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ATTY. MARILYN E. TALDO
Regional Director, CSC-CAR
Code of Conduct and EthicalCode of Conduct and Ethical
Standards for Public Officials andStandards for Public Officials and
EmployeesEmployees
CoverageCoverage
““All officials and employees in theAll officials and employees in the
government, elective and appointive,government, elective and appointive,
permanent or temporary, whether in thepermanent or temporary, whether in the
career or non-career service, includingcareer or non-career service, including
military and police personnel. Whethermilitary and police personnel. Whether
or not they receive compensation,or not they receive compensation,
regardless of amount.”regardless of amount.”
Republic Act No. 6713 deals on theRepublic Act No. 6713 deals on the
following:following:
 Norms of Conduct of Public Officials and EmployeesNorms of Conduct of Public Officials and Employees
 Duties of Public Officials and EmployeesDuties of Public Officials and Employees
 Prohibited Acts and TransactionsProhibited Acts and Transactions
 Statements and DisclosureStatements and Disclosure
 Divestment, andDivestment, and
 PenaltiesPenalties
Civil ServiceCivil Service
CommissionCommission
 Has the primary responsibility for theHas the primary responsibility for the
administration and enforcement of RAadministration and enforcement of RA
6713, which among others includes the6713, which among others includes the
enforcement of the SAenforcement of the SA (Sec. 12, RA(Sec. 12, RA
6713)6713)
RA 6713, Section 8RA 6713, Section 8
(Statements and Disclosure)(Statements and Disclosure)
““Public officials and employees havePublic officials and employees have
an obligation to accomplish and submitan obligation to accomplish and submit
declarations under oath of, and the publicdeclarations under oath of, and the public
has the right to know, their assets,has the right to know, their assets,
liabilities, net worth and financial andliabilities, net worth and financial and
business interests including those of theirbusiness interests including those of their
spouses and of unmarried children underspouses and of unmarried children under
eighteen (18) years of age living in theireighteen (18) years of age living in their
households.”households.”
Article XI, 1987 PhilippineArticle XI, 1987 Philippine
ConstitutionConstitution
““Section 17. A public officer or employeeSection 17. A public officer or employee
shall, upon assumption of office and asshall, upon assumption of office and as
often thereafter as may be required byoften thereafter as may be required by
law, submit a declaration under oath oflaw, submit a declaration under oath of
his assets, liabilities, and net worth. xxx”his assets, liabilities, and net worth. xxx”
What is the SALN?What is the SALN?
 statement of assets,statement of assets,
liabilities and net worth;liabilities and net worth;
 disclosure of financialdisclosure of financial
connections or businessconnections or business
interests;interests;
 identification of relativesidentification of relatives
within the fourth degree ofwithin the fourth degree of
consanguinity or affinity,consanguinity or affinity,
which also includewhich also include bilas,bilas,
balaebalae andand insoinso
Why one must file theWhy one must file the
SALN?SALN?
 Government official/ employee occupiesGovernment official/ employee occupies
a position vested with public trust. Thus,a position vested with public trust. Thus,
requiring him/her to put public interestrequiring him/her to put public interest
over and above his/her own.over and above his/her own.
 The primary use of the information on theThe primary use of the information on the
SALN form is to exhibitSALN form is to exhibit
TRANSPARENCY & ACCOUNTABILITY.TRANSPARENCY & ACCOUNTABILITY.
Why is there a need forWhy is there a need for
change?change?
 The previous form was found to be deficient.The previous form was found to be deficient.
 As a result of such, government agencies cannotAs a result of such, government agencies cannot
fully prosecute erring officials with regard tofully prosecute erring officials with regard to
unexplained wealth.unexplained wealth.
 To remove the confusion in the filling up of theTo remove the confusion in the filling up of the
SALN Form.SALN Form.
What was the actionWhat was the action
taken?taken?
 CSC constituted a Technical Working Group.CSC constituted a Technical Working Group.
 PURPOSE: To review the SALN Form in order toPURPOSE: To review the SALN Form in order to
cure its incompleteness and to make the same incure its incompleteness and to make the same in
full compliance with the applicable laws.full compliance with the applicable laws.
 In 2011, CSC issued the Revised SALN FormIn 2011, CSC issued the Revised SALN Form
incorporating the agreements made during theincorporating the agreements made during the
SALN-TWG meetings.SALN-TWG meetings.
What was the actionWhat was the action
taken?taken?
 However, the Revised SALN Form was met withHowever, the Revised SALN Form was met with
oppositions from several government sectors.oppositions from several government sectors.
 Some of the issues raised include:Some of the issues raised include:
 SALN Form is burdensome to fill up.SALN Form is burdensome to fill up.
 The legal basis is not correct.The legal basis is not correct.
What was the actionWhat was the action
taken?taken?
 On March 15, 2012, CSC resolved to defer theOn March 15, 2012, CSC resolved to defer the
use of the Revised SALN Form and alloweduse of the Revised SALN Form and allowed
the use of the previous form (1994 SALNthe use of the previous form (1994 SALN
Form).Form).
 On March 16, 2012, the Commission agreedOn March 16, 2012, the Commission agreed
to re-constitute the TWG to resolve the issuesto re-constitute the TWG to resolve the issues
facing the SALN Form.facing the SALN Form.
Members of the TWGMembers of the TWG
 Office of the President;Office of the President;
 Senate of the Philippines;Senate of the Philippines;
 House of Representatives;House of Representatives;
 Supreme Court;Supreme Court;
 Office of the Ombudsman;Office of the Ombudsman;
 Commission on Audit;Commission on Audit;
 Department of Justice;Department of Justice;
 Department of Finance;Department of Finance;
 Department of Budget and Management;Department of Budget and Management;
 Department of the Interior and Local Government;Department of the Interior and Local Government;
 Governance Commission for GOCCsGovernance Commission for GOCCs
Members of the TWGMembers of the TWG
 From the public sector unionsFrom the public sector unions
 Philippine Government Employees AssociationPhilippine Government Employees Association
 Confederation of Independent UnionsConfederation of Independent Unions
NEW SALN FORMNEW SALN FORM
CSC Resolution No. 1300173 dated January 24, 2013; CSC MC#2, S. 2013
Who are required to file?Who are required to file?
 All officials and employees of:All officials and employees of:
 national and local governmentsnational and local governments
 state universities and colleges, andstate universities and colleges, and
 government-owned and controlled corporationsgovernment-owned and controlled corporations
(GOCC) and their subsidiaries, with or without original(GOCC) and their subsidiaries, with or without original
chartercharter
Who are exempted fromWho are exempted from
filing?filing?
 Those serving in honorary capacity;Those serving in honorary capacity;
 Laborers; andLaborers; and
 Casual or temporary workers.Casual or temporary workers.
However, those holding career positions underHowever, those holding career positions under
temporary statustemporary status are required to file their SALN.are required to file their SALN.
When to file?When to file?
 NEW ENTRANT FILING: Due within 30NEW ENTRANT FILING: Due within 30
calendar days from assumption to office;calendar days from assumption to office;
information must be as of declarant’s firstinformation must be as of declarant’s first
day of serviceday of service
 ANNUAL FILING: Due not later than AprilANNUAL FILING: Due not later than April
30 of every year; information as of30 of every year; information as of
December 31 of the reporting periodDecember 31 of the reporting period
When to file?When to file?
