Republic Act No. 11518 General Appropriations Act (GAA) FY 2021

The  General Appropriations Act (GAA) for Fiscal Year 2021, released by the Department of Budget and Management (DBM) on 28 December 2020, states in Section 96 the requirements for the Transparency Seal Compliance:

Sec. 96. Transparency Seal. To enhance transparency and enforce accountability, all agencies of the government shall maintain a Transparency Seal to be psoted on their websites. The Transparency Seal shall contain the following:  (i) the agency’s mandates and functions, names of its officials with their position and designation, and contact information;  (ii) approved budgets  and corresponding  targets, immediately upon approval of this Act;  (iii) modifications made pursuant to the general and special provisions in this Act;  (vii) annual procurement plan/s and contracts awarded with the winning supplier, contractor or consultant;  (v) major activities or projects categorized in accordance with the 0+10 point socioeconomic agenda and their target beneficiaries;  (vi) status implementation, evaluation or assessment reports of said programs and projects; (vii) Budget and Financial Accountability Reports;  (viii) People's Freedom to Information (FOI) Manual signed by head of agency, Agency Information Inventory, 2019 and 2020 FOI Summary Report, and 2019 and 2020 FOI Registry; and  (ix) annual reports on the status of income authorized by law to be retained or used and be deposited outside of the National Treasury, which shall include the legal basis for its retention or use, the beginning balance, income collected and its sources, expenditures, and ending balance for the preceding fiscal year.

The heads of the agencies and their web administrator or their equivalent shall be responsible for ensuring compliance with this Section.

The DBM shall post on its website the status of compliance by all agencies of the government.


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. 96 (Transparency Seal)  General Appropriations Act (GAA) FY 2021

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

6.  FAR No. 6 - Statement of Approved Budget, Utilizations, Disbursements and Balances for Trust Receipts 
7.  Financial Plan (Bed No.1)
9.  Monthly Disbursement Program (Bed No.3)
10.  Detailed Statement of Current Year's Obligations, Disbursements and Unpaid Obligations
FY 2016
11.  Summary of List of Checks Issued and Cancelled
13.  FAR No. 3 - Aging of Due and Demandable Obligations 
FY 2022
FY 2019
FY 2018
FY 2017
14.  Registry of Allotments and Notice of Cash Allocation

III.  DND Approved Budget and Targets

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

1.  Beneficiaries of DND Proper's Programs and Projects

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

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

VII.  Procurement Monitoring Report (PMR)

FY 2023
FY 2022
FY 2021
FY 2020
FY 2019

VIII.  System of Ranking Delivery Units and Individuals

Internal Guidelines on the Implementation of AO 25 Memorandum Circular No. 2022-1 ICOW the Guidelines on the Grant of Performance-Based Bonus for FY 2022 for the Officials and Employees of the Department of National Defense-Office of the Secretary (DND-OSEC)
Internal Guidelines on the Implementation of the Grant of Performance-Based Bonus for FY 2021 for the Officials and Employees of the Department of National Defense-Office of the Secretary (DND-OSEC)
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

Review and Compliance Procedure on the Submission of the SALN and Disclosure of Business Interests and Financial Conditions in the DND Proper ("No changes have been made")

XVII.  DND Proper Agency Action Plan and Status of Implementation (AAPSI)