Like  all other things much to be desired, transparency comes from the most unexpected places.

Instead of seeing it in high towers of power, official disclosure is often found nowadays in the smaller units of government, the front-line providers of public service.

And constituents of local government officials have a lot to be thankful for the effort to report official transactions directly to the people.

This makes it easier to establish accountability, thereby also fostering greater honesty in the service.

Indeed,  “the best disinfectant is sunlight,” as the late US Justice Louis Brandeis famously said.             

Thus, it is quite reassuring to know that some 162 governors and mayors are facing removal from office for failing to comply with the Aquino administration’s full disclosure policy.

At least 90 percent, or 1,551, of the 1,713 provinces, cities, and towns nationwide have already complied with the full disclosure policy that requires them to post their budget and other financial transactions in websites, general circulation newspapers, and other conspicuous places.

Interior Secretary Jesse M. Robredo warned local authorities who have failed to comply with the requirements of the new budget law that they make public the budget and finances of their province, city or town.

“We want to strictly adhere to the full disclosure policy because we want to uphold transparency and accountability in government and it is in keeping with President Aquino’s principles on good governance. More importantly, we hope that through this reform, we will be able to improve our services to the people,” Robredo said.

He said he has instructed field offices of the Department of the Interior and Local Government to send “show-cause” orders to the executives of the local government units concerned to explain or else face sanctions for not complying with the provisions of the budget law, or the 2011 General Appropriations Act.

Still, some 162 LGUs have not complied and the DILG plans to make public a list of the erring local authorities as part of the department’s campaign to make local executives more transparent about their transactions, the DILG chief said.

Pressed to name the non-compliant cities, towns, and provinces, Robredo said he would ask the regional DILG offices to first make sure that all 162 really had not complied before publicizing the list.

“It’s hard to undo bad publicity,” he said.

Noncompliance with the full disclosure policy may mean suspension or removal from office for the officials concerned on the ground of gross negligence or dereliction of duty under Section 60 of the Local Government Code of 1991.

The DILG’s accomplishment report for 2011 said  the high 90- percent compliance may be attributed to the “growing awakening among LGUs that good governance is synonymous with transparency”.

Of the 1,551 compliant LGUs, the report noted that 72 are provinces, 132 are cities and 1,347 are towns.

As for barangays, more than half, or 23,584 of 42,026, have already posted their financial reports in conspicuous places, Robredo said.