The Full Disclosure Policy is a government’s policy that requires local officials of provinces, cities, and municipalities to fully disclose particular financial transactions of the LGU to keep their constituents informed of how the LGU budget is managed, disbursed and used.
a) It promotes honest, transparent, and orderly management of public funds
b) It helps minimize, if not totally prevent corruption and misuse of public funds
c) It increase the people’s awareness of the available public funds and the allocated amount for development projects in their localities.
Section 352, Republic Act No. 7160, otherwise known as the Local Government Code of 1991: "..posting within 30 days from end of each fiscal year in at least three publicly accessible and conspicuous places in the local government unit, a summary of all revenues collected and funds received, including the appropriations and disbursements of such funds during the preceding fiscal year."
Republic Act No. 9184, also known as the Government Procurement Reform Act: "…posting of the Invitation to Bid, Notice to Proceed at Approved Contract in procuring entity’s premises, in newspapers of general circulation, the Philippine Government Electric Procurement System (PhilGEPS) and the website of the procuring entity."
Section 84, Republic Act No. 10155 (General Appropriations Act): "..Strict compliance with Sections 288 and 354 of RA No. 7160 and DILG Memorandum Circular No. 2011-134, entitled “Full Disclosure Policy relative to the posting of Local Budget and Finances, Bids and Public Offerings and Status of Programs and Projects", is hereby mandated: Such required documents shall be posted on billboards in all publicly accessible and conspicuous places in the local government unit, in the LGU website and/or in print media of national or local circulation.
Article III, Section 7 of the 1987 Philippine Constitution: "The right of the people to information on matters of public concern shall be recognized. Access to official records, and to documents and papers pertaining to official acts, transactions, or decisions, as well as to government research data used as basis for policy development, shall be afforded the citizen, subject to such limitations as may be provided by law."
a. Annual Budget Report
b. Statement of Debt Service
c. Statement of Receipts and Expenditures
d. Quarterly Statement of Cash Flow
e. Annual Procurement Plan or Procurement List
f. Bid Results on Civil Works, Goods and Services, and Consulting Services
g. Supplemental Procurement Plan
h. Report of SEF Utilization
i. Annual GAD Accomplishment Report
j. Trust Fund (PDAF) Utilization
k. 20% Component of the IRA Utilization
l. Report of Local Disaster Risk Reduction and Management Fund (LDRRMF) Utilization
m. Unliquidated Cash Advances
n. Manpower Complement
The documents should also be posted in at least three (3) conspicuous places. Conspicuous places refer to the provincial capitol, city hall, municipal hall, barangay hall, and government-owned facilities to include, but not limited to, social center, gymnasium, auditorium, manpower development center, training center, transport terminal, public market, public school, health station or center and hospital.
|Type of Report||Frequency of Posting|
|A. Budget Reports|
|1. Annual Budget Report||Annual|
|2. Statement of Debt Service||Annual|
|3. Statement of Receipts and Expenditures||Annual|
|4. Quarterly Statement of Cash Flow||Quarterly|
|B. Procurement Reports|
|1. Annual Procurement Plan or Procurement List||Annual|
|2. Items to Bid||Quarterly|
|3. Bid Results on Civil Works, Goods and Services, and Consulting Services||Quarterly|
|4. Abstract of Bids as Calculated||Quarterly|
|5. Supplemental Procurement Plan, if any||Monthly|
|C. Special Purpose Fund Reports|
|1. SEF Income and Expenditure Estimates||Annual|
|2. Report of SEF Utilization||Quarterly|
|3. Annual GAD Accomplishment Report||Annual|
|4. Trust Fund (PDAF) Utilization||Quarterly|
|5. 20% Component of the IRA Utilization||Quarterly|
|6. Report of Local Disaster Risk Reduction and Management Fund (LDRRMF) Utilization||Quarterly|
Concerned local officials may be SUSPENDED or REMOVED from office on the ground of gross negligence or dereliction of duty in accordance with Section 60 of the Local Government Code of 1991.
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