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. 2022-1 dated March 24, 2022) 


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 2022 - 1Q, 2Q, 3Q, 4Q

a.2. FY 2021

a.3. FY 2020

 b. FAR No. 4 Monthly Report of Disbursements 

b.1. FY 2022 - (101January, 101February, 101March, 101April, 101May, 101June, 101July, 101August, 101September, 101October, 101November, 101December)

b.2. FY 2021

b.3. FY 2020

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

c.1. FY 2022 - 1Q, 2Q, 3Q, 4Q

c.2. FY 2021

c.3. FY 2020

       d. BED No. 2 Physical Plan

d.1.  FY 2023

d.2.  FY 2022

d.3.  FY 2021

d.4.  FY 2020

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

e.1 FY 2022 - 1Q, 2Q, 3Q, 4Q

e.2. FY 2021

e.3. FY 2020

      f. BED No. 1 Financial Plan 

f.1. FY 2023

f.2. FY 2022

f.3. FY 2021

f.4. FY 2020


III. DBM Approved Budget and Targets

       a. DENR Approved Budget FY 2022, 2023
       b. Corresponding GAA Target FY 2022, 2023


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

     a. Enhanced National Greening Program (FY 2022 - 1Q, 2Q, 3Q, 4Q)

     b. Land Disposition (FY 2022 - 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 2022 Annual Procurement Plan (APP Non-CSE) in the format prescribed under GPPB Circular No. 07-2015 (to be posted not later than March 31, 2022)

b. FY 2023 Indicative Annual Procurement Plan (APP Non-CSE) in the format prescribed under GPPB Circular No. 07-2015 (to be posted not later than September 30, 2022)

c. FY 2023 Annual Procurement Plan-Common-Use Supplies and Equipment (APP-CSE) as prescribed by DBM Memo Circular (to be posted not later than September 30, 2022)


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 the Grant of the Performance-Based Bonus (PBB) for FY 2022 (DENR Memorandum Circular No. 2022-11)


VIII. The Agency Review and Compliance Procedure of Statements and Financial Disclosure (to be posted by October 1, 2022)

     a. DENR 1 Review and Compliance Procedure for SALN - 2022


IX. DENR Freedom of Information (FOI)

      a. Updated DENR Freedom of Information Manual

      b. DENR Information Inventory (to be posted by January 30, 2023)

      c. FY 2022 DENR FOI Summary Report (to be posted by January 30, 2023)

      d. FY 2022 DENR FOI Registry (to be posted by January 30, 2023)

      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. - on or before Jan. 30, 2023

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

      g. Updated AID-FOI Tool (to be posted by January 30, 2023)

      h. FOI Client/Customer Satisfaction Report (to be posted by January 30, 2023)

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