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It is the government’s policy that requires certain local officials of provinces, cities, and municipalities to fully disclose particular financial transactions of the LGU to keep their constituents informed of how the LGU budget is managed, disbursed and used.

Legal Bases:

  •  Section 352 of the Local Government Code
  • Republic Act No. 9184, known as the Government Procurement Reform Act:
  • Section 90 of Republic Act No. 10147 (General Appropriation Act)
  • Commission on Audit Internal Memorandum, dated October 8, 2010

 

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