Full Disclosure Policy

Monitoring LGU Compliance to the Full Disclosure Policy (FDP)

           This is part of efforts of the DILG and the National Government to ensure transparency and accountability among LGUs, consistent with the spirit and requirements of DILG Memorandum Circular 2010-083 entitled Full Disclosure of Local Budget and Finances, and Bids and Public Offerings, which was subsequently adopted as a requirement in the General Appropriations Act.


            Under the said policy, LGUs are required to disclose in various modalities the following documents:


  1. Annual Budget Report
  2. Annual Procurement Plan or Procurement list
  3. Special Education Fund Income and Expenditure Estimates
  4. Statement of Debt Services
  5. Annual gender and development
  6. Statement of Receipts and Expenditures
  7. Quarterly Statement of Cash Flow
  8. Items to Bid
  9. Report of Special Education Fund Utilization
  10. Trust Fund (PDAF) Utilization
  11. Bid Results on Civil Works and Goods and Services
  12. Abstract of Bids as Calculated
  13. 20% Component of the IRA Utilization
  14. Supplemental Procurement Plan, if any



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