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
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
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.
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
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
Statement Date – As of ________ Husband and wife who are both public officials and employees.
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)