PUBLIC SERVICE ACCOUNTABILITY

ATTY. MARILYN E. TALDO Regional Director, CSC-CAR

Code of Conduct and Ethical Code of Conduct and Ethical Standards for Public Officials and Standards for Public Officials and EmployeesEmployees

CoverageCoverage

““All officials and employees in the All officials and employees in the government, elective and appointive, government, elective and appointive, permanent or temporary, whether in the permanent or temporary, whether in the career or non-career service, including career or non-career service, including military and police personnel. Whether military 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 Republic Act No. 6713 deals on the following:on the 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

Penalties Penalties

Civil Service CommissionCivil Service Commission

Has the primary responsibility for the Has the primary responsibility for the administration and enforcement of RA administration and enforcement of RA 6713, which among others includes the 6713, which among others includes the enforcement of the SA enforcement of the SA (Sec. 12, RA (Sec. 12, RA 6713)6713)

RA 6713, Section 8 RA 6713, Section 8 (Statements and Disclosure)(Statements and Disclosure)

““Public officials and employees have Public officials and employees have an obligation to accomplish and submit an obligation to accomplish and submit declarations under oath of, and the public declarations 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 and liabilities, net worth and financial and business interests including those of their business interests including those of their spouses and of unmarried children under spouses and of unmarried children under eighteen (18) years of age living in their eighteen (18) years of age living in their households.”households.”

Article XI, 1987 Philippine Article XI, 1987 Philippine ConstitutionConstitution

““Section 17. A public officer or employee Section 17. A public officer or employee shall, upon assumption of office and as shall, upon assumption of office and as often thereafter as may be required by often thereafter as may be required by law, submit a declaration under oath of law, 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 financial disclosure of financial connections or business connections or business interests; interests;

identification of relatives identification of relatives within the fourth degree of within the fourth degree of consanguinity or affinity, consanguinity or affinity, which also include which also include bilas, bilas, balae balae and and insoinso

Why one must file the SALN?Why one must file the SALN?

Government official/ employee occupies Government official/ employee occupies a position vested with public trust. Thus, a position vested with public trust. Thus, requiring him/her to put public interest requiring 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 the The primary use of the information on the SALN form is to exhibit SALN form is to exhibit TRANSPARENCY & ACCOUNTABILITY.TRANSPARENCY & ACCOUNTABILITY.

Why is there a need for Why 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 cannot As a result of such, government agencies cannot fully prosecute erring officials with regard to fully prosecute erring officials with regard to unexplained wealth.unexplained wealth.

To remove the confusion in the filling up of the To remove the confusion in the filling up of the SALN Form.SALN Form.

What was the action taken?What was the action taken?

CSC constituted a Technical Working Group.CSC constituted a Technical Working Group.

PURPOSE: To review the SALN Form in order to PURPOSE: To review the SALN Form in order to cure its incompleteness and to make the same in cure 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 Form In 2011, CSC issued the Revised SALN Form incorporating the agreements made during the incorporating the agreements made during the SALN-TWG meetings.SALN-TWG meetings.

What was the action taken?What was the action taken?

However, the Revised SALN Form was met with However, 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 action What was the action taken?taken?

On March 15, 2012, CSC resolved to defer the On March 15, 2012, CSC resolved to defer the use of the Revised SALN Form and allowed use of the Revised SALN Form and allowed the use of the previous form (1994 SALN the use of the previous form (1994 SALN Form).Form).

On March 16, 2012, the Commission agreed On March 16, 2012, the Commission agreed to re-constitute the TWG to resolve the issues to 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 governments national and local governments state universities and colleges, and state universities and colleges, and government-owned and controlled corporations government-owned and controlled corporations

(GOCC) and their subsidiaries, with or without original (GOCC) and their subsidiaries, with or without original chartercharter

Who are exempted from Who are exempted from filing?filing?

Those serving in honorary capacity;Those serving in honorary capacity; Laborers; and Laborers; and Casual or temporary workers.Casual or temporary workers.

However, those holding career positions However, those holding career positions under under temporary statustemporary status are required to file their are required to file their SALN. SALN.

When to file?When to file?