 SEPARATION: Due within 30 days afterSEPARATION: Due within 30 days after
separation from government serviceseparation from government service
Basic FeaturesBasic Features
 The following declarations have been removed:The following declarations have been removed:
 Amount and sources of income;Amount and sources of income;
 Amount of personal and family expenses;Amount of personal and family expenses;
 Amount of income taxes paid.Amount of income taxes paid.
Basic FeaturesBasic Features
 Declaration of nature of real properties wasDeclaration of nature of real properties was
removed.removed.
 The subcategories under personal properties, i.e.The subcategories under personal properties, i.e.
Tangible and intangible were removed.Tangible and intangible were removed.
 The basis of assessed value and current fairThe basis of assessed value and current fair
market value was clarified, that is, it should be themarket value was clarified, that is, it should be the
amount found in tax declaration of the realamount found in tax declaration of the real
properties.properties.
Basic FeaturesBasic Features
 On the filing of spouses who are both governmentOn the filing of spouses who are both government
employees, the manner by which they should fileemployees, the manner by which they should file
their SALN was clarified.their SALN was clarified.
 Identification of relatives is required to be “to theIdentification of relatives is required to be “to the
best of my knowledge” and the other declarationsbest of my knowledge” and the other declarations
are “true and correct statements”are “true and correct statements”
Basic FeaturesBasic Features
 The SALN Form is now easier to fill up.The SALN Form is now easier to fill up.
 Most of the changes have been made in theMost of the changes have been made in the
guidelines clarifying matters raised in previousguidelines clarifying matters raised in previous
years.years.
How does one fill out theHow does one fill out the
SALN Form?SALN Form?
Fill it out together with the Guidelines which was arrangedFill it out together with the Guidelines which was arranged
to match the sequence of information needed from theto match the sequence of information needed from the
declarant.declarant.
Basic InformationBasic Information
Basic InformationBasic Information
DECLARANT isDECLARANT is
 single orsingle or
 married but whose spouse is not in themarried but whose spouse is not in the
government servicegovernment service
Tick off the box marked as “Tick off the box marked as “Not ApplicableNot Applicable.”.”
Declarant’s ChildrenDeclarant’s Children
• new column on AGE.
Real PropertiesReal Properties
• Refer to properties which are immovable by nature.
• SALN purposes, real properties are classified according
to their use, that is, residential, commercial,
agricultural, industrial, or mixed use and the like
Real PropertiesReal Properties
 DESCRIPTION -DESCRIPTION - land only or land with building, aland only or land with building, a
house and lot, condominium unit, or anhouse and lot, condominium unit, or an
improvement such as an extension or garage, andimprovement such as an extension or garage, and
the like.the like.
 IMPROVEMENTSIMPROVEMENTS ––
refer to all works that are constructed or introduced torefer to all works that are constructed or introduced to
the land, or repairs or improvements made to the landthe land, or repairs or improvements made to the land
or building after its initial acquisitionor building after its initial acquisition
may be declared separately or together with the landmay be declared separately or together with the land
to which it is attachedto which it is attached
Real PropertiesReal Properties
 ACQUISITION COSTACQUISITION COST ––
 amount of money paid to acquire or ownamount of money paid to acquire or own
somethingsomething
 also refers to the amount of expenses incurredalso refers to the amount of expenses incurred
for improvements introduced on a realfor improvements introduced on a real
propertyproperty
 In the case of properties received gratuitously,In the case of properties received gratuitously,
e.g. donation or inheritance,e.g. donation or inheritance, no acquisition costno acquisition cost
shall be declaredshall be declared
Real PropertiesReal Properties
 In all real properties, the fair market value andIn all real properties, the fair market value and
assessed value as found in the tax declarationassessed value as found in the tax declaration
shall be declared.shall be declared.
 Declarant to indicate/disclose those realDeclarant to indicate/disclose those real
properties already titled or registered underproperties already titled or registered under
his/her name, spouse or unmarried childrenhis/her name, spouse or unmarried children
below 18 years of age & living in his/herbelow 18 years of age & living in his/her
household; including those covered by a deed ofhousehold; including those covered by a deed of
sale, inherited or subject of extra-judicialsale, inherited or subject of extra-judicial
settlement of estate but not yet titledsettlement of estate but not yet titled
Personal PropertiesPersonal Properties
• Refer to jewelry, appliances, furniture, motor
vehicles and other tangible/movable properties.
• This shall also include investments or other assets,
such as cash on hand or in bank, negotiable
instruments, securities, stocks, bonds, and the like
Declaration of AssetsDeclaration of Assets
 CO-OWNED PROPERTIESCO-OWNED PROPERTIES - declarant shall disclose- declarant shall disclose
the proportionate amount of his share in thethe proportionate amount of his share in the
propertyproperty
 PROPERTIES SUBJECT OF A CONTRACT TO SELLPROPERTIES SUBJECT OF A CONTRACT TO SELL --
the amount already paid shall be declared asthe amount already paid shall be declared as
personal propertypersonal property
 MORTGAGED PROPERTYMORTGAGED PROPERTY – the actual purchase– the actual purchase
price is the acquisition costprice is the acquisition cost
 LIABILITY to be declared shall be the outstandingLIABILITY to be declared shall be the outstanding
balance of the loan as of December 31 of the precedingbalance of the loan as of December 31 of the preceding
yearyear
CSC SALN
LiabilitiesLiabilities
 Refer to financial liability or anything that canRefer to financial liability or anything that can
result to a transfer or disposal of an asset.result to a transfer or disposal of an asset.
 NATURE OF LIABILITYNATURE OF LIABILITY - type of loan obtained- type of loan obtained
from banks, financial institutions, GSIS, PAG-from banks, financial institutions, GSIS, PAG-
IBIG and others, such as personal, multi-IBIG and others, such as personal, multi-
purpose, salary, calamity loan and the likepurpose, salary, calamity loan and the like
 OUTSTANDING BALANCEOUTSTANDING BALANCE -- amount of moneyamount of money
that one still owes on the loan as ofthat one still owes on the loan as of
December 31 of the preceding calendar yearDecember 31 of the preceding calendar year
Computation of NetComputation of Net
WorthWorth
 NET WORTHNET WORTH - sum of all assets (real and personal)- sum of all assets (real and personal)
less total liabilitiesless total liabilities
 In real properties, theIn real properties, the acquisition costacquisition cost shall beshall be
used in the computation of the net worthused in the computation of the net worth
 In personal properties, theIn personal properties, the acquisition costacquisition cost oror
amount/value of moneyamount/value of money shall be used in theshall be used in the
computation of the total net worthcomputation of the total net worth
What are excluded in theWhat are excluded in the
computation?computation?
