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.  DBM Approved Budget and Targets  

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

III. Modification made pursuant to the general and special provision in the FY 2018 GAA ( Not Applicable )

IV.    Annual Procurement Plan

V.  Major Projects, Programs and Activities, Beneficiaries, and Status of Implementation - ( Not Applicable )

VI.    Annual Financial Report

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

a.1 Fund 01 
      FY 2018 as of Dec 30,2018
      FY 2018 as of Sept 30,2018
      FY 2018 as of June 30,2018
      FY 2018 as of March 31,2018
a.2 Fund 03
      FY 2018 as of Dec 30,2018
      FY 2018 as of Sept 30,2018
      FY 2018 as of June 30,2018
      FY 2018 as of March 31,2018
a.3 Fund 01 
      FY 2017 as of December 31, 2017
a.4 Fund 01
      FY 2017 as of December 31, 2017
a.5 Fund 03
      FY 2017 as of December 31, 2017
a.6 FY 2016
a.7 FY 2015
a.8 FY 2014
a.9 FY 2013

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


      b.1 FY 2019 as of March 31,2019

      b.1 FY 2018 as of Dec 31,2018
         1 FY 2018 as of Sept 30,2018
      b.1 FY 2018 as of June 30,2018
            FY 2018 as of March 31,2018
      b.2 FY 2017
      b.3 FY 2016
      b.4 FY 2015
      b.5 FY 2014
      b.6 FY 2013

 Physical Plan FY 2019 (BED No.2)
 Physical Plan FY 2018 (BED No.2)


d. FAR no.1-A

d.1 FAR no.1A
d.1 FAR No.1-A
d.2 FAR No.1-A
d.3 FAR No.1-A
d.4 FAR No.1-A

E. FAR No. 1B

e.2 FAR No.1-B

e.2 FAR No.1-B
e.2 FAR No.1-B
e.3 FAR No.1-B
e.4 FAR No.1-B

F. FAR No. 3

G. FAR No. 4. Summary Reports of Disbursements

a.1 Fund 01

FY 2019 (January); (February) (March)

(January); (February); (March); (April); (May); (June); (July); (August); (September); (October); (November); (December)

b.1 Fund 03

(April); (May); (June); (July); (August); (September); (October); (November); (December)

g.1Fund 01 - 2018
      First Quarter:      January February March 
      Second Quarter: April May June 
      Third Quarter:     July August
      Fourth Quarter: October November December
g.2 Fund 03 - 2018
      First Quarter: 
      Second Quarter: April May June
      Third Quarter:     July August
      Fourth Quarter: October November December
g.3Fund 01 - FY 2017 as of December 31, 2017
g.4 Fund 03 - FY 2017 as of December 31, 2017
g.5 FY 2016
g.6 FY 2015
g.7 FY 2014
g.8 FY 2013

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

      FY 2018 as of Sept 30 2018
      FY 2018 as of June 30 2018
      FY 2018 as of March 31,2018
h.2 FY 2017 as of December 31, 2017
h.3 FY 2016
h.4 FY 2015
h.5 FY 2014
h.6 FY 2013      

 i. BED 1: Financial Plan

i.1 FY 2019
i.2 FY 2018
i.3 FY 2017
i.4 FY 2016
i.5 FY 2015
i.6 FY 2014
i.7 FY 2013                                                                                                                                                       

 VII. Annual Reports on the Status of Income authorized by law to be deposited outside the National Treasury, Including the legal basis, beginning balance, income collected and its sources, expenditures and ending balance. (Not Applicable)

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

IX. System of Ranking Delivery Units

a.  Guidelines on Ranking Delivery Units and Individuals as Basis for granting the Performamce-Based Bonus (PBB) for FY 2018 - ( DMC No 2018-13)
b.  Guidelines on Ranking Delivery Units and Individuals as Basis for granting the Performamce-Based Bonus (PBB) for FY 2018 - ( DMC No 2018-1)
c.  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

 X. The Agency Review and Compliance Procedure of Statements and Financial Disclosures

  1. MGB Review and Compliance Procedure for SALN

XI. Freedom of Information Manual (per FOI Memorandum Circular No. 4 s. 2017)
        a. DENR Freedom of Information (Manual (DAO-2016-29)
        b. DENR Information Inventory
        c. 2019
            FOI Registry 1st Quarter Report for MGB ROII
        d. MGB FOI Reports for FY 2017 - 2018
        e. 2017 FOI Summary Report
        f. 2017 FOI Registry        
        g. Screenshot of MGB Region 02 website containing a visible and functional FOI logo link to e-FOI portal

        f. DENR FOI Certificate of Compliance (MC 2017-1, Sec. 5)ENR FOI Certificate of Compliance (MC 2017-1, Sec. 5)