The Marcos administration, through the Department of Budget and Management (DBM), proposes about P120 billion in unprogrammed appropriations (UA) for the 2027 National Expenditure Program (NEP). The DBM describes the allocation as the lowest nominal UA level since 2019, at roughly P119.984 billion (reported around P112–P120 billion depending on rounding in coverage).
The DBM says the UA share of the total expenditure program is about 1.5%, described as the smallest ratio since 1991. Budget watchdogs had urged the government to eliminate UA, but the DBM says it keeps the controversial spending category while lowering it to a “historic low.” Different outlets emphasize the scale (around P112 billion vs. about P120 billion) and the framing of the reduction as record-low, while citing the same DBM position and indicators on since-2019 nominal amounts and since-1991 proportional share.
