Transparency Seal





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In National Budget Circular No. 542, issued on August 29, 2012, the Department of Budget and Management (DBM) reiterates compliance by all offices of the national government, including state universities and colleges, government-owned and controlled corporations, government financial institutions and local government units with Section 98, the Transparency Seal provision, of Republic Act (R.A.) No. 10155, also known as the General Appropriations Act of 2012, 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 Circular also declares that the respective heads of the agencies shall be responsible for ensuring compliance with this section.

The Circular directs that the Transparency Seal must be prominently displayed on the main page of the agency website, and linked to a page within the agency website that contains the aforementioned documents in downloadable format.


Symbolism of the Transparency Seal

A pearl that is 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, it seeks 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.


DENR compliance with Transparency Seal (per Annex 2 of DBM Memo Circular No. 2018-01 dated May 28, 2018)

I. DENR mandates and functions, names of officials with their positions and designations, and contact information

a. DENR Mandate, Vision, Mission
b. Directory of DENR Officials

II. DENR approved budgets and corresponding targets  

a. DENR Approved Budget (FY2018);  (FY2019)

b. Corresponding Targets (FY2018); (FY2019)

III. Modifications made pursuant to the general and special provisions in the FY2018 GAA (indicate if not applicable)

IV. Annual procurement plans, contracts awarded and the name of contractors/ suppliers/ consultants

a. FY 2018 Annual Procurement Plan (APP-nonCSE) in the format prescribed under GPPB Circular No. 07-2015

b. FY 2019 Annual Procurement Plan (APP-nonCSE) in the format as prescribed under GPPB Circular No. 07-2015

c. FY 2019 Annual Procurement Plan-Common-Use Supplies and Equipment (APP-CSE)  as prescribed by DBM memo circular 

d. FY 2018 Annual Procurement Plan-Common-Use Supplies and Equipment (APP-CSE) as prescribed by DBM memo circular 

V. Major DENR programs and projects and activities, Beneficiaries and Status of Implementation (FY2018)

a. Enhanced National Greening Program (e-NGP)

b. Land Disposition

c. Payapa at Masaganang Pamayanan (PAMANA)

VI. Annual Financial Reports

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

a.1. FY 2019

a.1.1.  Fund 101 (Current), (Q1); (Q2); (Q3); (Q4)            

        a.1.2.  Fund 102 (Current), (Q1); (Q2); (Q3): (Q4)

a.2. FY 2018

b.2.1.  Fund 101 (Current), (Q1); (Q2); (Q3); (Q4)            

        b.2.2.  Fund 102 (Current), (Q1); (Q2); (Q3): (Q4)

b.2.3   Fund 151 (Current), (Q1); (Q2); (Q3); (Q4)

a.3. FY 2017

a.3.1.  Fund 101 (CurrentContinuing              

        a.3.2.  Fund 102 (CurrentContinuing

a.4. FY 2016

a.4.1.  Fund 101 (Current,Continuing)

        a.4.2.  Fund 102 (CurrentContinuing

a.4.3.  Fund 171 (Current

a.4. FY 2015

a.4.1.  Fund 101 (Current), (Continuing)

a.4.2.  Fund 102 (Current), (Continuing)

a.2.3.  Fund 171 (Current),  (Continuing)

a.5. FY 2014

a.5.1.  Fund 101 (Current), (Continuing)

a.5.2.  Fund 102 (Current), (Continuing)

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

BAR No. 1

b.1. FY 2019(Q1); (Q2); (Q3); (Q4)

b.2. FY 2018, (Q1); (Q2); (Q3); (Q4)

b.3. FY 2017, (Q1); (Q2); (Q3); (Q4)

b.4. FY 2016 

b.5. FY 2015 

b.6.  FY 2014

c. BED No. 2. Physical Plan 

c.1 .  FY 2018

c.2.   FY 2017

c.3.   FY 2016 (MFO1); (MFO2); (MFO3)

c.4.   FY 2015

c.5.  FY 2014

 Other Financial Accountability Reports

d .  FAR No.1A. Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE):

     FY2019: (Q1); (Q2); (Q3); (Q4)  /  FY2018:  (Q1); (Q2); (Q3); (Q4)

 e.   FAR No. 1B. List of Allotments and Sub-Allotments (LASA):  FY2019: (Q1); (Q2); (Q3); (Q4) /  FY2018: (Q1); (Q2); (Q3); (Q4)

  f.   FAR No. 3. Aging of Due and Demandable Obligations (ADDO) (Annual: FY2018)

  g.   FAR No. 4. Monthly Report of Disbursements (January,FebruaryMarch); (AprilMayJune); (JulyAugust, September); (October, November, December); (January 2019; February 2019; March 2019; April 2019; May 2019; June 2019; July 2019; August 2019)

  h.  FAR No. 5. Quarterly Report on Revenue and Other Receipts:  FY2019: (Q1); (Q2); (Q3); (Q4) /  FY2018:  (Q1); (Q2); (Q3); (Q4)

 i.   BED No. 1. Financial Plan (FY2018); (FY2019)

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 (indicate if not applicable)

a. BP 100-B. Statement of Other Receipts/Expenditures      

a.1 DENR Off-Budget Account for FY2019

        b.2 DENR Off-Budget Account for FY2018

        c.3 DENR Off-Budget Account for FY2017

b.  FAR No 2. Statements of Approved Budget, Utilizations, Disbursements and Balances (SABUDB): FY2019: (Q1); (Q2); (Q3); (Q4)FY2018: (Q1); (Q2); (Q3); (Q4

c.  FAR No. 2A. Approved Budget, Utilizations, Disbursements and Balances by Object of Expenditures (SABUDBOE) :  FY2019: (Q1); (Q2); (Q3); (Q4) / FY2018 (Q1); (Q2); (Q3); (Q4)

VIII. Quality Management Manual Aligned to ISO 9001:2015

        a. DENR Quality Policy

        b. Quality Management Manual

        c. Certification on the conduct of Internal Quality Audit

        d. Minutes of the FY 2017 Management Review  

        e. QMS Registration Certificates 

IX.   System of Ranking Delivery Units

aGuidelines on Ranking Delivery Units as basis for Granting the Performance-Based Bonus (PBB) for FY2019 (DENR Memorandum Circular No. 2019-06),  (to be uploaded not later than October 1, 2019)

bGuidelines on Ranking Delivery Units as basis for Granting the Performance-Based Bonus (PBB) for FY2018 (DENR Memorandum Circular No. 2018-13),  (to be uploaded not later than October 1, 2018)

X.    The Agency Review and Compliance Procedure of Statements and Financial Disclosure (to be uploaded not later than October 1, 2018)

a.    DENR Review and Compliance Procedure for SALN

XI.    Freedom of Information (FOI)

a.   DENR Freedom of Information Manual (DAO-2016-29)

b.   DENR FOI Inventory*

c.   FY2017 DENR FOI Summary Report*

d.   FY2017 DENR FOI Registry*

e.   Screenshot of DENR Website containing a visible and functional FOI logo linked to e-FOI portal (

f.    FY2018 DENR FOI Summary Report*

g.   FY2018 DENR FOI Registry*

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

 i.   DENR FOI Certificate of Compliance (MC 20178-1, Sec. 5.1a & 6.5b)

      Note: * FOI Reports are in excel format (FOI-PMO recommended format) 

XII.  DENR Scorecards /MFO Accountability Reports (MARC-1 & MARC-2)





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