National Budget Circular 542, issued by the Department of Budget and Management (DBM) on August 29, 2012, reiterates compliance with Section 93 of the General Appropriations Act of FY 2012. 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.

Department of Education (DepEd) Compliance with Sec. 91 (Transparency Seal) R.A. No. 10633 (General Appropriations Act FY 2014)

I. Agency Mandate, Vision, Mission, and List of Officials

    1. Agency Mandate, Vision, Mission
    2. List of Officials, Positions, and Contact Details

II. Annual Financial Reports

Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB) FAR No. 1

Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE) FAR No. 1-A

List of Allotments and Sub-Allotments (LASA) FAR No. 1-B

Annual Physical Report of Operations/Physical Plan (BAR No. 1)

Statement of Approved Budget, Utilizations, Disbursements and Balances for Trust Receipts (FAR No. 6)

Annual Report of Income and Disbursement

Income (FAR No. 5)

Disbursement (FAR No. 4)

Consolidated Summary of Approved Budget, Utilizations, Disbursements and Balances by Object of Expenditures  (FAR No. 2, 2-A)

Aging of Unpaid Obligations (FAR No. 3)

Financial Plan (BED No. 1)

III. Approved Budget and Corresponding Targets

    1. Approved Budget (2024)
    2. Corresponding Targets (2024)
    3. Approved Budget (2023)
    4. Corresponding Targets (2023)
    5. Approved Budget (2022)
    6. Corresponding Targets (2022)
    7. Approved Budget (2021)
    8. Corresponding Targets (2021)
    9. Approved Budget (2020)
    10. Corresponding Targets (2020)
    11. Approved Budget (2019)
    12. Corresponding Targets (2019)
    13. Approved Budget (2018)
    14. Corresponding Targets (2018)
    15. Approved Budget (2017)
    16. Corresponding Targets (2017)
    17. Approved Budget (2016)
    18. Corresponding Targets (2016)

IV. Major Projects, Programs and Activities, Beneficiaries, and Status of Implementation

V. Annual Procurement Plan

Philippine Government Electronic Procurement System (PhilGeps) – DepEd

Procurement Plan

Contracts Awarded and the Name of Contractors/Suppliers/Consultants

VI. Quality Management System/Agency Operations Manual

VII. System of Ranking Delivery Units 

The System of Rating and Ranking of Delivery Units per existing guidelines on the grant of Performance-Based Bonus to the Department of Education (DepEd) employees and officials as stipulated in DepEd Order (DO) No. 28, s. 2019 shall continue to be binding and effective in FY 2020, or until amended, revoked, rescinded, or modified through the official issuance of a DepEd Order.

VIII. Agency Review and Compliance Procedure of Statements and Financial Disclosures

Note: For FY 2023, there are no changes to the review process and committee composition of the SALN Review and Compliance Committee.

IX. DepEd People’s Manual

a. People’s FOI Manual
b. FOI Reports
c. One-Page FOI Manual

School Maintenance and Other Operating Expenses (MOOE)