2012 SAsaln LN Lecture.ppt

7/28/2019 2012 SAsaln LN Lecture.ppt

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Revised Statement of Assets,

Liabilities and Net Worth (SALN)

Form


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BASES FOR FILING OF SALN

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 statement of

assets, liabilities, and net worth (SALN).

SEC 17, ART XI, 1987 Constitution


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SEC 8, RA 6713 (dtd 20 Feb 1989)

(CODE OF CONDUCT AND ETHICAL STANDARDS FORPUBLIC OFFICIALS AND EMPLOYEES)

Statement and Disclosure - Public officials

and employees have an obligation to accomplishand submit declaration under oath of, and the

public has the right to know, their assets, liabilities,

net worth and financial and business interestincluding those of their spouse and of unmarried

children under eighteen (18) years of age living in

their household.

BASES FOR FILING OF SALN


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SANCTION

Public Officials and Employee Any of

the following acts shall constitute a

violation of Section 8 of R.A. No 6713 orthe Code of Conduct and Ethical

Standards for Public Officials and

Employees, and shall be punishable by:

SANCTIONSSANCTIONS


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SANCTION

Suspension of one (1) month andone (1) day to six (6) months for the

first offense.

Dismissal from the service for the

second offense.

SANCTIONSSANCTIONS


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It is a sworn declaration by a public

official and employee including of

his/her spouse and unmarried childrenbelow 18 years of age living in their

household of their true and complete

declaration of:

WHAT IS SALN?


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Assets, Liabilities and Net worth

Disclosure of Business Interests,

Financial Connections

Relatives in the government service

(within the 4th Degree of consanguinity

or affinity)

As of 31 December of the preceding

year.

WHAT IS SALN?


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All Public Officials and employees shall

file, under oath, their SALN and DBIFC and

those of their spouse and unmarried

children under 18 years of age living in

their household except those;

Honorary capacity

Laborers

Casual or temporary workers

WHO SHALL FILE?


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Married couples who are both in thegovernment service may file the required

SALN either J ointlyor Separately.

Single or Married but whose spouse is

not in the government service, he/she shall

mark Not Applicable.

WHO SHALL FILE?


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Public officials occupy a position

that is vested with public trust. It

requires us to put the public interests

over and above our own.

SALN exhibits transparency and

accountability in public office.

WHY FILE?


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1. Within thirty (30) days afterassumption of office, statements of which

must be reckoned as of his first day of

service;

2. On or before April 30 of every year

thereafter, statements of which must bereckoned as of the end of the preceding

year; and

WHEN TO FILE?


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3. Within thirty (30) days after

separation from the service, statements ofwhich must be reckoned as of his last day

of office.

WHEN TO FILE?


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TSg Edgardo A Francisco 769120 PAF

A.Personal information

* Assignedat OESPA, PAF in CJVAB, Pasay City

* Lives in Block 24 Lot 04, Signal Village, Taguig City

* Married to Mrs May Rose A Francisco, a Computer

Programmer at I.T. Dept, City Hall, Makati.

* Have 4 unmarried children below 18 y/o living in

their household namely: Henry, Angelo, Vicky, and

Syndrix.

Illustrative Example


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31 December 2012

Francisco, Edgardo A TSg/769120

OESPABlock 24 Lot 04, Signal Village, HPAF, CJVAB,

Pasay City

Francisco, May Rose A Computer ProgrammerI.T. DEPT

Taguig City

City Hall, Makati

Francisco, Henry A 01 Jan 2001Francisco, Angelo A

12

08 May 2003Francisco, Vicky A

9

21 Sep 2007Francisco, Syndrix A

5

29 Jan 2009 3

JOINT FILING WITH WIFE WORKING IN GOVT


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31 December 2012

Montebon, Raymond A A2C/892150

OESPABlock 24 Lot 04, Armor Village, HPAF, CJVAB,

Pasay CityPasig City

N/A N/AN/A

N/A N/A

SINGLE INDIVIDUAL


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31 December 2012

Montebon, Raymond A A2C/892150

OESPABlock 24 Lot 04, Armor Village, HPAF, CJVAB,

Pasay CityPasig City

Montebon, Marifil M House Wife

01 Jan 2003Montebon, Angelo M 10

MARRIED, WIFE NOT WORKING


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ASSETS

- Any physical thing whichis capable of being owned with

monetary value. It is categorized

into:

