Joint Memorandum Circular No. 2012-01, Executive Order No. 66 and CSC MC No. 19, s. 2011

January 31, 2012 BLGF MEMORANDUM CIRCULAR NO. 007-12 TO : All BLGF Officials and Employees, Regional Directors for Local Government Finance and Others Concerned SUBJECT : Joint Memorandum Circular No. 2012-01, Executive Order No. 66 and CSC MC No. 19, s. 2011 For the information and guidance of all concerned, attached are copies of the above-mentioned subject: Joint Memorandum Circular No. 2012-01 dated January 13, 2012 entitled "Updating of Local Revenue Codes." Executive Order No. 66 dated January 9, 2012 entitled "Prescribing Rules on the Cancellation or Suspension of Classes and Work in Government Offices due to Typhoons, Flooding, Other Weather Disturbances, and Calamities." CSC MC No. 19, s. 2011 entitled "Use of the Revised Statement of Assets and Liabilities and Networth (SALN) Form for the Year 2011 and Onwards." The Central and Regional Directors of this Bureau are hereby instructed to take note of the above and disseminate the contents to all Bureau Staff and concerned offices. Be guided accordingly. LLphil (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director ATTACHMENT Joint DOF-DILG Memorandum Circular No. 01-2012 January 13, 2012 DEPARTMENT OF FINANCE January 16, 2012 Memo for : Heads of Offices This Department Heads of Bureaus/Attached Agencies Department of Finance From : Director Lourdes Z. Santiago Subject : PRESCRIBING RULES ON THE CANCELLATION OR SUSPENSION OF CLASSES AND WORK IN GOVERNMENT OFFICES DUE TO TYPHOONS, FLOODING, OTHER WEATHER DISTURBANCES, AND CALAMITIES Attached for information and guidance is a copy of Executive Order No. 66 dated January 9, 2012 of the Office of the President on the above-captioned subject. (SGD.) LOURDES Z. SANTIAGO Director IV Central Administration Office MALACAANG RECORDS OFFICE Manila, January 10, 2012 HON. CESAR V. PURISIMA Secretary Department of Finance Manila Sir: I have the honor to transmit for your information and guidance, a certified copy of Executive Order No. 66 dated January 9, 2012 entitled "PRESCRIBING RULES ON THE CANCELLATION OR SUSPENSION OF CLASSES AND WORK IN GOVERNMENT OFFICES DUE TO TYPHOONS, FLOODING, OTHER WEATHER DISTURBANCES, AND CALAMITIES." DTEAHI For this purpose, all concerned departments shall undertake measures to disseminate said Executive Order to your component units/bureaus, government-owned and controlled corporations including agencies attached to or under your administrative supervision. Thank you. Very truly yours, (SGD.) MARIANITO M. DIMAANDAL Director IV MALACAAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES EXECUTIVE ORDER NO. 66 PRESCRIBING RULES ON THE CANCELLATION OR SUSPENSION OF CLASSES AND WORK IN GOVERNMENT OFFICES DUE TO TYPHOONS, FLOODING, OTHER WEATHER DISTURBANCES, AND CALAMITIES WHEREAS, it is a declared policy of the State to uphold the people's constitutional rights to life, health, safety and property and to promote the general welfare of its people at all times, especially during disasters and calamities; ADaSET WHEREAS, it is likewise the declared policy of the State to institutionalize the policies, structures, coordination mechanism and programs on disaster risk reduction from national down to local levels; recognize the local risk patterns across the country and strengthen the capacity of Local Government Units (LGUs) for disaster risk reduction and management through decentralized powers, responsibilities, and resources at the regional and local levels; WHEREAS, the Philippine Atmospheric, Geophysical and Astronomical Services Administration (PAGASA) is the agency of the government mandated to observe and report the weather of the Philippines and specified adjacent areas, and to issue forecasts and warnings of weather and flood condition affecting national safety, welfare and economy; WHEREAS, the National Disaster Risk Reduction and Management Council (NDRRMC) is a government entity mandated to establish a national early warning and emergency alert system to provide accurate and timely advice to national or local emergency response organizations and to the general public through diverse mass media; and recommend to the President the declaration of a state of calamity in areas extensively damaged; and WHEREAS, there is a need to streamline the procedure in the suspension of classes and work in government offices in times of typhoons, floods and other disasters or calamities to spare the pupils, students, government workers and the general public from unnecessary dangers to their lives and limbs. NOW, THEREFORE, I, BENIGNO S. AQUINO III, President of the Philippines, by virtue of the powers vested in me by law, do hereby order: SEC. 1. Automatic Cancellation or Suspension of Classes and Work in Government Offices. The following guidelines shall be followed for the automatic cancellation or suspension of classes in all public and private elementary, secondary and tertiary schools, as well as work in all government offices: a. When Signal