transparency seal logo


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 93, 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.


LMB compliance with Transparency Seal



 A. FAR No. 1: Statement of Appropriations, Allotments, Obligations, Disbursement and Balances

a.1 2021 FAR No. 1  - Q1 (Current, Continuing); Q2 (Current, Continuing);

b.1 2020 FAR No. 1  - Q1 (Current, Continuing); Q2 (Current, Continuing); Q3 (Current, Continuing); Q4 (Current, Continuing)

c.2 2019 FAR No. 1  - Q1 (Current, Continuing); Q2 (Current, Continuing); Q3 (Current, Continuing)Q4

d.3 2018 FAR No. 1  - Q1, Q2, Q3Q4

e.4 2017 FAR No. 1  - Q1, Q2, Q3Q4

f.5 2016 FAR No. 1  - Q1, Q2, Q3Q4

 B. FAR No. 4: Summary Report on Disbursements

               b.1 2021 FAR No. 4  - Q1 (January, February, March), Q2 (April, MayJune) Q3 (July, August, September), Q4 (October, November, December) 

b.2 2020 FAR No. 4  - Q1 (January, February, March), Q2 (April, MayJune) Q3 (JulyAugust, September), Q4 (October, November, December

b.3 2019 FAR No. 4  - Q1 (January, February, March), Q2 (April, May, June), Q3 (July, August, September) ,Q4 (October, November, December)

b.4 2018 FAR No. 4  - Q1, Q2, Q3Q4

b.5 2017 FAR No. 4  - Q1, Q2, Q3Q4

b.6 2016 FAR No. 4  - Q1, Q2, Q3Q4

C. BAR No. 1: Quarterly Report of Operations 

c.1 2021 BAR No. 1 - Q1Q2, Q3, Q4

c.2 2020 BAR No. 1 - Q1, Q2, Q3, Q4

c.3 2019 BAR No. 1 - Q1, Q2, Q3, Q4

c.4 2018 BAR No. 1 - Q1, Q2, Q3, Q4

c.5 2017 BAR No. 1 - Q1, Q2, Q3, Q4

c.6 2016 BAR No. 1 - Q1, Q2, Q3, Q4

D. BED No. 2: Physical Plan (Annual) 

d.1 2021 BED No. 2

d.2 2020 BED No. 2

d.3 2019 BED No. 2

d.4 2018 BED No. 2

d.5 2017 BED No. 2

d.6 2016 BED No. 2

E. FAR No. 5: Quarterly Report on Revenue and Other Receipts

e.1 2021 FAR No. 5 - Q1, Q2, Q3, Q4

e.2 2020 FAR No. 5 - Q1, Q2, Q3, Q4

e.3 2019 FAR No. 5 - Q1, Q2, Q3, Q4

e.4 2018 FAR No. 5 - Q1, Q2, Q3, Q4

e.5 2017 FAR No. 5 - Q1, Q2, Q3, Q4

e.6 2016 FAR No. 5 - Q1, Q2, Q3, Q4

F. BED No. 1: Financial Plan (Annual)  

f.1 2021 BED No. 1

f.2 2020 BED No. 1

f.3 2019 BED No. 1

f.4 2018 BED No. 1

f.5 2017 BED No. 1

f.6 2016 BED No. 1


o Budget (2020, 2021)

o Targets/MFOs/GAA targets (2020, 2021)


o Enhanced National Greening Program

Land Disposition

o Payapa at Masaganang Pamayanan (PAMANA)


       A. Updated Annual Procurement Plan 2020 (Non-CSE)

B. Annual Procurement Plan (APP-nonCSE) in the format as prescribed under GPPB Circular No. 07-2015 (FY 2020, FY 2021)

C. Indicative Annual Procurement Plan for FY 2021

D. FY 2021 Annual Procurement Plan for Common Use Supplies and Equipment (APP-CSE)

        EProcurement Monitoring Report (Second Semester CY 2020)

        F. Procurement Monitoring Report (First Semester CY 2020)

        GAgency Procurement Compliance and Performance Indicators 2020

        H. Agency Procurement Compliance and Performance Indicators Questionnaire

        I. Agency Procurement Compliance and Performance Indicators Self-Assessment Form

        J. Agency Procurement Compliance and Performance Indicators Revised Scoring and Rating System (Annex C)

        K. Procurement Capacity Development Action Plan

VI. QMS Certification 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 PerformanceBased Bonus (PBB) for FY 2020 (DENR Memorandum Circular No. 2020-09)


a. LMB Compliance with SALN

b. DENR Review and Compliance Procedure for SALN

IX. FREEDOM OF INFORMATION MANUAL (per FOI Memorandum Circular No. 02 s., 2018)

a. LMB Freedom of Information One Page Manual

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

c. LMB FOI Inventory

d. FY2020 LMB FOI Summary Report

e. FY2020 LMB FOI Registry

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

g. DENR FOI Certificate of Compliance (upon issuance of PCOO)