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.


DBM Compliance with Sec. 91 (Transparency Seal) R.A. No. 10633 (General Appropriations Act FY 2014)

I. The agency’s mandates and functions, names of its officials with their position and designation, and contact information

  1. The agency's mandates and functions
  2. Position, designation and contact information

II. DBM approved budgets and Corresponding Targets for FY 2018

III. Modifications made pursuant to the general and special provisions in the FY 2018 GAA

(not applicable)

IV. Annual Procurement Plan, Indicative APP non-CSE, APP for CSE

V. Major Projects, Programs and Activities, Beneficiares, and Status of Implementation

VI. Annual Report


BAR 1 - Quarterly Physical Report of Operation

BAR 2 - Financial Report of Operation

BAR 3 - Quarterly Report of Income

BAR 4 - Statement of Allotment, Obligation and Balances


BED 1 - Financial Plan

BED 2 - Physical Plan

BED 2A - Physical Plan of Major Programs and Projects

BED 3 - Monthly Disbursement Program


FAR 1 - Statement of Appropriations, Allotments,Obligations,Disbursements and Balances

FAR 1A - Summary of Appropriation, Allotments, Obligations, Disbursement and Balances by Object of Expenditures

FAR 1B - List of ABM/SAROs/Sub-Allotment Release Orders

FAR 2 - Statement of Approved Budget, Utilizations, Disbursements and Balances

FAR 2A - Summary of Approved Budget, Utilizations, Disbursements and Balances by Object of Expenditures

FAR 3 - Ageing of Due and Demandable Obligations

FAR 4 - Monthly Report of Disbursements

FAR 5 - Consolidated Quarterly Report of Revenue and other Receipts

VII. Annual Reports on the Status of Income authorized by law to be deposited outside the National Treasury

(not applicable)

VIII. QMS Certification

IX. System of Ranking Delivery Units and Individuals

X. Statements and Financial Disclosures

XI. Freedom of Information

Other Documents:


  1. Memorandum - Quality Management Review
  2. Minutes - Quality Management Review
  3. Audit Plan Memorandum
  4. Audit Plan Certification