TRANSPARENCY SEAL

PHILGUARANTEE COMPLIANCE WITH SEC. 112 (TRANSPARENCY SEAL) R.A. 12314 (GENERAL APPROPRIATIONS ACT OF FY 2026)

Sec. 112. Transparency Seal

To enhance transparency and enforce accountability, and promote systematized access to government information, all agencies of the government shall maintain a Transparency Seal to be posted on their websites. The Transparency Seal shall contain the following:

  1. The agency’s mandates and functions, names of its officials with their position and designation, and contact information;
  2. Approved budgets and corresponding targets, immediately upon approval of this Act;
  3. Modifications made pursuant to the general and special provisions in this Act;
  4. Annual procurement plan/s and contracts awarded with the winning supplier, contractor or consultant;
  5. Major programs, activities or projects and their target beneficiaries;
  6. Status of implementation, evaluation or assessment reports of said programs, activities, or projects;
  7. All subsidy and assistance programs of the government, including details on the manner of the execution, the amounts allocated, and relevant data of the target beneficiaries, subject to R.A. No. 10173 or the Data Privacy Act;
  8. Budget and Financial Accountability Reports;
  9. Updated People’s Freedom to Information (FOI) Manual signed by head of agency, Updated One-Page FOI Manual and Agency FOI Reports;
  10. Annual reports on the status of income authorized by law to be retained or used and be deposited outside of the National Treasury, which shall include the legal basis for its retention or use, the beginning balance, income collected and its sources, expenditures, and ending balance for the preceding fiscal year.
  11. Particulars of concessions, permits or authorizations granted by the agency, subject to R.A. No. 10173 or the Data Privacy Act; and
  12. Current news and updated events conducted by agencies.

Agencies shall ensure that the content posted under the Transparency Seal is regularly reviewed, updated, and maintained using internal systems and procedures that support accountability, data integrity, and operational efficiency.

The heads of the agencies and their web administrators or their equivalent shall be responsible for ensuring compliance with this Section.

The DBM shall post on its website the status of compliance by all agencies of the government. The agencies are responsible in ensuring that the contents and data of their posts in their respective official websites and communication channels are searchable for the public’s easy access to information regarding matters on public funds.

Symbolism

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.

Transparency Seal

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.

  1. Agency’s mandates and functions, names of its officials with their position and designation, and contact information
  1. Approved Budget and Corresponding Targets
  1. 2026 Corporate Operating Budget
  2. 2025 Corporate Operating Budget
  3. 2024 Corporate Operating Budget
  4. 2023 Corporate Operating Budget
  5. 2022 Corporate Operating Budget
  6. 2021 Corporate Operating Budget
  7. 2020 Corporate Operating Budget
  8. 2019 Corporate Operating Budget
  9. 2018 Corporate Operating Budget
  10. 2017 Corporate Operating Budget
  11. 2016 Corporate Operating Budget
  12. 2015 Corporate Operating Budget
  1. Modifications made pursuant to the general and special provisions in this Act
  • (Not applicable)
  1. Annual Procurement Plan/s (APP) and Contracts awarded with the winning Supplier, Contractor or Consultant

  1. Major Programs, Activities or Projects and their Target Beneficiaries
  • (Not applicable)
  1. Status of implementation, evaluation or assessment reports of said programs, activities, or projects
  1. 2026 (Procedures for the Review of Statement of Assets, Liabilities, and Net Worth)
  2. 2025 (No changes made from the 2023 Policies and Procedures in the Filing of SALN and Disclosure of Business Interests and Financial Connections)
  3. 2024 (No changes made from the 2023 Policies and Procedures in the Filing of SALN and Disclosure of Business Interests and Financial Connections)
  4. 2023 (Policies and Procedures in the filing of SALN and HRODD Disclosure of Business Interests and Financial Connections)
  5. 2022 (No changes made from the 2021 Policies and Procedures in Filing of SALN)
  6. 2021
    SALN Review and Compliance Committee
  7. 2020 (No changes made from the 2019 Policies and Procedures in Filing of SALN)
  8. 2019
  1. All subsidy and assistance programs of the government, including details on the manner of the execution, the amounts allocated, and relevant data of the target beneficiaries, subject to R.A. No. 10173 or the Data Privacy Act
  • (Not applicable)
  1. Budget and Financial Accountability Reports
  1. Statement of Allotment, Obligations, Utilization and Balances (SAOUB)
    1. 2026 (Q1, Q2,)
    2. 2025 (Q1, Q2, Q3, Q4)
    3. 2024 (Q1, Q2, Q3, Q4)
    4. 2023 (Q1, Q2, Q3, Q4)
    5. 2022 (Q1, Q2, Q3, Q4)
    6. 2021 (Q1, Q2, Q3, Q4)
  1. Updated People’s Freedom to Information (FOI) Manual signed by head of agency, Updated One-Page FOI Manual and Agency FOI Reports
  1. Freedom of Information (FOI) Manual
    1. PHILGUARANTEE FOI One Page Manual (English Version)
    2. PHILGUARANTEE FOI One Page Manual (Filipino Translated)
    3. Updated/Revised (FOI) Manual