A. REAL PROPERTY

B. PERSONAL PROPERTY


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REAL PROPERTY
http://images.google.com.ph/imgres?imgurl=http://www.english-heritage.org.uk/upload/img_400/as_archaeoinvest_haugh02.jpg&imgrefurl=http://www.english-heritage.org.uk/server/show/conMediaFile.5580&h=200&w=250&sz=15&tbnid=1GXcKaZODQWgBM:&tbnh=84&tbnw=106&hl=tl&start=15&prev=/images?q=fishpond&svnum=10&hl=tl&lr=&sa=Nhttp://images.google.com.ph/imgres?imgurl=http://www.wirednewyork.com/landmarks/esb/images/empire_state_building_entrance.jpg&imgrefurl=http://www.wirednewyork.com/landmarks/esb/default.htm&h=800&w=600&sz=96&tbnid=YsZNctjl_MUIlM:&tbnh=142&tbnw=106&hl=tl&start=8&prev=/images?q=building+&svnum=10&hl=tl&lr=http://images.google.com.ph/imgres?imgurl=http://www.threedee.co.nz/projects1998-1.jpg&imgrefurl=http://www.threedee.co.nz/projects.html&h=370&w=550&sz=70&tbnid=aTMQsyqOMZ1hkM:&tbnh=87&tbnw=130&hl=tl&start=13&prev=/images?q=house+and+lot&svnum=10&hl=tl&lr=


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(a) DESCRIPTION - includes lot, houseand lot, condominium units including

improvements

(b) KIND - according to their use

includes residential, commercial,

industrial, agricultural, and mixed use

REAL PROPERTY

REAL PROPERTY


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- Property that is immovable such as: Land or lot,

House or Buildings,

Trees and plants that are attached to the land, Painting, animal houses or objects that are

attached to an immovable in a fixed or

permanent manner, Machinery which you intend to use in a building

or land, mines, docks and contracts for public

works (Art. 415, Civil Code)

REAL PROPERTY


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Lot

House & Lot

Condominium Improvements

(extension orgarage, fencing,refilling)


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Residential

Commercial Industrial

Agricultural

Mixed Use


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Location of Real Property

-Indicate the city/municipality and Provincewhere the property is located

(i.e. 12-27 St., Bilo Village, Taguig City)


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Amount indicated in the Tax

Declarations of the real

property involved

Amount indicated as Market

Value in the Tax Declaration

of real properties concerned


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Mode of Acquisition

The manner by which the property cameto be owned by you, your spouse, or yourchild.

Examples:

- Purchase - Inheritance

-Installment - Donation

Year Acquired


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ACQUISITION COST- the amount money paid to acquire

or own something.- the amount of expenses incurredfor improvements introduced on a realproperty.

- the acquisition cost shall be madethe basis for computing declarants networth.

Ill strati e E ample


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REAL PROPERTIES

A.

Residential House and Lot at Signal Village,

Taguig City.

Purchased in 2003 in the amount ofP350,000.00

Titled to TSg and Mrs Francisco.

As of 31 Dec 2012, the MARKET VALUE isP600,000.00 and ASSESSED VALUE is

P500,000.00 as stated in the tax

declaration.

ILLUSTRATIVE EXAMPLEIllustrative Example



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REAL PROPERTIES

B.

Mrs Francisco inherited a parcel of

Agricultural land from her parents at Mataas

na Kahoy, Batangas in 2004. As of 31 Dec 2012, Assessed Value is

P150,000.00 and Fair Market value is

P250,000.00 respectively as stated in thetax declaration of real property.

NOACQUISITION COST shall be declared.

