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 98, the Transparency Seal provision, of Republic Act (R.A.) No. 10155, also known as 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. 2023-01 dated August 22, 2023)
I. DENR mandates and functions, names of officials with their positions and designations, and contact information
a. DENR Mandate, Vision, Mission
c. Directory of DENR Officials
II. Annual Financial Reports
a. FAR No. 1. Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAOBDB)
a.1. FY 2025
a.1.1 Fund 101 (Current: Q1; Q2; Q3; Q4); (Continuing: Q1; Q2; Q3; Q4)
a.2. FY 2024
a.2.1 Fund 101 (Current: Q1; Q2; Q3; Q4); (Continuing: Q1; Q2; Q3; Q4)
a.3. FY 2023
a.3.1 Fund 101 (Current: Q1; Q2; Q3; Q4); (Continuing: Q1; Q2; Q3; Q4)
a.4. FY 2022
a.4.1 Fund 101 (Current: Q1; Q2; Q3; Q4); (Continuing: Q1; Q2; Q3; Q4)
a.5. FY 2021
a.5.1 Fund 101 (Current: Q1; Q2; Q3; Q4); (Continuing: Q1; Q2; Q3; Q4)
b. FAR No. 4. Monthly Report of Disbursements
b.1 FY 2025 (January, February, March); (April, May, June);(July, August, September); (October, November, December)
b.2 FY 2024 (January, February, March); (April, May, June);(July, August, September); (October, November, December)
b.3 FY 2023 (January, February, March); (April, May, June);(July August; September); (October, November, December)
b.4 FY 2022 (January, February, March); (April, May, June);(July; August; September); (October, November, December)
b.5 FY 2021 (January, February, March); (April, May, June);(July; August; September); (October, November, December)
c. BAR No. 1. Quarterly Physical Report of Operations
c.1 FY 2025,(Q1); (Q2); (Q3); (Q4)
c.2 FY 2024,(Q1); (Q2); (Q3); (Q4)
c.3 FY 2023,(Q1); (Q2); (Q3); (Q4)
c.4 FY 2022,(Q1); (Q2); (Q3); (Q4)
c.5 FY 2021,(Q1); (Q2); (Q3); (Q4)
d. BED No. 2. Physical Plan
d.1 FY2025
d.2 FY2024
d.3 FY2023
d.4 FY2022
d.5 FY2021
e. FAR No. 5. Quarterly Report on Revenue and Other Receipts
e.1 FY2025: (Q1); (Q2); (Q3); (Q4)
e.2 FY2024: (Q1); (Q2); (Q3); (Q4)
e.3 FY2023: (Q1);(Q2); (Q3); (Q4)
e.4 FY2022: (Q1);(Q2); (Q3); (Q4)
e.5 FY2021: (Q1);(Q2); (Q3); (Q4)
f. BED No. 1. Financial Plan
f.1 FY2025
f.2 FY 2024
f.3 FY2023
f.4 FY2022
f.5 FY2021
III. DENR approved budgets and corresponding targets
a. DENR Approved Budget (FY2020); (FY2021); (FY2022); (FY2023); (FY2024); (FY2025)
b. Corresponding Targets (FY2020); (FY2021); (FY2022); (FY2023): (FY2024); (FY2025)
IV. DENR Projects, Programs and Activities, Beneficiaries, and Status of Implementation for FY2022
a. Enhanced National Greening Program (e-NGP)
c. Payapa at Masaganang Pamayanan (PAMANA)
V. Annual Procurement Plans (APP)
2026
FY 2026 Annual Procurement Plan based on Approved GAA posted January 28, 2026
2025
APP Changes within 2nd Semester FY 2025 posted January 28, 2026
Indicative APP Annual Procurement Plan (APP) FY 2026 posted Sept. 24, 2025
APP Changes within 1st Semester FY 2025 posted on July 25, 2025
FY 2025 APP Non-CSE (Based on Approved GAA)
FY 2025 Indicative Annual Procurement Plan
2024
1. Annual Procurement Plan Changes within 2nd Semester FY 2024
2. Annual Procurement Plan Changes within 1st Semester FY 2024
3. FY 2024 Annual Procurement Plan (Based on Approved GAA-2024)
4. FY 2024 Annual Procurement Plan-Common-Use Supplies and Equipment (APP-CSE)
