Transparency Seal

National Budget Circular No. 599, January 5, 2026

National Budget Circular 592, issued by the Department of Budget and Management on January 5, 2026, reiterates compliance with Section 112 of the General Appropriations Act of FY 2026. Section 112 is the Transparency Seal provision, to wit:

Sec. 112. Transparency Seal. To enhance transparency, 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:

(a) the agency’s mandates and functions, names of its officials with their position and designation, and contact information;

(b) approved budgets and corresponding targets, immediately upon approval of this Act;

(c) modifications made pursuant to the general and special provisions in this Act;

(d) annual procurement plan/s and contracts awarded with the winning supplier, contractor, or consultant;

(e) major programs, activities, or projects and their target beneficiaries;

(f) status of implementation, evaluation or assessment reports of said programs, activities, or projects;

(g) all subsidy and assistance programs of the government, including details on the manner of execution, the amounts allocated, and relevant data of the target beneficiaries, subject to R.A. No. 10173 or the Data Privacy Act;

(h) Budget and Financial Accountability Reports;

(i) Updated People’s Freedom of Information (FOI) Manual signed by head of agency, Updated One-Page FOI Manual, and Agency FOI Reports;

(j) 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;

(k) particulars of concessions, permits, or authorizations granted by the agency, subject to R.A. No. 10173 or the Data Privacy Act; and

(l) current news and updated events conducted by agencies.

Agencies shall ensure 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.

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 112. 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.

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