SIXTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
First Regular Session 
SENATE 
Senate Bill No, 19'72 
) 
) 
) 
'13 
NOV 27 P 3 -:22 
RECEIVED IH':_ -r 
INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA 
EXPLANATORY NOTE 
The Constitution provides that "subject to reasonable conditions" prescribed by 
law, the State adopts and implements a policy of full disclosure of all its 
transactions involving public interest (State Policies Article II, Section 28). 
Under this bill, at the end of every quarter, a summary of all income and revenue 
from both public and private sources as well as an itemization of all 
disbursements, expenditures and utilization of funds and resources shall be 
posted in specified public places. 
Likewise, at the end of the calendar year, a summary of all income and revenue 
from both public and private sources as well as a list of disbursements, 
expenditures and utilization of funds and resources for the entire year 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. 
Furthermore, the Provincial Governor, City Mayor, Municipal Mayor and Punong 
Barangay are charged with the responsibility to cause the above-cited posting 
and publication. 
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 hold or be 
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 earnestly urged. 
Senator 


SIXTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
First Regular Session 
SENATE 
Senate Bill No. 197(>, 
) 
) 
) 
"13 
NOV 27 P 3 :22 
ItECEIVED In._--f 
INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA· 
AN ACT 
AMENDING SECTIONS 352 AND 513 OF REPUBLIC ACT NO. 7160, 
OTHERWISE KNOWN AS "THE LOCAL GOVERNMENT CODE OF 1991" 
Be it enacted by the Senate and the House of Representatives of the Philippines 
in Congress assembled: 
SECTION 1. Section 352 of Republic Act No_ 7160, otherwise known as 
'The Local Government Code of 1991", is hereby amended to read as follows: 
"Sec_ 
352_ 
Posting of the 
Summary Income and 
Expenditures. - [Local treasurers, accountants, budget officers and 
other accountable officers] ALL PROVINCIAL GOVERNORS, 
CITY AND MUNICIPAL MAYORS AND PUNONG BARANGAY 
shall, within thirty (30) days from the end of each fiscal year, post 
IN 
THE 
PROVINCIAL 
CAPITOL 
BUILDING, 
THE 
CITY, 
MUNICIPAL AND BARANGAY HALLS, AND in at least three (3) 
publicly accessible and conspicuous PUBLIC places in the local 
government unit [a summary of all revenues collected and funds 
received including the appropriations and disbursements of such 
funds] FOR AT LEAST TWO (2) CONSECUTIVE WEEKS AND 
PUBLISH 
ONCE 
IN 
A 
NEWSPAPER 
OF 
GENERAL 
CIRCULATION 
OR 
IN 
A 
NEWSPAPER 
OF 
NATIONAL 
CIRCULATION 
OR 
IN 
A 
NEWLETTER 
WITHIN 
THE 
TERRITORIAL JURISDICTION OF THE LOCAL GOVERNMENT 
ALL INCOMES AND REVENUES FROM BOTH PUBLIC AND 
PRIVATE SOURCES, INCLUDING (A) LOANS, CREDIT AND 
OTHER FORMS OF INDEBTENESS SECURED BY niE 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, 
DONATIONS AND LOANS FROM PRIVATE, 
FOREIGN, AND 
DOMESTIC 
SOURCES GUARANTEED BY THE NATIONAL 
GOVERNMENT 
AND 
(E) 
OTHER 
GRANTS, 
SUBSIDIES, 
DONATIONS AND LOANS FROM PRIVATE, FOREIGN AND 
DOMESTIC SOURCES RECEIVED BY THE PROVINCE, CITY, 
MUNCIPALITY OR BARANGAY AND THE CORRESPONDING 
DISBURSEMENT, EXPENDTIRES AND UTILIZATION OF THE 


FUNDS during the fiscal 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 DISBURSEENTS, EXPENDITURES AND UTILIZATION OF 
FUNDS FROM THE PRECEDING QUARTER 
SHALL BE 
POSTED FOR AT LEAST TWO (2) CONSECUTIVE WEEKS IN 
THE PROVINCIAL CAPITOL BUILDING AND IN EACH CITY OR 
MUNICIPAL AND BARAN GAY HALL AND IN AT LEAST THREE 
(3) CONSPICUOUS PUBLIC PLACES WITHIN THE PROVINCE: 
PROVIDED, FURTHER, THAT IN THE CASE OF PROVINCES 
WHERE THERE ARE NO LOCAL NEWSPAPER OF GENERAL 
CIRCULATION, THE SUMMARY SHALL BE PUBLISHED IN A 
NEWSPAPER 
OF 
NATIONAL 
CIRCULATION 
OR 
IN 
A 
NEWSLETTER WITHIN THE LOCALITIES. 
SEC. 2. Form. 
The summary of income and expenditures referred to in 
the preceding section shall be prepared and signed by the local accountant and 
attested by the local treasurer and shall be in such form, style and content and 
under such regulation as the Commission on Audit may prescribe. 
SEC. 3. Penalties. 
Section 513 of the same Act is hereby amended to 
read as follows: 
"SEC. 513 Failure to Post and Publish the Itemized [Monthly] 
QUARTERLY AND ANNUAL Collections and Disbursements. 
Failure by the [local treasurer or the local chief accountant] LOCAL 
CHIEF EXECUTIVE to post the itemized [monthly] QUARTERLY 
AND ANNUAL collections and (30) days following the end of every 
[month] QUARTER AND FISCAL YEAR and disbursements of the 
local government unit concerned within [ten (10)] THIRTY for at 
least two (2) consecutive weeks at prominent places in the main 
office building of the local government unit concerned, its plaza and 
main street, and to publish said itemization in a newspaper of 
general circulation OR IN A NEWSPAPER OF NATIONAL 
CIRCULATION OR IN A NEWSLETTER, where available, in the 
territorial jurisdiction of such unit, shall be punished by a fine [not 
exceeding 
['Five hundred pesos] OF AT LEAST THIRTY 
THOUSAND PESOS (P30,OOO.00) BUT NOT EXCEEDING FIFTY 
THOUSAND PESOS (P50,OOO.00) or by imprisonment [not 
exceeding one (1) month 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 OR BE A CANDIDATE FOR ANY 
PUBLIC OFFICE DURING THE TERMS OF SENTENCE." 
SEC. 4. 
Repealing Clause. 
All laws, executive orders, presidential 
decrees, rules and regulations or parts thereof which are inconsistent with any of 
the provisions of this Act are hereby repealed or modified accordingly. 
SEC. 5. Effectivity Clause. - This Act shall take effect fifteen (15) days 
after its complete publication in the Official Gazette or in at least two (2) national 
newspapers of general circulation. 
. 
Approved,