Cvei handbook cover content by BK Communications

The publication of this Handbook has been made possible with the support of United States Agency for International Development â&#x20AC;&#x201C; Indonesia (USAID-Indonesia), Revenue Watch Institute (RWI) and Bantay Kita (BK) through the IKAT-US Project. The Provincial Government of Compostela Valley, headed by Governor Arturo T. Uy, would also like to thank the men and women constituting the Technical Working Group for their hard work and dedication in writing the initial draft of this Handbook, and Ms. Maggy S. Balucanag for her time and services in the final writing and packaging. Our deepest gratitude goes to all the stakeholders composing the Multi-stakeholder Council who diligently and objectively reviewed, and collectively approved, this Handbook. Finally, the entire Local Government of Unit of Compostela Valley, together with its constituents, would like to thank the USAID-Indonesia, Revenue Watch Institute and Bantay Kita for their continued support and guidance.

TABLE OF CONTENTS Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . 4 Mining Context in Compostela Valley. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . 5 The Extractive Industry Transparency Initiative (EITI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 The Extractive Industry Value Chain . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 The Compostela Valley Extractive Industry Sub-national Transparency Initiative . . . . . . . . . . . . . . . . . . 11 Rules on Sub-national Transparency Reporting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 The Report Template. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 FPIC TRANSPARENCY REPORT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 COMMUNITY CONTRACTS DISCLOSURE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 LARGE-SCALE MINING COMPANY PAYMENTS DISCLOSURE REPORT. . . . . . . . . . . . . . . . . . . . . . . . . 36 SMALL-SCALE MINING OPERATORS PAYMENTS DISCLOSURE REPORT. . . . . . . . . . . . . . . . . . . . . . . 43 PROVINCIAL LOCAL GOVERNMENT REVENUE COLLECTION DISCLOSURE REPORT. . . . . . . . . . . . . . 49 MUNICIPAL LOCAL GOVERNMENT REVENUE COLLECTION DISCLOSURE REPORT. . . . . . . . . . . . . . . 57 INDIGENOUS PEOPLES REVENUE COLLECTION DISCLOSURE REPORT. . . . . . . . . . . . . . . . . . . . . . . . 65 INDIGENOUS PEOPLES EXPENDITURES DISCLOSURE REPORT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 THE MULTI-STAKEHOLDER COUNCIL. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 MEMBERS OF THE HANDBOOK TECHNICAL WORKING GROUP. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80

COMPOSTELA VALLEY EXTRACTIVE INDUSTRY TRANSPARENCY HANDBOOK INTRODUCTION “Proper stewardship of revenues from the oil, gas, and mining industries has tremendous potential to lift people out of poverty and contribute to sustainable development. These industries create jobs directly and indirectly, transfer technologies and knowledge, and generate significant income. These benefits provide governments with a financial base for infrastructure development and social service delivery.”

Various stakeholders became conscious of the need for transparency and accountability in the extractive industry in the Philippines some time in 2008 to 2009 when some of them attended various forums on the Extractive Industry Transparency Initiative (EITI). Among Civil Society Organizations (CSOs), discussions about this advocacy started in 2008 after participating in a Regional Workshop on EITI held in Bali, Indonesia organized by Publish What You Pay (PWYP), an international coalition of CSOs advocating for EITI. Subsequently, PYWP and Revenue Watch Institute (RWI), a non-profit policy institute and grant-making organization that promotes the effective, transparent and accountable management of oil, gas and mineral resources for the public good, organized several study sessions promoting EITI in the Philippines among CSOs in the Philippines, industry players and the government. These series of activities resulted in the formation of Bantay Kita, a national coalition of CSOs advocating for transparency and accountability in the extractive industry in 2009. In late-2010, Bantay Kita organized a consultation in

Compostela Valley attended by key stakeholders in the mining industry in the province. Participants of the said consultation were selected leaders of indigenous peoples, the provincial government of Compostela Valley, non- government organizations and selected mining companies with existing mining contracts in the province. The consultation was welcomed by the stakeholders and it culminated in the creation of an interim Multi-stakeholder Council. The benchmarking of the transparency and accountability initiative also got the support of Governor Arturo Uy, who viewed the initiative as an important pillar for his good governance platforms. The interim Multi-stakeholder Council continued to meet and held severaldiscussions and study sessions that eventually led to the signing of Executive Order 020-2012 by Governor Arturo Uy. The Executive Order became the legal basis of the formal creation of the Compostela Valley Multi-stakeholder Council whose members took their formal oath of office last November 2012. The multi-stakeholder council in its regular en banc session agreed to publish its maiden transparency report in accordance with Executive Order 020-2012. Thus, this handbook is published to guide various stakeholders in institutionalizing the transparency and accountability mechanisms adopted by the Province of Compostela Valley. It has six (6) main sections, namely: • Mining Context in Compostela Valley • Extractive Industry Transparency Initiative (EITI) • The Extractive Industry Value Chain

• The Compostela Valley Extractive Industry

municipalities of the province were subsequently

Sub-national Transparency Initiative

discovered. To date, the Provincial Mining Regulatory

• Rules on Sub-national Transparency Reporting

Board (PMRB) says a total of 22,000 miners now

• The Report Template

operate in the province. The Province, through the PMRB, has approved four small-scale mining contracts

To institutionalize the mechanisms defined in the

and 11 small-scale mining permit. Thousands of

Executive Order, the Multi-stakeholder Council created a

applications are pending. Meanwhile, 7 small-scale

Technical Working Group principally tasked to draft the

mining areas or “minahang bayan” have been declared

Transparency

and 11 more are still being reviewed for approval. There

Handbook

including

the

Report

Templates. In July 26, 2013, during its regular en banc

are 42 approved Ore Processing Permits.

session, the Council formally approved the handbook. This handbook shall guide the whole transparency and

As to large-scale mineral extraction, the National

accountability mechanisms in the entire Province,

Government has issued 5 Mineral Production Sharing

covering both large-scale and small-scale mining

Agreements (MPSA) and 5 Exploration Permits. Only 1

operations.

mining company, Apex Mining Company, is already in

MINING CONTEXT IN COMPOSTELA VALLEY Compostela Valley is the 78th Province in the Philippines. It was

carved out from the Province of

Davao del Norte pursuant to RA 8470 which was signed into law by then President Fidel V. Ramos on January 30, 1998. It has a total land area of 4,666.93 sq. km. ( 23.72% of Region XI and 0.15% of the Philippines land area). It has eleven (11) Municipalities grouped into two (2) legislative districts. Most of its timberlands and mineral lands have been issued Ancestral Domain Titles pursuant to RA 8371 or the Indigenous Peoples Rights Act (IPRA) that was awarded to indigenous peoples in the area in recognition of their possession and ownership of said lands since

the Development and Utilization stage.

THE EXTRACTIVE INDUSTRY TRANSPARENCY INITIATIVE (EITI) The idea of an “Extractive Industries Transparency Initiative” (EITI) was launched on the global stage in September 2002 by UK Prime Minister Tony Blair at the World

Summit

Sustainable

Development

Johannesburg. A few years prior to this launch, civil society and company representatives alike had been lobbying for a global remedy to counter the lack of transparency around the vast government revenues from natural resources. A global standard ensuring transparency of payments from natural resources

time immemorial. The EITI has a robust yet flexible methodology known as The province become well-known in the 1980’s when a

the EITI Standard. It ensures that a global standard is

group of Mandaya tribesmen headed by Datu Camelo

maintained throughout the different implementing

Banad accidentally found gold nuggets along a stream

countries. The EITI Board and the international

in the Diwata mountain ranges. This led to the influx of

Secretariat are the guardians of that methodology.

migrants in the “gold rush” area in Mt. Diwalwal,

Implementation itself, however, is the responsibility of

Municipality of Monkayo. By 1985, the population in the

individual countries. The EITI, in a nutshell, is a globally

said municipality had reached 80,000.

developed

standard

that

promotes

revenue

transparency at the local level. The EITI Other gold mining areas in Boringot and adjacent areas of the Municipality of Pantukan, and then in almost all

Standard establishes the methodology countries need to

follow to become fully compliant with the EITI.

citizens,

A coalition of governments, companies and civil society

groups,

investors

and

thereby

making

governments

accountable.

The EITI is a coalition of governments, companies, civil society

revenues that governments manage on behalf of

international

organisations. The broadness of this coalition is reflected not only in the EITI processes in the countries implementing the EITI, but also on the international level: the EITI Board consists of members from governments, companies and civil society, and is appointed at the bi-annual EITI Global Conference.

Country Implementation To become an EITI Candidate, an implementing country must meet the five sign-up requirements. Once these have been met, EITI implementation involves a range of activities to strengthen resource revenue transparency. These activities are documented in country workplans. The development of a work plan – discussed with and agreed by stakeholders – is one of EITI’s five sign-up requirements.

EITI Benefits Countries rich in natural resources such as oil, gas, and

To achieve Compliant Status, a country must complete

mining have tended to under-perform economically,

an EITI Validation within two-and-a-half years of

have a higher incidence of conflict, and suffer from poor

becoming a Candidate Country. Once a country is

governance. These effects are not inevitable and it is

Compliant, the country must undergo Validation at least

hoped that by encouraging greater transparency in

every 5 years, or upon the request from the EITI

countries rich in these resources, some of the potential

International Board. Validation is an essential element of

negative impacts can be mitigated.

the EITI as an international standard. It provides an independent assessment of countries implementing the

Benefits for implementing countries include an improved

EITI and reports what measures they should take to

investment climate, achieved by providing a clear signal

make better and faster progress. An independent

to investors and international financial institutions that

validator carries out the assessment of whether all the

the government is committed to greater transparency.

requirements outlined in the EITI Rules have been met.

EITI also assists in strengthening accountability and

The EITI Board, through the EITI Secretariat, oversees

good governance, as well as promoting greater

the Validation process. The EITI Board reviews all

economic and political stability. This, in turn, can

Validation Reports.

contribute to the prevention of conflict around the oil, If the Board considers that the country meets all of the

mining and gas sectors.