No. 1 is raised by PAGASA, classes at the pre-school level, in the affected area, shall be automatically cancelled or suspended. b. When Signal No. 2 is raised by PAGASA, classes at the pre-school, elementary and secondary levels, in the affected area, shall be automatically cancelled or suspended. c. When Signal No. 3 or higher is raised by PAGASA, classes at pre-school, elementary, secondary, and tertiary levels, in the affected area, including graduate school, as well as work in all government offices, shall be automatically cancelled or suspended. The PAGASA shall issue weather forecasts through various media outlets (radio and television), and the NDRRMC, not later than 10:00 PM of the previous day and 4:30 AM of the day of the intended cancellation of classes and work. In cases where there are classes and work in the morning and suspension of classes and work is only effective in the afternoon, PAGASA should issue the forecast not later than 11:00 AM of the said day. SEC. 2. Localized Cancellation or Suspension of Classes and Work in Government Offices. In the absence of typhoon signal warnings from PAGASA, localized cancellation or suspension of classes and work in government offices may be implemented by local chief executives, as chairmen of the Local Disaster Risk Reduction and Management Council (LDRRMC) concerned, in coordination with PAGASA and the NDRRMC, specifically in flood-prone or high risk areas. Announcements will be made not later than 4:30 AM of the day of the intended cancellation of classes and work, or not later than 11:00 AM for suspension of work and classes in the afternoon session, through diverse mass media, particularly radio and television, landline communications and other technologies for communication within the community or locality. CITSAc SEC. 3. Cancellation or Suspension of Classes and Work in the Government During Other Calamities. Classes in all levels in both public and private schools as well as work in the government offices may be cancelled or suspended in areas affected by disasters or calamities other than typhoons, such as but not limited to floods, earthquakes, tsunami and conflagration, upon the declaration by the President of a State of Calamity based on the recommendation of the NDRRMC. The concerned Local Disaster Risk Reduction and Management Office (LDRRMO) headed by the local chief executive shall be responsible for announcing the suspension of classes and work in the government offices in the affected areas in coordination with the NDRRMC, through all forms of mass media available under the circumstances. SEC. 4. Maintenance of Work Force. In the event of cancellation or suspension of work in government offices due to any of the foregoing circumstances, the following government agencies, particularly those directly involved in disaster risk reduction and management, shall maintain the operations of their respective offices to ensure the continuity of the delivery of services to the public: a. Office of the Executive Secretary b. Department of National Defense c. Department of the Interior and Local Government d. Department of Social Welfare and Development e. Department of Science and Technology f. Department of Health g. Department of Public Works and Highways h. Department of Education i. Other agencies whose operations the President or the NDRRMC may deem necessary. The Heads of Offices of the foregoing agencies shall determine which of their respective divisions or units, particularly those related to disaster risk reduction and management, shall maintain its operations. SEC. 5. Report to the President. The NDRRMC chaired by the Secretary of National Defense shall immediately inform the Office of the President, through the Executive Secretary, of the cancellation or suspension of classes and work in government offices in the affected areas. SEC. 6. Concurrent Authority. The Office of the President, through the Executive Secretary, shall have concurrent authority with the NDRRMC to cancel or suspend classes and work in government offices in the affected areas. TASCEc SEC. 7. Repeal. All issuances, orders, rules and regulations or parts thereof, inconsistent with this Executive Order are hereby repealed, amended or modified accordingly. SEC. 8. Effectivity. This Executive Order shall take effect immediately. DONE in the City of Manila, this 9th day of January, in the year of Our Lord, Two Thousand and Twelve. DEPARTMENT OF FINANCE January 4, 2011 MEMO FOR : All Heads of DOF Offices/Bureaus and Attached Agencies FROM : Director Lourdes Z. Santiago SUBJECT : Use of Revised Statement of Assets, Liabilities and Networth (SALN) Form for the Year 2011 and Onwards Attached for reference is a copy of Civil Service Commission Memorandum Circular No. 19, s. 2011 dated August 17, 2011, "Use of Revised Statement of Assets, Liabilities and Networth (SALN) Form for the Year 2011 and Onwards." Please be guided accordingly. (SGD.) LOURDES Z. SANTIAGO Director IV Central Administration Office CIVIL SERVICE COMMISSION