Professional Documents
Culture Documents
Transparency and
Accountability Network (TAN)
August 2007
DISCLAIMER
“The views expressed in this report are strictly those of the authors and do not necessarily reflect those of
the United States Agency for International Development (USAID) and the Ateneo de Manila University”.
15
L i f E s t YL E C h c k
12.5
10
7.5
(in millions of pesos)
NETWORTH
3
2.75
2.5
E
2.25
2
1.75
1.5
1.25
1
1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006
YEAR
This is a principle that is stated in Article XI, Section 1 of the 1987 Philippine
Constitution and reiterated in Section 4(h) of Republic Act 6713, also known as “Code of
Conduct and Ethical Standards for Public Officials and Employees.” Yet it has been accepted
by the general public that public servants lead, and in fact many times flaunt, ostentatious
lifestyles. A quick scan of the parking lot of the House of Representatives in Quezon City will
show many of the latest multi-million peso model sports utility vehicles or imported German
luxury cars bearing the number “8” license plate of congressmen. (The question arises, are they
congressmen because they are rich, or are they rich because the are congressmen? Neither case
is good.) Not only is such display illegal, it is an indicator of possible corruption. It is with this
presumption that the government undertook the Lifestyle Check Program to check into possible
corrupt officials.
Lifestyle checks get a further boost by Republic Act 1379, commonly known as the
“Ill Gotten Wealth Law”. RA 1379 basically says that if a public official is observed to live a
lifestyle or has acquired assets (wealth) beyond his or her visible means of income, the wealth is
presumed to be ill gotten. The law is innovative in that the burden of proof lies with the public
official. He or she has the burden to prove that the assets were legally obtained.
Unfortunately, the government agencies that have undertaken the lifestyle check program,
the Department of Finance, the Ombudsman and the Presidential Anti-Graft Commission, are
admittedly undermanned and lack the necessary tools and equipment to conduct comprehensive
lifestyle checks on a bureaucracy of 1.5 million. While a vast majority of our public servants
serve honestly and humbly, there are still a large number, though in the minority, that are not
ashamed to show off some of the wealth they have acquired while in government service.
Luxury cars, homes in tony subdivisions, exclusive schools for their children, frequent trips
abroad, meals in expensive restaurants, memberships in exclusive country clubs and the like are
all evidence of an ostentatious lifestyle.
It is because of the government’s lack of resources and manpower
to fully conduct lifestyle checks on public officials, that assistance from
the public is badly needed. Almost every citizen now has the power to contribute to
the fight against corruption by gathering information on the lifestyles of public servants and
forwarding the same to the appropriate authorities. It is with this type of citizen vigilance
in mind that the Transparency and Accountability Network decided to embark on the
creation of a Lifestyle Check Manual for citizens, civil society organizations, community
organizations and non-governmental organizations. With this manual, such individuals and
groups can obtain and submit information that can be useful to the Lifestyle Check Program
of government.
Even as we can now all become “informants”, we must also realize that every tip or
piece of information that we submit must find its way through to the proper place if it is to
lead to a case build up and the filing of a case against a suspected corrupt government official.
The information we submit may or may not snowball into a case that can lead to conviction.
But even if it does not, the public should remain undaunted, because once all oof us can be
potential informants on the lifestyles of public officials it becomes a deterrent to at least the
display of wealth.
We all need help in the fight against corruption. Armed with this manual and
determination, any individual or organized group can contribute to the lifestyle check
program to keep our government officials honest and leading modest lives.
The Transparency and Accountability Network would like to thank the Rule of Law
Effectiveness, with funding support from USAID, for the financial assistance extended to
TAN to make this manual possible.
VINCENT T. LAZATIN
Executive Director
TABLE OF CONTENTS
Title Page
Introduction 1
Annexes
1: Salary Grade Table as oof 2001
2: Salary Grade Chart
3: Where are the SALNs?
4: SEC Regional Offices Directory
5: LTO Offices Directory
6: Where to Submit Reports?
