1. 2013SALN STATEMENT OF ASSETS, LIABILITIES
AND NETWORTH and its GUIDELINES

2. “Recognizing the importance of the SALN as a tool to deter corruption in government, the CSC deems it necessary to continue fine-tuning the form to make filling it out easier, but still having the needed “alarm” indicators to determine illegally acquired wealth of public officials and employees.”
“We don’t want token compliance among public officials and employees.” explained
CSC Chair Francisco T. Duque III

3. What is the SALN? Statement of assets, liabilities and net worth;
Disclosure of financial connections or business interests;
Identification of relatives within the fourth degree of consanguinity or affinity, including bilas, balae and inso

4. FOR CHANGE? Why is there a NEED
The previous form was found to be deficient
As a result, government agencies cannot fully prosecute erring officials with regard to unexplained wealth
To remove the confusion in filling out the SALN Form

5. Purpose ACTION TAKEN? What was the
CSC constituted a Technical Working Group (TWG)
Purpose
To review the SALN Form in order to cure its incompleteness and to make the same in full compliance with the applicable laws
In 2011, CSC issued the Revised SALN Form incorporating the agreements made during the SALN-TWG meetings.

6. ACTION TAKEN? What was the Issued Raised
The revised Form was met with oppositions from several government sectors
Issued
Raised
Form is burdensome to fill out
The legal basis is not correct

7. ACTION TAKEN? What was the 15 March 2012 16 March 2012
CSC resolved to defer the use of the 2011 Form and allowed the use of the 1994 Form
16 March 2012
CSC agreed to re-constitute the TWG to resolve the issues facing the 2011 SALN Form

8. TWG Members PSUs Office of the President Department of Justice
Senate of the Philippines
Department of Finance
House of Representatives
Department of Budget and Management
Supreme Court
Department of the Interior and Local Government
Office of the Ombudsman
Government Commission for GOCCs
Commission on Audit
Confederation of Independent Unions
PSUs
Philippine Government Employees Association

9. The New SALN Form
CSC Resolution No
24 January 2013

10. LEGAL Basis 1987 Philippine Constitution Republic Act No. 6713
The Code of Conduct and Ethical Standards for Public Officials and Employees

11. REQUIRED TO FILE? Who are All Officials and Employees
National and local government
SUCs
GOCCs and their subsidiaries, with or without original charter

12. Who are EXEMPTED from filing? Those serving in honorary capacity
Those holding career positions under TEMPORARY STATUS are required to file their SALN
Those serving in honorary capacity
Laborers
Casual or temporary workers

13. 1 Basic FEATURES The following have been removed
Amount and sources of income
Amount of personal and family expenses
Amount of income taxes paid

14. 2 3 4 Basic FEATURES Nature of real properties was removed
Subcategories under personal properties – Tangible and Intangible – were removed 4
Basis of assessed value and current fair market value was clarified – it should be the amount found in tax declaration of the real properties

15. Basic FEATURES 5
On the filing of spouses who are both government employees – the manner by which they should file their SALN was clarified 6
Identification of relatives is required to be “to the best of my knowledge” and the other declarations are “true and correct statements”

16. Filling out the SALN Form
Fill it out together with the Guidelines which was arranged to match the sequence of information needed from the Declarant

17. Basic INFORMATION
Declarant is single or married but whose spouse is not in government service – Tick off the box marked “Not Applicable”
Statement Date – As of ________
Husband and wife who are both public officials and employees.

18. Basic INFORMATION
In case of Joint Filing – all real and personal properties shall be declared, including paraphernal and capital properties
Statement Date – As of ________
Husband and wife who are both public officials and employees.
PARAPHERNAL – properties exclusively owned by the wife
CAPITAL – properties exclusively owned by the husband

19. Basic INFORMATION Declarant shall provide information on address
If third party requests for the SALN – the agency shall have the option to conceal the address
Statement Date – As of ________
Husband and wife who are both public officials and employees.

20. New column on Children’s AGE
Declarant’s CHILDREN
Whether legitimate or illegitimate
New column on Children’s AGE
Children who are supported by the declarant but living outside the household due to studies need not be declared as the law contemplates actual presence in the household

21. REAL Properties Properties which are immovable by nature DESCRIPTION
Land only or land with building
House and lot, Condominium unit
Improvement – extension, garage, etc.
Improvements
Works constructed or introduced to the land
Repairs or improvements made to the land or building after its initial acquisition
May be declared separately or together with the land to which it is attached

22. REAL Properties Properties which are immovable by nature Improvements
May be declared separately or together with the land to which the improvement is attached

23. REAL Properties For SALN Purposes,
Classified according to their use – residential, commercial, agricultural, industrial or mixed use and the like

24. Titled/Registered Properties
REAL Properties
Titled/Registered Properties
In the declarant’s name
In the name of declarant’s spouse
In the name of declarant’s unmarried children below 18 years
Also include properties already covered by deed of sale or extrajudicial settlement but not yet titled

25. REAL Properties ASSESSED VALUE FAIR MARKET VALUE
Amount indicated in the tax declaration of the real properties involved
FAIR MARKET VALUE
Amount indicated as market value in the tax declaration of the real properties concerned

26. REAL Properties ACQUISITION COST
Amount of money paid to acquire or own something
Also refers to the amount of expenses incurred for improvements introduced on a real property

27. REAL Properties No Acquisition Cost
In the case of properties received gratuitously
Ex. – Donation or Inheritance

28. PERSONAL Properties PERSONAL PROPERTY PERSONAL PROPERTY
Includes jewelry, appliances, furniture, motor vehicles and other tangible/movable properties
PERSONAL PROPERTY
Also include investments or other assets, such as cash on hand or in bank, negotiable instruments, securities, stocks, bonds, and the like