NEW ENTRANT FILING: Due within 30 NEW ENTRANT FILING: Due within 30 calendar days from assumption to office; calendar days from assumption to office; information must be as of declarant’s first information must be as of declarant’s first day of serviceday of service

ANNUAL FILING: Due not later than April ANNUAL FILING: Due not later than April 30 of every year; information as of 30 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 after SEPARATION: 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.


Declaration of nature of real properties was Declaration 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 fair The basis of assessed value and current fair market value was clarified, that is, it should be the market value was clarified, that is, it should be the amount found in tax declaration of the real amount found in tax declaration of the real properties.properties.


On the filing of spouses who are both government On the filing of spouses who are both government employees, the manner by which they should file employees, the manner by which they should file their SALN was clarified.their SALN was clarified.

Identification of relatives is required to be “to the Identification of relatives is required to be “to the best of my knowledge” and the other declarations best of my knowledge” and the other declarations are “true and correct statements”are “true and correct statements”


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 the Most of the changes have been made in the guidelines clarifying matters raised in previous guidelines clarifying matters raised in previous years.years.

How does one fill out the How does one fill out the SALN Form?SALN Form?

Fill it out together with the Guidelines which was arranged Fill it out together with the Guidelines which was arranged to match the sequence of information needed from the to match the sequence of information needed from the declarant.declarant.

Basic InformationBasic Information

Basic InformationBasic Information

DECLARANT isDECLARANT is single or single or married but whose spouse is not in the married 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


DESCRIPTION - DESCRIPTION - land only or land with building, a land only or land with building, a house and lot, condominium unit, or an house and lot, condominium unit, or an improvement such as an extension or garage, and improvement such as an extension or garage, and the like.the like.

IMPROVEMENTSIMPROVEMENTS – – refer to all works that are constructed or introduced to refer to all works that are constructed or introduced to

the land, or repairs or improvements made to the land the 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 land may be declared separately or together with the land to which it is attachedto which it is attached


ACQUISITION COSTACQUISITION COST – – amount of money paid to acquire or own amount of money paid to acquire or own

somethingsomething also refers to the amount of expenses incurred also refers to the amount of expenses incurred

for improvements introduced on a real for improvements introduced on a real property property

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 and In all real properties, the fair market value and

assessed value as found in the tax declaration assessed value as found in the tax declaration shall be declared.shall be declared.

Declarant to indicate/disclose those real Declarant to indicate/disclose those real properties already titled or registered under properties already titled or registered under his/her name, spouse or unmarried children his/her name, spouse or unmarried children below 18 years of age & living in his/her below 18 years of age & living in his/her household; including those covered by a deed of household; including those covered by a deed of sale, inherited or subject of extra-judicial sale, 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 the the proportionate amount of his share in the property property

PROPERTIES SUBJECT OF A CONTRACT TO SELLPROPERTIES SUBJECT OF A CONTRACT TO SELL - the - the amount already paid shall be declared as personal amount already paid shall be declared as personal property property

MORTGAGED PROPERTYMORTGAGED PROPERTY – the actual purchase price – the actual purchase price is the acquisition costis the acquisition cost LIABILITY to be declared shall be the outstanding balance LIABILITY to be declared shall be the outstanding balance

of the loan as of December 31 of the preceding yearof the loan as of December 31 of the preceding year

LiabilitiesLiabilities

Refer to financial liability or anything that can Refer 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 money amount of money that one still owes on the loan as of December that one still owes on the loan as of December 31 of the preceding calendar year 31 of the preceding calendar year

Computation of Net WorthComputation of Net Worth

NET WORTHNET WORTH - sum of all assets (real and personal) - sum of all assets (real and personal) less total liabilities less total liabilities

In real properties, the In real properties, the acquisition costacquisition cost shall be shall be used in the computation of the net worth used in the computation of the net worth

In personal properties, the In personal properties, the acquisition costacquisition cost or or amount/value of moneyamount/value of money shall be used in the shall be used in the computation of the total net worth computation of the total net worth

What are excluded in the What are excluded in the computation?computation?