Introduction
A 6- year old child was asked about what she would
like to become when she grows up. The child said,
“I want to be the President because I want to have
my own airplane, lots of mansions, luxury cars and
plenty of money to buy everything I want”.
www.m25m.org/reflections/assets/children
The story above illustrates a common notion not just among children but also among public servants in
the Philippines. Many of them think that the way to becoming rich is to get into government. Even if the pay
is relatively low, they still try to be employed in a government office because they see that there are plenty of
opportunities beyond their official duties to enrich themselves. These opportunities are also called corruption.
Corruption is defined as “the abuse of public office for private gain” (World Bank). It happens
when there is monopoly and discretion enjoyed by a public official/s and he does/they don’t mind of any
accountability. It is done in the dark; somewhere hidden from the public which makes it difficult to detect. But
its fruits are observable. Oftentimes, corruption is manifested in the enrichment of a public official.
Former President Ferdinand Marcos is one such person known to have enriched himself and his family
while he was in public office. According to the Presidential Commission for Good Government (PCGG),
Marcos plundered $10 billion from the public coffers (see Box 1).
The Philippine government’s loss to corruption is large enough to account for the foreign debt of the
country. According to a World Bank study, the Philippines lost $40.6 billion to corruption from 1980 to 2000.
In 2000, Philippine debt was estimated at $48 billion. The obscenity of corruption and the flagrant display of its
fruits in the lifestyles of erring public officials make LIFESTYLE CHECK a very important tool for ordinary
citizens to be able to exact greater accountability from public officials.
While there are government investigators conducting lifestyle check, there is still a need for civil society
organizations (CSOs) to help strengthen the program. And while there are existing lifestyle check tools by the
government, there is a need to translate these tools into terms more applicable to CSOs.
This manual is an initiative of the Transparency and Accountability Network (TAN) with support from
the Rule of Law Effectiveness (ROLE), a project of the U.S. Agency for International Development (USAID).
It aims to educate the general public and civil society organizations (CSOs) by providing a lifestyle check
tool which they can use to detect corruption observable in the lifestyle of public officials. With greater public
participation, the limited reach of government’s anti corruption programs is hoped to be narrowed down as these
citizens become the “arm of the government” in its lifestyle check effort.
1
Box 1
Marcos Wealth May Now be Worth US$100B
23-Feb-06
Posted at: http://www.democraticunderground.com/discuss/duboard.php?az=view_
all&address=102x2126573
MANILA (AFP) - State funds and other assets looted by the late Philippine president Ferdinand
Marcos and his cronies may now be worth 100 billion dollars but less than two billion dollars has
been recovered, an official said Wednesday.
The total value was originally estimated to be up to 10 billion dollars and this sum “should be
corrected at least by a multiple of 10 due to appreciation” of their value after two decades, said
Nicasio Conti of the Presidential Commission on Good Government (PCGG) which is tracking
down the wealth.
As Manila this week marked the anniversary of Marcos’s 1986 ousting, officials said eight billion
dollars worth of assets has so far been firmly identified after a 20-year hunt. But only 1.63 billion
dollars has been recovered.
They could not say how long it would take to recover the balance, most of which is the subject of
lawsuits in Philippine courts.
Marcos died in exile in Hawaii in 1989, three years after a bloodless, military-backed popular revolt
ended his 20-year rule marked in its latter stages by massive corruption and cronyism.
CHAPTER 1
Lifestyle is a very important concept in Philippine governance because there are standards set by law
that public servants must subscribe to. Article XI, Section 1 of the 1987 Philippine Constitution states that:
Public office is a public trust. Public officers 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.
Not known to many, public officials must keep modest lives. They are“to live within ones means, and if
one’s means are generous, not to flaunt them in conspicuous display” (Fr. Joaquin Bernas, the 1987 Constitution
of the Republic of the Philippines: A Commentary, 1996 ed.). This standard is reiterated in Republic Act (RA)
6713, otherwise known as the Code of Conduct and Ethical Standards for Public Officials and Employees.
Section 4 (h) of RA 6713 provides:
Section 4. Norms of Conduct of Public Officials and Employees - (A) Every public official and employee
shall observe the following as standards of personal conduct in the discharge and execution of official
duties:
(h) Simple Living- Public officials and employees and their families shall lead their modest lives
appropriate to their positions and income. They shall not indulge in extravagant or ostentatious display
of wealth in any form.
