Amid growing public concern over ballooning government payables, Rep. Isidro Ungab has called for greater transparency and accountability in the national budgeting process, particularly in the implementation of the 2026 National Disbursement Program.
During budget deliberations in the House of Representatives, Ungab raised critical questions to the Development Budget Coordination Committee (DBCC) regarding the disparity between the proposed cash-based obligation budget of ₱6.793 trillion and the programmed cash disbursement of ₱6.630 trillion.
“Clarity is needed regarding the fact that not every peso in the national budget will be paid out within the year,” Ungab said. “Even if all projects are implementation-ready, a substantial portion of the budgeted amount will be obligated in 2026 which may be paid in later years.”
Official data shows that ₱1.190 trillion of the 2026 cash disbursement program is earmarked for prior years’ obligations, leaving only ₱5.440 trillion for current-year projects. Ungab warned that up to ₱1.353 trillion in obligations from the 2026 budget may be deferred to future years, continuing a troubling trend of rising accounts payable.
He noted that unpaid obligations have surged from ₱464 billion in 2022 to an estimated ₱1.190 trillion by 2026. Similarly, payables expected to be settled beyond the year of obligation have grown from ₱533 billion in 2022 to ₱1.353 trillion in 2026.
“The public must be made aware that announcements of 80%, 90%, or even 100% budget releases by the DBM often refer only to the authority to obligate, not actual cash payments,” Ungab said. “Large amounts remain unpaid and are carried over as accounts payable, some of which linger for years.”
To address the issue, Ungab called for proactive reforms to ensure that annual budgets are backed by real cash disbursements, not just authority to obligate. He warned that deferred payments could burden future generations and undermine fiscal discipline.
He urged the DBCC to provide detailed projections, identify sectors most vulnerable to deferred payments, and present concrete plans to manage the growing accounts payable.
“Fiscal transparency and sound financial management are foundations of public trust,” Ungab said. “We urge the DBCC and related agencies to clarify these issues for the benefit of our people.”

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