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Quijano-Padilla
Case No. 36 / ConstiLaw Batch 4
Ratio: Enshrined in the 1987 Constitution is the mandate that “no money shall be paid
out of the Treasury except in pursuance of an appropriation made by law.” In the
execution of government contracts the precise import of this constitutional restriction is
to require the various agencies to limit their expenditures within the appropriations
made by law for each fiscal year.
Complementary to the constitutional injuction are the provisions (section 46 and 47,
chapter of EO 292 or “Administrative Code of 1987”) which pertinent provisions read:
Section 47. xxxno contract involving the expenditure of public funds by any
government agency shall be entered into or authorized unless the proper accounting
official of the agency concerned shall have certified to the officer entering into the
obligation that funds have been duly appropriated for the purpose and that the amount
necessary to cover the proposed contract for the current calendar year is available for
expenditure on account thereof xxx
Quite evident from the tenor of the language of the law that the existence of
appropriations and the availability of funds are indispensable pre-requisites to or
conditions sine qua non for the execution of government contracts. The obvious intent
Santos 1