Philippine Transparency Seal
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National Budget Circular 542

National Budget Circular 542, issued by the Department of Budget and Management on August 29, 2012, reiterates compliance with Section 93 of the General Appropriations Act of FY2012. Section 93 is the Transparency Seal provision, to wit:

Sec. 93. Transparency Seal. To enhance transparency and enforce accountability, all national government agencies shall maintain a transparency seal on their official websites. The transparency seal shall contain the following information:

(i) the agency's mandates and functions, names of its officials with their position and designation, and contact information;

(ii) annual reports, as required under National Budget Circular Nos. 507 and 507-A dated January 31, 2007 and June 12, 2007, respectively, for the last three (3) years;

(iii) their respective approved budgets and corresponding targets immediately upon approval of this Act;

(iv) major programs and projects categorized in accordance with the five key results areas under E.O. No. 43, s. 2011;

(v) the program/projects beneficiaries as identified in the applicable special provisions;

(vi) status of implementation and program/project evaluation and/or assessment reports; and

(vii) annual procurement plan, contracts awarded and the name of contractors/suppliers/consultants.

The respective heads of the agencies shall be responsible for ensuring compliance with this section.

A Transparency Seal, prominently displayed on the main page of the website of a particular government agency, is a certificate that it has complied with the requirements of Section 93. This Seal links to a page within the agency's website which contains an index of downloadable items of each of the above-mentioned documents.


A pearl buried inside a tightly-shut shell is practically worthless. Government information is a pearl, meant to be shared with the public in order to maximize its inherent value.

The Transparency Seal, depicted by a pearl shining out of an open shell, is a symbol of a policy shift towards openness in access to government information. On the one hand, it hopes to inspire Filipinos in the civil service to be more open to citizen engagement; on the other, to invite the Filipino citizenry to exercise their right to participate in governance.

This initiative is envisioned as a step in the right direction towards solidifying the position of the Philippines as the Pearl of the Orient � a shining example for democratic virtue in the region.

DBM Compliance with Sec. 93 (Transparency Seal) R.A. No. 10155 (General Appropriations Act FY 2012)

1. The agency's mandates and functions, names of its officials with their position and designation, and contact information

a. The agency's mandates and functions

b. Position, designation and contact information

2. Annual Reports
Budget Execution Documents
  •   BED 1: Financial Plan
  •   BED 2: Physical Plan

  •   BED 3: Monthly Cash Program
  •   BED 4: Estimate of Monthly Income
  •   List of not yet Due and Demandable Obligations
Budget Accountability Reports
  •   BAR 1: Quarterly Physical Report of Operations
  •   BAR 2: Quarterly Financial Report of Operations
  •   BAR 3: Quarterly Report of Actual Income
  •   BAR 4: Statement of Allotments, Obligations and Balances (SAOB)
  •   BAR 5: Summary Reports of Disbursement
Financial Accountability Reports for 2013 and 2014 (per COA-DBM joint Circular 2013-1) -
  •   FAR 1 / ANNEX A: Statement of Appropriations, Allotments, Obligations, Disbursements and Balances
  •   FAR 1B / ANNEX A1: List of Agency Budget Matrix / Special Allotment Release Orders and Sub-Allotment Release Orders
  •   FAR 1A / ANNEX B: Detailed Statement of Current Year's Obligations, Disbursements and Unpaid Obligations
  •   ANNEX C: Summary of Prior Year's Obligations, Disbursements and Unpaid Prior Year Obligations
  •   FAR 3: Aging of Due and Demadable Obligations
  •   FAR 4: Monthly Report of Disbursement
  •   FAR 5: Quarterly Report of Revenue and other Receipts
3.   Approved Budgets and MFO Targets

4. Projects, Programs and Activities, Beneficiaries and Status of Implementation

  • Major Programs and Projects Classified According to Five Key Result Areas
  • Programs/Project Beneficiaries as identified in Special Provisions in the Agency Budget
    • 2015 WODP Scholars
    •   TUPAD Beneficiaries
    •   (SPES) Special Program for the Employment of Students
    •   (GIP) Government Internship Program
    •   (DILEEP) DOLE Integrated Livelihood and Emergency Employment Program
  •   Status of implementation and program/project evaluation and/or assessment reports

5. Annual Procurement Plan, Name of contractors/suppliers/consultants

a.   Annual Procurement Plan

b.   Contracts awarded and the name of contractors/suppliers/consultants

6. System of Ranking Delivery Units and Individuals.

7. Quality Management Certificates

8. Citizen's Charter

DOLE Additional Transparency Compliance

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