The Enhanced Full Disclosure Policy Program Rationale Call

The Enhanced Full Disclosure Policy Program

• Rationale – Call for Open Government Partnership – LGUs to fully disclose financial documents – Promote honest, transparent and orderly management of public funds – Help minimize corruption and misuse of funds – Increase the people’s awareness of public funds

• New Features – Infographics – Report Generation – Online confirmation/validation/approval of uploaded documents – Generation of Compliance Report – Updated templates – Deadlines in uploading documents are adjusted to be consistent with the deadlines of concerned NGAs

• LGU Focal Persons to: – Upload the required financial documents; – Input data for select financial documents for the generation of infographics – Check registered email during the DILG validation period (from the 16 th day to the last day of every 3 rd month of the quarter)

• DILG City/Municipal/Provincial Focal Persons to: – Upload the required financial documents on behalf of their LGU uploader, in case the LGU uploader cannot upload in the Portal; – Monitor and validate the correctness (template and document period) of the uploaded documents of their respective LGUs within the prescribed period of review – in addition, Provincial Focal Persons are responsible to: • upload documents on behalf of the LGUs within their area of jurisdiction in case CC/M Focal persons cannot upload in the Portal; • Confirm the correctness (template and document period) of the uploaded documents of LGUs within their area of jurisdiction • HUC/ICC Focal Persons are responsible to validate and confirm the uploaded documents of their LGUs

• DILG Cluster Heads to: – Monitor the uploaded documents of their respective LGUs within the prescribed period of review

• DILG Regional Focal Persons to: – Upload the required financial documents on behalf of the LGU uploaders within their area of jurisdiction, in case the City/Municipal/Provincial Focal persons cannot upload in the Portal; – Monitor and approve the validated documents of LGUs within the prescribed period of review

Amending DILG MC No. 2013 -140 Titled, “Implementing Guidelines on the Full Disclosure of Local Budget and Finances, and Bids and Public Offerings”

• Policy Content and Guidelines – there are 14 required financial documents to be posted by the local government units: • in at least three (3) conspicuous places; and • in the Full Disclosure Policy Portal

Prescribed period of posting in the three (3) conspicuous places: Documents to be Posted Frequency of Posting Period of Posting 1. Annual Budget (current year) Annual On or before January 20 of each year or not later than 20 days after the approval of the Local Sanggunian 2. Annual Procurement Plan (current year) Annual On or before January 31 of each year 3. Supplemental Procurement Plan (immediately preceding year - consolidated) Annual Not later than the end of 1 st Quarter Posting Period 4. Statement of Receipts and Expenditures (immediately preceding year) Annual 20 days after the end of 1 st quarter

Prescribed period of posting in the three (3) conspicuous places: Documents to be Posted Frequency of Posting Period of Posting 5. Statement of Indebtedness, Payments and Balances (immediately preceding year) Annual On or before January 31 of each year 6. Annual GAD Accomplishment Report (immediately preceding year) Annual Not later the end of January of the ensuing year 7. Trust Fund Utilization Quarterly 20 days after the end of each quarter 8. 20% Component of the IRA Utilization Quarterly 20 days after the end of each quarter

Prescribed period of posting in the three (3) conspicuous places: Documents to be Posted Frequency of Posting Period of Posting 9. Local Disaster Risk Reduction and Management Fund Utilization Quarterly 20 days after the end of each quarter 10. Statement of Cash Flow Quarterly 20 days after the end of each quarter 11. Bid Results on Civil Quarterly Works, Goods and Services, and Consulting Services 20 days after the end of each quarter 12. Special Education Fund Utilization 20 days after the end of each quarter Quarterly

Prescribed period of posting in the three (3) conspicuous places: Documents to be Posted Frequency of Posting Period of Posting 13. Unliquidated Cash Advances Quarterly 20 days after the end of each quarter 14. Manpower Complement Quarterly 20 days after the end of each quarter

