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2. NO Ruling:
o The case isn’t rendered moot and academic for WHEREFORE, the instant petition is granted. Paragraph 1 of
the 1987 Constitution carries the Article over Section 44 of PD No. 1177 is hereby declared null and void for
verbatim, but to a different section of the being unconstitutional.
Constitution
3. NO
o There is an evident conflict between Par. 1 of Sec.
44 of PD No. 1177 and Sec. 16(5) of Art. VIII of
the 1973 Constitution when wording is observed.
o The prohibition to transfer an appropriation was
explicit and categorical under the 1973
Constitution, but there was a considerable
flexibility in the use of public funds and
resources. ALTHOUGH, the flexibility was
clearly limited.
o “The purpose and conditions for which funds may
be transferred were specified, i.e. transfer may
be allowed for the purpose of augmenting an
item and such transfer may be made only if there
are savings from another item in the
appropriation of the government branch or
constitutional body.
o Par. 1 of Sec. 44 of PD No. 1177 overextends the
privilege given in Art. VIII of the 1973
Constitution, because it didn’t state if the funds
to be transferred were actually to be taken from
said savings of each of the heads of the
departments
4. The Judiciary and the Legislative Body are co-equal
branches of government. The courts are permitted to
declare legislative acts as unconstitutional not because
it is superior to the Legislative Body but because it is the