 Properties of unmarried children below 18 yearsProperties of unmarried children below 18 years
of age living in the declarant’s householdof age living in the declarant’s household
 Paraphernal or capital properties of declarant’sParaphernal or capital properties of declarant’s
spousespouse
Spouses who are bothSpouses who are both
public officers orpublic officers or
employeesemployees
 In case ofIn case of separate filingseparate filing
 paraphernal or capital properties shall not be includedparaphernal or capital properties shall not be included
in the computation of the declarant’s net worthin the computation of the declarant’s net worth
 In case ofIn case of joint filingjoint filing
 the total assets of the spouses shall include theirthe total assets of the spouses shall include their
respective paraphernal or capital propertiesrespective paraphernal or capital properties
SALN Form – 2SALN Form – 2ndnd
pagepage
Business Interests/Business Interests/
Financial ConnectionsFinancial Connections
and Relatives in theand Relatives in the
GovernmentGovernment
Business Interests /Business Interests /
Financial ConnectionsFinancial Connections
 BUSINESS INTERESTSBUSINESS INTERESTS - declarant’s existing interest- declarant’s existing interest
in any business enterprise or entity, aside fromin any business enterprise or entity, aside from
his/her income from governmenthis/her income from government
 FINANCIAL CONNECTIONSFINANCIAL CONNECTIONS - declarant’s existing- declarant’s existing
connections with any business enterprise orconnections with any business enterprise or
entity, whether as a consultant, adviser and theentity, whether as a consultant, adviser and the
like, with an expectation of remuneration forlike, with an expectation of remuneration for
services renderedservices rendered
Nature of InterestNature of Interest
 refers to existing interest or connection in anyrefers to existing interest or connection in any
business enterprise, whether as proprietor,business enterprise, whether as proprietor,
investor, promoter, partner, shareholder, officer,investor, promoter, partner, shareholder, officer,
managing director, executive, creditor, lawyer,managing director, executive, creditor, lawyer,
legal consultant or adviser, financial or businesslegal consultant or adviser, financial or business
consultant, and the likeconsultant, and the like
Relatives in theRelatives in the
GovernmentGovernment
Relatives Within theRelatives Within the
4th Degree4th Degree
 AFFINITYAFFINITY - relationship of a husband to the blood- relationship of a husband to the blood
relatives of his wife, or a wife to the bloodrelatives of his wife, or a wife to the blood
relatives of her husbandrelatives of her husband
 CONSANGUINITYCONSANGUINITY - relationship by blood from the- relationship by blood from the
same stock or common ancestorsame stock or common ancestor
Relatives Within the 4thRelatives Within the 4th
DegreeDegree
Consanguinity Affinity
1st
degree Parents
Children
Parents-in-law
2nd
degree Grandparents
Grandchildren
Siblings
Grandparents-in-law
Brother-in-law
Sister-in law
Relatives Within theRelatives Within the
4th Degree4th Degree
Consanguinity Affinity
3rd
degree Uncle/Aunt
Nephew/Niece
Uncle/Aunt-in-law
Nephew/Niece-in-law
4th degree 1st
Cousin 1st
Cousin-in-law
DECLARANT
Parents
Brothers/
Sisters
Nephews/
Nieces
Grand-
parents
Great
Grand-
parent
Brothers/
Sisters of
Grand-
parents
1 2
2
3
4
Uncles/
Aunts
1st
Degree
Counsin/s
3
4
3
Children
Grandchildren
Great
Grandchildren
Great
Great
Grandchildren
1
2
3
4
Grand
Nephews/
Nieces
4
Who else are included?Who else are included?
 BalaeBalae
 a parent of the declarant’s son-in-law or daughter-in-a parent of the declarant’s son-in-law or daughter-in-
lawlaw
 BilasBilas
 declarant’s brother-in-law's wife or sister-in-law'sdeclarant’s brother-in-law's wife or sister-in-law's
husbandhusband
 InsoInso
 appellation for the wife of an elder brother or maleappellation for the wife of an elder brother or male
cousincousin
Certification andCertification and
SignatureSignature
Certification andCertification and
SignatureSignature
 Declaration should be true and correct statementsDeclaration should be true and correct statements
 Identification of the relatives is only to the best ofIdentification of the relatives is only to the best of
the declarant’s knowledgethe declarant’s knowledge
 Both spouses should sign, whether in theBoth spouses should sign, whether in the
government or private sectorgovernment or private sector
 If signature cannot be acquired, an explanationIf signature cannot be acquired, an explanation
should be attachedshould be attached
PaginationPagination
 The format should indicate the total number ofThe format should indicate the total number of
pages of the SALN in case additional sheets arepages of the SALN in case additional sheets are
usedused
 Such as:Such as:
 Page 1 of 3Page 1 of 3
 Page 2 of 3Page 2 of 3
 Page 3 of 3Page 3 of 3
 PURPOSEPURPOSE: To avoid insertions or pulling out: To avoid insertions or pulling out
of pages.of pages.
Additional SheetsAdditional Sheets
Sample sheets for:
• Declarant
• Declarant’s
spouse and
unmarried
children below 18
years of age
living in the
household
Additional SheetsAdditional Sheets
Indicate:Indicate:
 name of thename of the
declarantdeclarant
 positionposition
 agency nameagency name
 year coveredyear covered
by the SALN,by the SALN,
 shall beshall be
signed onsigned on
each pageeach page
Who can administerWho can administer
oath?oath?
 The heads of agenciesThe heads of agencies
 Those authorized by the head of agency toThose authorized by the head of agency to
administer oathadminister oath
 Those authorized by law to administer oath,Those authorized by law to administer oath,
i.e. notaries publici.e. notaries public
The authority to administer oath must be inThe authority to administer oath must be in
writing.writing.
Other remindersOther reminders
 No unnecessary markings.No unnecessary markings.
 Fill all applicable information. Otherwise, writeFill all applicable information. Otherwise, write
“not applicable” or “N/A.”“not applicable” or “N/A.”
 Filling up the form may be handwritten,Filling up the form may be handwritten,
computerized or typed.computerized or typed.
 Handwriting must be legible.Handwriting must be legible.
Violations of PublicViolations of Public
OfficersOfficers
 Failure of an official or employee to submitFailure of an official or employee to submit
his/her SALN; andhis/her SALN; and
 Failure to disclose or misdeclaration of anyFailure to disclose or misdeclaration of any
asset, liability, business interest, financialasset, liability, business interest, financial
connection, and relative in the government inconnection, and relative in the government in
his/her SALNhis/her SALN
PenaltiesPenalties
 FIRST OFFENSEFIRST OFFENSE
 suspension of one (1) month and one (1) day to six (6)suspension of one (1) month and one (1) day to six (6)
monthsmonths
 SECOND OFFENSESECOND OFFENSE
 dismissal from the servicedismissal from the service
Violation of Head ofViolation of Head of
AgencyAgency
 SIMPLE NEGLECT OF DUTYSIMPLE NEGLECT OF DUTY
 failure to comply with CSC Memorandum Circular No.failure to comply with CSC Memorandum Circular No.
10, s. 2006, in relation to the Review and Compliance10, s. 2006, in relation to the Review and Compliance
Procedure in the Filing and Submission of the SALNProcedure in the Filing and Submission of the SALN
FormForm
 PENALTYPENALTY
 FIRST OFFENSE : suspension of one (1) month and oneFIRST OFFENSE : suspension of one (1) month and one
(1) day to six (6) months(1) day to six (6) months
 SECOND OFFENSE: dismissal from the serviceSECOND OFFENSE: dismissal from the service
SALN REVIEW &SALN REVIEW &
COMPLIANCECOMPLIANCE
COMMITTEECOMMITTEE
** Review and Compliance CommitteeReview and Compliance Committee
Pursuant toPursuant to Rule VIII of the RulesRule VIII of the Rules
Implementing the Code of Conduct andImplementing the Code of Conduct and
Ethical Standards for Public OfficialsEthical Standards for Public Officials
andand Employees, as amended by CSCEmployees, as amended by CSC
Resolution No. 06-0231 dated February 1,Resolution No. 06-0231 dated February 1,
20062006 (re:(re: establishment of a standard reviewestablishment of a standard review
and compliance procedure for the review ofand compliance procedure for the review of
SALNSALN), a Review and Compliance Committee), a Review and Compliance Committee
is composed of ais composed of a ChairmanChairman andand two (2)two (2)
MembersMembers who shall evaluate the SALN Formwho shall evaluate the SALN Form
submitted to determine whether it wassubmitted to determine whether it was
submitted onsubmitted on timetime, accomplished, accomplished completelycompletely
andand proper in formproper in form..
