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. Directory of DENR officials


II. Annual Financial Reports

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

       a.1 FY 2017

            Fund 101

            a.1.1. FAR1 (Current) (Q1) (Q2)            

                     FAR 1 (Continuing) (Q1) (Q2)

             a.1.2 FAR1-A (Current) (Q1) (Q2)

                      FAR1-A (Continuing) (Q1) (Q2)

              a.1.2 FAR1-B (Current) (Q1) (Q2)

                       FAR1-B (Continuing) (Q1) (Q2)

              Fund 102 

             a.1.1. FAR1 (Current) (Q1) (Q2)             

                      FAR 1 (Continuing) (Q1) (Q2)

          a.1.2 FAR1-A (Current) (Q1) (Q2)

                      FAR1-A (Continuing) (Q1) (Q2)

          a.1.2 FAR1-B (Current) (Q1) (Q2)

                      FAR1-B (Continuing) (Q1) (Q2)


a.1. FY 2016

    Fund 101

     a.1.1.  FAR1 (Current), (Q1)(Q2)(Q3)(Q4)

               FAR1(Continuing), (Q1)(Q2)(Q3)(Q4

     a.1.2.  FAR1-A (Current), (Q1) (Q2)(Q3)(Q4)

               FAR1-A (Continuing), (Q1)(Q2)(Q3)(Q4)

     a.1.3.  FAR1-B (Current), (Q1(Q2)(Q3)(Q4

                  FAR1-B(Continuing), (Q1(Q2)(Q3)(Q4

    Fund 102

    a.1.4. FAR1 Current and Continuing(Q1) (Q2) (Q3)(Q4)

    a.1.5.  FAR1-A Current (Q1) (Q2) (Q3)(Q4)

              FAR1-A Continuing (Q1) (Q2) (Q3)(Q4)

     a.1.6. FAR1-B Current (Q1) (Q2) (Q3)(Q4)

              FAR1-B Continuing (Q1) (Q2) (Q3)(Q4)


a.2. FY 2015 

a.3. FY 2014 (Current as of December), (Continuing as of December) 

a.4. FY 2013 

b. FAR No. 4. Summary Report on Disbursements

b.1. FY 2017

   b.1.1 fund 101, January, February, March, April, May, June, July

            fund 158, January, February, March, April, May, June, July

            fund 102 FMP, January, February, March, April, May, June, July

            fund 102 CBFMMP, January, February, March, April, May, June, July

            fund 171, January, February, March, April, May, June, July

b.1. FY 2016

     b.1.1.  fund 101, January-June, July, August, September, October, November, December

                     fund 158, January-June, July, August, SeptemberOctober, November, December

 fund  102, January-June, July, August, September, October, November, December

 fund  102, FMP January-June, July, August, September, October, November , December

 fund  171, January-June, July, August, September, October, November, December

b.2. FY 2015 

    b.2.1 (Quarter 1) Fund 101, Fund 102. Fund 158

            (Quarter 2) Fund 101

            (Quarter 3) Fund 101, Fund 158

            (Quarter 4) Fund 101, Fund 102 CBFMMP, Fund 171 CBFMMP, Fund 102 FMP

b.3. FY 2014

    b.3.1 Fund 101

            Fund 102 FMP

            Fund 102 CBFMMP 

b.4. FY 2013

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

   BAR No. 1.


c.1.  FY 2017 (Q1)(Q2)(Q3)(Q4)

c.2.  FY 2016 (Q1)(Q2)(Q3)(Q4)

c.3.  FY 2015

c.4.  FY 2014 

c.5.  FY 2013

   Physical Plan


c.6    FY 2017 (Summary by MFO pages 1&2 Non MFO)

                    (Non MFO pages 1-31 & Summary pp 3-8)

                    (MFO 1 & MFO 2)(MFO 3 FAPs GAD)

c.7.   FY 2016

c.8.   FY 2015 

c.9.   FY 2014 

c.10. FY 2013

c.11. FY 2012


c.10. FY 2011

c.11. FY 2010


d. FAR No. 5. Consolidated Quarterly Report of Revenue and other Receipts

       d.1.  FY 2017 (Q1)(Q2)(Q3)(Q4) 

d.1.  FY 2016 (Q1)(Q2)(Q3)(Q4)

d.2.  FY 2015 (Q1) (Q2) (Q3) (Q4)

d.3.  FY 2014

d.4.  FY 2013


e. Financial Plan

e.1. FY 2017

e.2. FY 2016

e.3. FY 2015 
e.4. FY 2014

e.5. FY 2013 

III. DENR approved budgets and corresponding targets 

a. DENR Approved Budget(FY2015) (FY2016)

c. Corresponding Targets (FY2015)(FY 2016)

d. Approved DENR 6 Work and Financial Plan

c.1. FY 2017 (Summary by MFO pages 1&2 Non MFO)(Non MFO pages 1-31 & Summary pp 3-8)

                  (MFO 1 & MFO 2)(MFO 3 FAPs GAD)

c.2. FY 2016

c.3. FY 2015 

c.4. FY 2014 

c.5. FY 2013

c.6. FY 2012

c.7. FY 2011

c.8. FY 2010


IV. Major DENR programs and projects and activities, Beneficiaries and Status of Implementation (FY2016)

a. National Greening Program (as of Dec 2016)

b. Land Disposition (as of Dec 2016)


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

a. Annual Procurement Plans (FY2015 FY2015) (FY 2016)(FY2017)

b. Contracts awarded and the name of contractors / suppliers / consultants (FY2015)(FY 2016)(2017)



VI. Quality Management Manual Aligned to ISO 9001:2015

        a. DENR Quality Policy 2016

        b. Quality Management Manual 2016

        c. Quality Management Manual Annexes 2016


 VII. System of Ranking Delivery Units and Individuals 

  1. Guidelines on Ranking Delivery Units and Individuals as Basis for Granting the Performance-Based Bonus (PBB) for FY 2016 (DENR Memorandum Circular No. 2016-10)
  2. Supplemental Guidelines on Ranking of Delivery Units as basis for the Grant of the Performance-Based Bonus (PBB) for CY2016 (DENR   Memorandum Circular No 2016-12)


VIII. DENR Freedom of Information (FOI) Manual


IX. DENR Scorecards

a.  MFO Accountability Report Card (MARC-1)

b.  Management Accountatibility Report Card (MARC-2)

c.  Priority Program Accountability Report Card (PARC)