2
Lifestyle Check is a fact finding investigation conducted Box 2
by government agencies to determine whether or not Can Estrada Explain His Wealth?
there is sufficient evidence to file a graft and corruption by Yvonne Chua, Sheila Coronel and Vinia Datinguinoo of the
Philippine Center for Investigative Journalism (PCIJ)
case against an official who has acquired his wealth
http://www.pcij.org.stories/2000/erapwealth.html
through corruption such as plunder or malversation
of funds. Lifestyle check specifically deals with the In the course of several months, we obtained and
question “Is the public official’s displayed lifestyle examined 66 corporate records in which Estrada, his
disproportionate with his/her declared income?” wives and his children are listed as incorporators or
of
authorized capital of P893.4 million when they were
registered. The President and his family members had
shares of P121.5 million and paid up P58.6 million of
Lifestyle Check
these when the companies were formed.
3
1B:
Then a preventive suspension is imposed
on him until he/she is cleared of the charges filed
Check in the
Lifestyles are observed through the properties
and/or activities of the public official and his/her
Philippines Begin?
expenditures such as:
§ Real properties
§ Personal properties
o Vehicles
o Other equipment The government’s lifestyle check program
o Shares of stocks traces its beginnings from the investigative work of
§ Travels locally or abroad the Philippine Center for Investigative Journalism
§ Enrollment fees of children in exclusive schools (PCIJ), which exposed the ill-gotten wealth of
§ Extravagant parties former President Joseph Ejercito-Estrada in 2000
§ Gambling/ visits to Casinos (see Box 2).
§ Loan payments
§ Tax payments Lifestyle check was adopted by the
§ Cost of living government after seeing PCIJ’s success in exposing
the excessiveness of Estrada’s lifestyles acquired
Income, on the other hand, is known from the: during his presidency. PCIJ’s work gained public
attention, including TAN’s. In 2003, TAN and
§ Public official’s income from public service the Presidential Anti-Graft Commission (PAGC)
o Salaries organized a focus group discussion (FGD) for
o Income investigative and prosecutorial government
§ Income from the spouse and children bodies to learn about PCIJ’s experience in using
§ Other Sources of Income LIFESTYLE CHECK as a tool to detect corruption.
o Business engagements This paved the way for the start of the government’s
LIFESTYLE CHECK program.
4
1D: Gains from Unexplained wealth
The Ombudsman said that while Pleyto had declared P4,584,553
Lifestyle Check
and P5,956,219.25 in his 2001 and 2002 SALs, respectively, his
bigger asset of P16 million, mostly in real property in Bulacan
province, was actually listed in the name of his children -- Russel,
Mary Grace and Salvador Jr.
Box 3 Pleyto also said earlier that his children had legitimate means of
income, including a grocery store, a video rental outlet, a computer
shop, a garments business and a motor shop.
DPWH usec fails lifestyle
check, ordered dismissed He said his children had also ventured into the construction, laun-
Posted: 3:23 AM (Manila Time) | Jun. 30, 2004 dry, water station and credit corporation businesses.
By Armand N. Nocum, Inquirer News Service
But graft investigators pointed out that the Pleyto children did not
IS HE the proverbial big fish? submit any income tax returns, and there was “no credible explana-
tion for their sizable start-up capital for their alleged businesses.”
Public Works undersecretary Salvador Pleyto was ordered
dismissed from Cont.. fr page 4,, DPWH fails...
the service Tuesday for allegedly having acquired wealth far
bigger than According to Pleyto, this is particularly true at the Department
his family’s income could justify. of Public Works and Highways where, he said, almost all of the
top officials were multimillionaires and were living beyond their
Ombudsman Simeon Marcelo approved on Monday a means.
20-page report of the Ombudsman investigating panel
recommending Pleyto’s dismissal for grave misconduct and “But they are considered untouchables,” he said.
dishonesty. The undersecretary was earlier found to have
failed the government’s lifestyle check. The dismissal order stemmed from a graft case filed by Edu-
ardo Matillano, then director of the Philippine National Police’s
The report of the panel led by Special Prosecution Officer III Criminal Investigation and Detection Group. It was Matillano
Orlando Ines said Pleyto had failed to declare assets amount- who initiated the investigation of Pleyto and members of his fam-
ing to P16,686,643.20 in his 2001 and 2002 statements of ily. Marcelo also ordered, apart from the dismissal of Pleyto, the
assets and liabilities (SALs). cancellation of his eligibility from service, forfeiture of retirement
benefits and perpetual disqualification from employment in the
But Pleyto, a government employee for 37 years, said the government service.
lifestyle check was being “selectively applied.”