CSC Resolution No. 06-0231,
dated February 1, 2006
 Review and Compliance Procedure in
the Filing and Submission of the
Statement of Assets, Liabilities and
Net Worth and Disclosure of Business
Interests and Financial Connections
Duties of the Chief/Head of the Personnel/
Administrative Division or Unit/ HRMO
 Upon receipt of SALN forms, evaluate whether
properly accomplished [all applicable
information /required details provided by filer;
items not applicable marked “N/A”]
 Submit list of employees in alphabetical order,
who: a) filed their SALNs with complete data
b) filed their SALNs but with incomplete data
c) did not file their SALNs,
to the head of office, copy furnished the CSC, on
or before May 15 of every year
 Transmit all original copies of the SALNs
received, on or before June 30 of every
year, to the concerned offices
Where to File SALN
 National Office of - President & Vice-Pres.
the Ombudsman of the Phils.
- Chairmen and
Commissioners of CCs
 Secretary of the - Senators
Senate
 Sec. General of the HR - Congressmen
 Clerk of Court of the - Justices of the SC,
Supreme Court CA, SB & CTA
 Court Administrator - Judges of the RTC,
MCTC, M & SC
 Office of the President - National Executive
Officials [Members
of the Cabinet,
Usec, Asec &
FSOs]
 Office of the President - Heads of GOCCs
w/ original charters &
subsidiaries & SUCs
- Officers of the AFP
from rank of Colonel
or Naval Captain
 Deputy Ombudsman - Regional Officials &
employees of Depts.,
Bureaus & Agencies
of the NG, Judiciary &
CCs & Offices, GOCCs
& subsidiaries in the
region
- other officials &
employees of SUCs
 Deputy Ombudsman - Regional Officers
of AFP below Colonel
or Naval Captain &
Civilian Personnel
- PNP Regional Officials
& employees
- Provincial Officials &
employees including
Governors, Vice-Govs &
SP members
 Deputy Ombudsman - Municipal/City
Officials & employees
including Mayors, Vice-
Mayors, SB/P Members
& Barangay Officials
 Civil Service Commission - All other Central
Officials & Employees
of NGAs, Judiciary,
CC/Os,
GOCCs & subsidiaries
 Civil Service Commission - Appointive Officials
& employees of the
Legislature
- All other Central
Officers below Colonel
or Naval Captain &
Civilian Personnel of AFP
- All other U/NU Central
Officials/Employees of
PNP, BJMP & BFP
Duty of Head of Office
 Within five (5) days from receipt of the list,
Head of Office shall issue an ORDER requiring
those with incomplete data in their SALN to
correct/supply desired information and those
who did not file/ submit, to comply within a non-
extendible period of thirty (30) days from
receipt of the order
 Failure to comply, ground for disciplinary action
 CSC RES. NO. 1300174 d. Jan. 24. 2013CSC RES. NO. 1300174 d. Jan. 24. 2013
[amended Secs. 3 & 4 of Res. No. 06-[amended Secs. 3 & 4 of Res. No. 06-
0231 d. Feb. 1, 2006]; MC No. 3, d. Jan.0231 d. Feb. 1, 2006]; MC No. 3, d. Jan.
24, 201324, 2013
““Section 3. Ministerial Duty of the Head ofSection 3. Ministerial Duty of the Head of
Office to Issue Compliance Order.Office to Issue Compliance Order.
Within five (5) days from receipt of theWithin five (5) days from receipt of the
aforementioned list and recommendation,aforementioned list and recommendation,
it shall be the ministerial duty of the Headit shall be the ministerial duty of the Head
of Office toof Office to
an order requiring those who havean order requiring those who have
incomplete data in their SALN toincomplete data in their SALN to
correct/supply the desired information andcorrect/supply the desired information and
those who did not file/submit their SALNs tothose who did not file/submit their SALNs to
comply within a non-extendible period ofcomply within a non-extendible period of
thirty (30) days from receipt of the saidthirty (30) days from receipt of the said
Order.”Order.”
““Section 4. Sanction for Failure toSection 4. Sanction for Failure to
Comply/Issuance of a Show Cause Order.Comply/Issuance of a Show Cause Order.
Failure of an official or employee toFailure of an official or employee to
correct/submit in accordance with thecorrect/submit in accordance with the
procedure and within the given periodprocedure and within the given period
pursuant to the directive in Section 3 hereofpursuant to the directive in Section 3 hereof
shall be a ground for disciplinary action. Theshall be a ground for disciplinary action. The
Head of Office shall issue a show-causeHead of Office shall issue a show-cause
order directing the official or employeeorder directing the official or employee
concerned to submit his/her comment orconcerned to submit his/her comment or
counter-affidavit; and if the evidence socounter-affidavit; and if the evidence so
so warrants, proceed with the conduct of theso warrants, proceed with the conduct of the
administrative proceedings pursuant to theadministrative proceedings pursuant to the
Revised Rules on Administrative Cases in theRevised Rules on Administrative Cases in the
Civil Service (RRACCS), CSC Resolution No.Civil Service (RRACCS), CSC Resolution No.
1101502 dated November 8, 2011. The1101502 dated November 8, 2011. The
offense of failure to file SALN is punishableoffense of failure to file SALN is punishable
under Section 46 (D)(8) of Rule X thereof,under Section 46 (D)(8) of Rule X thereof,
with the following penalties:with the following penalties:
First Offense – Suspension of one (1)First Offense – Suspension of one (1)
month and one (1) day to six (6) monthsmonth and one (1) day to six (6) months
Second Offense – Dismissal from theSecond Offense – Dismissal from the
serviceservice
Public officials and employees who fail toPublic officials and employees who fail to
comply within the thirty (30) day period requiredcomply within the thirty (30) day period required
under Section 3 hereof or who submit their SALNsunder Section 3 hereof or who submit their SALNs
beyond the said period shall be considered as notbeyond the said period shall be considered as not
having filed their SALNs, and shall be made liablehaving filed their SALNs, and shall be made liable
for the offense of Failure to File SALN with a penaltyfor the offense of Failure to File SALN with a penalty
of suspension of one (1) month and one (1) day toof suspension of one (1) month and one (1) day to
six (6) months for the first offense, and dismissalsix (6) months for the first offense, and dismissal
from the service for the second offense.from the service for the second offense.
Heads of agencies/offices who fail toHeads of agencies/offices who fail to
comply with the provisions of CSCcomply with the provisions of CSC
Resolution No. 06-231 dated February 1,Resolution No. 06-231 dated February 1,
2006, as amended, shall be liable for2006, as amended, shall be liable for
Simple Neglect of Duty, which shall beSimple Neglect of Duty, which shall be
punishable by suspension of one (1) monthpunishable by suspension of one (1) month
and one (1) day to six (6) months for theand one (1) day to six (6) months for the
first offense and dismissal from the servicefirst offense and dismissal from the service
for the second offense.”for the second offense.”