ILLUSTRATIVE EXAMPLEIllustrative Example


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H/L(Titled) Taguig 2003500K 600K CashResidential

Land Batangas 2004Agricultural Inherit150K 250K

P350,000.00

P350,000.00


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Personal Property
http://rds.yahoo.com/S=96062857/K=CARS/v=2/SID=w/l=II/R=3/SS=i/OID=d9327de32845a9d2/SIG=1aqpk8rhd/EXP=1139029767/*-http://images.search.yahoo.com/search/images/view?back=http://images.search.yahoo.com/search/images?p=CARS&ei=UTF-8&fr=sfp&x=wrt&w=1024&h=768&imgurl=www.blackelnino.com/pix/Cars.jpg&rurl=http://www.blackelnino.com/pix&size=144.2kB&name=Cars.jpg&p=CARS&type=jpeg&no=3&tt=2,694,580&ei=UTF-8http://images.google.com.ph/imgres?imgurl=http://www.indo.com/shops/satya/jewelry.240x287.jpg&imgrefurl=http://www.indo.com/shops/satya/&h=287&w=240&sz=23&tbnid=8E0JjEZ2EGGs1M:&tbnh=110&tbnw=91&hl=tl&start=6&prev=/images?q=jewelries&svnum=10&hl=tl&lr=&sa=Nhttp://images.google.com.ph/imgres?imgurl=http://www.chg.es/of/images/of7.jpg&imgrefurl=http://www.chg.es/of/de/a_ambients.htm&h=295&w=400&sz=17&tbnid=YOc563aXq7CHKM:&tbnh=88&tbnw=120&hl=tl&start=9&prev=/images?q=furnitures+&svnum=10&hl=tl&lr=http://images.google.com.ph/imgres?imgurl=http://wfmynews2.com/assetpool/images/05713175456_CFA%2520INVESTMENTS.JPG&imgrefurl=http://wfmynews2.com/2wtk/callforaction_article.aspx?storyid=44684&h=188&w=250&sz=58&tbnid=ACHr9doOZS1X9M:&tbnh=79&tbnw=106&hl=tl&start=19&prev=/images?q=investments&svnum=10&hl=tl&lr=


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Personal Property

Any property that can be moved from

one location to another such as:

Jewelry

Appliances

Furniture

Motor vehicles

Other tangible/movable properties

Personal Property


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Personal Property

Investments

Cash on hand or in bank

Negotiable instruments

Securities

Stocks

Bonds


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-Jewelry- Appliances

-Furniture

- Motor vehicles- Other tangible/movable

properties

-Investments

- Cash on hand or in bank- Negotiable instruments- Securities-

Stocks- Bonds


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-the amount paid for thepurchase of the property.- the principal amount ofobligation based on thepurchase agreement for

properties purchased oninstallment basis




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PERSONAL PROPERTY

A.

A 50 Sqm condo unit (Untitled) at Sucat

was acquired in 2006 from Camella

Development Corporation for P 1 M.

The property was collateralized with the

developer.

Illustrative ExampleIllustrative Example



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PERSONAL PROPERTY


Year

Acquired

As of

31 Dec 2012

LANDBANK / RCBC 2008 35,000.00

ACDI, AMWSLAI &

AFPSLAI

2009 55,000.00

Remaining CASH ONHAND

2012 15,000.00

TOTAL P 105,000.00

B. CASH ON HAND / BANK DEPOSITS



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PERSONAL PROPERTY


C. JEWELRIES

Year

Acquired

Acquisition

Cost

WEDDING RING 1997 20,000.00

OTHERS (Specify) 2004 5,000.00

P 25,000.00



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PERSONAL PROPERTY


D. FURNITURES

Items Year

Acquired

Acquisition

Cost

SALA SET 2001 10,000.00

CABINET / SHELVES 2004 15,000.00

BEDS 2005 10,000.00

ANTIQUE COLLECTION 2002 15,000.00

P 50,000.00



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PERSONAL PROPERTY


E. APPLIANCES

Items Year

Acquired

Acquisition

Cost

LED TV 2012 25,000.00

REFRIGERATOR 2007 15,000.00

LAPTOP 2012 35,000.00

ELECTRIC FANS 2002 5,000.00

WASHING

MACHINES/SPINNER

2003 10,000.00

GAS RANGE / OVEN 2004 15,000.00

AUDIO SET 2002 15,000.00

P 120,000.00



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PERSONAL PROPERTY


F. PISTOL

ItemYear

Acquired

Acquisition

Cost

CAL. 45 2011 P 25,000.00



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PERSONAL PROPERTY


G. VEHICLES

Brand New Toyota Vios 1.3J purchased

thru Car loan by Mrs Francisco in 2009 from

Union Bank payable for 5 years amounting

toP600,000.00.



