall cease to be granted. The
amount of P4/* million corresponding to the Special Allowance of
the ;udiciary component of their salaries shall now be deposited
with the 8ational Treasury as income of the (eneral 9und. @nce
deposited, the salary being recei#ed by the members of the
;udiciary shall be sourced and funded from the (eneral 9und.
*./ 'se of Savings. The Chief ;ustice of the Supreme Court is
authori"ed to use sa#ings generated from any item of
appropriations in the ;udiciary to co#er actual de,ciencies incurred
for the current year and for the following purposesE 0i2
maintenance, repair, and impro#ement of facilities6 0ii2 payment of
ad$usted pension rates to retired ;ustices6 0iii2 payment of
etraordinary epenses, transportation and representation
allowances and other authori"ed bene,ts for court o3icials and
11
personnel6 and 0i#2 necessary epenses for the employment of
temporary employees for $udicial administration.
*.4 (on)*ecurring Expenses. SCLC<s non.recurring epenses G
including those of PET, Sandiganbayan, CA and CTA . shall not
form part of the ;udiciary<s appropriations that may not be
reduced by Congress.
*.7 Administration of Appropriations$ The appropriations pro#ided
for the SCLC shall be administered by the Chief ;ustice. !n the
case of Sandiganbayan, CA and CTA their respecti#e Presiding
;ustices are the ones responsible, sub$ect to pro#isions of P.:.
8o. >A4, as amended, E.@. 8o, %>% and other pertinent budgeting,
accounting and auditing rules and regulations.
I1. 0OURCE0 OF FUND0 AND BUDGET UTILI=ATION, 2011-2013
/.1 As shown in Table 11, the new appropriations of SCLC were
P1%,17* million in %=11, P1*,*47 million in %=1% and P14,=/=
million in %=1*. Iowe#er, total appropriations those same years
amounted to P14.> billion, P1B.1 billion and P1A./ billion,
respecti#ely because of additional funds from automatic and
continuing appropriations and budgetary ad$ustments.
TABLE 11
0UPREME COURT AND THE 1
0T
> 2
ND
LE1EL COURT0
3IN MILLION PE0O0?
1%
)ources o1 4un"s 2011 2012
2013
<ew General 2ppropriations
.* 10147 3 .* 10155 3 .*10352 12%1'3 13%35' 15%040
2utomatic 2ppropriations; RL6P? .01 - -
*ontinuin0 2ppropriations 1%425 1%..4 2%404
4no#li%ated .eleases )or Current 9peratin% +p
..*. Fo. $336 *s .e1ena!ted '2006( 402 402 402
..*. Fo. $524 '200$( 135 135 135
..*. Fo. $$70 '2010( 183 183
183
..*. Fo. 10147 '2011( 1 34$
34$
..*. Fo. 10155 '2012( 1 1
631
..*. Fo. 8174 '1$$6( 37 37
37
..*. Fo. $401 '2007( 344 344
344
..*. Fo. $4$8 '2008(
324 324 324
>u"0etar# 2":ustment (s) 1%5(( 1%(.$ (30
"rans)er 's( )rom-
;is!ellaneous Personnel 7ene)its =und
Pension and 8ratuit& =und
860
73$
1,330
648
127
803
otal 2vaila/le 2ppropriations 15%$$$ 1.%10$ 1$%3.4
Less; 5nuse" 2ppro&8 5no/li0ate" 2llotment (1%..4) (2%404) (2%.13)
otal ,/li0ations 14%114 14%.03 15%''1
,/li0ations82vaila/le 2ppropriations (%) $$&$ $5&( $5&2
Source of basic data: -ationa$ Expenditure .rogra/, F2 201,, 2014 & 2015
/.% 8ormally, the life of a continuing appropriation especially for
Current @perating Epense 0C@E2 would be good for two years
only G i.e. the current year and the immediately succeeding year. !n
the case of SCLC, continuing appropriations etend to more than
one year G i.e. 5A >>*7 as re.enacted pertains to the 9J %==4
annual budget, 5A >4%/ to 9J %==>, 5A >>B= to 9J %=1=, 5A 1=1/B
to 9J %=11, 5A 1=144 to 9J %=1%, 5A A1B/ to 9J 1>>7, 5A >/=1 to
9J %==B, and 5A >/>A to 9J %==A. !t may be obser#ed that one
continuing appropriation dates e#en bac' to 9J 1>>7 05A A1B/2.