Prescribed period of posting in the Full Disclosure Policy Portal: Posting Period Documents to be Posted Document Period 1 st Quarter (January 1 to March 15) 1. Annual Budget Current year 2. Annual Procurement Plan Current year 3. Statement of Indebtedness, Payments and Balances Immediately preceding year 4. Supplemental Procurement Plan Consolidated Supplemental Procurement Plan for the immediately preceding year 5. Statement of Cash Flow 4 th Quarter, immediately preceding year 6. Special Education Fund Utilization 4 th Quarter, immediately preceding year 7. Trust Fund Utilization 4 th Quarter, immediately preceding year

Prescribed period of posting in the Full Disclosure Policy Portal: Posting Period Documents to be Posted Document Period 1 st Quarter (January 1 to March 15) 8. Bid Results on Civil Works, Goods and Services, and Consulting Services 4 th Quarter, immediately preceding year 9. 20% Component of the IRA Utilization 4 th Quarter, immediately preceding year 10. Local Disaster Risk Reduction and Management Fund Utilization 4 th Quarter, immediately preceding year 11. Unliquidated Cash Advances 4 th Quarter, immediately preceding year 12. Manpower Complement 4 th Quarter, immediately preceding year

Prescribed period of posting in the Full Disclosure Policy Portal: Posting Period Documents to be Posted Document Period 2 nd Quarter (April 1 to June 15) 1. Statement of Receipts and Expenditures Immediately preceding year 2. Annual GAD Accomplishment Report Immediately preceding year 3. Statement of Cash Flow 1 st Quarter, current year 4. Special Education Fund Utilization 1 st Quarter, current year 5. Trust Fund Utilization 1 st Quarter, current year 6. Bid Results on Civil Works, Goods and Services, and Consulting Services 1 st Quarter, current year 7. 20% Component of the IRA Utilization 1 st Quarter, current year 8. Local Disaster Risk Reduction and Management Fund Utilization 1 st Quarter, current year 9. Unliquidated Cash Advances 1 st Quarter, current year 10. Manpower Complement 1 st Quarter, current year

Prescribed period of posting in the Full Disclosure Policy Portal: Posting Period Documents to be Posted Document Period 3 rd Quarter (July 1 to September 15) 1. Statement of Cash Flow 2 nd Quarter, current year 2. Special Education Fund Utilization 2 nd Quarter, current year 3. Trust Fund Utilization 2 nd Quarter, current year 4. Bid Results on Civil Works, Goods and Services, and Consulting Services 2 nd Quarter, current year 5. 20% Component of the IRA Utilization 2 nd Quarter, current year 6. Local Disaster Risk Reduction and Management Fund Utilization 2 nd Quarter, current year 7. Unliquidated Cash Advances 2 nd Quarter, current year 8. Manpower Complement 2 nd Quarter, current year

Prescribed period of posting in the Full Disclosure Policy Portal: Posting Period Documents to be Posted Document Period 4 th Quarter (October 1 to December 15) 1. Statement of Cash Flow 3 rd Quarter, current year 2. Special Education Fund Utilization 3 rd Quarter, current year 3. Trust Fund Utilization 3 rd Quarter, current year 4. Bid Results on Civil Works, Goods and Services, and Consulting Services 3 rd Quarter, current year 5. 20% Component of the IRA Utilization 3 rd Quarter, current year 6. Local Disaster Risk Reduction and Management Fund Utilization 3 rd Quarter, current year 7. Unliquidated Cash Advances 3 rd Quarter, current year 8. Manpower Complement 3 rd Quarter, current year

Validation/Confirmation/Approval of Uploaded Documents Deadline of Validation/Confirmation/Approval 1 st Quarter Posting Period 2 nd Quarter Posting Period 3 rd Quarter Posting Period 4 th Quarter Posting Period Validation: C/MLGOO, PFP (for provincial LGU March 20 June 20 September 20 December 20 Confirmation: P/HUC/ICC March 31 June 30 September 30 December 31 April 15 July 15 October 15 January 15 (of the following year) Approval: Region

• There is no need for the Regional Focal Persons to submit (to BLGS) a Quarterly Compliance Report for the generation of a National Quarterly Compliance Report, as the FDPP V. 2 automatically generates real-time report.

