FOURTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
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S E N A T E  
Senate Bill No. 
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INTRODUCED BY SEN. MANNY VILLAR 
EXPLANATORY NOTE 
Under this bill a summary of all income and revenue from both public and private 
sources as well as an itemization of all disbursements, expenditures an utilization of 
funds and resources shall be posted in specified public places. The Provincial 
Governor, City Mayor, Municipal Mayor and Punong Barangay are charged with the 
responsibility of cause the posting and publication. 
Then, at the end of the calendar year, a summary of all income and revenue from 
both public an private sources as well as a list of all disbursements, expenditures and 
utilization of funds and resources for the entire 1 ear shall be posted in specified public 
places and within sixty (60) days from the end of calendar year published in a 
newspaper of general circulation once a week for at least two (2) consecutive weeks. 
The penalty for failure to post and publish as required in addition to fine and/or 
imprisonment would subject the official to temporary disqualification to holdlbe a 
candidate for any public office during the term of sentence. 
To enhance accountability and transparency in public office, the passage of this 
bill is urged. 


FOURTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
Senate Bill No. 1951 
INTRODUCED BY SEN. MANNY VILLAR 
AN ACT 
REQUIRING PROVINCIAL GOVERNORS, CITY AND MUNICIPAL MAYORS AND 
PUNONG BARANGAY TO POST AND PUBLISH WITHIN THE TERRITORIAL 
JURISDICTION OF THEIR LOCAL GOVERNMENT UNITS A SUMMARY OF ALL 
INCOME AND REVENUE FROM BOTH PUBLIC AND PRIVATE SOURCES AS WELL 
AS A LISTING OF ALL DISBURSEMENTS, EXPENDITURES AND UTILIZATION OF 
FUNDS AND FOR OTHER PURPOSES 
Be it enacted by the Senate an the House of Representatives of the Philippines 
SECTION 1, Declaration of Policy. -For accountability and transparency it is 
hereby declared the policy of the State to provide access to information concerning the 
receipt and use of public and private funds received by provincial, city, municipal, and 
barangay governments. 
in Congress assembled: 
SEC. 2. Publication and Posting. -All provincial governors, city and municipal 
mayors, and punong barangay are required to post in the provincial capitol building, the 
city or municipal hall and barangay hall, and in at least three (3) other accessible and 
conspicuous public places for at least two (2) consecutive weeks, and publish within 
sixty (60) days from the end of each calendar year in a newspaper of general circulation 
within the territorial jurisdiction of the local government once a week and revenue from 
both public and private sources, including: (a) loans, credit and other forms of 
indebtedness secured by the local government units; (b) proceeds from the issuance of 
bonds and other long-term securities; (c) loans, grants and subsidies from other local 
government; (d) grants subsidies and loans from foreign sources guaranteed by the 
national government; and (e) other grants subsidies and loans from private foreign and 
domestic sources received by he province, city, municipality, or barangay and the 


corresponding disbursements,. expenditures and utilization of the funds during the 
preceding calendar year: Provided, That within thirty (30) days from the end of each 
quarter, the summary of income and revenue as well as the list of disbursements, 
expenditures and utilization of funds for the preceding quarter shall be posted in the 
provincial capitol building, the city and municipality hall and the barangay hall: Provided, 
further, That in the case of provinces where there are nor local newspaper of general 
circulation, the summary shall be published in a newspaper of national circulation and 
posted in the provincial capitol building and in each city or municipal hall within the 
province. In the case of barangays, the summary shall be posted in the barangay hall 
and in at least three (3) conspicuous public places for at least two (2) consecutive 
weeks. 
SEC. 3. Form. -The summary of income and expenditures referred to in the 
preceding section shall be prepared and signed by the local treasurer, attested to by the 
governor; city or municipal mayor and punong barangay, and by a representative of the 
Commission on Audit and shall be in such form, style and content and under such 
regulation as the Commission on Audit may prescribe. 
SEC. 4. Penalties. -Noncompliance with the provisions of this Act shall subject 
the offender to a fine of at least Thirty thousand pesos (P30,OOO.OO) but not 
exceeding Fifty thousand pesos (P50,OOO.OO) or imprisonment of at least three (3) 
months but not exceeding six (6) months or both such fine and imprisonment, at the 
discretion of the court. Furthermore, said offender shall be subject to temporary 
disqualification to hold/be a candidate for any public office during the terms of sentence. 
SEC. 5. Repealing Clause. -Section 352 of Republic Act No. 7160, otherwise 
known as the Local Government Code of 1991, is hereby repealed. All other laws, 
decrees, executive orders, rules and regulations or parts thereof which are inconsistent 
with this Act are likewise hereby repealed or modified accordingly. 
SEC. 6. Effectivity Clause. -This Act shall take effect fifteen (15) days after its 
publication in at least two (2) national newspapers of general circulation. 
Approved, 
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