EITI Requirements, the country will be designated as Benefits to companies and investors centre on mitigating

EITI Compliant. Where the validation report shows that a

political and reputational risks. Political instability

country has made progress but does not meet all the

caused by opaque governance is a clear threat to

EITI Requirements, the country will remain a Candidate.

investments. In extractive industries, where investments

Where Validation shows that no meaningful progress has

are capital- intensive and dependent on long-term

been achieved, the Board may revoke the country’s

stability to generate returns, reducing such instability is

candidate status.

beneficial for business. Transparency of payments made to a government can also help to demonstrate the contribution that their investment makes to a country. Benefits to civil society

come from increasing the

amount of information in the public domain about those

THE EXTRACTIVE INDUSTRY VALUE CHAIN DECISION TO EXTRACT/ NOT EXTRACT

FISCAL TERMS

AWARDING OF CONTRACTS/ LICENSES

REVENUE MANAGEMENT & ALLOCATION

TRADING OF COMMODITIES

EXTRACTION PROCESS

TAX & REVENUE COLLECTION

DEVELOPMENT PROJECTS & POLICIES

A value chain is a way of describing the stages by which

the indigenous peoples is necessary. Information on its

the full value of a product is managed and ultimately

potential environmental, cultural and social impact is

realized. When applied to the extractive industries, the

particularly important to ensure that an informed

framework describes the steps from the extraction of

decision

natural resources, to their processing and sale, all the

manipulation. On the other hand, it is similarly important

way through to the ultimate use of the revenues.

that

(http://www.revenuewatch.org/training/resource_

concerned government agencies, particularly the Mines

center/backgrounders/value-chain)

and Geosciences Bureau (MGB) shall disclose and

when

attained certain

free

mining

from claims

coercion are

and

approved

explain to the indigenous peoples all the mining rights The several links of the value chain described below

and obligations given to mining companies pursuant to

provided the key framework of the Compostela Valley

existing mining laws and regulations. Only when all

sub-national transparency initiative. These links include

information that can affect the general welfare of the

the following:

indigenous peoples can we guarantee that consent is free and informed.

1.Decision to Extract or Not 2.Awarding of contracts and licenses

Awarding of Contracts and Licenses

3.Fiscal Terms

This second link shall address the following basic

4.Extraction Process

questions:

5.Trading of Commodities 6.Tax and Revenue Collection

â&#x20AC;˘ Is the process of awarding contracts and

7.Revenue Management and Allocation

licences transparent? Are the responsible

8.Development Projects and Policies

government officials ensuring that, through their actions, the public is getting the best deal?

Decision to Extract or Not

Or is the handing out of contracts shrouded by

In the context of Compostela Valley, where all mining

opacity?

activities and mining applications are within the ancestral domains of the indigenous peoples, this

â&#x20AC;˘ Is there an open tender process, with clear

particular link shall involve the entire process of the Free

criteria of selections that are communicated

and Prior Informed Consent (FPIC) acquired in

openly and publicly?

accordance with the provisions of RA 8371 or the Indigenous Peoples Rights Act (IPRA). Full disclosure of

In the case of mining projects to be undertaken within

relevant information regarding the proposed mining

an ancestral domain, there are two contracts to be

project by the mining companies seeking the consent of

executed. Before the national government awards a

contract to a mining company, a Memorandum of

failure of a legal system to provide benefits for the

Agreement (MOA) shall be executed by the mining

country depends on the state’s ability to manage its

company and the concerned indigenous peoples who,

commitments and make certain that all parties are

through the FPIC process, give their full consent. This

adhering to the rules. Thus, an analysis of any system

community contract is the final articulation of their

must consider how effectively it empowers the

combined decision to allow mineral extraction within

government to enforce the terms that capture benefits

their ancestral domain. Vital in the negotiation process

for the state. Good terms will enable governments to

of this community contract is the disclosure of the

minimize the risk of corruption, non-compliance, and

mining feasibility and the Environmental Impact

over-use of loopholes.

Assessment presented in a language understandable to the concerned indigenous peoples. Government and

(This section is copied from

mining companies should openly and publicly unveil

http://www.revenuewatch.org/training/resource_center/

what are the auxiliary rights given to qualified mining

backgrounders/oil-gas-and-mining-fiscal-terms. Visit

companies, such as but not limited to:

this link for more literature about fiscal terms).

• Easement rights • Water rights

The following key questions are to be asked when

• Timber rights

evaluating fiscal terms granted by governments to mining companies:

These particular auxiliary rights shall be properly explained to the concerned indigenous peoples so that

• Does the government have the ability to

possible utilization of these natural resources are

negotiate the best fiscal terms for the public

properly discussed and evaluated during the negotiation

good?

on benefit-sharing. Monitoring and disclosure of the rate of compliance of these contracts are necessary tools to

• Is it reﬂected in the agreed contract between

guarantee the protection of the rights and welfare of the

the company and the government?

Filipino people, particularly the indigenous peoples Extraction Process

community.

Section 16 of the Local Government Code mandates all Fiscal Terms

Local Government Units to exercise the power expressly

If managed successfully, petroleum and mining projects

and impliedly granted to them to promote the general

can generate large revenue streams for the state. The

welfare and enhance the rights of the people to a

right set of fiscal terms enables a government to strike a

balanced ecology.

balance between attracting the best investors and

scrutinize carefully all information regarding the process

getting a good deal for the country. A fiscal regime that

does not provide sufficient incentives for investors can

extraction

result in production or revenue levels that fall short of

environmental

government goals.

But a fiscal regime that fails to

companies, including small-scale mining players, shall

distribute enough revenue to the host country can fail to

diligently assess their environmental and socio-cultural

effectively compensate the country for the value of its

impacts and take full responsibility for said impacts to

depleting

citizen

be openly and clearly communicated to the government

dissatisfaction and national instability. The fiscal terms

and the local communities. This is the most critical link

influence not just theoretical assessments of expected

since it will affect all other links in the value chain.

national revenue under various scenarios, but also the

Economic gains that can be derived from extraction of

enforcement of extractive agreements. The success or

mineral resources might be of lesser value and even

resources,

and

can

foster

Thus, this particular link should

mineral-resource and and

extraction.

alteration

has

socio-cultural

Natural-resource corresponding costs.

Mining

meaningless when the extraction process yields greater

With rampant corruption tainting the governance of this

negative impacts on the environment and the people.

country, there is a need to reconcile payments made by the companies and cooperatives and actual revenues

Knowing the risks of the extraction process, do

collected by the government. This approach will

companies,

somehow curb leakages of revenues from corruption.

small-scale

mining

players

and

the

government have the substantial capacity to mitigate and reduce these risks? Are communities aware and

Revenue Management and Allocation

given inclusive participation in monitoring these

Revenues derived from extraction of mineral resources

identified risks? Are the results of periodic monitoring

should be used primarily to enhance the economic

and evaluation properly communicated to the general

well-being of the Filipino people. Thus, the people

public? Only when these questions are satisfactorily

should know how these resources are allocated to

answered can we say that the succeeding link will

alleviate poverty. Participation in, and transparency of,

provide wider results and make the whole value chain

revenue allocation and expenditures are important tools

move towards sustainable development.

to make people aware where revenues from mining go. Whether authority resides in the government or in tribal

Trading of Commodities

councils, as customary governance structure of the

In the context of mining in the Philippines, whether

indigenous peoples receiving royalty shares from the

large-scale or small-scale in operation, it is the mining

extraction of mineral resources within their ancestral

companies, cooperatives and other individual operators/

domain, both governing bodies should be held

financiers that sell the minerals extracted in the market.

accountable to the people it vowed to serve. This link

The governmentâ&#x20AC;&#x2122;s shares are collected in the form of

shall look into the accountability of structures that

taxes and royalties. So the crucial question is, did

manage the revenue not for themselves but for the

mining companies and cooperatives reveal the right

general welfare of the people and their respective

value of products sold? Without proper disclosure, the

constituencies. When accountability is demonstrated by

government and the indigenous peoples cannot be

all governing structures, then, it can be declared that

certain if they got the right share or payments.

transparency within all the previous links really work for the people.

Tax and Revenue Collection This link is very much connected to the previous one.

Development Projects and Policies

Whether or not the companies and cooperatives are

Mineral resources are non-renewable resources. It is

paying exactly what they should pay to governments

finite. Once it is extracted and exploited, it is gone

depend largely on the sales of products sold in the

forever in our lifetime. Do governments have clear

market. Since taxes and other payments are computed

development programs and policies as a basis for the

according to the actual sale of goods, then, this link and

utilization of funds generated from mining? Are people

the previous one should be carefully evaluated. On the

allowed to participate in crafting these development

other hand, we also have to carefully look into the terms

programs and policies? The same questions also have to

and conditions of the mining contracts because they

be asked of concerned indigenous peoplesâ&#x20AC;&#x2122; customary

determine whether a particular entity is paying the right

leadership structures with regard to their respective

payments to governments.

constituencies.

Assuming that contracts and actual sales of goods are openly and accurately disclosed, then transparency of payments and collections is

a necessary step to

determine whether the country is getting the right benefits from the extraction of its mineral resources.

