SALN submission until April 30

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Saturday, March 31, 2012

CEBU City officials have until April 30 to submit their statements of assets, liabilities and net worth (SALN).

The City Government’s Human Resources and Development Office sent a memorandum to all elected official and government employees with salary grade 22 and over to file their SALNs, guided by the new format.

The revised SALN form involves specification of personal properties and other assets from “tangible” and “intangible.”


Tangible property “refers to anything which can be touched and includes both real property and personal property or movable property.”

On the other hand, intangible property “refers to property that has no intrinsic value, but is merely the representative or evidence of value, such as stock certificates, bond certificates, promissory notes, copyrights, franchises and the like.”

Other new items added in the format are: amount and sources of gross income, amount of personal and family expenses and amount of income taxes paid.

The revised SALN and the deadline will apply to all government employees and officials.

The format was changed since according to the Civil Service Commission, “(it) is not compliant with the requirement on annual detailed SALN.”

The revised form was based on the Code of Conduct and Ethical Standards for Public Officials and Employees, or Republic Act (RA) 6713, and the Anti-Graft and Corrupt Practices Act or RA 3019.

A provision in RA 6713 requires officials to submit “a true, detailed and sworn statement of assets and liabilities, including a statement of the amounts and sources of his income, the amounts of his personal and family expenses and the amount of income taxes paid for the next preceding calendar year.”

Published in the Sun.Star Cebu newspaper on March 31, 2012.

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