FOURTEENTE CONGRESS OF TEE ) 
REPUBLIC OF THE PHILIPPINES ) 
Second Regular Session 
) 
S. No 
Introduced by Senator Antonio “Sonny” F. Trillanes N 
EXPLANATORY NOTE 
Article 11, Section 28 of the 1987 Constitution declares that subject to reasonable 
conditions prescribed by law, the State adopts and implements a policy of full public 
disclosure of all its transactions involving public interest. In response to this, this bill 
seeks to provide for the creation of a single, searchable Internet website that retains 
and displays data and information on the local government unit’s annual revenues, 
expenditures, and total bonded indebtedness. With the supervision of the Department 
of Interior and Local Government, and the assistance of the Commission on 
Information and Communications Technology, the Municipal or City Treasurer shall 
design and develop a local government public finance website, and to maintain and 
operate the site, without charge, every fiscal year. 
This bill establishes an accessible, user-friendly source of information to track local 
revenues and expenditures and to gauge the local government units’ past and present 
levels of bonded indebtedness. Furthermore, this legislation helps facilitate 
transparency and accountability in governance and in the bureaucracy, identifying 
waste, and eliminating abuse at the local level. It is hoped that this bill will empower 
local residents by reinforcing their right to follow the allocation and spending of their 
hard-earned taxes, and hold their local leaders responsible for every fiscal transaction 
in their behalf. 
In view of the foregoing, approval of this measure is earnestly sought. 
Senator 


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FOURTEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
Second Regular Session 
) 
S. No 
489 
I 
Introduced by Senator Antonio “Sonny” F. Trillanas 
AN ACT 
PROMOTING TRANSPARENCY IN GOVERNMENT BY ESTABLISHING A 
LOCAL GOVERNMENT PUBLIC FINANCE WEBSITE 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Short TitZe. - This Act shall be known as the “Government 
Transparency Act of’2008”. 
SEC. 2. Definition of Term, - For the purposes of this Act, the following terms 
have the following meaning: 
1. “searchable website” shall mean an Internet website that allows the general public 
to search and aggregate data and information. The term shall indude requirements 
that the website offer the general public the ability to search and display data, and 
ascertain the total amounts of: 
a. revenues and expenditures of funds established within the local government 
treasury; 
b. compensation paid to public employees o f  local government agencies; and 
c. bond debt as specified in this act, in an aggregate or summary form in a manner 
determined by the Municipal or City Treasurer, in consultation with the 
Department of Interior and Local Government, hereinafter referred to as the 
DILG, and the Commission on Information and Communications Technology, 
hereinafter referred to as the CICT. 
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2. “local government agency” or “agency” shall mean any of the principal 
departments in the Executive Branch and any division, board, bureau, office, 
commission, or other instrumentality within or created by such principal department; 
the Municipal or City Government and any office, board, bureau, or commission 
within or created by the Municipal or City Government; and any independent State 
authority, commission, instrumentality, or agency. 
SEC. 3. Public Finance Website. - 
1. The Municipal or City Treasurer, with the supervision of the DILG, and in 
consultation with the CICT, shall design, develop, and maintain a single, searchable 
Internet website that is accessible to the general public without charge and that 
includes data and information on the following: 
a. annual agency expenditures, as determined by the Municipal or City Treasurer 
and as available within the accounting system and municipal or city payroll 
system, which shall include but not be limited to: 
(1). disbursements by an agency from funds established within the 
municipal or city treasury; 
(2). bond debt services including, but not limited to, amounts of bond debt 
or interest paid and sources of funds for bond issues; 
(3). salaries and wages including, but not limited to, compensation paid to 
employees of local government agencies; 
(4). contractual service purchases including, but not limited to, amounts 
paid to vendors; 
(5). commodity purchases including, but not limited to, amounts paid to 
vendors; 
(6). capital outlay and improvements including, but not limited to, amounts 
paid to vendors; 
(7). aid to local units of government including, but not limited to, amounts 
paid to individual units of local government for aid programs; and 
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(8). additional forms of assistance and benefits deemed relevant by the 
Municipal or City Treasurer. 
b. annual local revenues, as determined by the Municipal or City Treasurer and as 
available within the central accounting system, which shall include but not be 
limitcd to: 
(1). receipts and deposits by any State agency into funds established within 
the State treasury; 
(2). taxes including, but not limited to, compulsory contributions imposed 
by the State for the purpose of financing services; 
(3). agency earnings including, but not limited to, amounts collected by 
each agency for merchandise sold, services performed, licenses, and permits 
issued, or regulation; 
(4). revenue for the use of money and property including, but not limited to, 
amounts received for compensation for the use of State-owned money and 
property; 
(5). gifts, donations, and federal grants including, but not limited to, 
amounts received from public and private entities to aid in support of a 
specific function or other governmental activity; 
(6). other revenue including, but not limited to, receipts not classified 
elsewhere; and 
(7). non-revenue receipts including, but not limited to, all receipts that do 
not constitute revenue. 
c. annual local government bonded indebtedness, as determined by the Municipal 
or City Treasurer and as available within the central accounting system, which 
shall include but not be limited to: 
(1). amount of the total original obligation stated in terms of principal and 
interest; 
(2). term of the obligation; 
(3). source of funding for repayment of the obligation; 
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(4). amounts of principal and interest previously paid to reduce the 
obligation; 
(5). remaining balance of the obligation; 
(6). data and information related to refinancing of the obligation; and 
(7). cited statutory or constitutional authority to issue such bonds. 
d. any other data or information specified by the Municipal or City Treasurer after 
consulting with and seeking the advice of the CICT. 
2. The public finance website shall include all data and information enumerated in 
subsection a. of this section for each fiscal year. Such data and information posted on 
the website may be periodically updated, but shall not be subject to removal. 
3. All data and information that is available in the accounting and local payroll 
systems shall be made available on the public finance website as soon as practicable, 
but not later than forty-five (45) days after the last day of the preceding fiscal year. 
4. The Municipal or City Treasurer shall develop policies and procedures to make 
data and information available from any other source. 
5. Notwithstanding any other law to the contrary, the State Treasurer shall not be 
required to provide data and information on the public finance website that is not 
available in the central accounting system and the State payroll system at the time of 
the website's initial implementation. 
6. All municipal or city offices are directed to cooperate with the Municipal or City 
Treasurer, and the CICT in compiling the data and information necessary to comply 
with the provisions of this act. 
7. Nothing in this act shall require the disclosure of information deemed private, 
personal, or confidential by national law. 
SEC. 4. Implementing Rules and Regulations. -The Department of Interior and 
Local Government shall, within sixty (60) days after the approval of this Act, prepare and 
issue the necessary guidelines to implement the'same. 
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SEC. 5. Separability Clause. If any provision or part hereof is held invalid or 
unconstitutional, the remainder of the law or the provision not otherwise affected shall 
remain valid and subsisting. 
SEC. 6. Repealing Clause. Any law, presidential decree or issuance, executive 
order, letter of instruction, administrative order, rule or regulation contrary to, or 
inconsistent with, the provisions of this Act, is hereby repealed, modified, or amended 
accordingly. 
SEC. 7. Effectlvity Clause. This Act shall take effect fifteen (15) days after its 
complete publication in the OfJicial Gazette or in at least two (2) newspapers of general 
circulation. 
Approved, 
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