THE COMPOSTELA VALLEY EXTRACTIVE INDUSTRY SUB-NATIONAL TRANSPARENCY INITIATIVE Legal Basis

case of indigenous peoples and public

One of the policy reforms instituted by the National

consultations pursuant to the Local Government

Government regarding mining industry in the country is

Code in the case of non-members of any

the promulgation of Executive Order 79. As a reform

indigenous peoples communities;

measure, the National Government shall institute and

b. Significant provisions of Memorandum of

accountability in the governance of the mining industry

Agreement (MOA) signed by and between a

by participating in the Extractive Industry Transparency

concern indigenous peoples community and a

Initiative (please see previous sections on EITI). Last

Mining Company or Small-scale Mining

May 2013, the countryâ&#x20AC;&#x2122;s application for EITI Candidacy

Cooperative or individual holder of small-scale

was approved by the EITI Board.

mining contract, and, contracts signed by and

mechanisms

improve

transparency

between a mining company and the National In the local level, Governor Arturo Uy signed Executive

Government that may affect the welfare of the

Order 020-2012 in October 2012 creating the Provincial

constituents of the province, health and

Multi-stakeholder

environment;

Council

for

Transparency

and

Accountability in the Mining Industry. This particular Executive policy also outlines its mechanism to ensure

c. Results of monitoring of the environmental,

transparency and accountability in the mining industry

health and cultural impact of the mining

of the province. The mechanisms have the following

operations;

objectives: d. Amount paid and shared by companies, a. To institutionalize participatory mechanisms

cooperatives and individuals operating mines to

towards transparency and accountability in the

the government through taxes, environmental

development of the mining industry in the

fees, social development fund including royalty

province as key outcomes for good governance;

shares given to indigenous peoples communities;

b. To assure access and appropriate disclosure of relevant information related to the

e. Revenues collected by the Provincial,

development of the mining industry, including

Municipal and Barangay local government units

both large- and small-scale mining projects,

from mining operations including royalty fees

and;

received by the indigenous peoples, including how these revenues are allocated and utilized.

c. To establish strong partnerships towards transparency and accountability among local

Core Principles

and national governments, private sectors

The Compostela Valley Multi-stakeholder Council for

engaged in mining in the province, civil society

Extractive Industry Transparency and Accountability

organizations and the Indigenous Peoples

agreed to the Statement of Principles outlined below

communities of Compostela Valley Province

during its Third en banc Session on 26 July 2013. These principles shall serve as the basic foundation of the

Concretely it shall cover the declaration of the following:

transparency and accountability mechanisms to be pursued in the province. Adhering to the global

a. Decision to extract or not through the Free

standards set by the Extractive Industry Transparency

Prior and Informed Consent process in the

Initiative (EITI), most of its key principles were adopted.

However, some principles were also unanimously

resources and wealth, as derived from the

defined and added to articulate the uniqueness of its

development of extractive industry within their

transparency mechanisms and the specificity of the

ancestral domains, will strengthen their

context of the province.

constitutional right to self-governance where collection of royalty payments and expenditures are openly and publicly disclosed.

1. We share a belief that the prudent use of natural resource wealth should be an important

6. We recognize that achievement of greater

engine for sustainable economic growth that

transparency must be set in the context of

contributes to sustainable development and

respect for contracts-- whether that of the

poverty reduction. If said wealth is not managed

government or indigenous peopleâ&#x20AC;&#x2122;s

properly, it can create negative economic and

communities and state and customary laws.5

social impacts. 7. We are committed to encouraging high 2. We affirm that good governance of the

standards of transparency and accountability in

extractive industry shall start from the full and

public life, government operations, and

genuine recognition of the rights of the

ancestral domain management by the

indigenous peoples to freely come up with an

indigenous peoples, and in business.6

informed decision, through full disclosure of vital information, in accordance with their

8. We believe that a broadly consistent and

customary consensus-building practices as to

workable approach to the disclosure of

whether to allow extraction of mineral resources

payments and revenues which is simple to

where all of these are explored and developed

undertake and to use is required.7

within their ancestral domains. 9. We believe that payments disclosure in the 3. We recognize that a public understanding of

province should involve all mining industry

government revenues and expenditure over

entities operating within the province, both large

time could help public debate and inform

and small-scale mining operations.8

choice of appropriate and realistic options for 10. In seeking solutions, we believe that all

sustainable development.3

stakeholders have important and relevant 4. We underline the importance of transparency

contributions to make â&#x20AC;&#x201C; including governments

by governments and companies in the

and their agencies, extractive industry

extractive industries and of the need to enhance

companies and cooperatives, service

public financial management and

companies, investors and non-governmental

accountability.

organizations.9

5. We believe that enhancing the capabilities of

11. Finally, we believe that multi-stakeholder

the indigenous peoples towards transparent

approach to transparency and accountability in

and accountable governance of their communal

the extractive industry can only be

Adopted from EITI Principle No. 4 Adopted froM EITI Principle No. 5 5 Revised statement from EITI Principle No. 6. Added from the original EITI statement is the stipulation of government and indigenous peoplesâ&#x20AC;&#x2122; contracts and state and customary laws. 6 Revised statement from EITI Principle No. 9. Added from the original EITI statement is the stipulation of ancestral domain management by the indigenous peoples.

Adopted from EITI Principle No. 10 Revised statement from EITI Principle No. 9. Added from the original EITI statement is the stipulation of both large and small-scale mining operations. Adopted from EITI Principle No. 12 Revised statement from EITI Principle No. 9. Added from the original EITI statement is the stipulation of ancestral domain management by the indigenous peoples.

institutionalized “when honest people are

complied with.

communicating honestly, with equally honest people. ” Thus, we commit to collaborate and cooperate based on mutual trust and we

c. As to Revenue Payments

commit not to take any actions and make any statements and pronouncements that can

i. Tax and non-tax payments to government and

create mistrust among us.

communities are remitted on time, with the exact amount of payments computed in accordance with existing laws, contracts and

RULES ON SUB-NATIONAL TRANSPARENCY REPORTING

agreements.

This set of rules shall guide concerned stakeholders in

of local government units from the revenues

preparing their respective transparency reports. They also pertain to the manner of conducting the validation and reconciliation, and they provide mechanisms for making these reports available to the public. 1. Objectives a. As to FPIC Transparency i.Informed decisions as to whether to allow mineral extraction are achieved through full disclosure of information, as required by the existing Government and indigenous cultural community’s rules and as openly and expressly requested by the ICCs. ii. Inclusive participation of communities in decision-making, free from coercion and manipulation, are attained. iii. Funds for FPIC activities are fully optimized and properly accounted for according to generally accepted accounting procedures of the government. b. As to Community Contracts Disclosure i. Community agreements for holding all parties accountable, including the terms and conditions, are mutually agreed and diligently

ii. National government policies and mechanisms for the timely release of the share paid for the extraction and development of mineral resources within the administrative jurisdiction of the province are enhanced. d. As to Revenue Collection i. Stakeholders and the general public are properly informed regarding the actual amount collected from concerned large- and small-scale mining industry players. e. As to Revenue Management and Expenditures i. Stakeholders and the general public are properly informed of the actual expenditures and allocation of revenues from mineral extraction. ii. Revenues from mineral extraction are used for projects that will alleviate poverty. 2. Rules and Procedures Rule 1. Scope and Parameters The transparency report for the Compostela Valley Sub-national Extractive Industry Transparency and Accountability Initiative (COMAL-SEITAI) shall cover the following thematic areas in accordance with the Extractive Industry Value Chain:

10 Adopted from the statement of Mr. Rey Millan of Alsons Development Corporation, mining industry representative to the multi-stakeholder council during the first council en banc session.

a. Decision to Extract or Not refers to the transparency report on the conduct of Free and Prior Informed Consent (FPIC) involving

members of the indigenous peopleâ&#x20AC;&#x2122;s

Expenditure Disclosure Report.

communities. For the purposes of these rules, this is referred to as FPIC

f. The benchmark report shall cover only three

Transparency Report.

(3) municipalities within the province, namely, Nabunturan, Maco and Maragusan as pilot

b. Awarding of Contracts shall cover disclosure

areas. The specific period to be covered for

of the terms and conditions of the

each report shall be the following:

Memorandum of Agreement (MOA) between indigenous peopleâ&#x20AC;&#x2122;s communities and mining

i. FPIC Transparency Report shall cover

companies or small-scale mining operators.

all FPIC activities conducted in the pilot

This shall also include public disclosure of the

areas within the period 2010 to 2012.

results and findings of the monitoring and evaluation of MOA compliance. For the

ii. Community Contracts Disclosure

purposes of these rules, this is referred to as

Report shall cover the period starting

Community Contracts Disclosure Report.

on the effectivity of the respective signed MOA up to 2012.

c. Revenue Payments refers to direct tax and non-tax payments given to local governments

iii. Revenue Payments and Collection

by mining companies and small-scale mining

Disclosure Reports shall cover the

operators. Direct payments to the national

period when concerned mining

government shall also be disclosed when local

operators started their respective

government units have some entitlements, such

commercial production up to 2012.

as but not limited to excise tax payments, under existing laws. Payments of royalties and other

iv. Maiden report for Revenue

cash and non-cash support to concerned

Expenditures Disclosure shall only

indigenous peoples shall be included in the

cover the indigenous peoples. This

disclosure of payments. For the purposes of

shall cover the period startingfrom the

these rules, this is referred to as Revenue

date of their first payment receipt up to

Payment Disclosure Report.

2012, provided that Revenue Expenditures by LGUs shall be made

d. Revenue Collection refers to tax and non-tax

after clarification by DBM regarding the

revenues directly collected by the local

setting aside of a special account from

governments from mining companies and

mining revenues and the enactment of

small-scale mining operators, including

local ordinances mandating specific

collection of mining revenue shares from the

purposes for its actual utilization.

national government. This shall also include cash and non-cash revenues collected by

g. All succeeding reports shall cover the period

indigenous peoples such as but not limited to

preceding the reporting date. These shall then

royalty shares from mining companies and

be submitted and published every two (2)

small-scale mining operators. For the purposes

years.

of these rules, this is referred to as Revenue Collection Disclosure Report. Rule 2. Report Preparation e. Revenue Allocation and Expenditures is the

disclosure of expenditures derived from the

a. The multi-stakeholder council through the

mining revenues both by the local government

Secretariat shall send notices to concerned

and the indigenous peoples. For the purposes

entities enjoining them to prepare their

of these rules, this is referred to as Revenue

respective transparency report at least two (2)

months prior to the mandated submission

prepared by the Provincial Local Government

period. Within seven (7) days upon receipt of

and all Municipal Local Government Units

the notice, the concerned entities shall sign a

receiving revenues from the mining industry

Statement of Commitment to be received and

through their respective Treasurer’s Office

compiled by the Secretariat expressing their

following Report Template No. TICV-004a-2013

voluntary will to prepare the report in

and TICV-004b-2013 respectively. Indigenous

accordance with these Rules.

people’s communities through their respective Council of Elders shall prepare the same report

b. The Secretariat shall within seven (7) days

following Report Template No. TICV-005-2013.

upon receipt of all Statement of Commitments convene all concerned entities for the conduct

g. Revenue Expenditures Disclosure Report

of the Briefing on the Transparency and

shall be prepared by concerned Indigenous

Accountability Handbook particularly the

people’s communities through their respective

Report Templates.

