By: Atty. Gregorio B. Austral, CPA

A reminder to our newly elected officials:
Lay your cards on the table

Public office is a public trust and all government officials and employees must at
all times be accountable to the people, serve them with utmost responsibility, integrity,
loyalty and efficiency, act with patriotism and justice, and lead modest lives. Upon
appointment [or election] to a public office, an officer or employee is required to take
his oath of office whereby he solemnly swears to support and defend the Constitution,
bear true faith and allegiance to the same; obey the laws, legal orders and decrees
promulgated by the duly constituted authorities; and faithfully discharge to the best of
his ability the duties of the position he will hold (City Mayor of Zamboanga vs. Court of
Appeals and Eustaquio C. Argana, G.R. No. 80270, Feb. 27, 1990).
Newly elected barangay and SK Officials must be reminded of an important
obligation under the law. Within 30 days after assumption of office, all elected and
appointed government officials and employees are required to submit their Statement
of Assets, Liabilities and Networth (SALN). Thereafter, public officials and employees
have to file their SALN annually on or before April 30 of every year and within 30 days
after separation from the service.
While many of those in government service consider the mere act of filing their
SALN as full compliance to the law, there are quite a number who ran into trouble in
not giving a careful thought and reflection on what should and should not be reflected
in the said report.
The SALN is basically a personal statement of financial condition of a government
official or employee. It is a statement under oath of what assets a public servant owns
and what liabilities he owes to his creditors at the end of the year. The difference
between the total assets and the total liabilities is the networth. It is also important to
disclose business interests and financial connections as this would help in determining
whether a public official or employee has conflict of interest in government transactions
he approves or where he has a participation.
The SALN is an important tool in preventing corruption. A simple comparison of
a public official’s networth at the beginning and end of the year may reveal a significant
increase in networth. When compared to the salary he receives from government and
his income from other legitimate sources, a significant increase in networth which is
disproportionate to his income raises the red flag that a government official or
employee is amassing unexplained wealth. Under Sec. 8 of R.A. 3019, if a public official
has been found to have acquired during his incumbency, whether in his name or in the
name of other persons, an amount of property and/or money manifestly out of
proportion to his salary and to his other lawful income, that fact shall be a ground for
dismissal or removal.
There is a need for a public official to carefully make an inventory of his assets
since a non-declaration of a single asset may cause him several cases such as violation
of R.A. 3019, Perjury, etc. It is also important that when an asset is acquired by loan or
credit, the corresponding liability must be declared to avoid making it appear that the
asset was acquired using government salary.

The preparation of the SALN should not be taken for granted because once a
graft case is filed at the Office of the Ombudsman, it is difficult to justify an omission or
a discrepancy. Aside from the Ombudsman, the BIR is also there to run after public
officials who have accumulated unexplained wealth.
As our elected officials take their oath and assume public office, the public
expects them to be forthright in the disclosure of their assets, liabilities and networth.
Public officials should not take advantage of their office as a lucrative means of self-
aggrandizement. Public office is not a business that yields profits. Public servants must
exhibit at all times the highest sense of honesty and dedication to duty.