a) Mandatory publication in agency or department websites of major information on budgets, finance, and performance indicators. A strategic program to restore public trust and to enhance disbursement of funds and their utilization is the establishment of transparency and accountability requirements in the budget. Specific budget provisions shall require DBM and other agencies to publish in their websites detailed information on the allocation, disbursement and status of programs and projects, including the following:
• approved budgets;
• performance measures and targets;
• major programs/projects implemented/to be pursued;
• annual procurement plan;
• contracts awarded and the name of contractors/suppliers/consultants;
• targeted and actual beneficiaries;
• status of implementation and fund utilization; and
• program/project evaluation and/or assessment reports;
b) Posting of fund releases on the DBM website. Information technology will be leveraged to achieve transparency and accountability. This facilitates the process of fund release and strengthens security while promoting transparency and accountability. Fund releases (e.g., congressional allocations chargeable against priority development assistance fund, financial assistance to LGUs, school building program, and internal revenue allotment) and other pertinent budgetary releases shall be posted on the DBM website; and
c) Constructively engaging CSOs in the budget process. The involvement of CSOs in the budget process is being pursued to institutionalize greater transparency and accountability in government and enhance participatory governance. The government and concerned CSOs shall have a constructive engagement to advocate good governance in the government budgeting process. This partnership aims to promote transparency, accountability, and public participation in the preparation, authorization, execution and monitoring of the national budget. This effort allows the public full access to government budget information, thereby increasing their capacity to understand the budget process and analyze its policy implications.
A communication and advocacy plan will be developed to ensure that all stakeholders understand the budget process and pertinent budgetary information. Training will also be conducted to facilitate a fuller understanding of budget documents among legislators and legislative staff. Finally, a healthy relationship between government and media shall be maintained to ensure continuous public discussion regarding government's programs and projects.