Council of Elders following Report Template No. TICV-006-2013.

c. It is presribed that all mining companies and small-scale mining operators within the

h. All reports prepared and submitted are

province publicly disclose all their payments

supplied with clear supporting documents duly

made to local government units and indigenous

validated and certified by concerned agency/ies

people’s communities. Likewise, all local

and/ organization/s. However such supporting

government units in the province and

documents shall only be provided to the Review

indigenous peoples through their council of

Team upon prior written notice during the

elders are advised to publicly declare all

validation and/ or reconciliation process.

payments they have collected from mining companies and small-scale mining operators.

Rule 3. Report Submission

Finally, the National Commission on Indigenous Peoples (NCIP) – Compostela Valley Provincial

a. Submission of Reports shall be made through

Office, as the mandated agency facilitating the

the Secretariat not later than the 1st week of

conduct of free and prior informed consent

January. They should be duly signed under oath

(FPIC), is likewise enjoined to publicly disclose

by their respective authorized officer. Attached

its activities and other undertakings relevant to

to all reports is Report Template No.

the conduct of FPIC consultations pursuant to

TICV-007-2013 duly filled up and signed as

Rule 1.

Cover Sheet.

d. Preparation of FPIC Transparency and

b. Upon receipt of all reports, the Secretariat

Community Contracts Disclosure Reports shall

shall immediately prepare and submit said

be undertaken by the National Commission on

reports to the multi-stakeholder council within a

Indigenous Peoples (NCIP) following the

period of not less than seven (7) days following

approved Report Template No. TICV-001-2013

Report Template No. TICV-008-2013.

and TICV-002-2013 respectively. c. All reports received shall be kept confidential e. Revenue Payment Disclosure Report shall be

until completion of the report review process

prepared by the concerned mining companies

and the approval by the multi-stakeholder

and small-scale mining operators following

council for full disclosure and dissemination.

Report Template No. TICV – 003a-2013 and TICV-003b-2013 respectively. f. Revenue Collection Disclosure Report shall be

Rule 4. Report Review and Reconciliation a. The Multi-stakeholder Council shall

constitute Review Teams from among its

recommendations enumerated in the

members who shall conduct the validation

report.

process of the reports submitted. The Review Team to be constituted shall be the following:

iv. Step 4. Actual conduct of the on- site

1) FPIC and Community Contracts Disclosure,

report review that shall be

2) Revenue Payments Disclosure, and

accomplished within three (3) working

3) Revenue Collection and Expenditures

days.

Disclosure. v. Step 5. The Review Team shall b. No member of the council whose

prepare Field Review Report indicating

organization is preparing same thematic report

their observations, problems

assigned to be validated shall be appointed to a

encountered, lessons learned, findings

particular Review Team

and recommendation and shall be submitted to the Executive Committee

c. The review process shall commence

of the multi-stakeholder council within

immediately upon issuance of Validation Order

seven (7) days upon completion of the

by the chairman of the multi-stakeholder

report review.

council and shall follow the following steps: vi. Step 6. Secretariat shall consolidate i. Step 1. Each Review Team shall

all Field Review Reports and endorse it

prepare a Report Review Work Plan to

to the commissioned auditing entity

be submitted to the Secretariat within

who shall conduct the reconciliation of

seven (7) days upon receipt of the

reports.

Report Review Order. d. Reconciliation of reports is not an audit ii. Step 2. Secretariat shall send Notice

process. However, it should be held as a

of Report Review to all reporting

consultative and dialogical mechanisms

entities at least seven (7) days prior to

wherein discrepancies are comprehensively

their respective report review schedule

identified, concrete positive actions are agreed

indicating the dates, place of review

upon, and lessons are clearly documented.

process, persons to be involved and all necessary requirements to be

e. The multi-stakeholder council shall

prepared.

commission an independent auditing entity who shall conduct the reconciliation of reports in

iii. Step 3. The Review Team shall

accordance with the procurement rules

conduct a Pre-Review Conference with

stipulated in Rule 5.

the concerned reporting entity to explain to them the review process and

f. Within seven (7) working days upon receipt of

requirements.The review process shall

the consolidated Field Review Reports, the

be limited to the following objectives: 1)

commissioned auditing entity shall commence

to clarify and level off on the

the reconciliation process according to the

understanding of the substance of the

following steps:

information provided in the report with the concerned reporting entity, 2) to

i. Step 1. Conduct review of all Field

deepen and expand the discussion on

Review Reports including attached

the problems and issues raised in the

supporting documents.

report, and 3) to specify the lessons learned and the concrete

ii. Step 2. Conduct a meeting with

concerned reporting entity and

up to third degree of consanguinity and affinity.

communicate to them the findings and discrepancies noted. Concrete positive

d.The Executive Committee shall screen,

actions have to be agreed upon. If

deliberate on, and approve the awarding of

additional supporting documents are

Work Contract to qualified Independent

needed, the commissioned auditing

Auditing Entity who shall undertake the

entity shall formally request it from to

reconciliation of reports.

the reporting entity for compliance and submission.

e. The commissioned Independent Auditing Entity shall submit a Work Program within seven

iii. Step 3. Prepare Reconciliation

(7) days upon signing of the Work Contract and

Report, indicating its over-all findings,

Terms of Reference.

problems encountered, lessons learned, proposed action points and

Rule 6. Publication and Dissemination of Reports

recommendations. a. Within 15 days upon completion of the g. The tasks and responsibilities of the

validation and reconciliation process, the MSC

Independent Auditing Entity shall immediately

shall convene to review and approve the report.

terminate upon approval and acceptance of the

Not later than 30 days after the approval of the

Reconciliation Report by the multi-stakeholder

report, the secretariat shall ensure the printing

council.

of the report and its posting on the assigned websites.

Rule 5. Procurement of Independent Auditing Entity b. The final report should be reproduced in a. The multi-stakeholder council shall

English and Bisaya languages.

commission an Independent Auditing Entity who shall conduct the reconciliation of reports.

c. The Secretariat shall design and implement

Provided, such entity have not directly and/ or

effective information, education and

indirectly done any contractual and/ or full time

communication strategies with prior approval of

work with the concerned reporting entity and is

the multi-stakeholder council.

not related to any key officers of the reporting entity up to third degree of consanguinity and

Rule 7. Sanctions

affinity. The multi-stakeholder council shall call the attention of b. The Secretariat, upon written instruction by

concerned entities for any violations of these rules, such

the Chairman of the multi-stakeholder council,

as but not limited to non-compliance of the reporting

shall publicly post the Notice of Hiring

requirements. Provided, upon the inaction of the

indicating the competency requirements and

concerned entity within 30 working days upon receipt of

terms of reference in designated websites and

Official Notice, the council shall endorse the matter to

public places.

concerned regulating government agencies for them to determine

whether

such

violations

and

inaction

c. An interested Independent Auditing Entity

constitute violation of existing laws and regulations, and

shall send a Letter of Intent to the Secretariat

to impose the necessary administrative sanctions.

incorporating its manifestation that they have not directly and/ or indirectly done any contractual and/ or full time work with the concerned reporting entity and that they are not related to any key officers of the reporting entity

THE REPORT TEMPLATE The following are the approved templates to be used in the preparation and submission of transparency reports, including their related activities.

REFERENCE CODE

DESCRIPTION

EXPECTED PREPARER

FPIC TRANSPARENCY REPORT

Provides relevant information on the process and results of FPIC Activities.

National Commission on Indigenous Peoples – Compostela Valley

TICV-002-2013

COMMUNITY CONTRACTS DISCLOSURE REPORT

Discloses the Terms and Conditions of the Memorandum of Agreement between the indigenous peoples and Mining Companies or Cooperatives and other entities engaged in mining activities; includes status of compliance.

National Commission on Indigenous Peoples – Compostela Valley

TICV-003A-2013

LARGE-SCALE MINING COMPANIES REVENUE PAYMENTS DISCLOSURE REPORT

Discloses payments by large-scale mining companies to National and Local Government, including payments to indigenous peoples.

Large-scale Mining Companies

TICV-003B-2013

SMALL-SCALE MINING COOPERATIVES AND OTHER ENTITIES REVENUE PAYMENTS DISCLOSURE REPORT

Discloses payments by small-scale mining cooperatives and other entities engaged in mining to Local Government including payments to indigenous peoples.

Small-scale Mining Cooperatives and other Entities such as CIP Operators and Quarrying Permittees

TICV-004A-2013

PROVINCIAL LOCAL GOVERNMENT REVENUE COLLECTION DISCLOSURE REPORT

Discloses information on actual revenues collected by the Provincial Government.

Provincial Treasurer’s Office

TICV-004B-2013

MUNICIPAL LOCAL GOVERNMENT REVENUE COLLECTION DISCLOSURE REPORT

Discloses information on actual revenues collected by the Municipal LGU.

Municipal Treasurer’s Office

TICV-005-2013

INDIGENOUS PEOPLES REVENUE COLLECTION DISCLOSURE REPORT

Discloses information on actual revenues collected by indigenous peoples.

Indigenous Peoples Organization/ Council of Elders/ Tribal Councils

TICV-006-2013

INDIGENOUS PEOPLES REVENUE EXPENDITURE DISCLOSURE REPORT

Discloses information on actual expenditures of indigenous peoples

Indigenous Peoples Organization/ Council of Elders/ Tribal Councils

TICV-001-2013

TITLE

REPORT TEMPLATE NO. TICV-001-2013 FPIC TRANSPARENCY REPORT Name of Agency/ Organization/ Company Name of Preparer Office Designation Name of Head of Office Contact Address Telephone Number

E-mail Address

Covered areas of the Report

Period Covered by the Report

Objectives Please supply all the information requested pursuant to the following sets of Objectives: i. Ensure that informed decisions whether to allow mineral extraction are achieved through full disclosure of information required by existing Government and indigenous cultural communityâ&#x20AC;&#x2122;s rules, as openly and expressly requested by the ICCs ii. Inclusive participation of communities in decision-making, free from coercion and manipulation, are attained. iii. Funds for FPIC activities are fully optimized and properly accounted for according to the generally accepted accounting procedures of the government.

