National Budget Circular No. 542, issued by the Department of Budget and Management on August 29, 2012, reiterates compliance with Section 93 of the General Appropriations Act of FY 2012. Section 93 is the Transparency Seal provision, to wit:
Sec. 93. Transparency Seal. To enhance transparency and enforce accountability, all national government agencies shall maintain a transparency seal on their official websites.
The transparency seal shall contain the following information: (i) the agency’s mandates and functions, names of its officials with their position and designation, and contact information;(ii) annual reports, as required under National Budget Circular Nos. 507 and 507-A dated January 31, 2007 and June 12, 2007, respectively, for the last three (3) years;(iii) their respective approved budgets and corresponding targets immediately upon approval of this Act;(iv)major programs and projects categorized in accordance with the five key results areas under E.O. No. 43, s. 2011;(v)the program/projects beneficiaries as identified in the applicable special provisions;(vi)status of implementation and program/project evaluation and/or assessment reports; and(vii) annual procurement plan, contracts awarded and the name of contractors/suppliers/consultants.

The respective heads of the agencies shall be responsible for ensuring compliance with this section.

A Transparency Seal, prominently displayed on the main page of the website of a particular government agency, is a certificate that it has complied with the requirements of Section 93.
This Seal links to a page within the agency’s website which contains an index of downloadable items of each of the above-mentioned documents.

Annual Reports on the Status of Income Authorized by Law to be Retained or Used and be Deposited Outside the National Treasury, which shall include the Legal Basis for its retention or use, the beginning balance, income collected and its sources, expenditures, and ending balance for preceding fiscal year


 I. Agency Mandate, Vision, Mission, and List of Officials

   a. Agency Mandate, Vision, Mission

 b. List of Officials, Positions,Office of the SDSCIDSGOD) and Contact Details

c. (Office of the Principal , Master Teachers , Grade Leaders, Kinder Teachers, Grade One Teachers, Grade Two Teachers, Grade Three Teachers , Grade Four Teachers, Grade Five Teachers, Grade Six Teachers, ALS and Alive, Non – Teaching Personnel) and Contact Details


In accordance with RA 9485  (Anti-Red Tape Act of 2007) schools are mandated by law  to have a Transparency Board on MOOE posting All school expenditures using the allocated funds.


Budgeting plays a significant role in the effective utilization of available resources in order to achieve organizational goal. In the educational sector , school budget is one of the most powerful tools to promote and strengthen the school-based management and accountability in the presence or availablity of the Maintenance and Other OperatiEng Expenses (MOOE) allocation. 

Maricaban Elementary School was allocated with a total amount of 137,583.00 monthly Maintenance and Other Operating Expenses  (MOOE) to be spent on the activities, programs and necessities of the school in its monthly operation. The allocated monthly MOOE of the school was used to support learning and curricular programs, helps maintain a safe and healthy environment which includes fund of minor repairs of facilities, and in the procurement of school supplies and other consumables for teachers and learners necessary for the conduct of teaching and learning activities. It is also part of the school’s responsibility to design, support and fund school-based training and activities as identified in the approved School Improvement Plan (SIP) for the Implementation Plan (AIP) of the school.

The challenges in accountability and transparency in managing school finances are still experienced by most public schools. Thus, Maricaban  Elementary School has posted a copy of its financial reports on the school’s Transparency Board that shows the liquidation of school funds as mandated by Republic Act 9485 or the Anti-Red Tape Act of 2007.