Statement of Assets, Liabilities, and Net Worth (SALN) 2025

The Statement of Assets, Liabilities, and Net Worth (SALN) prescribed by the Civil Service Commission (CSC) is a foundational accountability instrument in the Philippine public sector. Its accomplishment is not a mere administrative requirement; it is a legal, ethical, and governance mechanism that directly supports integrity in government service, particularly for government employees.

First, the SALN promotes transparency and public trust.

By requiring government employees to disclose their assets, liabilities, business interests, and financial connections, the SALN allows the State—and, in appropriate cases, the public—to verify whether a public servant’s wealth is commensurate with lawful income. This transparency reassures citizens that public office is exercised as a public trust and not as a means for personal enrichment.

Second, the SALN is a key tool for preventing and detecting corruption.

Regular and truthful submission of SALNs enables oversight bodies to identify unexplained wealth, conflicts of interest, or sudden changes in financial status that may indicate graft, bribery, or abuse of authority. For government employees, this requirement acts as a deterrent against corrupt practices and reinforces ethical financial behavior throughout their tenure.

Third, compliance with the SALN fulfills a clear legal obligation.

The submission of a SALN is mandated by law and implementing rules of the CSC. Failure to file, late filing, or falsification exposes government employees to administrative, civil, and even criminal liability. Accomplishing the SALN accurately and on time therefore protects employees from sanctions and demonstrates adherence to the rule of law.

Fourth, the SALN strengthens accountability within the bureaucracy.

Government service demands a higher standard of conduct than private employment. The SALN operationalizes accountability by making employees personally answerable for their financial disclosures. This reinforces professionalism and aligns individual conduct with the ethical standards expected of public officials and employees.

Finally, the SALN supports institutional integrity and good governance.

At a systemic level, consistent SALN compliance contributes to a culture of honesty and responsibility in public institutions. It complements performance management, internal controls, and audit mechanisms, thereby improving the credibility and effectiveness of government operations.

Statement of Assets, Liabilities, and Net Worth (SALN) 2025

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