Applying the Universal Law of Balance to the Reform of Unprogrammed Appropriations in the Philippines

Abstract This paper examines the concept of Unprogrammed Appropriations (UA) in the Philippine budget system through the lens of the Universal Law of Balance, a philosophical and natural framework formulated by Angelito Malicse. The Universal Law of Balance asserts that all systems—whether natural, human, or institutional—must maintain equilibrium to function properly and avoid collapse. By applying this law to fiscal governance, the paper proposes reforms that ensure transparency, accountability, and systemic integrity in the management of UA. The study integrates constitutional, fiscal, and ethical considerations to achieve a balanced approach to public finance that aligns with both natural and moral principles.