5. Indicative FY 2024 Annual Procurement Plan (APP-nonCSE)
2023
1. FY 2023 Annual Procurement Plan (Based on approved GAA)
2. FY 2023 Annual Procurement Plan-Common-Use Supplies and Equipment (APP-CSE)
3. Indicative FY 2023 Annual Procurement Plan (APP-nonCSE)
4. FY 2023 APP Non-CSE (Based on Approved GAA)
5. FY 2023 (1st Semester) Updated APP
6. FY 2023 APP (Based on Approved GAA)
7. APP Changes within 2nd Semester FY 2023
2022
1. Indicative FY 2022 Annual Procurement Plan (APP non-CSE)
2. FY 2022 Annual Procurement Plan-Common-Use Supplies and Equipment (APP-CSE)
3. FY2022 Annual Procurement Plan (Based on approved GAA)
2021
1. FY 2021 Indicative Annual Procurement Plan (APP-nonCSE)
2. FY 2021 Annual Procurement Plan Common-Use Supplies and Equipment (APP-CSE)
3. FY 2021 Annual Procurement Plan (Based on Approved GAA)
2020
1. FY 2020 Annual Procurement Plan (APP-nonCSE)
Procurement Monitoring Report (PMR)
2025
2024
2023
2022
Posting Certification
Posting Certification
Agency Procurement Compliance and Performance Indicators (APCPI)
Agency Procurement Compliance and Performance Indicators (APCPI) 2024
Agency Procurement Compliance and Performance Indicators (APCPI) 2023
Early Procurement Activities
Certification of Undertaking of Early Procurement Activities FY 2026
Certification of Undertaking of Early Procurement Activities FY 2025
Certification of Undertaking of Early Procurement Activities FY 2024
Certification of Undertaking of Early Procurement Activities FY 2023
Certification of Undertaking of Early Procurement Activities FY 2022
Certification of Undertaking of Early Procurement Activities FY 2021
VI. QMS Certification of at least one core process by any international certifying body (ICB) accredited by the International Accreditation Forum (IAF) members
b. QMS Registration Certificates: DENR Central Office; Staff Bureaus and DENR-NCR; Regional Offices
VII. System of Ranking Delivery Units for PBB FY2023/2022
VIII. The Agency Review and Compliance Procedure of Statements and Financial Disclosures (to be uploaded not later than October 1, 2019)
a. DENR Review and Compliance Procedure for Statement of Assets, Liabilities and Networth (SALN) – no changes have been made
b. DENR SALN Review and Compliance Committee (RCC)
c. Reconstituting the DENR SALN Review and Compliance Committee (RCC) – no changes have been made
IX. Freedom of Information (FOI)
a. DENR Freedom of Information One Page Manual
b. DENR Freedom of Information Manual (DAO 2016-29 Updated as of 01-26-2024)
d. FY2023 DENR FOI Summary Report*
f. FY2023 FOI Feedback Report*
g. Onboarding to the eFOI Portal
i. DENR FOI Certificate of Compliance (MC 2022-1, Sec. 5)
Note: * FOI Reports are in excel format (FOI-PMO recommended format)
X. DENR Scorecards
XI. DENR Client Satisfaction Report
a. FY 2023 DENR Client Satisfaction Measurement Report
XII. Others
a. Consolidated Annual Audit Report (CAAR) for FY2023 Executive Summary
b. CAAR – Agency Action Plan and Status of Implementation for FY2023
c. FY2023 Summary Performance Monitoring Report (SPMR): (January 2023; February 2023)
d. FY2022 Summary Performance Monitoring Report (SPMR): (August 2022; Sept 2022; October 2022; November 2022; December 2022)