But Pleyto said he would file a motion for reconsideration
“There are others in the Cabinet who are really corrupt,” but and was considering taking the matter to a higher court.
the graft complaints and charges filed against them are being
ignored by the Lifestyle Check Coalition, he said in a phone
interview.
5
CHAPTER 2
The Investigators
The following are the three government agencies mandated to conduct lifestyle check: 1.) Office of the
Ombudsman (OMB); 2) Presidential Anti-Graft Commission (PAGC); and 3) Department of Finance (DOF)
through its Revenue Integrity Protection Service (RIPS).
The Office of the Ombudsman (OMB) draws its authority from the 1987 Philippine Constitution and
Republic Act 6770 or the Ombudsman Act of 1989.
The Ombudsman and his Deputies, as protectors of the people, shall act promptly on complaints
filed in any form or manner against officers or employees of the government, or of any subdivision,
agency or instrumentality thereof, including government-owned or controlled corporations, and enforce
their administrative, civil and criminal liability in every case where the evidence warrants in order to
promote efficient service by the Government to the people.
As provided, the Office of the Ombudsman has jurisdiction over government officials employed in
national government agencies, local government units, state universities and colleges and government-owned
and controlled corporations. These include the following:
6
It is the Field Investigation Office (FIO) of the OMB that is primarily in-charge with the conduct
of lifestyle check and then submits recommendations to the Ombudsman, Asst. Ombudsman and Deputy
Ombudsman for appropriate action. In 2002, the OMB had 37 investigators and 32 prosecutors. This increased
in 2005 to 150 and 60 respectively. As of 2007, they have 160 investigators and 70 prosecutors.
The Presidential Anti-Graft Commission was created on April 16, 2001 through Executive Order 12.
PAGC has “the authority to investigate or hear administrative cases or complaints against all presidential
appointees in the government and any of its agencies or instrumentalities (including members of the governing
board of any instrumentality, regulatory agency, chartered institution and directors or officers appointed
or nominated by the President to government-owned or controlled corporations or corporations where the
government has a minority interest or who otherwise represent the interests of the government) occupying the
position of assistant regional director, or an equivalent rank, and higher, otherwise classified as Salary Grade
“26” and higher, of the Compensation and Position Classification Act of 1989 (Republic Act No. 6758). In the
same manner, the Commission shall have jurisdiction to investigate a non-presidential appointee who may have
acted in conspiracy or may have been involved with a presidential appointee or ranking officer mentioned in
this subsection. The Commission shall have no jurisdiction over members of the Armed Forces of the Philippines
and the Philippine National Police.”
In the promulgation of Executive Order (EO) 531 on May 31, 2006, PAGC’s power was further
expanded not only covering government people . The PAGC according to EO 531 shall “investigate, receive,
gather and evaluate evidence, intelligence reports and information on or hear administrative cases against
all Presidential appointees and private persons who are acting in conspiracy or connivance with covered
Presidential appointees.”
The Department of Finance (DOF) conducts lifestyle check through the Revenue Integrity Protection
Service (RIPS) which was created in 2003 by Executive Order 259. EO 259 has specific provisions as basis for
the DOF- RIPS to conduct lifestyle check:
Section 2. Jurisdiction. — In the exercise of its powers and functions, the Service shall have
jurisdiction over all officials and employees of the Department of Finance, the Bureau of Internal
Revenue, the Bureau of Customs and all other agencies attached to the department.
