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Transparency Seal Provisions

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 5 of DBM Memo Circular No. 2016-1 dated May 12, 2016)

I.   DENR MANDATES AND FUNCTIONS, NAMES OF OFFICIALS WITH THEIR POSITIONS AND DESIGNATIONS, AND CONTACT INFORMATION

      a.  DENR mandates and functions

      b.  Directory of DENR officials

II.  Annual Financial Reports

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

FY 2026 [Q1] [Q2] [Q3] [Q4]
FY 2025 [Q1] [Q2] [Q3] [Q4]

       B. FAR NO. 4 Monthly Report of Disbursements

FY 2026 [JanFebMar] [AprMayJune] [July; Aug; Sep] [Oct; Nov; Dec]
FY 2025 [JanFebMar] [AprMayJune] [July; Aug; Sep] [Oct; Nov; Dec]

        C. BAR NO. 1 Quarterly Physical Report of Operations

FY 2026 [Q1] [Q2] [Q3] [Q4]
FY 2025 [Q1] [Q2] [Q3] [Q4]

        D. FAR NO. 5 Quarterly Report of Revenue and other Reciepts/Income Report

FY 2026 [Q1] [Q2] [Q3] [Q4]
FY 2025 [Q1] [Q2] [Q3] [Q4]

         E. PHYSICAL PLAN (Work and Financial Plan) 

FY 2026 WFP 2026
FY 2025 WFP 2025
FY 2024 WFP 2024
FY 2023 WFP 2023

 

III.  DBM Approved Budgets and Corresponding Targets

IV.  DENR Projects,  Programs and Activities, Beneficiaries, and Status of Implementation  

V.  Annual Procurement Plan (APP)

 

FY 2026  
  DENR_XII-PENRO_SOUTH_COTABATO_-_APP-CSE_2026
  PENRO SC INDICATIVE_APP NON_CSE 2026 PER NEP
  2026 APP (CHANGES WITHIN 1ST SEMESTER) 
  FY 2026 PROCUREMENT MONITORING REPORT
FY 2025  
  DENRXII-PENRO SC CY_2025 APPROVED APP NON CSE
  DENR XII PENRO SO COT APP 2025 CHANGES WITHIN 1ST_SEM
  FY 2025 PROCUREMENT MONITORING REPORT 1st SEM
  FY 2025 PROCUREMENT MONITORING REPORT 2nd SEM
FY 2024  
  DENR-XII-PENRO-SO-COT-APPROVED-FY-2024-APP-PER-GAA
  DENR_XII-PENRO_SO_COT-__CY_2024_APP_CHANGES_1ST_SEM
  DENRXII-PENRO_SC-APP_FY_2024_CHANGES_2ND_SEM
  SOCOT-_PMR_1ST_SEM_CY_2024
  PENRO_SC_PMR_2ND_SEM_CY_2024

VI.  QMS Certification of al least one core process by any international organization approved by the Inter-Agency Task Force or ISO 9001:2015 aligned QMS documents

VII.   System of Ranking Delivery Units

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

  1. DENR Review and Compliance Procedure for SALN
  2. DENR SALN Review and Compliance Committee (RCC)
  3. Reconstituting the DENR SALN Review and Compliance Committee
    3.1 Reconstituting the DENR SALN Review and Compliance Committee (RCC) 2020
    3.2 Reconstituting the DENR SALN Review and Compliance Committee (RCC) 2024
  4. DENR SALN Certification of Compliance:

a. DENR SALN Certification of Compliance 2020

b. DENR SALN Certification of Compliance 2021

c. DENR SALN Certification of Compliance 2022

d. DENR SALN Certification of Compliance 2023

e. DENR SALN Certification of Compliance 2024

f. DENR SALN Certification of Compliance 2025

XI. Freedom of Information (FOI)

 a.  DENR Freedom of Information Manual (DAO-2016-29),
DENR Freedom of Information Manual (DAO-2016-29, Revised 2024)
(DENR Freedom of Information Manual (DAO-2024-07)
b.  [FOI Manual 2021], [FOI Manual 2022], [Updated One-Page FOI Manual] , [FOI Manual 2025 – English], [FOI Manual 2025 – Filipino], [FOI MANUAL 2026 – ENGLISH], [FOI MANUAL 2026 – FILIPINO]
c.  Updated FOI Reports
c.1. [FOI Inventory 2021], [FOI Inventory 2022], [DENR Information Inventory 2023], [FOI Inventory 2024], [FOI Inventory 2025]
c.2. [FY 2021 FOI Registry], [FY 2022 FOI Registry], [FY 2023 DENR FOI Registry], [FY 2024 FOI Registry], [FY 2025 FOI Registry]
c.3. [FY 2021 FOI Summary Report], [FY 2022 FOI Summary Report], [FY 2023 DENR FOI Summary Report], [FY 2024 FOI Summary Report], [FY 2025 FOI Summary Report]
d.  [eFOI Portal 2021], [eFOI Portal 2022], [Onboarding to the eFOI Portal], [eFOI Portal 2024], [eFOI Portal 2025]
e.  FOI Feedback Report-CMS 2023FOI Feedback Narrative Report 2025
f.   Addressed overdue or pending FOI Request
g.  Updated AID-FOI Tool
h.  DENR FOI Certificate of Compliance (MC 2019-1, Sec. 5.5.b), (MC 2023-1, Sec. 5)

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