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.
Contents of TRB Transparency Seal:
I. Agency Mandates and Functions, vision & mission, and Directory of Officials

II. Annual Financial Reports

1. FAR No. 1 : Statement of Appropriations, Allotments, Obligations, Disbursements and Balance

2. FAR No. 4 : Summary Report on Disbursements

3. BAR No. 1 : Quarterly Physical Report of Operations/Physical Plan

4. FAR No. 5 Quarterly Report on Revenue and Other Receipts

5. Financial Plan (Detailed Statement of Current Years Obligations, Disbursements and Unpaid Obligations)

III. DBM Approved Budget and Targets

IV. Program/Project Beneficiaries (Not Applicable)

V. Annual Procurement Plan

VI. QMS ISO Certification or ISO-Aligned QMS Documents

VII. Agency System of Ranking Delivery Unit

VIII. Freedom of Information (FOI) Manual