/.* 1udgetary ad$ustment for SCLC 0and other agencies under the
;udiciary2 represents transfer from lump.sum funds such as the
Personnel 1ene,ts 9und, and the Pension and (ratuity 9und to the
agency concerned.
TABLE 12
PRE0IDENTIAL ELECTORAL TRIBUNAL
3IN MILLION PE0O0?
Source of
basic data:
-ationa$
Expenditure
.rogra/,
F2 201,,
2014& 2015
/./ As
shown
in
Table
1%,
the
total
a#ailable appropriations of the PET is almost double than that of
the amount allocated by Congress through the new general
appropriations. 9or instance, the new appropriations for %=1* is
only around PAA million but the total a#ailable appropriation for the
year amounted to P1A% million or 1=7.A? more.
/.4 Allocations for Current @perating Epenses 0C@E2 of prior years
are also carried forward as continuing appropriations. As shown
1*
)ources o1 4un"s 2011 2012 2013
<ew General 2ppropriations
..*. 10147 3 ..*. 10155 3 ..*. 10352 '3 .2
$$
2utomatic 2ppropriations (RL6P) 5 - -
*ontinuin0 2ppropriations 4$ '5 (4
4no#li%ated .eleases )or C9
..*. Fo. $336 '2005( 10 10 10
..*. Fo. $336 '2005( 4 4 4
..*. Fo. $524 '200$( 6 6 6
..*. Fo. $$70 '2010( 7 7 7
..*. Fo. 10147 '2011( 1 16 16
..*. Fo. 10155 '2012 1 1 2$
..*. Fo. $401 '2007( 7 7 7
..*. Fo. $4$8 '2008( 15 15 15
>u"0etar# 2":ustment (s) 5 $ -
"rans)er 's( )rom-
;is!ellaneous Personnel 7ene)its =und

5
1
8
1
1
1
otal 2vaila/le 2ppropriations 121 145 1$2
5nuse" 2ppropriations8 5no/li0ate" 2llotment ('5) ((4) (11()
otal ,/li0ations 5' 51 '3
,/li0ations82vaila/le 2ppropriation (%) 4'&2 35&1 34&'
in Table 1%, continuing appropriations goes bac' to as early as
%==4 05A >**72.
/.7 The sources of funds and budget utili"ation of the Sandiganbayan,
Court of Appeals and Court of Ta Appeals are shown in the Anne.
/.B The budget utili"ation ratio is deri#ed by comparing total obligation
with total a#ailable appropriations. Among the agencies under the
;udiciary, the Presidential Electoral Tribunal has the lowest
utili"ation rate at an a#erage of *A.7? 2see Table 175. The
absorpti#e capacity of the Court of Ta Appeals is at B=? on
a#erage.
/.A Among the agencies, SCLC has a high utili"ation rate 0a#eraging
A7.7?2. Iowe#er, its unobligated allotment is relati#ely bigHi.e.,
P1.A billion by the close of %=11, P%./ billion in %=1% and P%.B
billion in %=1* 2see table 115.
TABLE 13
BUDGET UTILI=ATION, FY 2011-2013
3PERCENTAGE?
Particulars 2011 2012
2013
2vera0e
5tili@ation
Rate
Supreme Court and 1
st
C 2
nd
Le,el Courts 88.8 85.$ 85.2 86.6
Presidential le!toral "ri#unal 46.2 35.1 34.6 38.6
Sandi%an#a&an 85.1 85.$ 8$.1 86.7
Court o) *ppeals 81.3 84.1 86.1 83.8
Court o) "a+ *ppeals 67.8 66.2 76.0 70.0
Source of basic data: -ationa$ Expenditure .rogra/ (-E.) 201,, 2014 & 2015
1. AUDIT OPINION0
5.1 Acting as eternal auditor, the C@A renders an opinion which may
either be un+uali,ed, +uali,ed, ad#erse, or disclaimer of opinion.