Narrative (Section 1: Please site specific provisions of law that provide the legal basis in the conduct of FPIC activities and briefly elaborate on said provisions. Below the paragraph, provide a flowchart illustrating the flow of the FPIC process.) (Section 2. Briefly provide information on demography and on the socio-economic and bio-physical conditions of the areas covered by the FPIC activities reported. Statistical information will be highly appreciated. Also include

information on number of settlers with existing prior rights in the area.) (Section 3. Briefly describe the documented customary process of the concerned indigenous peoples on decision-making.) (Section 4. Briefly write down your observation on the process, particularly on community participation and decision-making, and on problems encountered)

General Information

A. SUMMARY INFORMATION Total Number of Applicants

Total Size of the Areas Applied

Total Number of Sitios/Baranggays Covered

B. FPIC APPLICANTS Name of Applicant

Name of Authorized Representative

Contact Details

Size of Ancestral Domain

D. MINING PROJECTS Name of Applicant

Commodity/s Applied

Total Number of People who Participated

Total FPIC Cost

(Please provide individual information for each applicant)

C. AFFECTED ANCESTRAL DOMAINS Name Ancestral Domain

Total Number of IP HH Population to be Affected

Name of Company Chairman

Name of Top 5 Stockholders

(Please provide individual information for each ancestral domain)

Name of Sitios/ Barangays Covered

Total IP HH Population Affected

Total Area Affected

Name of Entity/ies Applying for CP

(Please provide individual information for each project)

Total Area Applied

Nature of the Project

Indicative Cost of the Project

Target Number of Years for Completion

PROJECT DESIGN INFORMATION DISCLOSURE

Please provide individual information for each project. P O S S I B L E

Name of Applicant

Brief Description of the Project

Environmental

I M P A C T S

Socio-Cultural

Economic

Note: 1. Technical description of the project shall explain briefly how it is going to be undertaken and what the necessary activities to be done in the area are. 2. Possible Impacts are changesâ&#x20AC;&#x201D;to the physical and biological state of the environment, the social cohesion and cultural practices of the community, and the economic activities of the peopleâ&#x20AC;&#x201D; that could potentially occur as a result of the project.

FPIC PROCESS COMMUNITY PARTICIPATION INDEX

Please provide individual information for each project.

Customary Decision-making process INDIVIDUAL MEMBERS Discloses payments by large-scale mining companies to National and Local Government, including payments to indigenous peoples.

(write 1 ancestral domain per row)

Community Participation to mandatory activities. Please indicate the total number of each participant category listed in the succeeding columns.

(write 1 ancestral domain per row)

Please indicate the total number of each participant category who participated in the Community Consultative Assemblies.

(write 1 ancestral domain per row)

Please indicate the total number of each participants category who participated in the Consensus Building and Freedom Period.

(write 1 ancestral domain per row)

Please indicate the total number of each participant category who participated in the Decision-making.

(write 1 ancestral domain per row)

CLAN REPRESENTATIVES

BRGY TRIBAL COUNCILS

MUNICIPAL TRIBAL COUNCILS

INDIVIDUAL MEMBERS

CLAN REPRESENTATIVES

BRGY TRIBAL COUNCILS

MUNICIPAL TRIBAL COUNCILS

Please indicate the total number of each participant category who participated in the Negotiation.

(write 1 ancestral domain per row)

Please indicate the total number of each participant category who participated in the MOA Signing.

(write 1 ancestral domain per row)

SELF-ASSESSMENT

Note: If you answer YES, please prepare supporting documents as means of verification to be presented to the Validating Team and Reconciler during the Validation and Reconciliation process.

Pre-FBI and FBI Proper

YES

IF YOUR ANSWER IS NO, PLEASE BRIEFLY EXPLAIN WHY.

YES

IF YOUR ANSWER IS NO, PLEASE BRIEFLY EXPLAIN WHY.

Did the applicant appear on the date scheduled for the Pre-FBI Conference on its first notice?

Did the applicant pay the required payment on time?

Was the payment received issued with an Official Receipt and deposited in the designated Bank Account? Was the appropriate ancestral domain properly informed and overwhelmingly mobilized during the FBI?

Was the WFP done on-site together with the AD representatives and did they affix their signatures on it?

Pre-FPIC Conference and FPIC Proper Did the applicants appear on the date scheduled for the Pre-FPIC Conference on its first notice? After the pre-FPIC conference, did the applicants subsequently submit letter of undertaking stating that they shall commit to the full disclosure of records and information relevant to the project, programs and activities, and that they will allow the community full access to all records, documents and material information and facilities pertinent to the same? After the pre-FPIC conference, did the applicants subsequently submit an Environmental and Socio-Cultural Statement detailing the possible impacts of the projects, programs, plans and activities on the ecological, economic, social and cultural aspects of the community as a whole?

Did the applicants pay the required payment on time?

Did the applicants clearly present the information and supporting documents explaining the scope and extent of the proposed project, its adverse impacts and benefits in a language understandable by the community? Were there other parties, such as NGOs and LGUs in the are, who were invited to present their views and comments on the information presented by the applicants? Were community members and leaders given sufficient time to ask clarifications regarding the project proposal? Were there additional documents and information requested by the community from the applicant to further enlighten them about the proposed project? (If the answer is NO skip the succeeding question.) Was the request for additional documents and other relevant information by the community responded to and complied with ccording to the date and time agreed? Were other parties who are not members of the community, particularly the applicant, absent during the consensusbuilding process? Was community decision to give consent or not achieved in accordance with the documented customary process? Was the communityâ&#x20AC;&#x2122;s decision to give consent or not directly or indirectly coerced and manipulated by some of their leaders and other parties who are not members of the community ?

Negotiation and MOA Signing

YES

IF YOUR ANSWER IS NO, PLEASE BRIEFLY EXPLAIN WHY.

YES

IF YOUR ANSWER IS NO, PLEASE BRIEFLY EXPLAIN WHY.

Was the community fully represented by competent leaders and authorized representatives capable of clearly articulating their position and communicating to the other parties their right to share benefits from the extraction and development of the natural resources within their ancestral domain including all other rights? Were representatives of the community given ample time and opportunity to present their proposal for the terms and conditions of the agreement? Were the final terms and conditions fully explained and understood by all parties, particularly the members of the community, before the agreement was signed? Did all parties present supporting documents showing that the signatories are legally authorized by their respective juridical entities before the signing of the agreement? Did the applicants overtly or covertly give financial and/ or material favors or promises to give the same to the community and/ or community leaders before and during the signing of the agreement?

Issuance of Certification Pre-Condition Did all documents endorsed by the Regional Director to the ADO fully capture the actual proceedings and results of the FPIC consultations conducted?

In the event where Sitios/Baranggays covered in the original application did not give their consent but were still included in the CP issued, were immediate actions undertaken and was the CP promptly amended?

Did the Certification Pre-condition issued by the Commission only cover the ancestral domain areas that actually issued the Certificate of Consent? Did the CP clearly specify what Sitios and/ or Baranggays are covered by it? Did the entire process of FPIC strengthen the community and not created division and conflict among its members? If conflicts arose in the process, were these settled immediately in accordance with customary laws?

FPIC Funds and Expenditures Disclosure A. SUMMARY Name of Applicants

FBI Fee Received and Deposited

Date Received and Deposited

Total FPIC Actual FPIC Fund Requirements Funds Received based on WFP and Deposited

Date Received and Deposited

Total FBI/ FPIC Expenditures

Balance

B. BREAKDOWN OF EXPENDITURES Name of Applicants

DETAILED EXPENDITURES PER LINE ITEM Total Expenditures Item 1

Item 2

Item 3

Item 4

Total

a.FBI b.FPIC

FPIC Funds and Expenditures Disclosure In the space provided below please write down major problems encountered related to transparency.

As a team, what have you learned regarding transparency in the process?

What are your concrete recommendations to improve transparency in the conduct of FPIC activities?

Name of Preparer Office Designation Date Accomplished

Date Received

Name of Approving Officer Office Designation Signature

For the Validators and Reconcilers Only Name of Team Leader Name of Preparer

Signature Dates Validated

ACKNOWLEDGMENT

REPUBLIC OF THE PHILIPPINES ) ________________________ )SS.

BEFORE ME, a Notary Public for and in _____________ Philippines, this _______ day of _______________, 20______, personally appeared:

NAME

CTC NO.

Issued on

known to me and known to be the same person who executed the foregoing instrument consisting of ________ ( ) pages, including the page whereon the acknowledgments is written and acknowledged before me that the same is his free and voluntary act and deed and that of the office he/ she represents. WITNESS MY HAND AND NOTARIAL SEAL, at the place and on the date first above written.

Notary Public Until 31 December 20_____ PTR No.________________ Issued at:______________ Issued on:______________ TIN No. ________________ Doc. No. _______ Page No. _______ Book No. _______ Series of _______.

REPORT TEMPLATE NO. TICV-002-2013 COMMUNITY CONTRACTS DISCLOSURE Name of Agency/ Organization/ Company Name of Preparer Office Designation Name of Head of Office Contact Address Telephone Number

E-mail Address

Covered areas of the Report

Period Covered by the Report

Objectives Please supply all the information requested pursuant to the following sets of Objective: i. Make all parties to community agreements accountable and ensure that the terms and conditions are mutually agreed upon and diligently complied with.

Narrative (Section 1. Please briefly explain the legal basis of the community contract or Memorandum of Agreement.) (Section 2. Please briefly describe how the negotiations were undertaken.) (Section 3. Please give a brief profile of the parties to the agreements.)

COMPLIANCE REPORT Name of Parties to the Agreement

SELF-ASSESSMENT

Effectivity Period

Please give individual information for each agreement signed.

Quantitative Remarks

Terms and Conditions

Qualitative Remarks

Note: If you answer YES, please prepare supporting documents as means of verification to be presented to the Validating Team and Reconciler during the Validation and Reconciliation process.

YES

IF YOUR ANSWER IS NO, PLEASE BRIEFLY EXPLAIN WHY.