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PERSONAL PROPERTY


H. TIME DEPOSIT

Peso Time Deposit in the name of TSg and

Mrs Francisco since 2007 with a remaining

balance of P60,000.00as of 31 Dec 2012.

Share of Stocks from San Miguel Corp by

Mrs Francisco amounting toP100,000.00 since

2010.

I. STOCKS


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DESCRIPTION YEAR ACQUIRED ACQUISITION COST/AMOUNT

Condo unit 2006 1,000,000.00

Cash on hand/Bank

deposits2008-2012 105,000.00

Jewelries 25,000.00

Furnitures 2001 50,000.00Appliances 2002 120,000.00

Pistol 2011 25,000.00

Toyota Vios 2009 600,000.00

Time Deposits 2007 60,000.00

San MiguelCorp(Stocks)

2010 100,000.00

b. Personal Properties

Subtotal : P 2,085,000.00TOTAL ASSETS (a+b):

(P 350,000.00 + P 2,085,000.00)P 2,435,000.00


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LIABILITIES
http://rds.yahoo.com/S=96062857/K=PHILIPPINES+CREDIT+BANK/v=2/SID=w/l=II/R=12/SS=i/OID=eb84f70cf2bd3950/SIG=1cq9kh3tp/EXP=1139021511/*-http://images.search.yahoo.com/search/images/view?back=http://images.search.yahoo.com/search/images?p=PHILIPPINES+CREDIT+BANK&ei=UTF-8&x=drt&w=137&h=126&imgurl=www.plantersbank.com.ph/images/pdb_citi.jpg&rurl=http://www.plantersbank.com.ph/sme-news-04162004-02.html&size=34.7kB&name=pdb_citi.jpg&p=PHILIPPINES+CREDIT+BANK&type=jpeg&no=12&tt=37&ei=UTF-8http://images.google.com.ph/imgres?imgurl=http://www.hudcc.gov.ph/image/pag-ibig%2520logo.jpg&imgrefurl=http://www.hudcc.gov.ph/&h=1951&w=1787&sz=345&tbnid=4sf41bjG9r1XaM:&tbnh=150&tbnw=137&hl=tl&start=1&prev=/images?q=PAG-IBIG&svnum=10&hl=tl&lr=http://images.google.com.ph/imgres?imgurl=http://www.militarydebtfree.com/images/drowning2b.gif&imgrefurl=http://www.militarydebtfree.com/&h=191&w=200&sz=14&tbnid=gkznqbWZV06EMM:&tbnh=94&tbnw=99&hl=tl&start=6&prev=/images?q=military+debt&svnum=10&hl=tl&lr=&sa=N


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LIABILITIES

Refers to financial liability or

anything that can result to a

transfer or disposal of an assetsuch as:

LIABILITIES


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LIABILITIES

Remaining balance of loans

from:

Banks

Financial Institutions

GSIS / PAG-IBIG Personal

Multi-purpose

Salary Calamity


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The amount of

money that one stillowes on the loan asof December 31 of

the precedingcalendar year.

Such as:

Banks, FinancialInstitutions, GSIS,

Personal,Multipurpose,Salary, & Calamityloans

Ex. (Mr AndrewFrancisco), BDO,PAG-IBIG, MBAI,ACDI, AMWSLAIetc.



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1. Personal Loan (2011) from TSg Franciscos

brother, balance amounting to P 50,000.00

2. Bank Loan balance of Mrs Francisco from

Union Bank to finance the car loan since

2009.

- Has outstanding balance of P 200,000.00

as of 31 Dec 2012

LIABILITIES




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3. Loan with Camella for the acquisition of the

Condo Unit at Sucat, Paranaque.

