What is the Full Disclosure Policy (FDP)?
The Full Disclosure Policy (FDP) is a government program that requires local government units (LGUs) to disclose financial and non-financial information to the public in a timely, accurate, and accessible manner.
Who is required to comply with the FDP?
All LGUs in the Philippines are required to comply with the FDP.
What information is covered under the FDP?
The FDP covers financial and non-financial information, such as budgets, plans, programs, and projects, as well as bidding and procurement information, among others.
What laws require FDP?
Section 352, Republic Act No. 7160, otherwise known as the Local Government Code of 1991: “..posting within 30 days from end of each fiscal year in at least three publicly accessible and conspicuous places in the local government unit, a summary of all revenues collected and funds received, including the appropriations and disbursements of such funds during the preceding fiscal year.”
Republic Act No. 9184, also known as the Government Procurement Reform Act: “…posting of the Invitation to Bid, Notice to Proceed at Approved Contract in procuring entity’s premises, in newspapers of general circulation, the Philippine Government Electric Procurement System (PhilGEPS) and the website of the procuring entity.”
Section 84, Republic Act No. 10155 (General Appropriations Act): “..Strict compliance with Sections 288 and 354 of RA No. 7160 and DILG Memorandum Circular No. 2011-134, entitled “Full Disclosure Policy relative to the posting of Local Budget and Finances, Bids and Public Offerings and Status of Programs and Projects”, is hereby mandated: Such required documents shall be posted on billboards in all publicly accessible and conspicuous places in the local government unit, in the LGU website and/or in print media of national or local circulation.
Article III, Section 7 of the 1987 Philippine Constitution: “The right of the people to information on matters of public concern shall be recognized. Access to official records, and to documents and papers pertaining to official acts, transactions, or decisions, as well as to government research data used as basis for policy development, shall be afforded the citizen, subject to such limitations as may be provided by law.”
What are the documents that need to be posted?
Annual Documents
- Annual Budget Report (ABR)
- Annual Gender and Development Accomplishment Report (AGDAR)
- Annual Procurement Plan (APP)
- Supplemental Procurement Plan (SPP)
Quarterly Documents
Statement of Receipts and Expenditures (SRE)
Bid Results on Civil Works, Good and Services and Consulting Services (BRCWGS)
20% National Tax Allotment Utilization (NTAU)
Local Disaster Risk and Management Fund Utilization (LDRRMF)
Manpower Complement (MANCOM)
Trust Fund Utilization (TFU)
Quarterly Statement of Cash Flow (QSCF)
Report of Special Education Fund Utilization (SEF)
Unliquidated Cash Advances (UCA)
Statement of Indebtedness, Payments and Balances (SIPB)
What information is covered under the FDP?
The FDP covers financial and non-financial information, such as budgets, plans, programs, and projects, as well as bidding and procurement information, among others.
What laws require FDP?
Section 352, Republic Act No. 7160, otherwise known as the Local Government Code of 1991: “..posting within 30 days from end of each fiscal year in at least three publicly accessible and conspicuous places in the local government unit, a summary of all revenues collected and funds received, including the appropriations and disbursements of such funds during the preceding fiscal year.”
Republic Act No. 9184, also known as the Government Procurement Reform Act: “…posting of the Invitation to Bid, Notice to Proceed at Approved Contract in procuring entity’s premises, in newspapers of general circulation, the Philippine Government Electric Procurement System (PhilGEPS) and the website of the procuring entity.”
Section 84, Republic Act No. 10155 (General Appropriations Act): “..Strict compliance with Sections 288 and 354 of RA No. 7160 and DILG Memorandum Circular No. 2011-134, entitled “Full Disclosure Policy relative to the posting of Local Budget and Finances, Bids and Public Offerings and Status of Programs and Projects”, is hereby mandated: Such required documents shall be posted on billboards in all publicly accessible and conspicuous places in the local government unit, in the LGU website and/or in print media of national or local circulation.
Article III, Section 7 of the 1987 Philippine Constitution: “The right of the people to information on matters of public concern shall be recognized. Access to official records, and to documents and papers pertaining to official acts, transactions, or decisions, as well as to government research data used as basis for policy development, shall be afforded the citizen, subject to such limitations as may be provided by law.”
What are the documents that need to be posted?
Annual Documents
- Annual Budget Report (ABR)
- Annual Gender and Development Accomplishment Report (AGDAR)
- Annual Procurement Plan (APP)
- Supplemental Procurement Plan (SPP)
Quarterly Documents
Statement of Receipts and Expenditures (SRE)
Bid Results on Civil Works, Good and Services and Consulting Services (BRCWGS)
20% National Tax Allotment Utilization (NTAU)
Local Disaster Risk and Management Fund Utilization (LDRRMF)
Manpower Complement (MANCOM)
Trust Fund Utilization (TFU)
Quarterly Statement of Cash Flow (QSCF)
Report of Special Education Fund Utilization (SEF)
Unliquidated Cash Advances (UCA)
Statement of Indebtedness, Payments and Balances (SIPB)