Program Description
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What is Full Disclosure Policy?
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.
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What is the importance of FDP?
- It promotes honest, transparent, and orderly management of public funds
- It helps minimize, if not totally prevent corruption and misuse of public funds
- It increase the people’s awareness of the available public funds and the allocated amount for development projects in their localities.
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What laws require FDP?
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." -
What are the documents that need to be posted?
- Annual Budget Report
- Annual Procurement Plan or Procurement List
- Statement of Debt Service / Statement of Indebtedness, Payments and Balances
- Statement of Receipts and Expenditures
- Annual GAD Accomplishment Report
- 20% Component of the IRA Utilization
- Bid Results on Civil Works, Goods and Services, and Consulting Services
- Report of Local Disaster Risk Reduction and Management Fund (LDRRMF) Utilization
- Quarterly Statement of Cash Flow
- Manpower Complement
- Supplemental Procurement Plan, if any
- Report of SEF Utilization
- Trust Fund (PDAF) Utilization
- Unliquidated Cash Advances
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Aside from the Portal, where should the documents be posted?
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.
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How often should the documents be posted in the Portal and in other media?
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
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What are the penalties for non-complying LGUs?
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.
News and Updates
- Advisory dated January 24, 2019 New Website Address of FDP Portal
Related Issuances
- DILG MC No. 2013-140 dated Dec. 3, 2018 Implementing Guidelines on the Full Disclosure of Local Budget and Finances and Bids and Public Offerings
- DILG MC No. 2012-141 dated Aug. 9, 2012 Amending Guidelines on DILG MC No. 2010-083 s 2010
- DILG MC No. 2011-134 dated Sept. 19, 2011 Amending DILG MC No. 2010-83, s 2010
- DILG MC No. 2011-08A dated Jan. 13, 2011 Strict Adherence to Full Disclosure of Local Budget and Finances, and Bids and Public Offerings
- DILG MC No. 2010-83 dated Aug. 31, 2010 Full Disclosure of Local Budget and Finances, and Bids and Public Offerings
Templates for Download
Annual Reports
- Annual Budget Report (ABR)
- Annual Procurement Plan or Procurement List (APP)
- Annual Statement of Indebtedness, Payments and Balances (SIPB) (SDS)
- Statement of Receipts and Expenditures (SRE)
- Annual Gender and Development Accomplishment Report (AGDAR)
Quarterly Reports
- 20% Component of Internal Revenue Allotment Utilization (IRAU)
- Bid Results on Civil Works, Goods and Services, and Consulting Services (BR)
- Local Disaster Risk Reduction and Management Fund Utilization (LDRRMF)
- Quarterly Statement of Cash Flow (QSCF)
- Manpower Complement (MC)
- Report on SEF Utilization (RSEFU)
- Supplemental Procurement Plan (SPP)
- Trust Fund Utilization (TFU)
- Unliquidated Cash Advances (UCA)
Full Disclosure Policy Portal: http://fdpp.dilg.gov.ph
- Details
- Published: 04 February 2019