Does the MOA clearly stipulate dates of effectivity and termination? Does the MOA stipulate provisions giving rights to IPs to access data from the company on annual volume of production and sales of commodity/ies? Are there provisions in the MOA that clearly stipulate the mode and schedule of payments for royalty shares? Are there provisions in the MOA that clearly stipulate the mode and schedule of payment or release of other social and economic benefits other than royalty payments? Do the provisions on obligations stipulate clear measurable deliverables such as quantity or volume, time and duration? Are the provisions on community benefits based on the actual valuation of the resources to be utilized and exploited from the ancestral domain, including those that will be destroyed as a result of the project, activities and programs undertaken such as but not limited to minerals, water, land, timber, biological and cultural resources? Are there clear provisions on introducing and approving amendments to the Terms and Conditions? Are there clear provisions on disputes or conflict-resolution and management?

Are there clear provisions stipulating sanctions for actions constituting a breach of contract?

Did the parties, particularly the companies, comply with the terms and conditions on time, as stipulated in the agreement, without any procedural or technical delays? Did parties regularly meet to assess and evaluate the implementation of the agreement?

Problems Encountered, Lessons Learned and Recommendations In the space provided below please write down major problems encountered related to transparency.

As a team, what have you learned regarding

(Please put only Terms and Conditions on obligations by both parties that may adversely transparency in the process? affect the benefit share of the IPs and their rights and welfare)

What are your concrete recommendations to improve transparency of community contracts?

Name of Preparer Office Designation Date Accomplished Name of Approving Officer Office Designation Signature

Date Received

For the Validators and Reconcilers Only Name of Team Leader Name of Preparer

Signature Dates Validated

ACKNOWLEDGMENT

REPUBLIC OF THE PHILIPPINES ) ________________________ )SS.

BEFORE ME, a Notary Public for and in _____________ Philippines, this _______ day of _______________, 20______, personally appeared:

NAME

CTC NO.

Issued on

REPORT TEMPLATE NO. TICV-003A-2013 LARGE-SCALE MINING COMPANY PAYMENTS DISCLOSURE REPORT Name of Company Name of Preparer Office Designation Name of Head of Office Contact Address

TIN

Telephone Number

E-mail Address

Covered areas of the Report

Period Covered by the Report

Objectives To provide detailed information to the general public about the various types of payments made by large-scale mining companies to the government both at the national and local levels.

Narrative (Section 1: Please provide information about your company, including track record in mining operations.) (Section 2. Please provide brief information regarding your companyâ&#x20AC;&#x2122;s corporate governance mechanisms.) (Section 3. Please provide a brief abstract of your mining project, including extraction process, ore processing and trading of commodities.) (Section 4. Please provide a brief information regarding the environmental protection measures undertaken; mine safety practices; labor, employee and community relations.)

PRODUCTION INFORMATION DISCLOSURE

MILLING ORE PERIOD OF MILLING 1

Total Milled Ore per Year

MAIN METAL (Bullion/ Matte) PERIOD OF MILLING

COMMODITY

GOLD

SILVER

TOTAL

BY-PRODUCTS Production per Year

COMMODITY

UNIT

GOLD

SILVER

TOTAL

PRODUCT SALES INFORMATION DISCLOSURE

MAIN METAL SALES BREAKDOWN Consignee Name/ Address

Country of Destination

Quantity (kg) 1

FOB Value (Php) 5

TOTAL

BY-PRODUCTS SALES BREAKDOWN By- Products

Quantity (kg)

Country of Destination

Consignee

Value (Php) 5

Copper concentrate Copper Matte Pyrite concentrate Zinc Concentrate Total

TAX AND NON-TAX PAYMENT DISCLOSURE

Total Amount of Payments NATIONAL 1 a. National Imposition Excise Tax Occupation Fee Sub-Total b. Local Imposition Business Tax Real Property Tax Filing & Processing Fee Legal Research Fee Area Verification Fee Certification Fee Environmental Users Fee Road Users Fee Penalties and Fines Others Sub- total

GRAND TOTAL

PROVINCIAL 5

MUNICIPAL 5

PAYMENTS TO INDIGENOUS PEOPLES

Total amount of Payments 1

Royalty Other payments TOTAL

SOCIAL DEVELOPMENT FUNDS

Total Amount Disbursed 1

Total Operating/ Administrative Cost Total SDMP Funds Released

SDMP Funds Disbursement Type of Projects

PROVINCE 1

MUNICIPALITY/BARANGGAY 5

IPS 6

Buildings/Halls/Shelter Roads and Bridges Livelihood Scholarship Health Projects Trainings/ Capability Building Others

GRAND TOTAL

SUMMARY OF PAYMENTS

MAIN METAL SALES BREAKDOWN Type of Payment

Total

Quantity (kg) 1

National Impositions Local Impositions Payments to IPs SDMP

GRAND TOTAL

SELF-ASSESSMENT

Note: If you answer YES, please prepare supporting documents as means of verification to be presented to the Validating Team and Reconciler during the Validation and Reconciliation process.

YES

IF YOUR ANSWER IS NO, PLEASE BRIEFLY EXPLAIN WHY.

Were payments for tax and non-tax impositions made in a timely manner pursuant to existing laws?

Were payments made to governments issued with Official Receipts? Were payments due to indigenous peoples made in a timely manner in accordance with the terms and conditions of the signed MOA? Were payments to indigenous peoples issued with acknowledgement and/ or official receipts? Did you periodically disclose to the local governments and indigenous peoples your excise tax payments to the national government for information? Did you always favorably respond to the request of local governments and indigenous peoples regarding information about your companyâ&#x20AC;&#x2122;s production, sales and excise tax payments?

Were projects supported by your SDMP Funds intended for the communities identified and decided upon by them?

Did you always concur with the projects identified by the local governments and indigenous peoples as part of your SDMP?

Problems Encountered, Lessons Learned and Recommendations In the space provided below please write down major problems encountered related to transparency.

As a team, what have you learned regarding transparency in the process?

What are your concrete recommendations to improve transparency in the Revenue Payments?

Name of Preparer Office Designation Date Accomplished

Date Received

Name of Approving Officer Office Designation Signature

For the Validators and Reconcilers Only Name of Team Leader Name of Preparer

Signature Dates Validated

ACKNOWLEDGMENT

REPUBLIC OF THE PHILIPPINES ) ________________________ )SS.

BEFORE ME, a Notary Public for and in _____________ Philippines, this _______ day of _______________, 20______, personally appeared:

NAME

CTC NO.

Issued on

REPORT TEMPLATE NO. TICV-003B-2013 SMALL-SCALE MINING OPERATORS PAYMENTS DISCLOSURE REPORT Name of Cooperative/ Entity Type of Small Mining Operations Undertaken (Please check appropriate box)

Ore Extraction Ore Processing Gold buying/ trading Sand/gravel extraction and other non-metallic commodities

Name of Preparer Office Designation Name of Head of Office Contact Address

TIN

Telephone Number

E-mail Address

Covered areas of the Report

Period Covered by the Report

Objectives To provide detailed information to the general public about the various types of payments made by small-scale mining operators to the government, both at the national and local levels.

Narrative (Section 1: Please provide information about your cooperative and/or your business entity, including track record in mining operations.) (Section 2. Please provide brief information regarding your cooperative and/or business entityâ&#x20AC;&#x2122;s corporate governance mechanisms.) (Section 3. Please provide a brief abstract of your mining project, including extraction process, ore processing and trading of commodities.) (Section 4. Please provide a brief information about environmental protection measures undertaken; mine safety practices; labor, employee and community relations.)

PRODUCTION INFORMATION DISCLOSURE

ANNUAL PRODUCTION REPORT PERIOD OF MILLING

Type of Commodity

(Metallic: gold, copper, iron, etc./ Non-metallic: sand and gravel and other non-metallic commodities)

GOLD PRODUCTION REPORT Production per Year

Portal

Unit

Portal Name/ Reference/Location

GOLD ORE PROCESSING Production per Year

Portal

Unit

CIP Tank 1

CIP Tank 2

PRODUCT SALES INFORMATION DISCLOSURE

MAIN METAL SALES BREAKDOWN Type of Commodity

Trading Destination

Quantity (kg/ cu. m) 1

FOB Value (Php) 5

(Metallic: gold, copper, iron, etc./ Non-metallic: sand and gravel and other non-metallic commodities) TOTAL

TAX AND NON-TAX PAYMENT DISCLOSURE

Total Amount of Payments NATIONAL 1

PROVINCIAL 5

MUNICIPAL 5

a. National Imposition Excise Tax Occupation Fee Sub-Total b. Local Imposition Business Tax Real Property Tax Filing & Processing Fee Legal Research Fee Area Verification Fee Certification Fee Environmental Users Fee Road Users Fee Penalties and Fines Others Sub- total

GRAND TOTAL

PAYMENTS TO INDIGENOUS PEOPLES

Total amount of Payments 1 Royalty Other payments TOTAL

SELF-ASSESSMENT

Note: If you answer YES, please prepare supporting documents as means of verification to be presented to the Validating Team and Reconciler during the Validation and Reconciliation process.

YES

IF YOUR ANSWER IS NO, PLEASE BRIEFLY EXPLAIN WHY.

Were payments for tax and non-tax impositions made in a timely manner pursuant to existing laws?

Problems Encountered, Lessons Learned and Recommendations In the space provided below please write down major problems encountered related to transparency.

As a team, what have you learned regarding transparency in the process?

What are your concrete recommendations to improve transparency in the Revenue Payments?

Name of Preparer Office Designation Date Accomplished

Date Received

Name of Approving Officer Office Designation Signature

For the Validators and Reconcilers Only Name of Team Leader Names of Validating Team

Signature Dates Validated

Name of Team Leader Names of Reconciler Team

Signature Dates Reconciled

ACKNOWLEDGMENT

REPUBLIC OF THE PHILIPPINES ) ________________________ )SS.

BEFORE ME, a Notary Public for and in _____________ Philippines, this _______ day of _______________, 20______, personally appeared:

NAME

CTC NO.

Issued on

REPORT TEMPLATE NO. TICV-004A-2013 PROVINCIAL LOCAL GOVERNMENT REVENUE COLLECTION DISCLOSURE REPORT Name of LGU Name of Preparer Office Designation Name of Head of Office Contact Address Telephone Number

E-mail Address

Covered areas of the Report

Period Covered by the Report

Objectives Please supply all the information requested pursuant to the following objective: â&#x20AC;&#x153;Stakeholders and the general public are properly informed about the actual amount collected from concerned large and small-scale mining industry players.â&#x20AC;?

