FIFTEENTH CONGRESS OF THE REPUBLIC) 
OF THE PHILIPPINES 
) 
First Regular Session 
,., 
SENA2171 
S.No. ___ _ 
Introduced by Senator Juan Miguel F. Zubiri 
EXPLANATORY NOTE 
Corruption is the major evil that prevents our country from developing, it is been 
considered as the "cancer" that kills our nation and putting our government as one of 
the worst in the world. Funds that are for the delivery of the basic and necessary 
services are kept and being utilized by greedy and crooked public officials for their own 
benefits to the detriment of the people particularly the lower classes. 
One key solution to battle this major evil is transparency. Transparency is an 
, 
initial step towards the battle agarnst corruption, giving the people the power to be 
knowledgeable about the funds, revenues, expenses as well as the different 
transactions that their government is entering into. Being more translucent to the people 
will lessen any doubt and distrust to the government. To effectively achieve this, we 
must start with the smallest and most concerted government units, the provincial, city, 
municipal and even up to the barangay level, which in a way will largely, if not totally 
eradicate the dishonesty and bribery in the bureaucracy as a whole. 
This is the reason why this bill aims to amend Sections 352 and 513 of Republic 
Act No. 7169 otherwise known as "The Local Government Code of 1991", making the 
local chief executives instead of the treasurers, accountants, budget officers and other 
accountable officers responsible and liable for the posting of the summary of income 
and expenditures, for after all these local chief executives are the ones the public 
entrust the management of their concerned local units. They are directly liable to the 
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electorate that put them into power to manage and utilize their own money through the 
taxes they are paying. 
Hence, approval of this bill is earnestly requested. 
AN-1IV1IGUEL F. ZUBIRI 


FIFTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES ) 
First Regular Session 
) 
,-
~ , 
SENATE 
~. No. 2171 
Introduced by Senator JUAN MIGUEL F. ZUBIRI 
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: 
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Section 1. Section 352 of Republic Act No. 7160, otherwise known as "The Local 
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Government Code of 1991 ", is herepy amended to read as follows: 
, 
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"SEC. 352. Posting of the Summary of Income and Expenditures. - [Local 
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treasurers, accountants, budget officers and other accountable officers] ALL 
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PROVINCIAL 
GOVERNORS, 
CITY AND 
MUNICIPAL 
MAYORS 
AND 
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PUNONG BARAN GAY shall, within thirty (30) days from the end of each fiscal 
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year, post IN THE PROVINCIAL CAPITOL BUILDING, THE CITY, MUNICIPAL 
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AND BARANGAY HALLS, AND in at least three (3) publicly accessible and 
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conspicuous PUBLIC places in the local government unit [a summary of all 
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revenues collected and fuhds received including the appropriations and 
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disbursements of such funds] FOR AT LEAST TWO (2) CONSECUTIVE 
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WEEKS. PROVINCIAL GOVERNORS, CITY AND MUNICIPAL MAYORS 
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SHALL PUBLISH ONCE IN A NEWSPAPER OF GENERAL CIRCULATION 
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OR 
IN 
A 
NEWSPAPER OF 
NATIONAL 
CIRCULATION 
OR 
IN 
A 
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NEWSLETTER WITHIN THE TERRITORIAL JURISDICTION OF THE LOCAL 
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GOVERNMENT ALL INCOMES AND REVENUES FROM BOTH PUBLIC AND 
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PRIVATE SOURCES, INCLUDING (A) LOANS, CREDIT AND OTHER FORMS 
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OF INDEBTEDNESS SECURED BY THE LOCAL GOVERNMENT UNITS; (B) 
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PROCEEDS FROM THE ISSUANCE OF BONDS AND OTHER LONG-TERM 
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SECURITIES; (C) LOANS, GRANTS AND SUBSIDIES FROM OTHER LOCAL 
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GOVERNMENT; (D) GRANTS, SUBSIDIES AND LOANS FROM FOREIGN 
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SOURCES GUARANTEED BY THE NATIONAL GOVERNMENT AND (E) 
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OTHER GRANTS, SUBSIDIES, DONATIONS AND LOANS FROM PRIVATE, 


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FOREIGN AND DOMESTIC SOURCES RECEIVED BY THE PROVINCE, 
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CITY, MUNICIPALITY OR BARANGAY AND THE CORRESPONDING 
• 
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DISBURSEMENT, EXPENDITURES AND UTILIZATION OF THE FUNDS 
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during the preceding fiscal year: PROVIDED, THAT WITHIN THIRTY (30) 
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DAYS FROM THE END OF EACH QUARTER, THE SUMMARY OF INCOME 
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AND 
REVENUE 
AS 
WELL 
AS 
THE 
LIST 
OF 
DISBURSEMENTS, 
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EXPENDITURES AND UTILIZATION OF FUNDS FROM THE PRECEDING 
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QUARTER SHALL BE POSTED FOR AT LEAST TWO (2) CONSECUTIVE 
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WEEKS IN THE PROVINCIAL CAPITOL BUILDING AND IN EACH CITY OR 
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MUNICIPAL AND BARAN GAY HALL AND IN AT LEAST THREE (3) 
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CONSPICUOUS PUBLIC PLACES WITHIN THE PROVINCE: PROVIDED, 
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FURTHER, THAT IN THE CASE OF PROVINCES WHERE THERE ARE NO 
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LOCAL NEWSPAPER OF GENERAL CIRCULATION, THE SUMMARY 
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SHALL BE PUBLISHED IN A NEWSPAPER OF NATIONAL CIRCULATION 
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OR IN A NEWSLETTER WITHIN THEIR LOCALITIES. 
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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 
. 
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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 fo 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 
disbursements of the local government unit concerned within [ten (10)] THIRTY 
• 
(30) days following the end of every [month] QUARTER AND FISCAL YEAR 
and 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 (P500)] OF AT LEAST THIRTY 
THOUSAND PESOS (P30,000.00) BUT NOT EXCEEDING FIFTY THOUSAND 
PESOS (P50,000.00) or by imprisonment [not exceeding one (1) month] OF AT 
LEAST THREE (3) MONTHS BUT NOT EXCEEDING SIX (6) MONTHS or both 
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such fine and imprisonment, at the discretion of the court. FURTHERMORE, 
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SAID 
OFFENDER 
SHALL 
BE 
SUBJECT 
TO 
TEMPORARY 
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DISQUALIFICATION TO HOLD OR BE A CANDIDATE FOR ANY PUBLIC 
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OFFICE DURING THE TERMS OF SENTENCE. " 
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SEC. 4. Repealing Clause. - All laws, executive orders, presidential decrees, 
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rules and regulations or parts thereof which are inconsistent with any of the provisions 
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of this Act are hereby repealed or modified accordingly. 
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SEC. 5. Effectivity Clause. - This Act shall take effect fifteen (15) days after its 
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complete publication in the Official Gazette or in at least two (2) national newspapers of 
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general circulation. 
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Approved, 
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