- Has outstanding balance ofP500,000.00as of 31 Dec 2012

LIABILITIES


4. Accounts payable to BDO Credit Cardamounting to P15,000.00as of 31 Dec 2012.



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5. Salary/Calamity Loans

Institution

Yr

Acquired

Principal

Amount

Balance

as of 31 Dec 2012

ACDI 2012 200,000.00 175,000.00

AMWSLAI 2011 100,000.00 50,000.00

AFPSLAI 2010 100,000.00 35,000.00

LIABILITIES



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NATURE NAME OF CREDITORS OUTSTANDING BALANCE

Personal loan Brother (Andrew) PhP 50,000.00

Loan with Camella Camella Developer Corp 500, 000.00

Bank loan Union Bank 200,000.00

Salary loan ACDI 175,000.00

Salary loan AMWSLAI 50,000.00

Calamity loan AFPSLAI 35,000.00

Bank Credit BDO 15,000.00

LIABILITIES*

* Additional sheet/s may be used, if necessary.

TOTAL LIABILITIES : PhP 1,025,000.00NET WORTH : Total Assets less Total Liabilities


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Sum of all assets (real & personal)less total liabilities.

NW = TA - TL

Php 2,435,000.00 - Php 1,025,000.00 = Php 1,410,000.00


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Business Interests and Financial Connections


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Business Interest

- Any existing interest in any business enterpriseor entity, whether as proprietor, investor, promoter,

partner, shareholder, officer, managing director,

executive, creditor, or owner, with an expectation of

return on capital and industry.

Financial Connection

- Any existing connection with any business

enterprise or entity whether as lawyer, legal consultantor adviser, financial or business consultant, accountant,

auditor and the like, with an expectation of remuneration

for service.


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N/A N/A N/A N/A


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May Rose A Francisco Bicutan, TaguigLENDING BUSINESS

- OWNERAug 2006

Signal Village, Taguig CONVENIENCE STORE- PROPRIETOR

Feb 2005Edgardo A Francisco


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Relatives in the Government


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4th Civil Degree

CONSANGUINITY- your blood relatives.

AFFINITY- blood relatives of your spouse.

.

1st Degree ofConsanguinity

1st Degree ofAffinity

Father Father-in-law

Mother Mother-in-lawSon

Daughter



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4th Civil Degree

2nd Degree of

Consanguinity

2nd Degree of

Affinity

Brother/Sister Brother/Sister-in-law

Grandmother /Grandfather Grandmother /Grandfather-in-law

Grandson /Granddaughter Grandson /Granddaughter-in-law



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4th Civil Degree

3rd Degree of

Consanguinity

3rd Degree of

Affinity

Nephew Nephew-in-law

Niece Niece-in-law

Uncle Uncle-in-law

Auntie Auntie-in-law



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4th Civil Degree

4th Degree of

Consanguinity

4th Degree of

Affinity

First Cousin First Cousin-in-law



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Balae - a parent of the declarants son-in-law or daughter-in-law.

Bilas - a declarants brother-in-laws wifeor sister-in-laws husband.

Inso - the appellation for the wife of anelder brother or male cousin.


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N/A N/A N/A


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MSg Ryan A Francisco Brother 530 ABW, EAABF/Sgt

Mr. Bryan A Torres DPWHSurveyorUncle

Atty Allen A Santos OmbudsmanLawyerCousin


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Statement of Oath


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Pertains to the certification that theentries made are true and correct

statements of your SALN and DBIFC,

including those of your spouse andchildren below 18 years of age living in

your household, and relatives in the

government within the fourth civil degree

of consanguinity or affinity.

Statement of Oath


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Pertains to the authorization to

Ombudsman or his/her duly authorized

representatives to obtain and secure from all

government agencies, documents that will

show assets, liabilities, net worth, businessinterest and financial connections including

those of your spouse and children below 18

years of age living in your household covering

previous years to include the year of your firstassumption of office in government.


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CPT VICTORIA A BILO PAF

AFP-IDAF12-E-16807

24 SEP 2012

10 APRIL 2013

10th APRIL 2013

OFFICE-IDCP-025670

11 MAY 2012

Head of Agency ordelegated authority Authority to administer

oath must be in writing

WHERE SALN ARE FILED


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WHERE SALN ARE FILED

OFFICES

COL

to GEN

2LT

to LTC EP CE1. Office of the President 2. Dep Ombudsman for the

Military

3. IRMO, Civil ServiceCommission

4. OESPA, AFP 5. OESPA, PAF 6. Unit File

Personal File

Total number of copies 7 6 4 5

OTHER MATTERS


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ALL COPIES OF SALN MUST BEREPRODUCED BACK-TO-BACK AND

ORIGINALLY SIGNED BY THE HEAD OF

OFFICE OR DELEGATED AUTHORITY.AUTHORITY MUST BE IN WRITING.