9n:uali$ed opinion, often called a clean opinion, is the best type of
report. !t is gi#en when the auditor determines that 0a2 each of the
,nancial record prepared by agency is free from any
misrepresentation and 0b2 the ,nancial records ha#e been
maintained in accordance with generally.accepted accounting
principles 0(AA2. The auditor renders a :uali$ed opinion in cases
when ,nancial records are not 'ept in accordance with (AAP but no
misrepresentations are identi,ed.
1/
T5b@! 12
COA AUDIT OPINION0
20enc# 200$ 200( 2010 2011 2012 RemarAs
Supreme Court G G *d,erse *d,erse *d,erse 0eteriorated
Presidential le!toral "ri#unal G G G
G G
4n!han%ed
Sandi%an#a&an G G 4G 4G 4G 5mpro,ed
Court o) *ppeals G G 4G 4G G
5mpro,ed in 2010 and
2011 #ut not sustained
in 2012
Court o) "a+ *ppeals G G 4G
G 4G
Clean reports in 2 out o)
5 &ears
Source of basic data: %3+ +nnua$ +udit 4eports, 200562012
4.% An ad)erse opinion is the worst type of report6 this indicates that
the agency<s ,nancial records do not conform to (AAP and gross
misrepresentation is obser#ed. Khen an auditor is unable to
complete an accurate e#aluation of ,nancial transactions due to
reasons li'e absence of appropriate ,nancial records, the auditor
may issue a disclaimer opinion.
4.* As shown in Table 1/, the SCLC recei#ed ad#erse opinions in three
straight years 0%=1=.%=1%2 while the Sandiganbayan<s report card
showed impro#ement from +uali,ed opinion in %==A.%==> to
un+uali,ed in %=1=.%=1%.
J+)*"*5,y D!8!@$'6!(# F+() 3JDF?
!n its %=1= Annual Audit 5eport, C@A reported that a total of P1>.%
million unpaid loans of o3icials and employees of the Iigh Court
was sourced from the ;udiciary :e#elopment 9und 0;:92.
Presidential :ecree 8o. 1>/> which created the ;:9 stipulates that
A=? of all collected fees shall be used to augment the cost.of.li#ing
allowances of the members and personnel of the ;udiciary while the
%=? shall be for the ac+uisition and upgrading of o3ice e+uipment
and facilities. 8owhere in the decree says that part of the ;:9 could
14
be used as loans to the $udicial and non.$udicial members of the
Court.
The ;udiciary, according to C@A, has also not established a system
on the implementation of the %=? share 0;:92 for the purchase of
e+uipment and repair of facilities. !ts disbursements are not also
co#ered with the Annual Procurement Plan re+uired in Section B of
the (o#ernment Procurement 5eform Act 05.A. >1A/2.
;reference/ 2011 AA+.<
The C@A reports could ha#e been more meaningfulCrele#ant if they
are released on time for the deliberation of the annual national
budget.
REFERENCE0A
The President<s 1udget Dessage 9J %=14, :epartment of 1udget and Danagement
0:1D2.
&Ependiture Program, by Agency, (eneral Epense Class), 1udget of Ependitures
and Sources of 9inancing 01ES92 9J %=14, :1D.
:etails of the 9J %=14 1udget, Anne A, -olume ! and !!, :1D.
(eneral Appropriations Act 0(AA2 9J %=11, %=1%, and %=1*, :1D.
8ational Ependiture Program 08EP2 9J %=1*, %=1/ and %=14, :1D.
Annual Audit 5eport 9J %==A.%=1%, Commission on Audit 0C@A2.
httpECwww.slideshare.netCbrianbelenCthe.philippine.$udiciary, downloaded =7 August
%=1*.
17
ANNE-
0ANDIGANBAYAN
3IN MILLION PE0O0?
