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. DENR Directory of Officials


II. Annual Financial Reports

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

            a.1. FY2022 (1st Qtr), (2nd Qtr)

            a.2. FY2021 (1st Qtr), (2nd Qtr), (3rd Qtr CurrentContinuing), (4th Qtr Current; Continuing)

            a.3. FY2020 (1st Qtr), (2nd Qtr), (3rd Qtr: RegularContinuing), (4th Qtr)

            a.4. FY2019 (1st Qtr), (2nd Qtr), (3rd Qtr), (4th Qtr)

            a.5. FY2018 (1st Qtr), (2nd Qtr), (3rd Qtr), (4th Qtr)

    a.6. FY2017 (As of March 2017), As of June 2017 (Regular), (Continuing), As of September 2017 (Regular), (Continuing), As of December 2017 (Regular), (Continuing)


b. FAR No. 4. Monthly Report on Disbursements (Monthly)

    b.1. FAR No. 4 CY2022: (January), (February), (March), (April), (May), (June), (July)

    b.2. FAR No. 4 CY2021: (January), (February), (March), (April), (May), (June), (July), (August), (September), (October), (November), (December)

    b.3. FAR No. 4 CY2020: (January), (February), (March), (April), (May), (June), (July), (August), (September), (October), (November), (December)

    b.4. FAR No. 4 CY2019: (January), (February), (March), (April), (May), (June), (July), (August), (September), (October), (November ), (December)

    b.5. FAR No. 4 CY2018: (January), (February), (March), (April), (May), (June), (July), (August), (September), (October), (November), (December)


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

            c.1. FY2022 (1st Qtr), (2nd Qtr)

            c.2. FY2021 (1st Qtr), (2nd Qtr), (3rd Qtr), (4th Qtr)

            c.3. FY2020 (1st Qtr), (2nd Qtr), (3rd Qtr), (4th Qtr)

            c.4. FY2019 (1st Qtr - Part1 and 1st Qtr - Part2), (2nd Qtr - Part1Part2Part3), (3rd Qtr GASS, STO, ENR, Technical, Bamboo, GAD, OM), (4th Qtr)

            c.5. FY2018 (1st Qtr), (2nd Qtr), (3rd Qtr), (4th Qtr)      

            c.6. FY2017 (As of March), (As of June)(As of September), (As of December)


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

            d.1. FY2022

            d.2. FY2021

            d.3. FY2020

            d.4. FY2019

            d.5. FY2018

            d.6. FY2017 - 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


         e. FAR No. 5. Quarterly Report on Revenue and Other Receipts (Quarterly)

            e.1. FAR No. 5 CY2022. (1st Qtr), (2nd Qtr)

    e.2. FAR No. 5 CY2021. (1st Qtr), (2nd Qtr), (3rd Qtr), (4th Qtr)

    e.3. FAR No. 5 CY2020. (1st Qtr), (2nd Qtr), (3rd Qtr), (4th Qtr)

    e.4. FAR No. 5 CY2019. (1st Qtr), (2nd Qtr), (3rd Qtr), (4th Qtr)  

    e.5. FAR No. 5 CY2018: (1st qtr), (2nd qtr), (3rd qtr), (4th Qtr)


  f. BED No. 1. Financial Plan (Annual)          

    f.1. FY2022

    f.2. FY2021

    f.3. FY2020

    f.4. FY2019

    f.5. FY 2018


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

         a. DENR Budget FY2022

         b. Corresponding GAA Targets FY2022


IV. DENR Projects, Programs and Activities, Beneficiaries, and Status of Implementation (only for current year)

         a. National Greening Program FY 2022 (1st Qtr), (2nd Qtr)

         b. Land Disposition FY 2022 (1st Qtr), (2nd Qtr)

         c. Payapa at Masaganang Pamayanan (PAMANA) FY 2021 -Not Applicable


V. Annual Procurement Plan (APP)

         a. FY 2021 Annual Procurement Plan (APP-nonCSE) in the format prescribed under GPPB Circular No. 07-2015

         b. FY 2022 Annual Procurement Plan (APP-nonCSE) in the format prescribed under GPPB Circular No. 07-2015

         c. FY 2022 Annual Procurement Plan (APP-CSE) as prescribed by DBM memo circular


VI. 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. QMS ISO Registration Certificates


VII. System of Ranking Delivery Units

         a. Guidelines on Ranking Delivery Units and Individuals as Basis for Granting the Performance-Based Bonus (PBB) for 2022 (DENR Memorandum Circular No. 2022-1) Part 1, Part 2, Part 3

         b. Guidelines on Ranking Delivery Units and Individuals as Basis for Granting the Perfomance-Based Bonus (PBB) for FY2021 (DENR Memorandum Circular No. 2011-11)

         c. Guidelines on Ranking Delivery Units and Individuals as Basis for Granting the Perfomance-Based Bonus (PBB) for FY2020 (DENR Memorandum Circular No. 2020-09)

         d. Guidelines on Ranking Delivery Units and Individuals as Basis for Granting the Perfomance-Based Bonus (PBB) for FY2019 (DENR Memorandum Circular No. 2019-06)


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

         a. DENR Review and Compliance Procedure for SALN 2022

         b. DENR Review and Compliance Procedure for SALN 2021


IX. Freedom of Information (FOI)

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

         b. DENR Information Inventory 

         c. FY2021 DENR FOI Summary Report 

         d. FY2021 DENR FOI Registry

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

         f.  Modified One-Page FOI Manual

         g. DENR FOI Certificate of Compliance


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