Programs Empowered and Accountable LGUs Full Disclosure Policy (FDP)
Full Disclosure Policy (FDP)
It is the government’s policy that requires certain 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. LGUs are directed to disclose or post in conspicuous places (CP) within public buildings, in print media (PM) of community or general circulation, and in the website (Web) their documents as mandated by Section 84 of Republic Act No. 10155 or the General Appropriations Act, Fiscal Year 2012.
IMPORTANCE OF FULL DISCLOSURE
- Help minimize, if not totally prevent corruption and misuse of public funds
- Increase the people’s awareness of the available public funds and the allocated amount for development projects in their localities
- Promote honest, transparent, and orderly management of public funds
ROLE OF DILG:
- Help the government ensure maximum compliance to FDP
- Guide those concerned on the proper FDP procedures and processes
- Recommend sanctions against non-complying officials
- Implement a reward and recognition system for complying officials through its Performance Challenge Fund (PCF) and Seal of Good Housekeeping Awards
Where Can LGUs Post their Financial Documents?
- For a Provincial or City Government, financial documents are to be posted through the following means:
- LGU Website; AND
- At least three (3) publicly accessible and conspicuous places within the province or city, OR, to be published in a newspaper of general circulation in the territorial jurisdiction of the local government unit.
- For a Municipal Government, financial documents are to be posted through the following means:
- LGU Website, if any; OR
- At least three (3) publicly accessible and conspicuous places within the province or city; OR
- To be published in a newspaper of general circulation in the territorial jurisdiction of the local government unit.
What are Conspicuous Places?
This refers to the provincial capitol, city hall, municipal hall, barangay hall and government owned facilities to include, but not limited to, social center, gymnasiums. Auditoriums, manpower development center, training center, transport terminal, public market, public school, health station or center and hospital.
Likewise, such required documents may also be posted in privately-owned buildings or facilities where the general public usually converges, including those owned by religious groups, and the Chamber of Commerce, subject to their consent, provided that the cost of installing a bulletin board for the purpose shall be borne by the concerned local government.
What are the required documents to be posted?
- Budget Reports
- Procurement Reports
- Special Purpose Fund Reports
Budget Reports
|
Type of Report |
Start of Posting |
Frequency |
|
Annual Budget Report |
On or before January 20 of each year or not later than 20 days after the approval of the Local Sanggunian |
Annual |
|
Statement of Debt Service |
20 days after the approval of Local Chief Executive (LCE) of the Statement of Debt Service Annual Report |
Annual |
|
Statement of Receipts and Expenditures |
20 days after the approval of Local Chief Executive (LCE) of the Statement of Receipts and Expenditures Annual Report |
Annual |
|
Quarterly Statement of Cash Flow |
Within 20 days after the end of every quarter |
Quarterly |
Procurement Reports
|
Type of Report |
Start of Posting |
Frequency |
|
Annual Procurement Plan or Procurement List |
On or before January 31 of each year. |
Annual |
|
Items to Bid |
Within the prescribes Period under the Government Procurement Reform Act and its Implementing Rules and Regulations, and to be updated quarterly |
Quarterly |
|
Bid Results on Civil Works, Goods and Services, and Consulting Services |
Within the prescribes Period under the Government Procurement Reform Act and its Implementing Rules and Regulations, and to be updated quarterly |
Quarterly |
|
Abstract of Bids as Calculated |
Within the prescribes Period under the Government Procurement Reform Act and its Implementing Rules and Regulations, and to be updated quarterly |
Quarterly |
|
Supplemental Procurement Plan, if any |
Not later than 20 days after the approval by the head of Procuring Unit |
Monthly |
Special Purpose Fund Reports
|
Type of Report |
Start of Posting |
Frequency |
|
SEF Income and Expenditure Estimates |
20 days after the approval by the Local School Board of the SEF Income and Expenditure Annual Report |
Annual |
|
Report of SEF Utilization |
20 days after the end of each quarter |
Quarterly |
|
Annual GAD Accomplishment Report |
Not later than the end of January of each year |
Annual |
|
Trust Fund Report (PDAF) |
20 days after the end of each quarter |
Quarterly |
|
20% Component of the IRA Utilization |
20 days after the end of each quarter |
Quarterly |
|
Report of Local Disaster Risk Reduction and Management Fund (LDRRMF) Utilization |
20 days after the end of each quarter |
Quarterly |
What if the LGUs do not have Debt Service or PDAF?
LGUs still need to post a Certificate of No Debt Service or no PDAF duly signed by the concerned Local Chief Executive.
Information Sharing with Civil Society and NGO’s
Local Chief Executives, upon request, are to provide copies of these documents to the media, civic, basic sector and business groups.
If the LGU has no website, where can the posting be accommodated?
LGUs may now post their full disclosure documents at the DILG’s Full Disclosure Policy Portal at http://fdpp.dilg.gov.ph