Government Procurement Reform Act (RA 9184, 2003) + New Government Procurement Act (RA 12009, 2024) + COA (1987 Const. Art. IX-D)

The Philippines' fiscal framework is anchored in the 1987 Constitution's absolute mandate for the Commission on Audit (COA, Art. IX-D) — the only constitutional provision in this cluster that explicitly prohibits any law from exempting entities from SAI jurisdiction. COA's three commissioners serve 7-year non-renewable terms and are appointed by the President with Commission on Appointments (joint legislative body) consent; removal only by impeachment. The Government Procurement Reform Act (RA 9184, 2003) established PhilGEPS as the statutory primary transparency portal for all government procurement, a mandate significantly strengthened by the New Government Procurement Act (RA 12009, 2024) which streamlines procurement to 60 days and introduces 11 new procurement modalities. DBM publishes monthly Treasury Operating Results and a comprehensive People's Budget (OBS 2023 Citizens Budget = 92/100, highest in batch 12), with statutory grounding in the Budget Reform Advocacy Act (RA 11635/2021). OBS 2023: Transparency = 75/100 (15th of 125 countries globally; above 61-point sufficiency threshold). No independent fiscal institution: DBCC is executive-internal; CPBD is a secretariat function without NABO-type independence. Philippines received OECD accession invitation May 2024. Five PEFA assessments including a 2025 triple assessment (standard, Gender, Climate frameworks). Legislative-branch FOI absent (EO 2/2016 covers executive only; no general FOI statute enacted despite 30+ years of congressional attempts). FY: January 1 - December 31. Currency: PHP.

Transparency Requirements