Philippine Transparency Seal

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.

Mandate, Functions and Officials

Financial Accountability Reports (FARs)

BAR No. 2 Quarterly Financial Report of Operations

BAR No. 4 Statement of Allotments, Obligations and Balances

Replacing the BARs beginning 2013:

Annex A  Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB)

Annex A-1 List of Agency Budget Matrix (ABM)/SAROs and Sub-AROs

Annex B Detailed Statement of Current Year's Obligations, Disbursements and Unpaid Obligations (SODUO-CY)


Report of Disbursements

BAR No. 3 Monthly Report of Disbursements. This report  reflects the total disbursements made  from the Notice of Cash Allocation (NCA) received and Tax Remittance Advice (TRA) issued. Charged to NCAs are MDS checks issued including Notice of Transfer of Allocations. TRAs are for remittance of all taxes withheld.

Beginning 2013:

Annex C Summary of Prior Year's Obligations, Disbursements and Unpaid Prior Years' Obligations (SODUO-PY). This report reflects the accounts payables, obligations which are not yet due and demandable, disbursements and balances of unpaid obligations pertaining to prior years' obligations presented by allotment class.

Annex D Summary Report of Disbursements. (Similar to Bar No. 3)

Report of Income

Physical Report of Operations

The Physical Report of Operation is a Budget Accountability Report (BAR) that reflects agency's actual physical accomplishments for a given period, in terms of performance measures as indicated in its Physical Plan. This report shall be prepared by fund (General Fund or Special Account in the General Fund, etc.).

Budget Execution Plans and Targets

Project Monitoring Report

NSO Annual Report (Central Office)