CSC MEMORANDUM CIRCULAR NO. 19-11 August 17, 2011 TO : Heads of Constitutional Bodies; Departments, Bureaus and Agencies of the National Government; Local Government Units; Government-Owned and Controlled Corporations with Original Charter; and State Universities and Colleges SUBJECT : Use of the Revised Statement of Assets, Liabilities and Net Worth (SALN) Form for the Year 2011 and Onwards Pursuant to CSC Resolution No. 11-00902 dated July 8, 2011, the Commission resolves to enjoin public officers and employees to use the Revised Statement of Assets, Liabilities and Net Worth (SALN) Form starting in the year 2011. HSTaEC The deadline for submission of the accomplished Revised SALN Form for the year 2011 is on April 30, 2012 . Please be guided accordingly. (SGD.) FRANCISCO T. DUQUE III, MD, MSc Chairman CSC RESOLUTION NO. 1100902 July 8, 2011 RE : Guidelines in the Use of the Revised Statement of Assets, Liabilities and Net Worth Form for the Year 2011 and Onwards WHEREAS, Section 17, Article XI of the 1987 Constitution requires public officers and employees to submit upon assumption to office and during such period as may be required by law, a declaration under oath of their assets, liabilities and net worth (SALN); WHEREAS, the requirement of filing a SALN is likewise found in Section 8 of Republic Act No. 6713 (Code of Conduct and Ethical Standards for Public Officials and Employees) and Section 7 of Republic Act No. 3019 (Anti-Graft and Corrupt Practices Act), which require the filer 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" ; WHEREAS, in CSC Resolution No. 10-0266 dated February 16, 2010, the Commission resolved that the Baseline Declaration Form and Annual Declaration Form shall no longer be used since the latter is not compliant with the requirement on annual detailed SALN; WHEREAS, the Civil Service Commission, as the central human resource institution of the government, in its effort to properly effectuate the constitutional and statutory provisions on public disclosure and to establish a standard review and compliance procedure to be observed by all public officers and employees in the filing and submission of their SALN, has proposed a Revised SALN Form that will comply with the required filing of annual detailed SALN; WHEREAS, the Commission unanimously approved the Revised SALN Form to be used in the filing and submission of SALN for the year 2011 and onwards; WHEREAS, the Commission enjoins all public officers and employees to use the Revised Statement of Assets, Liabilities and Net Worth (SALN) Form for the year 2011, the deadline for filing of which is on April 30, 2012; WHEREFORE, the Commission RESOLVES to adopt the attached Guidelines in the Use of the Revised Statement of Assets, Liabilities and Net Worth Form for the Year 2011 and onwards; RESOLVED FURTHER, that this Guidelines shall be prospective in application and shall take effect fifteen (15) days after its publication in a newspaper of general circulation. DICSaH Quezon City. (SGD.) FRANCISCO T. DUQUE III Chairman (SGD.) MARY ANN Z. FERNANDEZ-MENDOZA Commissioner (SGD.) RASOL L. MITMUG Commissioner Attested by: (SGD.) DOLORES B. BONIFACIO Director IV Commission Secretariat and Liaison Office GUIDELINES IN THE USE OF THE REVISED STATEMENT OF ASSETS, LIABILITIES AND NET WORTH (SALN) FORM I. Objectives 1. To enjoin all public officers and employees to declare and submit annual true, detailed and sworn statement of their assets, liabilities and net worth, including disclosure of business interests, financial connections, relatives in the government service, amount and sources of income, amount of personal and family expenses, and amount of income taxes paid for the preceding calendar year; 2. To ensure that the assets, liabilities, net worth, financial connections and business interests of the declarant's spouse and unmarried children below eighteen (18) years of age living in declarant's household are also disclosed; and 3. To allow the declarant and his/her spouse, who is also employed in the government, to choose whether to file their SALN jointly or separately. II. Scope All officials and employees of national and local governments, including state universities and colleges, and government-owned and controlled corporations with original charter shall be covered by this guidelines. III. Definition of Terms 1. Affinity refers to the relationship of a husband to the blood relatives of his wife, or a wife to the blood relatives of her husband (Sibal, Philippine Legal Encyclopedia, 1986 Edition, page 65 and page 30, respectively) . 2. Assessed Value is the fair market value of the real property multiplied by the assessment level. 3. Assets refer to declarant's real and personal properties, including those of his/her spouse and unmarried children below eighteen (18) years of age living in his/her household. TSaEcH 4. Balae refers to the parents and parents-in-law relationship (term of reference); a parent of one's son or daughter-in-law. 5. Bilas refers to a brother-in-law's wife or sister-in-law's husband. 