2013 SALN

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, balaeand inso

4. Why is there a NEED FOR CHANGE? • 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. What was the ACTION TAKEN? • 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. What was the ACTION TAKEN? Issued Raised The revised Form was met with oppositions from several government sectors • Form is burdensome to fill out • The legal basis is not correct

7. What was the ACTION TAKEN? 15 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. TWGMembers 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 NewSALNForm CSC Resolution No. 13-00173 24 January 2013

10. LEGALBasis

11. Who are REQUIRED TO FILE? 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 holding career positions under TEMPORARY STATUS are required to file their SALN

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

14. Basic FEATURES 2 Nature of real properties was removed 3 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”

18. Basic INFORMATION In case of Joint Filing – all real and personal properties shall be declared, including paraphernal and capital properties 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

20. Declarant’sCHILDREN • Whether legitimate or illegitimate New column on Children’sAGE 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. REALProperties • 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. REALProperties • Properties which are immovable by nature • Improvements • May be declared separately or together with the land to which the improvement is attached

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

24. REALProperties • 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. REALProperties ASSESSED 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. REALProperties • 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. REALProperties • No Acquisition Cost • In the case of properties received gratuitously • Ex. – Donation or Inheritance

28. PERSONALProperties 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 ofASSETS 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 ofASSETS 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 • Sum of all assets (real and personal) less total liabilities

33. NETWORTH

34. EXCLUDEDin 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. SPOUSESboth in the Public Service

36. SALN Form Page 2

37. Business Interests and Financial Connections Relatives in the Government

38. 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. 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 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

42. RELATIVES within the 4th Degree

43. RELATIVES Others Included

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

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. Who can ADMINISTER OATH? • 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