, 
SENATE OF THE PHILIPPINES 
SIXTEENTH CONGRESS 
First Regular Session 
) 
) 
) 
SENATE 
Senate Bill No. 
'13 
OCT 16 
/111 :07 
1857 
Introduced by SENATOR JOSEPH ,VICTOR G. EJERCITO 
EXPLANATORY NOTE 
The 1987 Constitution guarantees the right of the Filipino people to 
information on matters of public concern (Art. III, Section 7). To this end, 
public disclosure is institutionalized in The Local Government Code of 1991 
through the posting requirement of LGU documents in certain conspicuous 
places in the locality, in print media, or in websites. 
One of the documents so required is thy summary of collected 
revenues and funds including the appropriations and disbursement of such 
funds. But the law obliges its posting only once a year. If we are to tell the 
people how their money is being spent by their leaders, posting should not 
be only once a year in few public places. It is submitted that a quarterly 
posting of the summary in all barangay halls, the municipal, city and 
provincial buildings, and on the website of LGU, if any, would better comply 
with the abovementioned Constitutional guarantee. 
This bill also seeks to further strengthen transparency in all financial 
transactions of local government units' by also penalizing the failure of 
concerned accountable officers to comply therewith. 
The immediate approval of this bill is earnestGlUght. 
-
<:::s 
-_.' 
JOSEPH VICTOR G. EJERCITO 


SENATE OF THE PHILIPPINES 
SIXTEENTH CONGRESS 
First Regular Session 
) 
) 
) 
SENATE 
Senate Bill No. _1_8_5_7_ 
Srrwll' 
(~Hh~r \If Hll!- ~rttttM\! 
'13 
OCT 16 All :07 
RECEh' U) 1\\' '-r 
I , 
Introduced by SENATOR JOSEPJ{ VICTOR G, EJERCITO 
AN ACT AMENDING SECTIONS 352 AND 513, REPUBLIC ACT NO, 7160, 
OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991. 
Be it enacted by the Senate and House of Representatives of the Philippines in 
the Congress assembled: 
SECTION 1. Section 352 RA 7160 is hereby amended, viz: 
"SEC. 352. Posting of Summary of Income and Expenditures. -
Local 
treasurers, accountants, budget officers and other accountable officers shall 
within thirty (30) days from the end of each [fiscal year] quarter, post in [at 
least three (3) publicly accessible and cpnspicuous places] all barangay 
halls, and municipal, city and provincial buildings 
[in the local 
government] and on the local government's website, if any, a summary of 
all revenues collected and funds received including the appropriations and 
disbursements of such funds during the preceding [fiscal year] quarter, 
"SEc' 513. Failure to Post and Publish the Itemized Monthly Collections and 
Disbursements. - Failure by the local treasurer or the local chief accountant to 
post the itemized monthly collections and disbursements of the local 
government unit concerned within ten (10) days following the end of every 
month and for at least two (2) consecutive weeks at prominent places in the 
main office building of the lOf:al government unit concerned, its plaza and 
main street, and to publish said itemization in a newspaper of general 
circulation, where available, in the territorial jurisdiction of such unit, shall be 
punished by a fine not exceeding Five hundred pesos (PSOO.OO) or by 
imprisonment not exceeding one (1) month, or both such fine and 
imprisonment, at the discretion of the court. 
"SEC. 
S13·A. Failure to Post of the Summary of Income and 
Expenditures. - Failure by the local treasurer, accountant, budget 
officer and other accountable officers to post the summary of all 
revenues collected and funds received including the appropriations 
and disbursement of such funds, witHin 30 days from the end of each 
quarter, in all barangay halls, the municipal, city and prOvincial 
buildings and on 
the local government's website, if any, shall be 
punished by a fine not exceeding Five hundred pesos (PSOO.OO) or by 
imprisonment not exceeding one (1) month, or both such fine and 
imprisonment, at the discretion of the court." 


SECTION 2. All other ~aws, decrees, executive orders and other 
issuances that are inconsistent with this Act are hereby repealed. 
SECTION 3. This Act shall take effect fifteen (15) days after its 
publication in at least two (2) newspapers of general circulation. 
Approved,