Properties of unmarried children below 18 years Properties of unmarried children below 18 years of age living in the declarant’s household of age living in the declarant’s household

Paraphernal or capital properties of declarant’s Paraphernal or capital properties of declarant’s spousespouse

Spouses who are both Spouses who are both public officers or employeespublic officers or employees

In case of In case of separate filingseparate filing paraphernal or capital properties shall not be included paraphernal or capital properties shall not be included

in the computation of the declarant’s net worth in the computation of the declarant’s net worth In case of In case of joint filingjoint filing

the total assets of the spouses shall include their the 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 Connectionsand Relatives in the and 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 from in 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 or connections with any business enterprise or entity, whether as a consultant, adviser and the entity, whether as a consultant, adviser and the like, with an expectation of remuneration for like, with an expectation of remuneration for services renderedservices rendered

Nature of InterestNature of Interest

refers to existing interest or connection in any refers 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 business legal consultant or adviser, financial or business consultant, and the like consultant, and the like

Relatives in the GovernmentRelatives in the Government

Relatives Within the 4th Relatives Within the 4th DegreeDegree

AFFINITYAFFINITY - relationship of a husband to the blood - relationship of a husband to the blood relatives of his wife, or a wife to the blood relatives of his wife, or a wife to the blood relatives of her husband relatives of her husband

CONSANGUINITYCONSANGUINITY - relationship by blood from the - relationship by blood from the same stock or common ancestor same stock or common ancestor


Consanguinity Affinity

1st degree ParentsChildren

Parents-in-law

2nd degree GrandparentsGrandchildren

Siblings

Grandparents-in-lawBrother-in-law

Sister-in law


Consanguinity Affinity

3rd degree Uncle/AuntNephew/Niece

Uncle/Aunt-in-lawNephew/Niece-in-law

4th degree 1st Cousin 1st Cousin-in-law

DECLARANT

Parents

Brothers/Sisters

Nephews/ Nieces

Grand-parents

GreatGrand-parent

Brothers/Sisters of

Grand-parents

1 2

2

34

Uncles/Aunts

1st DegreeCounsin/s

3

4

3

Children

Grandchildren

Great Grandchildren

GreatGreat

Grandchildren

1

2

3

4

GrandNephews/

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-

law law BilasBilas

declarant’s brother-in-law's wife or sister-in-law's declarant’s brother-in-law's wife or sister-in-law's husband husband

InsoInso appellation for the wife of an elder brother or male appellation for the wife of an elder brother or male

cousin cousin

Certification and SignatureCertification and Signature

Certification and SignatureCertification and Signature

Declaration should be true and correct statementsDeclaration should be true and correct statements

Identification of the relatives is only to the best of Identification of the relatives is only to the best of the declarant’s knowledgethe declarant’s knowledge

Both spouses should sign, whether in the Both spouses should sign, whether in the government or private sectorgovernment or private sector

If signature cannot be acquired, an explanation If signature cannot be acquired, an explanation should be attached should be attached

PaginationPagination

The format should indicate the total number of The format should indicate the total number of pages of the SALN in case additional sheets are pages 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 the name of the

declarantdeclarant positionposition agency nameagency name year covered year covered

by the SALN, by the SALN, shall be shall be

signed on signed on each pageeach page

Who can administer oath?Who can administer oath?

The heads of agenciesThe heads of agencies Those authorized by the head of agency to Those 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 in The authority to administer oath must be in writing.writing.

Other remindersOther reminders

No unnecessary markings.No unnecessary markings. Fill all applicable information. Otherwise, write Fill 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 Public OfficersViolations of Public Officers

Failure of an official or employee to submit Failure of an official or employee to submit his/her SALN; andhis/her SALN; and

Failure to disclose or misdeclaration of any Failure to disclose or misdeclaration of any asset, liability, business interest, financial asset, liability, business interest, financial connection, and relative in the government in connection, 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 of AgencyViolation of Head of Agency

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 Compliance 10, s. 2006, in relation to the Review and Compliance Procedure in the Filing and Submission of the SALN Procedure in the Filing and Submission of the SALN Form Form

PENALTYPENALTY FIRST OFFENSE : suspension of one (1) month and one FIRST 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 & COMPLIANCE COMPLIANCE COMMITTEECOMMITTEE

