Projects and Services
Transparency at Work
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.

DOLE RO-XI Compliance with Sec. 93 (Transparency Seal) R.A.  No. 10155 (General Appropriations Act FY 2012)

1. DOLE's

2. Budget Execution Documents

2.1 Physical Plan (BED No. 1)

2.2 Financial Plan (BED No. 2)

2.3 Monthly Disbursement Program / Monthly Cash Program (BED No. 3)

2.4 Estimate of Monthly Income (Formerly BED No. 3)

2.5 List of Not Yet Due and Demandable Obligations (Formerly BED No. 4)

3. Physical/Budget Accountability Reports (PARs/BARs)

3.1 Quarterly Physical Report of Operations

3.2 Quarterly Financial Report of Operations

3.3 Quarterly Report of Actual Income

3.4 Statement of Allotments, Obligations and Balances

4. Financial Accountability Reports (FARs)

Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB)

Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE)

List of Allotments and Sub-Allotments (LASA)

Statement of Approved Budget, Utilizations, Disbursements and Balances (SABUDB)

Summary of Approved Budget, Utilizations, Disbursements and Balances by Object of Expenditures (SABUDBOE)

Aging of Due and Demandable Obligations (ADDO)

Monthly Report of Disbursements (MRD)

Quarterly Report of Revenue and Other Receipts (QRROR)

List of Agency Budget Matrix (ABM) / SAROs and Sub-AROs

Detailed Statement of Current Year's Obligations, Disbursements and Unpaid Obligations (SODUO-CY)

Summary of Prior Year's Obligations, Disbursements and Unpaid Prior Year's Obligations (SODUO-PY)

Summary Report of Disbursements/ Monthly Update of Disbursements

5. Approved Budget and MFO Targets

5.1 Approved Budget

5.2 MFO Targets

6. Major Programs and Projects according to the five Key Result Areas (KRAs)

7. Program/Project Beneficiaries

8. Status of Implementation of Programs/Projects

9 Annual Procurement Plan, contracts awarded and the name of contractors/suppliers/consultants

9.1 Annual Procurement Plan

9.2 Awarded Contracts / Name of Suppliers / Contractors / Consultants

10. System of Ranking Delivery Units and Individuals

11. Quality Management System Certified by International Certifying Body

12. Freedom of Information Manual (FOI)

DOLE RO-XI Additional Transparency Compliance

DOLE XI and Transparency Seal

Raymundo Agravante

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