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CSC SALN

  • 1. ATTY. MARILYN E. TALDO Regional Director, CSC-CAR
  • 2. Code of Conduct and EthicalCode of Conduct and Ethical Standards for Public Officials andStandards for Public Officials and EmployeesEmployees
  • 3. CoverageCoverage ““All officials and employees in theAll officials and employees in the government, elective and appointive,government, elective and appointive, permanent or temporary, whether in thepermanent or temporary, whether in the career or non-career service, includingcareer or non-career service, including military and police personnel. Whethermilitary and police personnel. Whether or not they receive compensation,or not they receive compensation, regardless of amount.”regardless of amount.”
  • 4. Republic Act No. 6713 deals on theRepublic Act No. 6713 deals on the following:following:  Norms of Conduct of Public Officials and EmployeesNorms of Conduct of Public Officials and Employees  Duties of Public Officials and EmployeesDuties of Public Officials and Employees  Prohibited Acts and TransactionsProhibited Acts and Transactions  Statements and DisclosureStatements and Disclosure  Divestment, andDivestment, and  PenaltiesPenalties
  • 5. Civil ServiceCivil Service CommissionCommission  Has the primary responsibility for theHas the primary responsibility for the administration and enforcement of RAadministration and enforcement of RA 6713, which among others includes the6713, which among others includes the enforcement of the SAenforcement of the SA (Sec. 12, RA(Sec. 12, RA 6713)6713)
  • 6. RA 6713, Section 8RA 6713, Section 8 (Statements and Disclosure)(Statements and Disclosure) ““Public officials and employees havePublic officials and employees have an obligation to accomplish and submitan obligation to accomplish and submit declarations under oath of, and the publicdeclarations under oath of, and the public has the right to know, their assets,has the right to know, their assets, liabilities, net worth and financial andliabilities, net worth and financial and business interests including those of theirbusiness interests including those of their spouses and of unmarried children underspouses and of unmarried children under eighteen (18) years of age living in theireighteen (18) years of age living in their households.”households.”
  • 7. Article XI, 1987 PhilippineArticle XI, 1987 Philippine ConstitutionConstitution ““Section 17. A public officer or employeeSection 17. A public officer or employee shall, upon assumption of office and asshall, upon assumption of office and as often thereafter as may be required byoften thereafter as may be required by law, submit a declaration under oath oflaw, submit a declaration under oath of his assets, liabilities, and net worth. xxx”his assets, liabilities, and net worth. xxx”
  • 8. What is the SALN?What is the SALN?  statement of assets,statement of assets, liabilities and net worth;liabilities and net worth;  disclosure of financialdisclosure of financial connections or businessconnections or business interests;interests;  identification of relativesidentification of relatives within the fourth degree ofwithin the fourth degree of consanguinity or affinity,consanguinity or affinity, which also includewhich also include bilas,bilas, balaebalae andand insoinso
  • 9. Why one must file theWhy one must file the SALN?SALN?  Government official/ employee occupiesGovernment official/ employee occupies a position vested with public trust. Thus,a position vested with public trust. Thus, requiring him/her to put public interestrequiring him/her to put public interest over and above his/her own.over and above his/her own.  The primary use of the information on theThe primary use of the information on the SALN form is to exhibitSALN form is to exhibit TRANSPARENCY & ACCOUNTABILITY.TRANSPARENCY & ACCOUNTABILITY.
  • 10. Why is there a need forWhy is there a need for change?change?  The previous form was found to be deficient.The previous form was found to be deficient.  As a result of such, government agencies cannotAs a result of such, government agencies cannot fully prosecute erring officials with regard tofully prosecute erring officials with regard to unexplained wealth.unexplained wealth.  To remove the confusion in the filling up of theTo remove the confusion in the filling up of the SALN Form.SALN Form.
  • 11. What was the actionWhat was the action taken?taken?  CSC constituted a Technical Working Group.CSC constituted a Technical Working Group.  PURPOSE: To review the SALN Form in order toPURPOSE: To review the SALN Form in order to cure its incompleteness and to make the same incure its incompleteness and to make the same in full compliance with the applicable laws.full compliance with the applicable laws.  In 2011, CSC issued the Revised SALN FormIn 2011, CSC issued the Revised SALN Form incorporating the agreements made during theincorporating the agreements made during the SALN-TWG meetings.SALN-TWG meetings.
  • 12. What was the actionWhat was the action taken?taken?  However, the Revised SALN Form was met withHowever, the Revised SALN Form was met with oppositions from several government sectors.oppositions from several government sectors.  Some of the issues raised include:Some of the issues raised include:  SALN Form is burdensome to fill up.SALN Form is burdensome to fill up.  The legal basis is not correct.The legal basis is not correct.
  • 13. What was the actionWhat was the action taken?taken?  On March 15, 2012, CSC resolved to defer theOn March 15, 2012, CSC resolved to defer the use of the Revised SALN Form and alloweduse of the Revised SALN Form and allowed the use of the previous form (1994 SALNthe use of the previous form (1994 SALN Form).Form).  On March 16, 2012, the Commission agreedOn March 16, 2012, the Commission agreed to re-constitute the TWG to resolve the issuesto re-constitute the TWG to resolve the issues facing the SALN Form.facing the SALN Form.
  • 14. Members of the TWGMembers of the TWG  Office of the President;Office of the President;  Senate of the Philippines;Senate of the Philippines;  House of Representatives;House of Representatives;  Supreme Court;Supreme Court;  Office of the Ombudsman;Office of the Ombudsman;  Commission on Audit;Commission on Audit;  Department of Justice;Department of Justice;  Department of Finance;Department of Finance;  Department of Budget and Management;Department of Budget and Management;  Department of the Interior and Local Government;Department of the Interior and Local Government;  Governance Commission for GOCCsGovernance Commission for GOCCs
  • 15. Members of the TWGMembers of the TWG  From the public sector unionsFrom the public sector unions  Philippine Government Employees AssociationPhilippine Government Employees Association  Confederation of Independent UnionsConfederation of Independent Unions
  • 16. NEW SALN FORMNEW SALN FORM CSC Resolution No. 1300173 dated January 24, 2013; CSC MC#2, S. 2013
  • 17. Who are required to file?Who are required to file?  All officials and employees of:All officials and employees of:  national and local governmentsnational and local governments  state universities and colleges, andstate universities and colleges, and  government-owned and controlled corporationsgovernment-owned and controlled corporations (GOCC) and their subsidiaries, with or without original(GOCC) and their subsidiaries, with or without original chartercharter
  • 18. Who are exempted fromWho are exempted from filing?filing?  Those serving in honorary capacity;Those serving in honorary capacity;  Laborers; andLaborers; and  Casual or temporary workers.Casual or temporary workers. However, those holding career positions underHowever, those holding career positions under temporary statustemporary status are required to file their SALN.are required to file their SALN.