6. Business Interests refer to declarant's other sources of income or existing interest in any business enterprise or entity, aside from his/her income from government, including those of his/her spouse and unmarried children below eighteen (18) years of age living in his/her household. 7. Community Property Unless otherwise provided by law or in the marriage settlements, the community property shall consist of all the property owned by the spouses at the time of the celebration of the marriage or acquired thereafter (Article 91 of the Family Code of the Philippines) . 8. Conjugal Property All property acquired during the marriage, whether the acquisition appears to have been made, contracted or registered in the name of one or both spouses, is presumed to be conjugal unless the contrary is proved (Article 116 of the Family Code of the Philippines) . 9. Consanguinity is defined as relationship by blood from the same stock or common ancestor (Sibal, Philippine Legal Encyclopedia, 1986 Edition, page 65 and page 30, respectively) . 10. Estimated Amount refers to the projected amount of personal and family expenses. 11. Fair Market Value is the highest price a property can command if put up for sale in an open market. It shall be based on the tax declaration. 12. Family Expenses refer to the amount of family expenses incurred by the declarant for the preceding calendar year. 13. Financial Connections refer to declarant's existing connections with any business enterprise or entity, whether as a consultant, adviser and the like, with an expectation of remuneration for services rendered, including those of his/her spouse and unmarried children below eighteen (18) years of age living in his/her household. 14. Gross Income refers to all income derived from whatever source (Section 32 of the National Internal Revenue Code) . 15. Income Taxes refer to all taxes paid for the preceding calendar year, whether derived from employment or business. 16. Inso refers to the appellation for the wife of an elder brother or male cousin. EcaDCI 17. Liability refers to financial liability or anything that can result to a transfer or disposal of an asset through personal loans or otherwise obtained from banks, financial institutions, GSIS, PAG-IBIG and the like. It includes not only those incurred by the declarant but also those of his/her spouse and unmarried children below eighteen (18) years of age living in his/her household. 18. Nature of Business Interest and/or Financial Connection refers to existing interest or connection in any business enterprise, whether as proprietor, investor, promoter, partner, shareholder, officer, managing director, executive, creditor, lawyer, legal consultant or adviser, financial or business consultant, and the like. 19. Nature of Liability refers to the type of loan obtained such as personal, multi-purpose, salary, calamity loan and the like. 20. Net Worth is the sum of all assets (real, personal and other assets) less total liabilities. 21. Other Assets refer to investments or intangible assets, such as cash on hand or in bank, negotiable instruments, securities, stocks, bonds, and the like. 22. Outstanding Balance refers to the amount of money that one still owes on the loan as of December 31 of the preceding calendar year. 23. Paraphernal Property All property brought by the wife to the marriage, as well as all property she acquires during the marriage, in accordance with article 148 of the Civil Code of the Philippines, is paraphernal (Art. 135 of the Civil Code of the Philippines) . 24. Personal Expenses refer to the amount of personal expenses incurred by the declarant for the preceding calendar year. IHTASa 25. Personal Property includes jewelry, appliances, furniture, motor vehicles and other tangible properties. 26. Real Property (a) as to KIND, includes residential, commercial, agricultural, industrial, etc.; (b) as to NATURE, includes paraphernal, conjugal, absolute community. 27. Relatives in the Government include declarant's relatives up to the 4th civil degree of relationship, either by consanguinity or affinity, including bilas, inso and balae . 28. Sources of Income refer to all sources of declarant's income, whether derived from practice of profession, business, and the like, for the preceding calendar year. 29. Tangible Property refers to anything which can be touched, and includes both real property and personal property (or moveable property). 30. 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. IV. Guidelines in Accomplishing the Revised Statement of Assets, Liabilities and Net Worth (SALN) Form A. Contents of the Statement of Assets, Liabilities and Networth (SALN) 1. The SALN shall contain a true and complete declaration of assets, liabilities and networth, including disclosure of business interests, financial connections of the declarant, his/her spouse and unmarried children below eighteen (18) years of age living in his/her household. It shall also contain a disclosure of the declarant's relatives in the government service, amount and sources of gross income, amount of personal and family expenses, and amount of income taxes paid as of December 31 of the preceding calendar year. 2. Assets include those within or outside the Philippines, whether real or personal, tangible or intangible, whether or not used in trade or business. 