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     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.

Climate Change Commission Compliance with Sec. 93 (Transparency Seal) R.A.  No. 10352 (General Appropriations Act FY 2013)

  1. Mandate, Mission, Vision and List of Officials
    1. MandateMission and Vision of the Climate Change Commission
    2. Directory of Officials and Key Positions
    3. Certificate of Service Charter
  2. Annual Financial Reports
    1. Financial Accountability Report (FAR) 1 – Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB)
      1. As of December 2011
      2. As of December 2012
      3. As of December 2013
      4. As of December 2014
      5. As of December 2015
      6. As of December 2016
      7. FY 2017
        As of March 2017
        As of June 2017
        As of September

        As of December 2017- Current 
      8. FY 2018
        As of March
        As of June

        As of September
        As of December
  1. Summary Report on Disbursements
    1. 2011
    2. 2012
    3. 2013
    4. 2014
    5. 2015
    6. 2016
    7. 2017- JanuaryFebruaryMarch
               - AprilMayJune
               - JulyAugustSeptember 
      OctoberNovemberDecember -
    8. 2018 -JanuaryFebruaryMarch  
               - JulyAugustSeptember
               - OctoberNovemberDecember

  2. Budget Accountability Report (BAR) 1 – Quarterly Physical Report of Operation (QPRO)
    1. FY 2011
    2. FY 2012
    3. FY 2013
    4. FY 2014
    5. FY 2015
    6. FY 2016
    7. FY 2017
      As of March
      As of June
      As of September
      As of December
    8. FY 2018
      As of March
      As of June

      As of October
  3. Financial Accountability Report (FAR) 5 – Quarterly Report of Revenue and Other Receipts (QRROR)
    1. 4th Quarter 2011
    2. 4th Quarter 2012
    3. 4th Quarter 2013
    4. 4th Quarter 2014
    5. 4th Quarter 2015
    6. 4th Quarter 2016
    7. 4th Quarter 2017
    8. 1st Quarter FY 2018
      As of September

      As of December
  4. Work and Financial Plan
    1. FY 2013
    2. FY 2014
    3. FY 2015
    4. FY 2016
    5. FY 2017
    6. FY 2018
  5. DBM-Approved Budget and Targets