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 DBM Memo Circular No. 2021-1 dated June 3, 2021) 


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

       a. DENR Mandates, Vision and Mission
       b. Directory of DENR officials

II. Annual Financial Reports 

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

a.1. FY 2021 - 1Q, 2Q, 3Q, 4Q

a.2. FY 2020

a.3. FY 2019

a.4. FY 2018

a.5. FY 2017

 b. FAR No. 4 Monthly Report of Disbursements 

b.1. FY 2021 - (101January, 101February, 101March, 101April, 101May, 101June, 101July, 101August, 101September, 101October, 101November, 101December)

b.2. FY 2020

b.3. FY 2019

b.4. FY 2018

b.5. FY 2017

        c. BAR No. 1. Quarterly Physical Report of Operations 

c.1. FY 2021 - 1Q, 2Q, 3Q, 4Q

c.2. FY 2020

c.3. FY 2019

c.4. FY 2018

c.5. FY 2017

       d. BED No. 2 Physical Plan

d.1.  FY 2022

d.2.  FY 2021

d.3.  FY 2020

d.4.  FY 2019

d.5.  FY 2018

d.6.  FY 2017

      e. FAR No. 5 Quarterly Report on Revenue and Other Receipts

e.1. FY 2021 - 1Q, 2Q, 3Q, 4Q

e.2. FY 2020

e.3. FY 2019

e.4. FY 2018

e.5. FY 2017

      f. BED No. 1 Financial Plan 

f.1. FY 2022

f.2. FY 2021

f.3. FY 2020

f.4. FY 2019

f.5. FY 2018

f.6. FY 2017


III. DBM Approved Budget and Targets

       a. DENR Approved Budget FY 2021, FY 2022
       b. Corresponding GAA Target FY 2021, FY 2022


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

     a. Enhanced National Greening Program (FY 2021 - 1Q, 2Q, 3Q, 4Q)

     b. Land Disposition (FY 2021 - 1Q, 2Q, 3Q, 4Q)

     c. Payapa at Masaganang Pamayanan (PAMANA) (FY 2021) (not applicable)


V. Annual procurement plans, contracts awarded and the name of contractors/ suppliers/ consultants

a. FY 2021 Indicative Annual Procurement Plan (APP-nonCSE) in the format prescribed under GPPB Circular No. 07-2015 (to be posted not later than September 30, 2020)

b. FY 2021 Annual Procurement Plan-Common-Use Supplies and Equipment (APP-CSE) as prescribed by DBM memo circular (to be posted not later than December 15, 2020)

c. FY 2022 Annual Procurement Plan-Common-Use Supplies and Equipment (APP-CSE) as prescribed by DBM memo circular (to be posted not later than August 31, 2021)

        d. FY 2022 Annual Procurement Plan (APP Non-CSE) as prescribed by DBM memo circular (to be posted not later than September 30, 2021)


VI. Quality Environment Management System Policy (QEMS) Certification of at least one core process 

      by any international organization approved by the Inter-Agency Task Force or ISO 9001:2015 aligned QMS documents

      a. DENR Quality Environment Management System Policy

      b. Quality Environemnt Management System Manual

      c. Quality Environment Management System Manual Annexes

      d. QEMS ISO Registration Certificates 


VII. System of Ranking Delivery Units and Individuals

a. Guidelines on Ranking Delivery Units as basis for Granting the Performance-Based Bonus (PBB) for FY 2021 (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

     b. DENR 1 Review and Compliance Procedure for SALN 2019 and 2020

     c. DENR Review and Compliance Procedure for Statement of Assets, Liabilities and Networth (SALN)

     d. DENR SALN Review and Compliance Committee (RCC) 

     e. Reconstituting the DENR SALN Review and Compliance Committee (RCC)


IX. DENR Freedom of Information (FOI)

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

      b. DENR Information Inventory

      c. FY 2021 DENR FOI Summary Report 

      d. FY 2021 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: This email address is being protected from spambots. You need JavaScript enabled to view it.

      f. DENR Freedom of Information (FOI) One Page Manual

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