3. Real properties shall be accompanied by a description of its kind, nature, exact location, acquisition mode and year, assessed value, fair market value, acquisition cost of land, building, etc. including improvements thereon. 4. For computation purposes of real properties, acquisition cost shall be used. 5. Personal properties and other assets are categorized into tangible and intangible and shall include acquisition mode and year, and acquisition cost. aSECAD 6. Excluded from the computation of real and personal properties are the properties of unmarried children below 18 years of age living in the declarant's household, as well as the paraphernal/exclusive properties of declarant's spouse, in case of separate filing. 7. Assets, such as cash on hand and in bank, as well as stocks and the like, denominated in foreign currency shall be converted into the corresponding Philippine currency equivalent, at the rate of exchange prevailing as of December 31 of the preceding calendar year. 8. Under liabilities, nature of liability and name of creditors shall be indicated. 9. All existing liabilities, secured or unsecured, whether or not incurred in trade or business, shall disclose the outstanding balance as of December 31 of the preceding calendar year. 10. The declarant's total net worth, and that of his/her spouse, in case of joint filing, shall be the difference between the total assets (real and personal properties) and the total liabilities. 11. In case of joint filing, the declarant and his/her spouse shall declare the amounts and all sources of their gross income, whether derived from practice of profession, business and the like, for the preceding calendar year. 12. In case of joint filing, the declarant and his/her spouse shall declare the estimated amounts of their personal and family expenses, for the preceding calendar year. 13. In case of joint filing, the declarant and his/her spouse shall declare all the taxes paid for the preceding calendar year, whether taxes imposed on income or business. 14. The declarant, including his/her spouse and unmarried children below eighteen (18) years of age living in declarant's household, shall declare their existing interest or connection in any business enterprise or entity, aside from income from government. They shall also indicate the business address, nature of business interest and/or financial connection, and date of acquisition of interest or connection. 15. In case there are no existing business interests and financial connections in any business enterprise or entity, declarant shall tick the box provided for. 16. In case of joint filing, the declarant and his/her spouse shall disclose their relatives in the government within the 4th civil degree of relationship, either by consanguinity or affinity. They shall also state their relationship with the relative, relative's position in the government as well as the office name and address. 17. In case the declarant and his/her spouse, for joint filing, do not know of any relative/s in the government, they shall tick the box provided for. 18. In case of joint filing, the declarant and his/her spouse shall sign in the spaces provided for just below the certification. 19. In case of separate filing, only the declarant shall sign in the space provided for, while the declarant's spouse shall sign in the space below. B. Review and Compliance Committee 1. Pursuant to Rule VIII of the Rules Implementing the Code of Conduct and Ethical Standards for Public Officials and Employees, as amended by CSC Resolution No. 06-0231 dated February 1, 2006 on the establishment of a standard review and compliance procedure for the review of SALN, a Review and Compliance Committee composed of two (2) Members and a Chairman, shall evaluate the SALN Form submitted to determine whether it was submitted on time, accomplished completely and proper in form. cCDAHE 2. Declarant is strictly required to fill in/provide all applicable information. 3. Items not applicable to the declarant should be marked N/A (Not Applicable). 4. Additional sheets may be used, if necessary. 5. Attach all supporting documents, when required. 6. No unnecessary markings shall be made on the form. C. Sanction Failure of an official or employee to submit his/her SALN is punishable under Section 52 (B) (8), Rule IV of the Uniform Rules on Administrative Cases in the Civil Service , with the following penalties: 1st Offense Suspension for one (1) month and one (1) day to six (6) months 2nd Offense Dismissal from the service Statement of Assets, Liabilities and Net Worth and Disclosure of Business Interests, Financial Connections and Relative/s in the Government Service