SUBMIT YOUR SALN TO YOUR

UNIT OESPA ACCDG TO NR OF COPIES

REQUIRED. ALL COPIES MUST BE IN

LEGAL SIZE PAPER

OTHER MATTERS


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ADDITIONAL SHEETS MAY BE USED, IFNECESSARY. IT SHALL INDICATE THENAME OF THE DECLARANT, HIS/HERPOSITION AND AGENCY NAME, THE YEARCOVERED BY THE SALN, AND SHALL BESIGNED ON EACH PAGE.

IF THE SPOUSE IS NOT A PUBLICOFFICER OR EMPLOYEE, THEDECLARANT SHALL STILL CAUSEHIM/HER TO SIGN THE SALN.

OTHER MATTERS


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IN CASE OF NON-COMPLIANCE WITHTHE SIGNATURE OF THE SPOUSE, AN

AFFIDAVIT OF EXPLANATION SHOULD

BE ATTACHED.

THE DECLARANT IS STRICTLY

REQUIRED TO FILL ALL APPLICABLEINFORMATION IN THE SALN FORM OR

MARKED WITH N/A OR NOT

APPLICABLE.

OTHER MATTERS


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UNIT OESPA, UPON RECEIPT OF

THE SALN, WILL RETURN THE FILERS

INDIVIDUAL / PERSONAL FILE

USE UNIT STAMP PAD, INDICATETHEREIN THE DATE OF RECEIPT AND

THE PRINTED NAME WITH SIGNATURE

OF THE PERSON WHO RECEIVED THESALN

OTHER MATTERS


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UNIT OESPA ARE RESPONSIBLE IN THE

CORRECTNESS / COMPLETENESS OF

SALN FORMS PRIOR TO SUBMISSION

TO HIGHER HEADQUARTERS.

CHIEF/ HEAD OF PERSONNEL/ ADMIN

DIVISION OR UNIT/ HRMO SHALL

EVALUATE THE SALN TO DETERMINEWHETHER SAID STATEMENTS HAVE

BEEN PROPERLY ACCOMPLISHED.

OTHER MATTERS


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MAY BE HANDWRITTEN (LEGIBLY),COMPUTERIZED OR TYPEWRITTEN PROVIDEDSIGNATURE IS ORIGINAL.

NO UNNECESSARY MARKINGS.

TRANSMITTAL TO OESPA, HPAF SHOULD BE

SEGREGGATED SEPARATELY AND SHOULD

CONTAIN THE ROSTER OF TROOPS OF YOURUNIT IN EXCEL FORM ARRANGED IN

ALPHABETICAL ORDER AND SHOULD BE INTHE FORMAT AS FOLLOWS.

SAMPLE TRANSMITTAL


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SURNAMEFIRST

NAME

MI RANKSERIAL

NR

NET

WORTH

GOVT

ID NR

REMARKS/EXPLAN

ATION OF NON

SUBMISSION

OFFICERS

ABARRACO GREGORIO C 1LT O-30120 P90,000.00AF11-04-

4007SUBMITTED

ZAMORA HENRY S COL O-9002 NOT SUBMITTED -

SCHOOLING (NOV2012-MAY 2013)

ENLISTED PERSONNEL

ASTURIAS MARIFIL A MSG 672111(P50,000.00) AF11-04-

1234 SUBMITTED

JOINT FILEDASTURIAS RAYMOND S SSG 814526 (P50,000.00) AF11-01-0289

CIVILIAN EMPLOYEES

ABAD ALLEIN B CE P70,000.00AF10-05-

0128SUBMITTED

REVIEW & COMPLIANCE PROCEDURE


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Revised SALN Form can be downloaded from:

http://excell.csc.gov.ph/cscweb/cscweb.php

and will soon be available at

http://www.paf.mil.ph/
http://excell.csc.gov.ph/cscweb/cscweb.phphttp://excell.csc.gov.ph/cscweb/cscweb.php


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2012 SAsaln LN Lecture.ppt

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