DECLARATION OF SALNs OF PUBLIC OFFICIALS IN THE PHILIPPINES

A research paper presented to:

Prof. Ma. Lilanie D. Ramos,MBA

Pilgrim Christian College
Cagayan de Oro City

In Partial Fulfillment
of the Course Requirements in
MGT22-Good Governance
Second Semester 2019

Submitted by

Jamilah T. Macabalang
 I. Introduction

The Statement of Assets, Liabilities and Net worth also commonly known as SALN, is an
annual document that all government workers in the Philippines, whether regular or
temporary, must complete and submit attesting under oath to their total assets and
liabilities, including businesses and financial interests, that make up their net worth. The
assets and liabilities of the official, his or her spouse, and any unmarried children under
18 who are living at home must be included.

Art. XI Sec. 17 of the 1987 Philippine Constitution states that “A public officer or
employee shall, upon assumption of office and as often thereafter as may be required by
law, submit a declaration under oath of his assets, liabilities, and net worth.

“In the case of the President, the Vice-President, the Members of the Cabinet, the
Congress, the Supreme Court, the Constitutional Commissions and other constitutional
offices, and officers of the armed forces with general or flag rank, the declaration shall be
disclosed to the public in the manner provided by law.”

Administrative Code of 1987, Book 1, Chapter 9, Sec. 34 also states that “A public
officer or employee shall upon assumption of office and as often thereafter as may be
required by law, submit a declaration under oath of his assets, liabilities, and net worth.”

Even RA 6713, Sec. 8 states, “Statements and Disclosure — Public officials and
employees have an obligation to accomplish and submit declarations under oath of, and
the public has the right to know, their assets, liabilities, net worth and financial and
business interests including those of their spouses and of unmarried children under
eighteen (18) years of age living in their households.”
SALNs must be submitted upon assuming office and then every year thereafter on or
before April 30. SALNs must be made available for inspection at reasonable hours and
for copying by the public for a ten years after filing.

SALNs are often used by officials or political opponents to determine if government

officials have "unexplained wealth", i.e. wealth that cannot be attributed to a salary,
investment, gifts, inheritance, or other legal sources and therefore are likely to have come
from bribes, kickbacks, grease money or other forms of corruption. During the trial of
Joseph Estrada, former Philippine president, for plunder, his SALN played a key role.

II. Topic
Anti Graft and Corrupt Practices Act (RA 3019)
Every public officer within thirty days after assuming office and thereafter, on or before
the fifteenth day of April following the close of every calendar year, as well as upon the
expiration of his term or office, or upon his resignation or separation from office shall
prepare and file with the office of the corresponding Department Head, or in the case of a
Head of Department or Chief of an independent office with the Office of the President, a
true, detailed and sworn statement of assets and liabilities, including a statement of the
amounts and sources of his income , the amount of his personal and family expenses and
the amount of income taxed paid for the next preceding calendar year.

SALN contains the person’s Assets those real and personal (tangible and intangible)
properties; Liabilities and Net worth including the Family Income and Expenses. It also
contains Business interests and Financial Connections,Relatives in government,
Certification, undertaking and Waiver.

A lot of controversies arising from improper filing of Statement of Assets, Liabilities and
Network (SALN) by high-ranking public officials in the recent past should be taken
seriously by the officials that would be fighting for seats in the government now that
elections are almost here. The 1987 Constitution mandates government officials and
employees, elected and appointed, regular or temporary status, to file their SALN upon
assumption into office and every 30th of April every year. Section 8 of Republic Act No.
6713, or the Code of Conduct and Ethical Standards for Public Officials and Employees,
required that the declaration in the SALN must be made under oath. Meaning officials
need to take filing SALNs as a serious obligation that they should comply with. The
public ought to know what they have and what they owe before joining government, and
how these are growing or depleting over the years that they are in public service.

The Constitution
The Constitution,which is the fundamental law of the land,says that public officials must
disclose to the public copies of their SALNs. In fact, prescribed disclosure of SALNs by
senior-rank officials. It states: “In the case of the President, the Vice-President, the
Members of the Cabinet, the Congress, the Supreme Court, the Constitutional
Commissions and other constitutional offices, and officers of the armed forces with
general or flag rank, the declaration shall be disclosed to the public in the manner
provided by law.”

Over the years,a lot of high ranking officials in the Philippines have been involved in
scandals of faulty SALNs. Transparency is needed for good governance and not only this,
but this is also a state policy under the Constitution. In Section 8, Article II, the Charter
says: “Subject to reasonable conditions prescribed by law, the State adopts and
implements a policy of full public disclosure of all its transactions involving public
interest.”

Complementing this duty to disclose is the people’s right to access information in the
custody of public agencies that the Constitution also guarantees. Disclosure is required
precisely because SALNs are supposed to serve as instruments of such valued principles
as transparency and the people’s right to know on one hand, and accountability and good
governance on the other. A recent case of the Ombudsman, Fact Finding and Intelligence
Bureau VS Valeroso in 2007, the Highest court ruled that the law mandating full
disclosure of wealth in the SALN is a means of preventing the evil of unlawfully
acquiring wealth which then can help in minimizing corruption and maintain credibility
of an official’s public service.

SALN isn’t just a piece of paper that completes an aspiring government official or
agent’s requirements that he or she must submit. It must be taken seriously as it is the
means to achieve the policy of accountability of every officers and employee in thee
government.With the SALN,the public are able to monitor movement in the fortune of
public official;it is a valid check and balance mechanism to verify undisclosed properties
and wealth. With a more transparent government, we can expect if not good then a better
governance in our country.

III. References
IV.