D. Accountability of Public Officers (RA 6713)

Discretionary Funds

Discretionary funds appropriated for particular officials shall be disbursed only for public purposes to be supported by appropriate vouchers and subject to such guidelines as may be prescribed by law. (Araullo v. Aquino, G.R. No. 209287, 1 July 2014)

Statements of Assets, Liabilities, and Net Worth (SALN)

SECTION 17, ARTICLE XI. 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 assets, liabilities, and net worth. In the case of the President, the Vice-President, the Members of the Cabinet, the Congress, the Supreme Court, the Constitutional Commissions and other constitutional offices, and officers of the armed forces with general or flag rank, the declaration shall be disclosed to the public in the manner provided by law.

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When to disclose:

• Within 30 days after assuming office
• On or before April 30 of every year thereafter
• Within 30 days after separation from service

Who must declare: public officers and employees, subject to statutory exceptions. The following officials’ declarations shall be disclosed to the public in the manner provided by law:

• President
• Vice President
• Members of the Cabinet
• Members of Congress
• Members of the SC
• Members of the Constitutional Commission and other Constitutional Offices
• Officers of the Armed Forces with general or flag rank [Section 17, Article XI, 1987 Constitution]

Financial and Business Interests; Political Conflicts of Interest

SECTION 12, ARTICLE VI. All Members of the Senate and the House of Representatives shall, upon assumption of office, make a full disclosure of their financial and business interests. xxx

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