Transparency Seal explained

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 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. 2020-01 dated June 02, 2020)

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

a. DENR Mandate, Vision, Mission

b. Directory of PENRO Marinduque Key Officials

II. Annual Financial Reports

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

a.1. FY2023

       Current (Q1 / Q2 / Q3 / Q4) ; Continuing (Q1 / Q2 / Q3 / Q4)

a.2. FY2022

       Current (Q1 / Q2 / Q3 / Q4) ; Continuing (Q1 / Q2 / Q3 / Q4)

a.3. FY2021

       Current (Q1 / Q2 / Q3 / Q4) ; Continuing (Q1 / Q2 / Q3 / Q4)

a.4. FY2020

a.5. FY2019

a.6. FY2018 

a.7. FY2017  

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

b.1. FY2023 (January / February / March), (April / May / June) , (July / August / September) , (October / November / December)

b.2. FY2022 (January / February / March), (April / May / June) , (July / August / September) , (October / November / December)

b.3. FY2021 (January / February / March), (April / May / June) , (July / August / September) , (October / November / December)

b.4. FY2020

b.5. FY2019

b.6. FY2018

b.7. FY2017

c. BAR No. 1 - Quarterly Physical Report of Operations (Regional Target)

c.1. FY2023 (Q1 / Q2 / Q3 / Q4)

c.2. FY2022 (Q1 / Q2 / Q3 / Q4)

c.3. FY2021 (Q1 / Q2 / Q3 / Q4)

c.4. FY2020

c.5. FY2019

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

d.1. FY 2023

d.2. FY 2022

d.3. FY 2021

d.4. FY 2020

d.5. FY2019

d.6. FY2018

d.7. FY2017

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

e.1. FY2023 (Q1 / Q2 / Q3 / Q4)

e.2. FY2022 (Q1 / Q2 / Q3 / Q4)

e.3. FY2021 (Q1 / Q2 / Q3 / Q4)

e.4. FY2020

e.5. FY2019

e.6. FY2018

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

f.1. FY2023

f.2. FY2022

f.3. FY2021

f.4. FY2020

f.5. FY2019

f.6. FY2018

f.7 FY2017

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

1. DENR Budget (FY2023) ; (FY2022) ; (FY2021)

2. Corresponding GAA Targets (FY2023) ; (FY2022) ; (FY2021)

IV. DENR Projects, Programs and Activities, Beneficiaries, and Status of Implementation (only for current year - indicate if not applicable or else zero rating will be given)

a. National Greening Program (FY2021) ; (FY2020)

b. Land Disposition (FY2020)

c. Payapa at Masaganang Pamayanan (PAMANA) (FY2020) (not applicable)

V. Annual Procurement Plan (APP)

a. FY2021 Annual Procurement Plan (APP-Non CSE) in the format prescribed under GPPB Circular No. 07-2015 

b. FY2022  Annual Procurement Plan (APP-Non CSE) in the format prescribed under GPPB Circular No. 07-2015

c. FY2022 Annual Procurement Plan - Common-Use Supplies and Equipment (APP-CSE) as prescribed by DBM Memorandum Circular

d. Annual Procurement Plan for CY 2022 (Changes Within 2nd Semester)

e. FY2023 Indicative Annual Procurement Plan (APP-Non CSE) in the format prescribed under GPPB Circular No. 07-2015

f. FY 2023 Annual Procurement Plan Common-Use Supplies and Equipment (APP-CSE) as prescribed by DBM Memorandum Circular

g. Revised FY 2023 Annual Procurement Plan Common-Use Supplies and Equipment (APP-CSE) as prescribed by DBM Memorandum Circular

h. FY2024 Indicative Annual Procurement Plan (APP-Non CSE) in the format prescribed by DBM

i. FY2024 Indicative Annual Procurement Plan (APP-CSE) in the format prescribed by DBM

VI. QMS Certification of at least core process by any international organization approved by the Inter-Agnecy 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 the Grant the Performance-Based Bonus (PBB) for FY 2023 (DENR MC 2023-05)

b. Guidelines on the Grant the Performance-Based Bonus (PBB) for FY 2022 (DENR MC-2022-11)

c. Guidelines on the Grant of FY2021 Performance-Based Bonus (PBB) - DENR Memorandum Circular No. 2021-11

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

a. DENR Review and Compliance Procedure for SALN - no changes have been made

IX. Freedom of Information

a. Updated DENR Freedom of Information Manual (DAO 2016-29 Updated as of 01-03-2023)

b. DENR Information Inventory 

c. FY2022 DENR FOI Summary Report 

d. FY2022 DENR FOI Registry 

e. Screenshot of DENR Website containing a visible and functional FOI logo linked to e-FOI portal (, to be submitted through email:

f. Modified One-Page FOI Manual (c/o FOI Focal)

g. Updated AID-FOI Tool (DENR Central Office target)

h. FOI Client/Customer Satisfaction (DENR MIMAROPA Region target)

i. DENR FOI Certificate of Compliance (MC 2021-1, Sec. 5.(b)) 


Note: FOI Reports are in excel format (FOI-PMO recommended format)