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.

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

I.     Mandate, Vision, Mission and List of Officials

a.   Mandate, Vision, Mission

b.   List of Key Officials

II.    Annual Financial Report

a.     FAR No. 1. SAAOBDB (Statement of Appropriations, Allotment, Obligations, Disbursements and Balances)   

 a.1 Fund 01 - FY 2017 as of September 30, 2017
 a.1 Fund 03 - FY 2017 as of September 30, 2017
 a.2 FY 2016   
 a.3 FY 2015 
 a.4 FY 2014
 a.5 FY 2013

 b.    FAR No. 4. Summary Reports of Disbursements

 b.2 FY 2016      
 b.3 FY 2015
b.4 FY 2014
 b.5 FY 2013

c.  BAR No. 1 Quarterly Physical Report of Operations/Physical Plan

         c.2 FY 2016
         c.3 FY 2015
                c.4 FY 2014
                c.5 FY 2013

 d.     FAR No. 5 Quarterly Report on Revenue and Other Receipts    

  d.4 FY 2014
  d.5 FY 2013      
 e.      BED 1: Financial Plan 
          e.1 FY 2017
          e.2 FY 2016    
          e.3 FY 2015     
          e.4 FY 2014        
          e.5 FY 2013                                                                                                                                                               

III.  DBM Approved Budget and Targets  

a. Budget 2017
b. Approved Target 2018    
c. Approved Targets 2017        

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

        b. Beneficiaries 2017

V.    Annual Procurement Plan 2017

VI. System of Ranking Delivery Units and Individuals

       a. DENR Memorandum Circular No. 2016-10

VII. Quality Management System Certified by International Certifying Body or Agency Operations Manual

VII. System of Ranking Delivery Units

 a. Guidelines on Ranking Delivery Units as basis for Granting the Performance-Based Bonus foy FY 2016 (DENR Memorandum Circular No 2016-10)
 b. Supplemental Guidelines on Ranking of Delivery Units as basis for the Grant of the Performance-Based Bonus (PBB) for CY2016 (DENR Memorandum Circular No 2016-12)
c. Guidelines on Rankng Delivery Units as basis for Grating the Performance-Based Bonus (PBB) for FY 2017 - DENR PBB Guidelines presented to senior officials and for endorsement to the Secretary for Approval

VIII. Freedom of Information Manual (per FOI Memorandum Circular No. 4 s. 2017)
        a. DENR Freedom of Information (Manual (DAO-2016-29)

IX. MGB Final Performance Scorecards for PBB 2015

    1. MFO Accounatability Report Card (MARC-1)
    2. Management Accountability Report Card (MARC-2)
    3. Priority Program Accountability Report Card (PPARC)