Narrative (Section 1. Please provide basic information as to the situation of the mining industry in the Province. Provide concrete statistical data as to large-scale

and small-scale mining operations that include extraction and processing of

minerals.) (Section 2. Please givea brief explanation on the legal basis of local payments impositions on mining including detailed tariff of fees and charges.)

BASIC INFORMATION

Total Land Area

Name of the Province Land Uses Agriculture

Mining

Protection Forest

Production Forest

Other Land Uses

Women Total Number of Municipalities

Total Population

Men Children

Local Income as of Reporting Period

Total Income as of Reporting Period

Income Class

Name of Public Officials Governor Vice-Governor

Provincial Board Members

Name of Heads of Office Name of Office

Name of Head of Office

REVENUE COLLECTION INFORMATION

Annual Collection Statement from Metallic Mines Revenue Streams

Period of Collection 1

Total Collections

Remarks

A. Local Imposition Application Fees Filing and Processing Fees Area Verification Fees Registration Fees Occupational Fees Small-scale Mining ID Fees Governorâ&#x20AC;&#x2122;s Permit Fees Environmental Users Fees Other Revenues (Donations, etc.) Sub-Total B. National Government Imposition Share from National Wealth (20%) Occupational Fees Sub-Total

GRAND TOTAL

Annual Collection Statement from Sand and Gravel and other non-metallic Mines Revenue Streams A. Local Imposition Tax Application Fees Filing and Processing Fees Area Verification Fees Registration Fees Occupational Fees Small-scale Mining ID Fees Environmental Users Fees Other Revenues (Donations, etc.) Sub-Total B. National Government Imposition Share from National Wealth (20%)

GRAND TOTAL

Period of Collection 1

Total Collections

Remarks

Occupational Fees Sub-Total

GRAND TOTAL

Summary of Collections From Small-scale Metallic and Non-Metallic Mines Name of Permittee

Type of Commodity

Amount

REMARKS

GRAND TOTAL

Revenue Collection Efficiency Revenue Streams Tax on Sand & Gravel Small-scale mining Governor's permit Small-scale miner's ID Processor's License Application Fee Registration Fee Inspection/Area Verication Fee Processing Fee Environmental User's Fee Miscellaneeous Income(Donation) National Wealth Share

GRAND TOTAL

Total Estimates

Actual Collection

Percentage

Summary of Revenues Collected Revenue Collection Categories

Total Collections

Percentage over Total

Total Collections from Metallic Mines Total Collection from Sand and Gravel and other non-metallic Mines Total Collection from National Impositions on Mining Total Collections from non-mining related Revenues Total IRA Received

GRAND TOTAL

SELF-ASSESSMENT

Note: If you answer YES, please prepare supporting documents as means of verification to be presented to the Validating Team and Reconciler during the Validation and Reconciliation process.

YES

IF YOUR ANSWER IS NO, PLEASE BRIEFLY EXPLAIN WHY.

Are all mining companies and/ or cooperatives and other entities required to submit production reports as basis for tax and non-tax collections? Is this requirement supported by ordinances and/ or Executive Issuances? Are computations of payments reviewed by an authorized personnel and supported by valid documents? Did all mining companies and/ or cooperatives and other entities pay their required taxes, fees and charges on time, as prescribed by existing local ordinances and Executive Issuances? Were payments collected issued immediately with Official Receipts?

Did the local government provide incentives and other deductions from payments?

Were these incentives and deductions supported by local ordinances?

Were shares from the National Government to the LGUs released on time as prescribed by law?

Did your local government regularly and periodically disclose revenue collections from mining to the public?

If yes,is this disclosure policy supported by local ordinances and/ or Executive issuances?

Problems Encountered, Lessons Learned and Recommendations In the space provided below please write down major problems encountered related to the collection of revenue shares from the National Government.

In the space provided below please write down major problems encountered related to transparency.

As a team, what have you learned regarding transparency in the process?

What are your concrete recommendations to improve the release of LGU shares of National Mining Revenues?

What are your concrete recommendations to improve transparency in the revenue collection of the LGU?

Name of Preparer Office Designation Date Accomplished

Date Received

Name of Approving Officer Office Designation Signature

For the Validators and Reconcilers Only Name of Team Leader Names of Validating Team

Signature Dates Validated

Name of Team Leader Names of Reconciler Team

Signature Dates Reconciled

ACKNOWLEDGMENT

REPUBLIC OF THE PHILIPPINES ) ________________________ )SS.

BEFORE ME, a Notary Public for and in _____________ Philippines, this _______ day of _______________, 20______, personally appeared:

NAME

CTC NO.

Issued on

REPORT TEMPLATE NO. TICV-004B-2013 PROVINCIAL LOCAL GOVERNMENT REVENUE COLLECTION DISCLOSURE REPORT Name of LGU Name of Preparer Office Designation Name of Head of Office Contact Address Telephone Number

E-mail Address

Covered areas of the Report

Period Covered by the Report

Objectives Please supply all the information requested pursuant to the following objective: â&#x20AC;&#x153;Stakeholders and the general public are properly informed about the actual amount collected from concerned largeand small-scale mining industry players.â&#x20AC;?

Narrative (Section 1. Please provide basic information as to the situation of the mining industry in the Municipality. Provide concrete statistical data as to large-scale and small-scale mining operations that include extraction and processing of minerals.) (Section 2. Please give a brief explanation on the legal basis of local payment impositions on mining including detailed tariff of fees and charges.)

BASIC INFORMATION

Total Land Area

Name of the Province Land Uses Agriculture

Mining

Protection Forest

Production Forest

Women Total Number of Municipalities

Total Population

Men Children

Local Income as of Reporting Period

Total Income as of Reporting Period

Income Class

Name of Public Officials Governor Vice-Governor

Provincial Board Members

Name of Heads of Office Name of Office

Name of Head of Office

Other Land Uses

REVENUE COLLECTION INFORMATION

Annual Collection Statement from Metallic Mines Revenue Streams

Period of Collection 1

Total Collections

Remarks

GRAND TOTAL

Annual Collection Statement from Sand and Gravel and other non-metallic Mines Revenue Streams

Period of Collection 1

Total Collections

Remarks

A. Local Imposition Tax Application Fees Filing and Processing Fees Area Verification Fees Registration Fees Occupational Fees Small-scale Mining ID Fees Environmental Users Fees Other Revenues (Donations, etc.) Sub-Total B. National Government Imposition Share from National Wealth (20%)

REVENUE COLLECTION INFORMATION

Annual Collection Statement from Metallic Mines Revenue Streams

Period of Collection 1

Total Collections

Remarks

GRAND TOTAL

Period of Collection 1

Total Collections

Remarks

Summary of Revenues Collected Revenue Collection Categories

Total Collections

Percentage over Total

GRAND TOTAL

SELF-ASSESSMENT

Note: If you answer YES, please prepare supporting documents as means of verification to be presented to the Validating Team and Reconciler during the Validation and Reconciliation process.

YES Are all mining companies and/ or cooperatives and other entities required to submit production reports as basis for tax and non-tax collections? Is this requirement supported by ordinances and/ or Executive Issuances? Were computation of payments reviewed by an authorized personnel and supported by valid documents? Did all mining companies and/ or cooperatives and other entities pay their required taxes, fees and charges on time, as prescribed by existing local ordinances and Executive Issuances? Were payments collected issued immediately with Official Receipts?

Did the local government provide incentives and other deductions from payments?

Were these incentives and deductions supported by local ordinances?

Were shares from the National Government to the LGUs released on time as prescribed by law?

Did your local government regularly and periodically disclose revenue collections from mining to the public?

If yes,is this disclosure policy supported by local ordinances and/ or Executive issuances?

IF YOUR ANSWER IS NO, PLEASE BRIEFLY EXPLAIN WHY.

In the space provided below please write down major problems encountered related to transparency.

As a team, what have you learned regarding transparency in the process?

What are your concrete recommendations to improve the release of LGU shares of National Mining Revenues?

What are your concrete recommendations to improve transparency in the revenue collection of the LGU?

Name of Preparer Office Designation Date Accomplished

Date Received

Name of Approving Officer Office Designation Signature

For the Validators and Reconcilers Only Name of Team Leader Names of Validating Team

Signature Dates Validated

Name of Team Leader Names of Reconciler Team

Signature Dates Reconciled

ACKNOWLEDGMENT

REPUBLIC OF THE PHILIPPINES ) ________________________ )SS.

BEFORE ME, a Notary Public for and in _____________ Philippines, this _______ day of _______________, 20______, personally appeared:

NAME

CTC NO.

Issued on

REPORT TEMPLATE NO. TICV-005-2013 INDIGENOUS PEOPLES REVENUE COLLECTION DISCLOSURE REPORT Name of Ancestral Domain Name of Preparer Designation Name of Municipal Tribal Chieftain Contact Address Telephone/ Mobile Number

E-mail Address

Name of Ancestral Domain

Period Covered by the Report

Objectives Please supply all the information requested pursuant to the following Objective: “Stakeholders and the general public are properly informed about the actual amount collected from concerned largeand small-scale mining industry players.”

BASIC INFORMATION

Name of Tribe

Size of the AD

Location/ Municipality

CADT No. Women Number of AD Population

Contact Address

Men Children TOTAL

Total Number of Baranggays/ Sitios

Total Number of Baranggays/ Sitios covered by Mining

Total Area Covered by Mining

Total area of Farms covered by Mining

Tribal Leaders/ Members of the Council of Elders/ Leaders Name of Tribal Leaders/ Members of the Council of Elders/ Leaders

Name of Baranggay/ Sitio Represented

Name of Clan Represented

Please supply the information if you have. Name of Depository Bank/s

Address

Authorized Signatories

Community Rules on Fund Management Pursuant to your community rules, please describe or illustrate how your funds are managed and how internal control systems from payment receipts to safekeeping of funds and allocation are ensured.

PROFILE OF REVENUE SOURCES Name of Entity

Please give brief information about all entities that are paying/ contributing revenues to your ancestral domains.

