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 10 of DBM Memo Circular No. 2015-1 dated Aug. 10, 2015)

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

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


II. DBM Approved Budget and Targets (only for current year)

        a. DENR Budget FY2018

        b. Corresponding GAA Targets FY2018: GMS, HRD, A.02.a, RPAO, A.03.a, Enforcement, PA, Wildlife, CMEMP, Land Mgt., NGP, Soil Conservation, GAD, Other Mandatories


III. Modifications made pursuant to the general and special provisions in the FY2018 GAA -Not Applicable


IV. Annual Procurement Plan (APP)

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

        b. FY 2019 Indicative Annual Procurement Plan (APP-nonCSE) in the format 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. DENR Projects, Programs and Activities, Beneficiaries, and Status of Implementation (only for current year)

        a. National Greening Program FY 2018 (1st Qtr: E-NGPSIAD), (Semi Annual: E-NGPSIAD), (3rd Qtr: E-NGP, SIAD), (Annual: E-NGP)

        b. Land Disposition FY 2018 (1st Qtr), (2nd Qtr), (3rd Qtr), (4th Qtr)

        c. Payapa at Masaganang Pamayanan (PAMANA) FY2018 -Not Applicable


VI. Annual Financial Reports

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

               a.1. FY 2018 (1st Qtr), (2nd Qtr), (3rd Qtr), (4th Qtr)


       a.2. FY 2017

            a.2.1. As of December 2017 (Regular), (Continuing)

            a.2.2. As of September 2017 (Regular), (Continuing)

            a.2.3. As of June 2017 (Regular), (Continuing)

            a.2.4. As of March 2017


       a.3. FY 2016

    a.3.1. As of December 2016 (Regular), (Continuing)

    a.3.2. As of September 2016 (Regular), (Continuing)

    a.3.3. As of June 2016 (Regular), (Continuing)

    a.3.4. As of March 2016     


a.4. FY 2015 

    a.4.1. Fund 101 Current

    a.4.2. Fund 101 Continuing


a.5. FY 2014 

     a.5.1. Fund 101 Current and Continuing, (Pages 1-2), (Pages 3-4), (Pages 5-6), (Pages 7-8),  (Pages 9-10), (Pages 11-12), (Pages 13-14)


a.6. FY 2013

       a.6.1.  Fund 101 (Current), (Page1), (Page2), (Page3), (Page4), (Page5), (Page6)

       a.6.2.  Fund 101 (Continuing)

       a.6.3   SAAODB 2013 (Annex A)

       a.6.4   Detailed Statement of Current Year's Obligations, Disbursements, and Unpaid Obligations (Annex B), (Page 1), (Page 2)

       a.6.5   Summary of Prior Year's Obligations, Disbursements and Unpaid Prior Year Obligations (Annex C)


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

                b.1. FY 2018 (1st Qtr), (2nd Qtr), (3rd Qtr), (4th Qtr)


b.2. FY 2017

       b.2.1. As of December

       b.2.2. As of September

       b.2.3. As of June

       b.2.4. As of March


b.3. FY 2016

       b.3.1. As of December

       b.3.2. As of September

       b.3.3. As of June

       b.3.4. As of March


b.4. FY 2015


b.5. FY 2014


b.6. FY 2013


        c. BED No. 2. Physical Plan (Annual)

                 c.1. FY 2018 Budget Summary

                 c.2. FY 2017 - SIAD (A.3.bA.3.d.3A.3.g.4A.g.1BIOCHAR), A.01.aA.01.bA.02.aA.03.aA.03.cA.03.d1A.03.d2A.03.d3A.03.g1A.03.g3NGPGAD

                 c.3. FY 2016 Budget SummaryWFP 2016

                 c.4. FY 2015 A.01.a, A.01.bA.02 - A.02.aA.02.b - A.02.dA.03.aA.03.bGPPA.03.cGAD and Other Mandatory Expenses

                 c.5. FY 2014 - Not Applicable


         Other Financial Accountability Reports (FY 2018)

         d. FAR No. 1A. Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE) (1st Qtr),(2nd Qtr),(3rd Qtr), (4th Qtr: part1, part2, part3, part4, part5, part6, part7, part8, part9, part10, part11, part12, part13, part14, part15, part16, part17, part18, part19)

         e. FAR No. 1B. List of Allotments and Sub-Allotments (LASA) (1st Qtr), (2nd Qtr), (3rd Qtr), (4th Qtr)           

         f. FAR No. 3. Aging of Due and Demandable Obligations (ADDO) -to be updated every after closing

         g. FAR No. 4. Monthly Report on Disbursements (January), (February), (March), (April), (May), (June), (July), (August), (September), (October), (November), (December)

                           FAR No. 4 CY2019: January

 hFAR No. 5. Quarterly Report on Revenue and Other Receipts (1st qtr), (2nd qtr), (3rd qtr), (4th Qtr)

  i. BED No. 1. Financial Plan FY 2018          


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

         a. BP 100-B. Statement of Other Receipts/Expenditures -Not Applicable 

         b. FAR No. 2. Statements of Approved Budget, Utilizations, Disbursements and Balances (SABUDB) -Not Applicable

         c. FAR No. 2A. Summary of Approved Budget, Utilizations, Dibursements and Balances by Object of Expenditures (SABUDBOE) -Not Applicable


VIII. QMS Certification of at least one core process by any international organization approved by the Inter-Agency Task Force or ISO 9001:2015 aligned QMS documents

         a. DENR Quality Policy

         b. Quality Management Manual

         c. Quality Management Manual Annexes

         d. Certification on the conduct of Internal Quality Audit

         e. Minutes of the FY 2017 Management Review


IX. System of Ranking Delivery Units

         a. Guidelines on Ranking Delivery Units and Individuals as Basis for granting the Performance-Based Bonus (PBB) for FY2018 - (DENR Memorandum Circular No. 2018-13)


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

         a. DENR Review and Compliance Procedure for SALN


XI. Freedom of Information (per FOI Memorandum Circular No. 02 s., 2018)

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

         b. DENR Information 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 (to be posted by Jan. 31, 2019)

         g. FY2018 DENR FOI Registry (to be posted by Jan. 31, 2019)

         h. DENR FOI Certificate of Compliance


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