  • 19. When to file?When to file?  NEW ENTRANT FILING: Due within 30NEW ENTRANT FILING: Due within 30 calendar days from assumption to office;calendar days from assumption to office; information must be as of declarant’s firstinformation must be as of declarant’s first day of serviceday of service  ANNUAL FILING: Due not later than AprilANNUAL FILING: Due not later than April 30 of every year; information as of30 of every year; information as of December 31 of the reporting periodDecember 31 of the reporting period
  • 20. When to file?When to file?  SEPARATION: Due within 30 days afterSEPARATION: Due within 30 days after separation from government serviceseparation from government service
  • 21. Basic FeaturesBasic Features  The following declarations have been removed:The following declarations have been removed:  Amount and sources of income;Amount and sources of income;  Amount of personal and family expenses;Amount of personal and family expenses;  Amount of income taxes paid.Amount of income taxes paid.
  • 22. Basic FeaturesBasic Features  Declaration of nature of real properties wasDeclaration of nature of real properties was removed.removed.  The subcategories under personal properties, i.e.The subcategories under personal properties, i.e. Tangible and intangible were removed.Tangible and intangible were removed.  The basis of assessed value and current fairThe basis of assessed value and current fair market value was clarified, that is, it should be themarket value was clarified, that is, it should be the amount found in tax declaration of the realamount found in tax declaration of the real properties.properties.
  • 23. Basic FeaturesBasic Features  On the filing of spouses who are both governmentOn the filing of spouses who are both government employees, the manner by which they should fileemployees, the manner by which they should file their SALN was clarified.their SALN was clarified.  Identification of relatives is required to be “to theIdentification of relatives is required to be “to the best of my knowledge” and the other declarationsbest of my knowledge” and the other declarations are “true and correct statements”are “true and correct statements”
  • 24. Basic FeaturesBasic Features  The SALN Form is now easier to fill up.The SALN Form is now easier to fill up.  Most of the changes have been made in theMost of the changes have been made in the guidelines clarifying matters raised in previousguidelines clarifying matters raised in previous years.years.
  • 25. How does one fill out theHow does one fill out the SALN Form?SALN Form? Fill it out together with the Guidelines which was arrangedFill it out together with the Guidelines which was arranged to match the sequence of information needed from theto match the sequence of information needed from the declarant.declarant.
  • 27. Basic InformationBasic Information DECLARANT isDECLARANT is  single orsingle or  married but whose spouse is not in themarried but whose spouse is not in the government servicegovernment service Tick off the box marked as “Tick off the box marked as “Not ApplicableNot Applicable.”.”
  • 29. Real PropertiesReal Properties • Refer to properties which are immovable by nature. • SALN purposes, real properties are classified according to their use, that is, residential, commercial, agricultural, industrial, or mixed use and the like
  • 30. Real PropertiesReal Properties  DESCRIPTION -DESCRIPTION - land only or land with building, aland only or land with building, a house and lot, condominium unit, or anhouse and lot, condominium unit, or an improvement such as an extension or garage, andimprovement such as an extension or garage, and the like.the like.  IMPROVEMENTSIMPROVEMENTS –– refer to all works that are constructed or introduced torefer to all works that are constructed or introduced to the land, or repairs or improvements made to the landthe land, or repairs or improvements made to the land or building after its initial acquisitionor building after its initial acquisition may be declared separately or together with the landmay be declared separately or together with the land to which it is attachedto which it is attached
  • 31. Real PropertiesReal Properties  ACQUISITION COSTACQUISITION COST ––  amount of money paid to acquire or ownamount of money paid to acquire or own somethingsomething  also refers to the amount of expenses incurredalso refers to the amount of expenses incurred for improvements introduced on a realfor improvements introduced on a real propertyproperty  In the case of properties received gratuitously,In the case of properties received gratuitously, e.g. donation or inheritance,e.g. donation or inheritance, no acquisition costno acquisition cost shall be declaredshall be declared
  • 32. Real PropertiesReal Properties  In all real properties, the fair market value andIn all real properties, the fair market value and assessed value as found in the tax declarationassessed value as found in the tax declaration shall be declared.shall be declared.  Declarant to indicate/disclose those realDeclarant to indicate/disclose those real properties already titled or registered underproperties already titled or registered under his/her name, spouse or unmarried childrenhis/her name, spouse or unmarried children below 18 years of age & living in his/herbelow 18 years of age & living in his/her household; including those covered by a deed ofhousehold; including those covered by a deed of sale, inherited or subject of extra-judicialsale, inherited or subject of extra-judicial settlement of estate but not yet titledsettlement of estate but not yet titled
  • 33. Personal PropertiesPersonal Properties • Refer to jewelry, appliances, furniture, motor vehicles and other tangible/movable properties. • This shall also include investments or other assets, such as cash on hand or in bank, negotiable instruments, securities, stocks, bonds, and the like
  • 34. Declaration of AssetsDeclaration of Assets  CO-OWNED PROPERTIESCO-OWNED PROPERTIES - declarant shall disclose- declarant shall disclose the proportionate amount of his share in thethe proportionate amount of his share in the propertyproperty  PROPERTIES SUBJECT OF A CONTRACT TO SELLPROPERTIES SUBJECT OF A CONTRACT TO SELL -- the amount already paid shall be declared asthe amount already paid shall be declared as personal propertypersonal property  MORTGAGED PROPERTYMORTGAGED PROPERTY – the actual purchase– the actual purchase price is the acquisition costprice is the acquisition cost  LIABILITY to be declared shall be the outstandingLIABILITY to be declared shall be the outstanding balance of the loan as of December 31 of the precedingbalance of the loan as of December 31 of the preceding yearyear
  • 36. LiabilitiesLiabilities  Refer to financial liability or anything that canRefer to financial liability or anything that can result to a transfer or disposal of an asset.result to a transfer or disposal of an asset.  NATURE OF LIABILITYNATURE OF LIABILITY - type of loan obtained- type of loan obtained from banks, financial institutions, GSIS, PAG-from banks, financial institutions, GSIS, PAG- IBIG and others, such as personal, multi-IBIG and others, such as personal, multi- purpose, salary, calamity loan and the likepurpose, salary, calamity loan and the like  OUTSTANDING BALANCEOUTSTANDING BALANCE -- amount of moneyamount of money that one still owes on the loan as ofthat one still owes on the loan as of December 31 of the preceding calendar yearDecember 31 of the preceding calendar year
  • 37. Computation of NetComputation of Net WorthWorth  NET WORTHNET WORTH - sum of all assets (real and personal)- sum of all assets (real and personal) less total liabilitiesless total liabilities  In real properties, theIn real properties, the acquisition costacquisition cost shall beshall be used in the computation of the net worthused in the computation of the net worth  In personal properties, theIn personal properties, the acquisition costacquisition cost oror amount/value of moneyamount/value of money shall be used in theshall be used in the computation of the total net worthcomputation of the total net worth
  • 38. What are excluded in theWhat are excluded in the computation?computation?  Properties of unmarried children below 18 yearsProperties of unmarried children below 18 years of age living in the declarant’s householdof age living in the declarant’s household  Paraphernal or capital properties of declarant’sParaphernal or capital properties of declarant’s spousespouse
