THIRTEENTH CONGRESS OF THE REPUBLIC ) 
OF THE PHILIPPINES 
1 
FIRST REGULAR SESSION 
) 
S E N A T E  
S. NO. 
117: I 
Introduced by Senator Juan M. Flavier 
EXPLANATORY NOTE 
The Constitution provides that "subject to reasonable conditions" 
prescribed by law, the State adopts and implements a policy of full disclosures of 
all its transaction involving public interest" (State Policies Article 11, Sec. 28). 
In 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 an utilization of funds and resources shall be 
posted in specified public places. I 
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 
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) consecu ive weeks. 
Punong Barangay are charged kith the responsibility of cause the above-cited 
posting and publication. 
1 
Under this bill, the Provin t 'ial Governor, City Mayor, Municipal Mayor and 
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/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 urged. 


THIRTEENTH CONGRESS OF THE REPUBLIC ) 
'04 
SEP 20 i'3 :I 7 
OF THE PHILIPPINES 
1 
) 
6. 
I?:* ; 
FIRST REGULAR SESSION 
EIEGEIVED BY __--_)I__ 
S E N A T E  
S. NO. 
Introduced by Senator Juan M. Flavier 
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 
in Congress assembled: 
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. 
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 candjdate 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,