• Transitory Provision – August 17, 2019 – FDPP V. 1 shall no longer be available (all 1 st Quarter, CY 2019 documents must be uploaded in FDPP V. 1 until August 16, 2019) – September 2, 2019 – FDPP V. 2 shall be made available – Uploaders are to upload the Annual Documents for CY 2019, and 2 nd Quarter, CY 2019 documents using the old or new template in the FDPP V. 2 (September 2, 2019 to December 15, 2019) – 4 th Quarter, CY 2019 Posting Period: all documents should be in the prescribed format already

• For Purposes of compliance report for the Seal of Good Local Governance, ONLY DOCUMENTS UPLOADED WITHIN THE POSTING PERIOD WILL BE STRICTLY CONSIDERED

• For purposes of generating INFOGRAPHICS, uploaders shall input the required data prior to uploading the following documents: – – – – Annual Budget Report Annual GAD Accomplishment Report SRE 20% IRA Utilization LDRRM Fund Utilization Statement of Cash Flow SEF Utilization Unliquidated Cash Advances A DATA CAPTURE FORM shall be provided and can be downloaded from the Portal.

• A User’s Manual shall be part of this DILG Memorandum Circular

• For related queries, you may contact the Full Disclosure Policy Team at: – (02) 876 -3454 local 4210 to 11 – Email address: fdp. blgs@gmail. com – Facebook Account: www. facebook. com/fulldisclosurepolicy

The FDPP V. 2 Templates

ANNUAL FDPP Templates

FDP Form 1: Annual Budget Report • DBM Local Budget Memorandum No. 77 dated May 15, 2018, LBP Form No. 2 • Shall be accomplished in 2 forms: – FDP Form 1 a – Annual Budget Report, by Office or Department – FDP Form 1 b – Annual Budget Report, Summary

FDPP Template Form 1

FDP Form 2: Annual Statement of Indebtedness, Payments and Balances (SIPB) • DOF-BLGF Memorandum Circular No. 005 -2018 dated January 22, 2018

FDPP Template Form 2 Example

FDP Form 3: Statement of Receipts and Expenditures • DBM-DOF-DILG JMC No. 2018 -1 dated July 12, 2018

FDPP Template Form 3 Example

FDP Form 4: Annual Procurement Plan

FDP Form 5: Annual Gender and Development Accomplishment Report • PCW-DILG-DBM-NEDA JMC No. 2016 -01 dated January 12, 2016

FDPP Template Form 5 Example

Quarterly FDPP Templates

FDP Form 6: Trust Fund Utilization

FDP Form 7: 20% Development Fund Utilization

FDP Form 8: Local Disaster Risk Reduction and Management Fund Utilization • COA Circular No. 2012 -002 dated September 12, 2012

FDPP Template Form 8 Example

FDP Form 9: Statement of Cash Flows • BLGF MEMORANDUM CIRCULAR NO. 09 – 2012 • Guidelines on Reconciliation of Statement of Receipts and Expenditures to COA’s Financial Statements prepared under the New Government Accounting System (NGAs) (February 2012)

FDPP Template Form 9 Example

FDP Form 10: Bid Results on Civil Works, Goods and Services, and Consulting Services

FDP Form 11: Special Education Fund Utilization • Dep. Ed-DBM-DILG Joint Circular No. 1 series 2017

FDPP Template Form 11 Example

FDP Form 12: Unliquidated Cash Advances

FDP Form 13: Manpower Complement

FDP Form 14: Supplemental Procurement Plan

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