  2. FOI Reports (FOI Summary, FOI Registry and FOI Inventory)
  1. Annual reports on the status of income authorized by law to be retained or used and be deposited outside of the National Treasury, which shall include the legal basis for its retention or use, the beginning balance, income collected and its sources, expenditures, and ending balance for the preceding fiscal year.
  1. Latest annual audited report within thirty (30) days from receipt of such report
    1. 2025 File received: 07/20/2026 | File posted: 07/20/2026
      1. Audit Certificate
      2. Management Responsibility for Financial Statements
      3. Financial Statements [1]   [2]   [3]   [4]
      4. Notes to FS
    2. 2024 File received: 06/30/2025 | File posted: 07/25/2025
      1. Audit Certificate
      2. Management Responsibility for Financial Statements
      3. Financial Statements [1]   [2]   [3]   [4]
      4. Notes to FS
    3. 2023 File received: 11/20/2024 | File posted: 11/20/2024
      1. Audit Certificate
      2. Management Responsibility for Financial Statements
      3. Financial Statements [1]   [2]   [3]   [4]
      4. Notes to FS
    4. 2022 File received: 07/31/2023 | File posted: 9/15/2023
      1. Audit Certificate
      2. Management Responsibility for Financial Statements
      3. Financial Statements [1]   [2]   [3]   [4]
      4. Notes to FS
    5. 2021 File received: 09/30/2022 | File posted: 10/06/2022
      1. Audit Certificate
      2. Management Responsibility for Financial Statements
      3. Financial Statements [1]   [2]   [3]   [4]
      4. Notes to FS
    6. 2020 File received: 07/30/2021 | File posted: 9/29/2021
      1. Audit Certificate
      2. Management Responsibility for Financial Statements
      3. Financial Statements [1]   [2]   [3]   [4]
      4. Notes to FS
  2. Audited financial statements in the past five (5) years
    1. 2019
      1. Audit Certificate
      2. Management Responsibility for Financial Statements
      3. Financial Statements [1]   [2]   [3]   [4]
      4. Notes to FS
    2. 2018
      1. TIDCORP 2018 – Audit Certificate
      2. TIDCORP 2018 – Management Responsibility for Financial Statements
      3. TIDCORP 2018 – Financial Statements [1]   [2]   [3]   [4]
      4. TIDCORP 2018 – Notes to FS
    3. 2017
      1. TIDCORP 2017 – Audit Certificate
      2. TIDCORP 2017 – Management Responsibility for Financial Statements
      3. TIDCORP 2017 – FS
      4. TIDCORP 2017 – Notes to FS
    4. 2016
    5. 2015
    6. 2014
  1. Particulars of concessions, permits or authorizations granted by the agency, subject to R.A. No. 10173 or the Data Privacy Act
  • (Not applicable)
  1. Current news and updated events conducted by agencies
  1. QMS Certified by International Certifying Body or Agency Operations Manual
  1. ISO 22301:2019 Certificate (2026)
    ISO/IEC 27001:2022 Certificate (2025)
    ISO 9001:2015 Certificate (2025)
    ISO/IEC 27001:2013 Certificate (2023)
    ISO 9001:2015 Certificate (2023)
    ISO/IEC 27001:2013 Certificate (2022)
    ISO 9001:2015 Certificate (2022)
    ISO/IEC 27001:2013 Certificate (2021)
    ISO 9001:2015 Certificate (2021)
    ISO 9001:2015 Certificate (2019)
    ISO 27001:2013 Certificate
    ISO 9001:2015/ ISO/IEC 27001:2013 FSA Final Report

  2. QMS Manual – [1]  [2]  [3]  [4]
  1. System of Ranking Delivery Units and Individuals
  1. 2026 (Amendment to the Guidelines – Mechanics on Grant of PBB 2026)
  2. 2025 (No changes made from the 2021 System of Ranking Delivery Units & Individuals, as Amended)
  3. 2024 (Amendment to Guidelines – Mechanics on Grant of PBB 2024)
  4. 2023 (No changes made from the 2022 System of Ranking Delivery Units & Individuals)
  5. 2022 (No changes made from the 2021 System of Ranking Delivery Units & Individuals)
  6. 2021
  7. 2020 (No changes made from the 2019 System of Ranking Delivery Units & Individuals)
  8. 2019
  9. 2018
  1. Budget Proposals
  1. BP Form 201 – Summary of Obligations and Proposed Programs/Projects