Insertions part of budget process — Sotto

Title Budget Amendments The Unsung Heroes of Fiscal Transparency

As cybersecurity experts, we often focus on protecting digital assets from threats both internal and external. However, it's equally crucial to acknowledge the importance of budgetary amendments in ensuring transparency and accountability in government spending.

In a recent statement, Senate President Tito Sotto III emphasized that amendments or insertions done during budget deliberations are an integral part of the regular budget process. These insertions can provide much-needed funding for essential infrastructure, education, and community development initiatives, thereby enhancing the effectiveness of government projects.

The significance of budgetary amendments cannot be overstated. A well-planned insertion can provide critical funding for additional classrooms, farm-to-market roads, and bridges that benefit remote communities, while a poorly planned or unauthorized insertion can lead to unnecessary spending, wastage, and even corruption.

In the 2025 General Appropriations Act, some senators inserted at least P100 billion worth of items, including proposed funding for additional classrooms, farm-to-market roads, and bridges. While some of these insertions were never funded and were tagged for later release, others have helped support vital programs and projects that benefit the Filipino people.

The key takeaway is that not all amendments are bad. In fact, many can help agencies and departments improve their programs and projects. As Sen. JV Ejercito pointed out, one of our tasks is to introduce amendments after budget hearings to support and further improve programs and projects. These amendments are not tainted as long as there is no post-enactment intervention.

In 2026, the Senate plans to institute changes for greater transparency, people's participation, and accountability in the budget process. This includes presenting amendments on the floor during second reading and ensuring that all insertions are properly vetted and accounted for.

As cybersecurity experts, we recognize the critical role of budgetary planning in securing our digital future. By acknowledging the importance of budgetary amendments, we can work towards creating a more transparent, accountable, and effective government that truly serves the people.

The Importance of Insertions in Budget Process

Insertions are an integral part of the regular budget process, providing much-needed funding for essential infrastructure, education, and community development initiatives.

Why Insertions Matter Examples from the 2025 General Appropriations Act

In the 2025 General Appropriations Act, some senators inserted at least P100 billion worth of items, including proposed funding for additional classrooms, farm-to-market roads, and bridges. Some of these insertions were never funded and were tagged for later release, while others have helped support vital programs and projects that benefit the Filipino people.

The Key Takeaway Not All Amendments Are Bad

Not all amendments are bad. In fact, many can help agencies and departments improve their programs and projects. As Sen. JV Ejercito pointed out, one of our tasks is to introduce amendments after budget hearings to support and further improve programs and projects. These amendments are not tainted as long as there is no post-enactment intervention.

The Senate's Plan for Greater Transparency and Accountability

In 2026, the Senate plans to institute changes for greater transparency, people's participation, and accountability in the budget process. This includes presenting amendments on the floor during second reading and ensuring that all insertions are properly vetted and accounted for.

Keywords budget amendments, insertions, fiscal transparency, accountability, cybersecurity experts

Edward Lance Arellano Lorilla

CEO / Co-Founder

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