* * Review and Compliance CommitteeReview and Compliance Committee

Pursuant to Pursuant to Rule VIII of the Rules Rule VIII of the Rules Implementing the Code of Conduct and Implementing the Code of Conduct and Ethical Standards for Public Officials Ethical Standards for Public Officials

andand Employees, as amended by CSC Employees, 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 review establishment of a standard review and and compliance procedure for the review of compliance procedure for the review of SALNSALN), a ), a Review and Compliance Committee Review and Compliance Committee is is composed of acomposed of a Chairman Chairman and and two (2) two (2) MembersMembers who shall evaluate the SALN Form who shall evaluate the SALN Form submitted to determine whether it was submitted to determine whether it was submitted submitted on on timetime, accomplished , accomplished completelycompletely and and proper in proper in formform..

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 & Agenciesof 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. 2013 CSC RES. NO. 1300174 d. Jan. 24. 2013 [amended Secs. 3 & 4 of Res. No. 06-0231 [amended Secs. 3 & 4 of Res. No. 06-0231 d. Feb. 1, 2006]; MC No. 3, d. Jan. 24, 2013d. Feb. 1, 2006]; MC No. 3, d. Jan. 24, 2013

““Section 3. Ministerial Duty of the Head of Section 3. Ministerial Duty of the Head of Office to Issue Compliance Order.Office to Issue Compliance Order.

Within five (5) days from receipt of the Within five (5) days from receipt of the aforementioned list and recommendation, it aforementioned list and recommendation, it shall be the ministerial duty of the Head of shall be the ministerial duty of the Head of Office to Office to

an order requiring those who have an order requiring those who have incomplete data in their SALN to incomplete data in their SALN to correct/supply the desired information and correct/supply the desired information and those who did not file/submit their SALNs to those who did not file/submit their SALNs to comply within a non-extendible period of comply within a non-extendible period of thirty (30) days from receipt of the said thirty (30) days from receipt of the said Order.”Order.”

““Section 4. Sanction for Failure to Section 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 to Failure of an official or employee to correct/submit in accordance with the procedure correct/submit in accordance with the procedure and within the given period pursuant to the and within the given period pursuant to the directive in Section 3 hereof shall be a ground directive in Section 3 hereof shall be a ground for disciplinary action. The Head of Office shall for disciplinary action. The Head of Office shall issue a show-cause order directing the official or issue a show-cause order directing the official or employee concerned to submit his/her comment employee concerned to submit his/her comment or counter-affidavit; and if the evidence so or counter-affidavit; and if the evidence so

so warrants, proceed with the conduct of the so warrants, proceed with the conduct of the administrative proceedings pursuant to the administrative proceedings pursuant to the Revised Rules on Administrative Cases in the Revised Rules on Administrative Cases in the Civil Service (RRACCS), CSC Resolution No. Civil Service (RRACCS), CSC Resolution No. 1101502 dated November 8, 2011. The 1101502 dated November 8, 2011. The offense of failure to file SALN is punishable offense 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 the Second Offense – Dismissal from the service service

Public officials and employees who fail to Public officials and employees who fail to comply within the thirty (30) day period required comply within the thirty (30) day period required under Section 3 hereof or who submit their SALNs under Section 3 hereof or who submit their SALNs beyond the said period shall be considered as not beyond the said period shall be considered as not having filed their SALNs, and shall be made liable having filed their SALNs, and shall be made liable for the offense of Failure to File SALN with a penalty for the offense of Failure to File SALN with a penalty of suspension of one (1) month and one (1) day to of suspension of one (1) month and one (1) day to six (6) months for the first offense, and dismissal six (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 to Heads of agencies/offices who fail to comply with the provisions of CSC comply 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 for 2006, as amended, shall be liable for Simple Neglect of Duty, which shall be Simple Neglect of Duty, which shall be punishable by suspension of one (1) month punishable by suspension of one (1) month and one (1) day to six (6) months for the and one (1) day to six (6) months for the first offense and dismissal from the service first offense and dismissal from the service for the second offense.”for the second offense.”

PUBLIC SERVICE ACCOUNTABILITY

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