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.


DND Compliance with Sec. 93 (Transparency Seal) R.A.  No. 10155 (General Appropriations Act FY 2012)

I. Agency's mandate, vision, mission and list of officials

1. Agency's mandate, vision and mission

2. List of Officials

II. Annual Financial Reports

1.  FAR No. 1 (SAAOBDB) Statement of Appropriations, Allotments, Obligations, Disbursements and Balances
2.  SPMR (Appropriations, Obligations and Disbursements)
4.  BAR No. 1 - Quarterly Physical Report of Operations
6.  FAR No. 6 - Statement of Approved Budget, Utilizations, Disbursements and Balances for Trust Receipts 
7.  Financial Plan (Bed No.1)
8.  Physical Plan (BED No. 2)
9.  Monthly Disbursement Program (Bed No.3)
10.  Detailed Statement of Current Year's Obligations, Disbursements and Unpaid Obligations
11.  Summary of List of Checks Issued and Cancelled
12.  Statement of Tax Remittance Advice
13.  FAR No. 3 - Aging of Due and Demandable Obligations 
FY 2019
FY 2018
FY 2017
14.  Registry of Allotments and Notice of Cash Allocation

III.  DND Approved Budget and Targets

2.  Targets/MFOs/GAA Target

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

1.  Programs and Projects (Bed No. 2 Physical Plan)
2.  Beneficiaries of DND Proper's Programs and Projects
3.  Status of Implementation (Bar No. 1 Projects and Programs)

V.  Annual Procurement Plan (Non Common-Use Supplies and Equipment)

VI.  Annual Procurement Plan (Common-Use Supplies and Equipment)

VII.  Procurement Monitoring Report (PMR)

VIII.  System of Ranking Delivery Units and Individuals

Guidelines on the Grant of Performance-Based Bonus (PBB) for FY 2019 of DND-OSEC (Also  applies for 2019 and onwards until further changes)
Parameters of Office Rating and Ranking

IX.  Quality Management System Certified by International Certifying Body or Agency Operations Manual

X.  MFO Accountability Report Card

Marc 1 and Marc 2

XI.  DND Proper Scorecard

XII.  Department of National Defense Accomplishment Report

Accomplisment Report

XIII.  Freedom of Information (FOI)

Registry and Summary Reports

XIV.  Donations from various Foreign Governments

XV.  Report on Ageing of Cash Advances

Ageing of Cash Advances

XVI.  Review and Compliance Procedure on the Submission of Statements and Financial Disclosures