Source of basic
data: -ationa$ Expenditure .rogra/, F2 201,, 2014 & 2015
COURT OF APPEAL0
3IN MILLION PE0O0?

Source of basic data: -ationa$ Expenditure .rogra/, F2 201,, 2014 & 2015
1B
)ources o1 4un"s 2011 2012 2013
<ew General 2ppropriations
..*.101473 ..*. 10155 3 ..*. 10352 320 34$ 3$1
2utomatic 2ppropriations (RL6P) 11 1 1
*ontinuin0 2ppropriations '3 '2 '3
4no#li%ated .eleases )or C9
..*. Fo. $524 '200$( 32 22 6
..*. Fo. $$70 '2010( 24 24 24
..*. Fo. 10147 '2011( 1 $ $
..*. Fo. 10155 1 1 17
..*. Fo. $4$8 '2008( 7 7 7
>u"0etar# 2":ustment (s) 23 40 14
"rans)er 's( )rom-
;is!ellaneous Personnel 7ene)its =und
Pension and 8ratuit& =und
15
8
22
17
2
12
otal 2vaila/le 2ppropriations 41$ 44( 45$
Less; 5nuse" 2ppropriations
4no#li%ated *llotment '62( '63( '50(
otal ,/li0ations 35' 3$' 40$
,/li0ations82vaila/le 2ppropriations (%) $5&1 $5&( $(&1
)ources o1 4un"s 2011 2012 2013
<ew General 2ppropriations
..*. 10147 3 ..*. 10155 3 ..*. 10352 (02 1%0(4 1%2'3
2utomatic 2ppropriations (RL6P) 54 - -
*ontinuin0 2ppropriations 321 2'5 24(
4no#li%ated .eleases )or C9
..*. Fo. $162 '2002( 0.4 1 1
..*. Fo. $524 '200$( 127 $$ 61
..*. Fo. $$70 '2010( 165 143 133
..*. Fo. 10147 '2011( 1 12 1
..*. Fo. 10155 1 1 50
..*. Fo. $401 '2007( 0.4 1 1
..*. Fo. $4$8 '2008( 28 11 4
>u"0etar# 2":ustment (s) 145 20$ '0
"rans)er 's( )rom-
;is!ellaneous Personnel 7ene)its =und
Pension and 8ratuit& =und
9,erall Sa,in% 1 ..*. Fo. 10352
87
57
11$
88
8
42
10
otal 2vaila/le 2ppropriations 1%423 1%5'. 1%5.2
Less; 5nuse" 2ppropriations (2'5) (24() (21()
4no#li%ated *llotment '265( '24$( '21$(
otal ,/li0ations 1%15$ 1%31$ 1%353
,/li0ations82vaila/le 2ppropriations (%) $1&3 $4&1 $'&1
COURT OF TA- APPEAL0
3IN MILLION PE0O0?
Source of basic data: -ationa$ Expenditure .rogra/, F2 201,, 2014 & 2015
1A
)ources o1 4un"s 2011 2012 2013
<ew General 2ppropriations
..*. 10147, ..*. 10155 3 ..*. 10352 1.3 205 234
2utomatic 2ppropriations (RL6P) ( -
-
*ontinuin0 2ppropriations 14' 110
123
4no#li%ated .eleases )or C9
..*. Fo. $524 '200$( 14 1 1
..*. Fo. $$70 '2010( 24 2 1
..*. Fo. 10155 1 1 23
..*. Fo. $4$8 '2008( 10$ 10$ 100
>u"0etar# 2":ustment (s) 14 4$%050 2
"rans)er 's( )rom-
;is!ellaneous Personnel 7ene)its =und
Pension and 8ratuit& =und
14
0.6
21
27
1
1
otal 2vaila/le 2ppropriations 342 3'4
35(
Less; 5nuse" 2ppropriations (110) (123)
($.)
4no#li%ated *llotment '110( '123( '87(
otal ,/li0ations 232 241
2.3
,/li0ations82vaila/le 2ppropriations (%) '.&$ ''&2 .'&0