Contact Details (address, contact numbers)

REVENUE COLLECTION INFORMATION

Date of CP Issuance

MOA Period of Effectivity

(Each year of collection should be presented in a separate table or matrix.)

Annual Collection Statement Starting Month

Year

Revenue Streams Royalty Share: (Collection from Company A) (Collection from Company B) Sub-Total Social Development Funds/ Projects (Collection from Company A) (Collection from Company B) Sub-Total Collection from Small-scale Mining Operations: (Collection from Cooperative A) (Collection from Cooperative B) Sub-Total Other Mining Revenues (please specify) Sub-Total

GRAND TOTAL

Amount Received

Ending Month

Date Received

Date Deposited

Summary of Annual Collections Period of Collection

Revenue Streams

YEAR 1

YEAR 2

YEAR 3

YEAR 4

Total

% over Total

Royalty Share: Social Development Funds/ Projects Collection from Small-scale Mining Operations: Other Mining Revenues (please specify) Area Verification Fees

TOTAL

SELF-ASSESSMENT

Note: If you answer YES, please prepare supporting documents as means of verification to be presented to the Validating Team and Reconciler during the Validation and Reconciliation process.

YES

IF YOUR ANSWER IS NO, PLEASE BRIEFLY EXPLAIN WHY.

Did all revenue streams identified have corresponding MOAs as bases for computation of payments and collections?

Were all payments collected the actual amount due for the current reporting period? Do you have base figures where your computation of the total amount of collectibles are based on?

Do you have a clear agreement with the concerned payer as to how, when and who should receive the agreed payments?

If yes, were these agreements complied with and followed diligently? If no, did you determine how the payment should be made?

When should it be released?

Who should collect the payments? Did you issue Billing Statements before payments were collected? When payments were delayed, did you issue demand letters?

If yes, did the concerned payer comply immediately? If no, did the NCIP promptly intervene and invoked their visitorial powers to demand the release of payments in your behalf?

Were all payments received issued with corresponding Acknowledgement and/ or Official Receipts?

Were all payments collected immediately deposited in a designated bank upon actual receipt?

Do you have clear policies on revenue collection disclosure to the community members and tribal council? Were payments collected regularly reported and disclosed to the community members and tribal council?

Problems Encountered, Lessons Learned and Recommendations In the space provided below please write down major problems encountered related to transparency.

As a team, what have you learned regarding transparency in the process?

What are your concrete recommendations to improve transparency in the Revenue Collection?

Name of Preparer Office Designation Date Accomplished

Date Received

Name of Approving Officer Office Designation Signature

For the Validators and Reconcilers Only Name of Team Leader Names of Validating Team

Signature Dates Validated

Name of Team Leader Names of Reconciler Team

Signature Dates Reconciled

ACKNOWLEDGMENT

REPUBLIC OF THE PHILIPPINES ) ________________________ )SS.

BEFORE ME, a Notary Public for and in _____________ Philippines, this _______ day of _______________, 20______, personally appeared:

NAME

CTC NO.

Issued on

REPORT TEMPLATE NO. TICV-006-2013 INDIGENOUS PEOPLES EXPENDITURES DISCLOSURE REPORT Name of Ancestral Domain Name of Preparer Designation Name of Municipal Tribal Chieftain Contact Address Telephone/ Mobile Number

E-mail Address

Name of Ancestral Domain

Period Covered by the Report

Objectives Please supply all the information requested pursuant to the following objectives: i.

Stakeholders and the general public are properly informed of the actual expenditures and allocation of

revenues from mineral extraction. ii.

Revenues from mineral extraction are used for projects that will alleviate the poverty of the communities.

BASIC INFORMATION

Name of Tribe

Size of the AD

Location/ Municipality

CADT No. Women Number of AD Population

Contact Address

Men Children TOTAL

Total Number of Baranggays/ Sitios

Total Number of Baranggays/ Sitios covered by Mining

Total Area Covered by Mining

Total area of Farms covered by Mining

Tribal Leaders/ Members of the Council of Elders/ Leaders Name of Tribal Leaders/ Members of the Council of Elders/ Leaders

Name of Baranggay/ Sitio Represented

Name of Clan Represented

Please supply the information if you have. Name of Depository Bank/s

Address

Authorized Signatories

Community Rules on Expenditure Management Pursuant to your community rules, please describe or illustrate how funds for expenditures are disbursed and internal control systems from budgeting, approval of budget requests and documentation of financial transactions are ensured

a. Flowchart of Budgeting Process

b. Flowchart of Disbursement and Documentation of Financial Transactions Process

STATEMENT OF EXPENDITURES Year Covered

From the year you started spending your revenues, please provide information of your annual expenditures.

Ending Month

Beginning Month

Statement of Expenditures Line Item

Total Revenue Receipts

Total Approved Budget

Total Expenditures

Line Item 1 Line Item 2 Line Item 3 Line Item 4 Line Item 5 Line Item 6

ENDING BALANCE

(Total Revenue Receipts â&#x20AC;&#x201C; (Approved Budget- Expenditures)

Balance

SELF-ASSESSMENT

Note: If you answer YES, please prepare supporting documents as means of verification to be presented to the Validating Team and Reconciler during the Validation and Reconciliation process.

YES

IF YOUR ANSWER IS NO, PLEASE BRIEFLY EXPLAIN WHY.

Does your ancestral domain have clear policies or community rules on budgeting and expenditures?

Were the programs, projects and activities whose actual expenditures are reported here based on the approved priority projects stipulated in your ADSDPP?

Were all expenditures reported here based on approved Annual Budget? Were all funds recorded in Check or Cash Vouchers released with prior approval from the concerned Approving Officer of the organization? Were all funds released fully liquidated, with the corresponding valid supporting documents, and approved by the concerned Approving Officer before being entered into the book of accounts as expenditures? Does your organization have internal control systems and policies such as monthly bank reconciliation, monthly cash counts, Journal vouchers, etc? Was a special committee in your organization created to do regular audit of your expenditures? Did your organization commission an independent auditor to do external audit of your expenditures? Does your organization regularly and periodically disclose your expenditure records? Is this disclosure undertaking supported by community rules?

Problems Encountered, Lessons Learned and Recommendations In the space provided below please write down major problems encountered related to transparency.

As a team, what have you learned regarding transparency in the process?

What are your concrete recommendations to improve transparency in the Revenue Expenditures?

Name of Preparer Office Designation Date Accomplished

Date Received

Name of Approving Officer Office Designation Signature

For the Validators and Reconcilers Only Name of Team Leader Names of Validating Team

Signature Dates Validated

Name of Team Leader Names of Reconciler Team

Signature Dates Reconciled

ACKNOWLEDGMENT

REPUBLIC OF THE PHILIPPINES ) ________________________ )SS.

BEFORE ME, a Notary Public for and in _____________ Philippines, this _______ day of _______________, 20______, personally appeared:

NAME

CTC NO.

Issued on

THE MULTI-STAKEHOLDER COUNCIL Chairperson Vice Chairperson

Hon. Arturo T. Uy Provincial Governor Hon. Augusto S. Blanco, Jr. - lP Mandatory Representative

Members: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15.

Felipe B. Masambo - Chairman, Provincial Tribal Council Dulano L. Masumbid - Vice Chairman, Provincial TribalCouncil DanielCalibadan – Municipal Tribal Chiefain of Maco Elfa P. Digaynon - Chairwoman, Provincial Tribal Council Rey Millan - Alsons Development and Investment Corporation (ALDEVINCO) Miguel M. Guzman - Apex Mining Company Miguel Bagaipo Sr. - Nabunturan Integrated Miners Development Cooperative (NIMDC) Engr. Eugene lbana - Davao City Small-scale Miners Cooperative (DCSSMC) Virgilia S. Allones – Provincial Administrator Carmen R. Razul- Provincial Treasurer Dr. Rolando S. Simene – Provincial Agriculturist Hon. Moran B. Takasan - Chairman, Committee on Natural Resources, Sangguniang Panlalawigan Atty. Richard Liban - Provincial Legal Officer the Province Shirley B. lguianon - Provincial Ofiioer, National Commission on lndigenous Peoples Pablito M. Ofresia - Provincial Environment and Natural Resources Officer, Department of Environment and Natural Resources Compostela Valley, or his authorized representative

16.

17. 18. 19. 20. 21. 22. 23. 24.

Edilberto L. Arreza, Regional Director, Mines and Geosciences Bureau - Xl, or his authorized representative Marizon S. Loreto Regional Director, Department of Trade and Industry- XI, or his authorized representative Glen A. Geraldino- Regional Director, Bureau of Internal Revenue-Xl , or his authorized representative Atty. Joffrrey M. Suyao - Regional Director, Department of Labor and Employment- Xl, or his authorized representative Dr. Teogenes E. Baluma - Regional Director, Department of Health- Xl, or his authorized representative Jose Melvin A. Lamanilao - Executive Director, Paglilingkod Batras Pangkapatiran Foundation (PBPF) Antonio Peralta - Executive Director, Foundation for Rural Enterprise and Ecology Development of Mindanao (FREEDOM) Cielo Magno - National Coordinator, Bantay Kita, or her authorized representative Silangang Dapit (SILDAP) Tribal Education and Ecological System (TREES)

Ex-Officio Members

All Municipal Mayors of Compostela Valley

MEMBERS OF THE HANDBOOK TECHNICAL WORKING GROUP Djoanna Lyne Demonteverde Roger S. Lumbin Marilyn A. Perlas Tinoy Oplas Jenes B. Miñoza Metodio Duat III Concepcion T. Taño Asuncion A. Yanong Leonor P. Linasa Jr. Atty. Wilfredo G. Moncano Cordelia C. Ea Susan D. Tusoy Jose Melvin Lamanilao Nelson Po Rande C. Bayate Merlyn B. Pajac Maggy S. Balucanag

NCIP RXI NCIP Comval PAGRO-ENRD FREEDOM, Inc PLO-Comval PTO-Comval MTO-Nabunturan MTO-Maragusan MTO-Maco MGB-RXI MGB-RXI BIR-Bolton ext. Davao City BK-PBPF Article 33- GIS Researcher Bantay Kita Bantay Kita Technical Writer