29. Declaration of ASSETS Co-owned Properties
Declarant shall disclose the proportionate amount of share in the property
Properties Subject of a Contract to Sell
The amount already paid shall be declared as personal property

30. Declaration of ASSETS Mortgaged Property
The actual purchase price is the acquisition cost
LIABILITY to be declared shall be the outstanding balance of the loan as of December 31 of the preceding year

31. LIABILITIES
Financial liability or anything that can result to a transfer or disposal of an asset
Nature
Type of loan obtained from banks, financial institutions, GSIS, PAG-IBIG and others, such as personal, multi-purpose, salary, calamity loan and the like
Outstanding Balance
Amount of money that one still owes on the loan as of December 31 of the preceding calendar year

32. NETWORTH Real Properties Personal Properties
Sum of all assets (real and personal) less total liabilities
The acquisition cost shall be used in the computation of the net worth
Real Properties
The acquisition cost or amount/value of money shall be used in the computation of the total net worth
Personal Properties

33. NETWORTH

34.   EXCLUDED in the Computation
Properties of unmarried children below 18 years of age living in the declarant’s household 
Paraphernal or capital properties
PARAPHERNAL – properties exclusively owned by the wife
CAPITAL – properties exclusively owned by the husband

35. SPOUSES both in the Public Service SEPARATE FILING JOINT FILING
Paraphernal or capital properties shall not be included in the computation of Declarant’s net worth
SEPARATE FILING
The total assets of the spouses shall include their respective paraphernal or capital properties
JOINT FILING

36. SALN Form
Page 2

37. Business Interests and
Financial Connections
Relatives in the Government

38. FINANCIAL CONNECTIONS
Business Interests
Financial Connections
BUSINESS INTERESTS
Existing interest in any business enterprise or entity, aside from his/her income from government
FINANCIAL CONNECTIONS
Existing connections with any business enterprise or entity, whether as a consultant, adviser and the like, with an expectation of remuneration for services rendered

39. Financial Connections
Business Interests
Financial Connections
Nature of Interest
Existing interest or connection in any business enterprise, whether as proprietor, investor, promoter, partner, shareholder, officer, managing director, executive, creditor, lawyer, legal consultant or adviser, financial or business consultant, and the like

40. RELATIVES in the Government AFFINITY CONSANGUINITY
Relationship of a husband to the blood relatives of his wife, or a wife to the blood relatives of her husband
CONSANGUINITY
Relationship by blood from the same stock or common ancestor

41. RELATIVES within the 4th Degree CONSANGUINITY AFFINITY 1st Degree
Parents
Children
Parents-in-Law
2nd Degree
Grandparents
Grandchildren
Siblings
Grandparents-in-Law
Brothers-in-Law
Sisters-in Law

42. RELATIVES within the 4th Degree CONSANGUINITY AFFINITY 3rd Degree
Uncle/Aunt
Nephew/Niece
Uncle-in-Law
Aunt-in-Law
Nephew-in-Law
Niece-in-Law
4th Degree
1st Cousin
1st Cousin-in-Law

43. RELATIVES Others Included BALAE
A parent of the declarant’s son-in-law or daughter-in- law
BILAS
Declarant’s brother-in-law's wife or sister-in-law's husband
INSO
Appellation for the wife of an elder brother or male cousin

44. Certification and Signature
Declaration should be true and correct statements
Identification of relatives only to the best of declarant’s knowledge
Both spouses should sign, whether in the government or private sector
If signature cannot be obtained, an explanation should be attached

45. Pagination TOTAL PAGES
In case additional sheets are used, the total number of pages must be specified
SAMPLE
Page 1 of 3
Page 2 of 3
Page 3 of 3
PURPOSE
To avoid insertions or pulling out of pages

46. Additional Sheets SAMPLE SHEETS FOR: Declarant
Declarant’s spouse and unmarried children below 18 years of age living in the household

47. Additional Sheets INDICATE: Name of the declarant Position Agency name
Year covered by the SALN,
Shall be signed on each page

48. ADMINISTER OATH? Who can The heads of agencies
Those authorized by the head of agency the authority to administer oath
Those authorized by law to administer oath – i.e. notaries public
The authority to administer oath must be in writing

49. REMINDERS – Submission

50. REMINDERS – Submission

51. REMINDERS – Submission

52. REMINDERS – Submission

53. Other REMINDERS No unnecessary markings
Fill all applicable information – Otherwise, write “Not applicable” or “N/A”
May be handwritten, computerized or typewritten
Handwriting must be legible

54. VIOLATIONS of Public Officers/Employees PENALTIES
Failure of an official or employee to submit SALN
PENALTIES
FIRST OFFENSE
Suspension of one (1) month and one (1) day to six (6) months
Failure to disclose or misdeclaration of any asset, liability, business interest, financial connection, and relatives in the government in the SALN
SECOND OFFENSE
Dismissal from the service

55. VIOLATION of Agency Heads SIMPLE NEGLECT OF DUTY PENALTIES
FIRST OFFENSE
Suspension of one (1) month and one (1) day to six (6) months
Failure to comply with CSC Memorandum Circular No. 10, s. 2006, in relation to the Review and Compliance Procedure in the Filing and Submission of the SALN Forms
SECOND OFFENSE
Dismissal from the service

56. Amendment to
CSC MC No. 10, s. 2006
Section 3. Ministerial Duty of the Head of Office to Issue Compliance Order

57. Constitute failure to file SALN
Amendment to
CSC MC No. 10, s. 2006
Failure to comply within the 30-day period required under Section 3 of the amendment
Submission of the SALN beyond 30-day period.
Constitute failure to file SALN

58. Thank you!
Q&A