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

Statement of Allotments, Obligations and Balances

The Statement of Allotment, Obligations and Balances (SAOB) is a Budget Accountability Report (BAR) which shall serve as the agency's summary report of allotments received and corresponding obligations/expenditures incurred during the month/quarter from all sources by object of expenditures consistent with the COA's Chart of Accounts. This shall be submitted to DBM on or before the 10th day of the following month covered by this report.

Quarterly Report of Income

The Quarterly Report of Income is a Budget Accountability Report (BAR) that reflects the agency's actual income collections from all sources, classified into tax or non-tax, for the given quarter, broken down by month. This report shall be prepared by fund (i.e. General Fund, Special Account in the General Fund, etc.) and submitted to DBM on or before the 10th day following the quarter reported.

Quarterly Physical Report of Operations

The Quarterly Physical Report of Operation is a Budget Accountability Report (BAR) that reflects agency's actual physical accomplishments for a given quarter, 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.) and submitted to DBM on or before the 10th day following the quarter covered by the report.