  • 39. Spouses who are bothSpouses who are both public officers orpublic officers or employeesemployees  In case ofIn case of separate filingseparate filing  paraphernal or capital properties shall not be includedparaphernal or capital properties shall not be included in the computation of the declarant’s net worthin the computation of the declarant’s net worth  In case ofIn case of joint filingjoint filing  the total assets of the spouses shall include theirthe total assets of the spouses shall include their respective paraphernal or capital propertiesrespective paraphernal or capital properties
  • 40. SALN Form – 2SALN Form – 2ndnd pagepage
  • 41. Business Interests/Business Interests/ Financial ConnectionsFinancial Connections and Relatives in theand Relatives in the GovernmentGovernment
  • 42. Business Interests /Business Interests / Financial ConnectionsFinancial Connections  BUSINESS INTERESTSBUSINESS INTERESTS - declarant’s existing interest- declarant’s existing interest in any business enterprise or entity, aside fromin any business enterprise or entity, aside from his/her income from governmenthis/her income from government  FINANCIAL CONNECTIONSFINANCIAL CONNECTIONS - declarant’s existing- declarant’s existing connections with any business enterprise orconnections with any business enterprise or entity, whether as a consultant, adviser and theentity, whether as a consultant, adviser and the like, with an expectation of remuneration forlike, with an expectation of remuneration for services renderedservices rendered
  • 43. Nature of InterestNature of Interest  refers to existing interest or connection in anyrefers to existing interest or connection in any business enterprise, whether as proprietor,business enterprise, whether as proprietor, investor, promoter, partner, shareholder, officer,investor, promoter, partner, shareholder, officer, managing director, executive, creditor, lawyer,managing director, executive, creditor, lawyer, legal consultant or adviser, financial or businesslegal consultant or adviser, financial or business consultant, and the likeconsultant, and the like
  • 44. Relatives in theRelatives in the GovernmentGovernment
  • 45. Relatives Within theRelatives Within the 4th Degree4th Degree  AFFINITYAFFINITY - relationship of a husband to the blood- relationship of a husband to the blood relatives of his wife, or a wife to the bloodrelatives of his wife, or a wife to the blood relatives of her husbandrelatives of her husband  CONSANGUINITYCONSANGUINITY - relationship by blood from the- relationship by blood from the same stock or common ancestorsame stock or common ancestor
  • 46. Relatives Within the 4thRelatives Within the 4th DegreeDegree Consanguinity Affinity 1st degree Parents Children Parents-in-law 2nd degree Grandparents Grandchildren Siblings Grandparents-in-law Brother-in-law Sister-in law
  • 47. Relatives Within theRelatives Within the 4th Degree4th Degree Consanguinity Affinity 3rd degree Uncle/Aunt Nephew/Niece Uncle/Aunt-in-law Nephew/Niece-in-law 4th degree 1st Cousin 1st Cousin-in-law
  • 49. Who else are included?Who else are included?  BalaeBalae  a parent of the declarant’s son-in-law or daughter-in-a parent of the declarant’s son-in-law or daughter-in- lawlaw  BilasBilas  declarant’s brother-in-law's wife or sister-in-law'sdeclarant’s brother-in-law's wife or sister-in-law's husbandhusband  InsoInso  appellation for the wife of an elder brother or maleappellation for the wife of an elder brother or male cousincousin
  • 51. Certification andCertification and SignatureSignature  Declaration should be true and correct statementsDeclaration should be true and correct statements  Identification of the relatives is only to the best ofIdentification of the relatives is only to the best of the declarant’s knowledgethe declarant’s knowledge  Both spouses should sign, whether in theBoth spouses should sign, whether in the government or private sectorgovernment or private sector  If signature cannot be acquired, an explanationIf signature cannot be acquired, an explanation should be attachedshould be attached
  • 52. PaginationPagination  The format should indicate the total number ofThe format should indicate the total number of pages of the SALN in case additional sheets arepages of the SALN in case additional sheets are usedused  Such as:Such as:  Page 1 of 3Page 1 of 3  Page 2 of 3Page 2 of 3  Page 3 of 3Page 3 of 3  PURPOSEPURPOSE: To avoid insertions or pulling out: To avoid insertions or pulling out of pages.of pages.
  • 53. Additional SheetsAdditional Sheets Sample sheets for: • Declarant • Declarant’s spouse and unmarried children below 18 years of age living in the household
  • 54. Additional SheetsAdditional Sheets Indicate:Indicate:  name of thename of the declarantdeclarant  positionposition  agency nameagency name  year coveredyear covered by the SALN,by the SALN,  shall beshall be signed onsigned on each pageeach page
  • 55. Who can administerWho can administer oath?oath?  The heads of agenciesThe heads of agencies  Those authorized by the head of agency toThose authorized by the head of agency to administer oathadminister oath  Those authorized by law to administer oath,Those authorized by law to administer oath, i.e. notaries publici.e. notaries public The authority to administer oath must be inThe authority to administer oath must be in writing.writing.
  • 56. Other remindersOther reminders  No unnecessary markings.No unnecessary markings.  Fill all applicable information. Otherwise, writeFill all applicable information. Otherwise, write “not applicable” or “N/A.”“not applicable” or “N/A.”  Filling up the form may be handwritten,Filling up the form may be handwritten, computerized or typed.computerized or typed.  Handwriting must be legible.Handwriting must be legible.
  • 57. Violations of PublicViolations of Public OfficersOfficers  Failure of an official or employee to submitFailure of an official or employee to submit his/her SALN; andhis/her SALN; and  Failure to disclose or misdeclaration of anyFailure to disclose or misdeclaration of any asset, liability, business interest, financialasset, liability, business interest, financial connection, and relative in the government inconnection, and relative in the government in his/her SALNhis/her SALN
  • 58. PenaltiesPenalties  FIRST OFFENSEFIRST OFFENSE  suspension of one (1) month and one (1) day to six (6)suspension of one (1) month and one (1) day to six (6) monthsmonths  SECOND OFFENSESECOND OFFENSE  dismissal from the servicedismissal from the service
  • 59. Violation of Head ofViolation of Head of AgencyAgency  SIMPLE NEGLECT OF DUTYSIMPLE NEGLECT OF DUTY  failure to comply with CSC Memorandum Circular No.failure to comply with CSC Memorandum Circular No. 10, s. 2006, in relation to the Review and Compliance10, s. 2006, in relation to the Review and Compliance Procedure in the Filing and Submission of the SALNProcedure in the Filing and Submission of the SALN FormForm  PENALTYPENALTY  FIRST OFFENSE : suspension of one (1) month and oneFIRST OFFENSE : suspension of one (1) month and one (1) day to six (6) months(1) day to six (6) months  SECOND OFFENSE: dismissal from the serviceSECOND OFFENSE: dismissal from the service
  • 60. SALN REVIEW &SALN REVIEW & COMPLIANCECOMPLIANCE COMMITTEECOMMITTEE
  • 61. ** Review and Compliance CommitteeReview and Compliance Committee Pursuant toPursuant to Rule VIII of the RulesRule VIII of the Rules Implementing the Code of Conduct andImplementing the Code of Conduct and Ethical Standards for Public OfficialsEthical Standards for Public Officials andand Employees, as amended by CSCEmployees, as amended by CSC Resolution No. 06-0231 dated February 1,Resolution No. 06-0231 dated February 1, 20062006 (re:(re: establishment of a standard reviewestablishment of a standard review and compliance procedure for the review ofand compliance procedure for the review of SALNSALN), a Review and Compliance Committee), a Review and Compliance Committee is composed of ais composed of a ChairmanChairman andand two (2)two (2) MembersMembers who shall evaluate the SALN Formwho shall evaluate the SALN Form submitted to determine whether it wassubmitted to determine whether it was submitted onsubmitted on timetime, accomplished, accomplished completelycompletely andand proper in formproper in form..
