Commission on Audit

Philippine Transparency Seal

A pearl buried inside a tightly-shut shell is practically worthless. Government information is a pearl, meant to be shared with the public in order to maximize its inherent value.

The Transparency Seal, depicted by a pearl shining out of an open shell, is a symbol of a policy shift towards openness in access to government information. On the one hand, it hopes to inspire Filipinos in the civil service to be more open to citizen engagement; on the other, to invite the Filipino citizenry to exercise their right to participate in governance.

This initiative is envisioned as a step in the right direction towards solidifying the position of the Philippines as the Pearl of the Orient – a shining example for democratic virtue in the region.

Source: Section 7.0, National Budget Circular No. 542, August 29, 2012.

COA Compliance with Section 91 (Transparency Seal)
R.A. No. 10633 (General Appropriations Act FY 2014)

COA Performance Scorecard for FY 2017 PBB

• MFO Accountability Report Card (MARC-1)
• Management Accountability Report Card (MARC-2)

COA Performance Scorecard for FY 2016 PBB

• MFO Accountability Report Card (MARC-1)
• Management Accountability Report Card (MARC-2)

COA Performance Scorecard for FY 2015 PBB

• IATF Congratulatory Letter
• MFO Accountability Report Card (MARC-1)
• Management Accountability Report Card (MARC-2)

I. The agency's mandates and functions, names of its officials with their position and designation, and contact information

II. Annual Financial Reports

Other Financial Accountability Reports

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

a. FY 2018

b. FY 2017

c. FY 2016

d. FY 2015

e. FY 2014

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

a. FY 2018

b. FY 2017

c. FY 2016

d. FY 2015

e. FY 2014

•   FAR No. 2: Statement of Approved Budget, Utilizations, Disbursements and Balances (SABUDB)

a. FY 2018

b. FY 2017

c. FY 2016

d. FY 2015

•   FAR No. 2A: Summary of Approved Budget, Utilizations, Disbursements and Balances by Object of Expenditures (SABUDBOE)

a. FY 2018

b. FY 2017

c. FY 2016

d. FY 2015

• FAR No. 3: Aging of Due and Demandable Obligations (ADDO)

a. FY 2018 (as of December 2018)

b. FY 2016 (as of December 2016)

c. FY 2015 (as of December 2015 - revised)

Budget Execution Document (BED)

• BED No. 2: Physical Plan

• FY 2018
• FY 2017
• FY 2016
• FY 2015
• FY 2014
• FY 2013

• BED No. 3: Monthly Disbursement Program

• FY 2019
• FY 2018
• FY 2017
• FY 2016
• FY 2015
• FY 2013

• BED No. 3: Operating Monthly Disbursement Program

• FY 2018

III. DBM Approved Budgets and Corresponding Targets

IV. Major Projects and Programs, Beneficiaries, and Status of Implementation (Not Applicable)

V. Annual Procurement Plan

VI. Quality Management System (QMS) Certification 

VII. System of Agency Ranking Delivery Units

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

IX. The Final People's Freedom to Information (FOI) Manual

X. Certificate of Compliance and Reports