Impoundment refers to the refusal of the President, for
whatever reason, to spend funds made available by Congress. It is the
failure to spend or obligate budget authority of any type.
- prevent the release of certain budget appropriations
Proponents of impoundment have invoked
at least three (3) principal sources of the authority of the President.
1. Authority to impound given to him
either expressly or impliedly by Congress
2. The executive power drawn from the
President’s role as Commander-in-Chief
3. Faithful Execution Clause
The proponents insist that a faithful
execution of the laws requires that the President desist from implementing
the law if doing so would prejudice public interest. An example given is
when through efficient and prudent management of a project, substantial
savings are made. In such a case, it is sheer folly to expect the President
to spend the entire amount budgeted in the law. (PHILCONSA vs.
Enriquez, G.R. No. 113105 August 19,
1994, 235 SCRA 506)