  • 62. CSC Resolution No. 06-0231, dated February 1, 2006  Review and Compliance Procedure in the Filing and Submission of the Statement of Assets, Liabilities and Net Worth and Disclosure of Business Interests and Financial Connections
  • 63. Duties of the Chief/Head of the Personnel/ Administrative Division or Unit/ HRMO  Upon receipt of SALN forms, evaluate whether properly accomplished [all applicable information /required details provided by filer; items not applicable marked “N/A”]  Submit list of employees in alphabetical order, who: a) filed their SALNs with complete data b) filed their SALNs but with incomplete data c) did not file their SALNs, to the head of office, copy furnished the CSC, on or before May 15 of every year
  • 64.  Transmit all original copies of the SALNs received, on or before June 30 of every year, to the concerned offices
  • 65. Where to File SALN  National Office of - President & Vice-Pres. the Ombudsman of the Phils. - Chairmen and Commissioners of CCs  Secretary of the - Senators Senate  Sec. General of the HR - Congressmen
  • 66.  Clerk of Court of the - Justices of the SC, Supreme Court CA, SB & CTA  Court Administrator - Judges of the RTC, MCTC, M & SC  Office of the President - National Executive Officials [Members of the Cabinet, Usec, Asec & FSOs]
  • 67.  Office of the President - Heads of GOCCs w/ original charters & subsidiaries & SUCs - Officers of the AFP from rank of Colonel or Naval Captain
  • 68.  Deputy Ombudsman - Regional Officials & employees of Depts., Bureaus & Agencies of the NG, Judiciary & CCs & Offices, GOCCs & subsidiaries in the region - other officials & employees of SUCs
  • 69.  Deputy Ombudsman - Regional Officers of AFP below Colonel or Naval Captain & Civilian Personnel - PNP Regional Officials & employees - Provincial Officials & employees including Governors, Vice-Govs & SP members
  • 70.  Deputy Ombudsman - Municipal/City Officials & employees including Mayors, Vice- Mayors, SB/P Members & Barangay Officials  Civil Service Commission - All other Central Officials & Employees of NGAs, Judiciary, CC/Os, GOCCs & subsidiaries
  • 71.  Civil Service Commission - Appointive Officials & employees of the Legislature - All other Central Officers below Colonel or Naval Captain & Civilian Personnel of AFP - All other U/NU Central Officials/Employees of PNP, BJMP & BFP
  • 72. Duty of Head of Office  Within five (5) days from receipt of the list, Head of Office shall issue an ORDER requiring those with incomplete data in their SALN to correct/supply desired information and those who did not file/ submit, to comply within a non- extendible period of thirty (30) days from receipt of the order  Failure to comply, ground for disciplinary action
  • 73.  CSC RES. NO. 1300174 d. Jan. 24. 2013CSC RES. NO. 1300174 d. Jan. 24. 2013 [amended Secs. 3 & 4 of Res. No. 06-[amended Secs. 3 & 4 of Res. No. 06- 0231 d. Feb. 1, 2006]; MC No. 3, d. Jan.0231 d. Feb. 1, 2006]; MC No. 3, d. Jan. 24, 201324, 2013 ““Section 3. Ministerial Duty of the Head ofSection 3. Ministerial Duty of the Head of Office to Issue Compliance Order.Office to Issue Compliance Order. Within five (5) days from receipt of theWithin five (5) days from receipt of the aforementioned list and recommendation,aforementioned list and recommendation, it shall be the ministerial duty of the Headit shall be the ministerial duty of the Head of Office toof Office to
  • 74. an order requiring those who havean order requiring those who have incomplete data in their SALN toincomplete data in their SALN to correct/supply the desired information andcorrect/supply the desired information and those who did not file/submit their SALNs tothose who did not file/submit their SALNs to comply within a non-extendible period ofcomply within a non-extendible period of thirty (30) days from receipt of the saidthirty (30) days from receipt of the said Order.”Order.”
  • 75. ““Section 4. Sanction for Failure toSection 4. Sanction for Failure to Comply/Issuance of a Show Cause Order.Comply/Issuance of a Show Cause Order. Failure of an official or employee toFailure of an official or employee to correct/submit in accordance with thecorrect/submit in accordance with the procedure and within the given periodprocedure and within the given period pursuant to the directive in Section 3 hereofpursuant to the directive in Section 3 hereof shall be a ground for disciplinary action. Theshall be a ground for disciplinary action. The Head of Office shall issue a show-causeHead of Office shall issue a show-cause order directing the official or employeeorder directing the official or employee concerned to submit his/her comment orconcerned to submit his/her comment or counter-affidavit; and if the evidence socounter-affidavit; and if the evidence so
  • 76. so warrants, proceed with the conduct of theso warrants, proceed with the conduct of the administrative proceedings pursuant to theadministrative proceedings pursuant to the Revised Rules on Administrative Cases in theRevised Rules on Administrative Cases in the Civil Service (RRACCS), CSC Resolution No.Civil Service (RRACCS), CSC Resolution No. 1101502 dated November 8, 2011. The1101502 dated November 8, 2011. The offense of failure to file SALN is punishableoffense of failure to file SALN is punishable under Section 46 (D)(8) of Rule X thereof,under Section 46 (D)(8) of Rule X thereof, with the following penalties:with the following penalties: First Offense – Suspension of one (1)First Offense – Suspension of one (1) month and one (1) day to six (6) monthsmonth and one (1) day to six (6) months
  • 77. Second Offense – Dismissal from theSecond Offense – Dismissal from the serviceservice Public officials and employees who fail toPublic officials and employees who fail to comply within the thirty (30) day period requiredcomply within the thirty (30) day period required under Section 3 hereof or who submit their SALNsunder Section 3 hereof or who submit their SALNs beyond the said period shall be considered as notbeyond the said period shall be considered as not having filed their SALNs, and shall be made liablehaving filed their SALNs, and shall be made liable for the offense of Failure to File SALN with a penaltyfor the offense of Failure to File SALN with a penalty of suspension of one (1) month and one (1) day toof suspension of one (1) month and one (1) day to six (6) months for the first offense, and dismissalsix (6) months for the first offense, and dismissal from the service for the second offense.from the service for the second offense.
  • 78. Heads of agencies/offices who fail toHeads of agencies/offices who fail to comply with the provisions of CSCcomply with the provisions of CSC Resolution No. 06-231 dated February 1,Resolution No. 06-231 dated February 1, 2006, as amended, shall be liable for2006, as amended, shall be liable for Simple Neglect of Duty, which shall beSimple Neglect of Duty, which shall be punishable by suspension of one (1) monthpunishable by suspension of one (1) month and one (1) day to six (6) months for theand one (1) day to six (6) months for the first offense and dismissal from the servicefirst offense and dismissal from the service for the second offense.”for the second offense.”

Editor's Notes

  1. Statement Date – As of ________ Husband and wife who are both public officials and employees.
  2. CSC MC No. 10, d. Apr. 17, 2006 – CSC adopted the review and compliance procedures, by amending Rule VIII of the Rules Implementing the Code of Conduct and Ethical Standards for Public Officials and Employees (May 27, 1989)