FIFTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
First Regular Session 
SENATE 
Senate Bill No. 
11 41 
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INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA 
EXPlANATORY NOTE 
The Constitution provides that "subject to reasonable conditions 
"prescribed by the 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 Govemor, 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/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 eamestly urged. 
Senator 


FIFTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
First Regular Session 
SENATE 
Senate Bill No. 1141 
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INTRODUCED BY SEN. JINGGOY EJERCITO ESTRADA 
AN ACT 
AMENDING SECTIONS 352 AND 543 OF 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 
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 of Income and Expenditures. - [Local 
treasurers, accountants, budget officers 'and other accountable officers] ALL 
PROVINCIAL GOVERNORS, CITY AND MUNICIPAL MAYORS AND PUNONG 
BARAN GAY shall, within thirty (30) days from the end of each fiscal year, post 
IN THE PROVINCIAL CAPITOL BUILDING, THE CITY, MUNICIPAL AND 
BARAN GAY 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 
NEWSLETTER 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 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, DONATIONS AND LOANS FROM PRIVATE, 
FOREIGN AND DOMESTIC SOURCES RECEIVED BY THE PROVINCE, CITY, 
MUNICIPALITY 
OR 
BARAN GAY 
AND 
THE 
CORRESPONDING 
DISBURSEMENT, EXPENDITURES AND UTILIZATION OF THE FUNDS 
during the preceding 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 
DISBURSEMENTS, 
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 ,BARANGAY 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 THEIR 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 
disbursements of the local government unit concerned within [ten (10)] THIRTY 
(30) days following the end of ~very [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.OO) BUT NOT EXCEEDING FIFTY THOUSAND PESOS 
(P50,OOO.OO) 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,