Section 3. Powers and Functions. — The Service shall have the following powers and functions.
a. To investigate, upon complaint or motu proprio, allegations of corrupt practices of officials and
employees of the DOF, the Bureau of Internal Revenue and the Bureau of Customs, and all other
agencies under the jurisdiction of the Secretary of Finance;
b.To gather evidence and file the appropriate criminal, civil or administrative complainants against
government officials and employees within its jurisdiction before the appropriate court of law,
administrative body, or agency of competent jurisdiction, and to assist the prosecuting agency or
officer towards the successful prosecution of such cases;
7
c. To investigate, upon complaint or motu proprio, unusual or unjustified accumulation of
wealth disproportionate to the earning capacity of government officials and employees under its
jurisdiction and to initiate, and assist in, the prosecution of such cases for recovery or forfeiture of
ill-gotten wealth;
In summary, in terms of authority over public officials with excessive lifestyles, the Office of the
Ombudsman has overall jurisdiction. The Presidential Anti-Graft Commission covers all Presidential appointees
in the executive department with salary grade 26 and above. The Department of Finance RIPS limits its
investigations on public officials only to those belonging to agencies under the DOF and/or its attached agencies.
CHAPTER 3
Processing Information for Lifestyle Check
Information or complaints submitted to the Office of the Ombudsman, Presidential Anti-Graft
Commission and the Department of Finance go through a due process or an established course for judicial
proceedings or other governmental activities designed to safeguard the legal rights of the individuals. OMB,
PAGC and DOF- RIPS follow a legal process in handling lifestyle check cases as shown in the following
sections of the manual.
In cases when lifestyle check cases obtain findings that establish violations of RA 3019, 1379 and 6713
develop into criminal and administrative cases. The OMB, PAGC and DOF all process administrative cases but
it is only the OMB, however, that has sole jurisdiction over criminal cases.
8
The PAGC and DOF submit such cases received by them to the OMB for further processing and for
whatever appropriate action. Generally, administrative cases go through the process shown in Figure 1 below:
Submits
complaint/ Dismissed for
Figure 1. Procedure for Criminal Cases
Investigative
Complainant
report
Officer: Evaluation of
lack of merit
at the Office of the Ombudsman
complaint/ report
No
Is there sufficient Field Investigation
information for Office: Fact-finding
preliminary Investigation
investigation?
Yes
PRELIMINARY INVESTIGATION
Initial
evaluation by
the handling Issue resolution Order to be Respondents to Yes
Is there need for
lawyer whether requiring the re- approved by the submit counter- Clarificatory
a clarificatory
to issue an spondent to submit Director by the affidavits within hearing
hearing?
order requiring counter affidavit PAMU 10 days
the respondent
to submit coun- Is the
ter affidavit official high Records of case and No
ranking? resolution submitted to
Yes the Asst. Ombudsman
Resolution imme- No for appropriate action Complaint submit-
diately submitted ted for resolution
to OMB
Reviewed by the
Over all Deputy
Ombudsman
Sandiganbayan
Is the case for the Dismiss case
Sandiganbayan or Ombudsman
for other courts?
File charges against public
official in Sandiganbayan
Deputy
Ombudsman Dismiss case
Other courts
File charges against public
official in the courts
The OMB follows the procedure shown in Figure 1 in processing criminal cases.
Lifestyle check is part of the fact-finding investigation which comes at the begininng of the process.
Fact finding investigation can be conducted by the Department of Finance and/or the Presidential Anti-
Graft Commission or in the case of CSOs, information can be gathered as a supplement to the fact finding
investigation of the government.
Administrative cases, on the other hand, go through the process shown in Figure 2.
9
3B: Administrative Cases
Submits
complaint/ Figure 2. Procedure for Administrative
Initial
Complainant1
report
evaluation by Dismissed on grounds Cases at the Office of the Ombudsman
the handling stated in section 20 of
lawyer whether 2
RA 6770
to proceed with
adminitrative
adjudication Is there sufficient No
OMB
Docketed as Prayer for cause to warrant
approves
administrative case preventive further proceedings
order to file Dismissed
suspension on basis of affida-
counter af-
vits/ evidence
fidavit plus
preventive
suspension
Yes
Yes
Filing of verified Is the case ready
position papers by for resolution?
the parties
Motions for reconsideration or reinvestigation (MR) may be filed by the complainant or respondent
within five (5) days from notice thereof with the Office of the Ombudsman, or the proper Deputy Ombudsman
as the case may be. Section 7b of Administrative Order 7 as amended further provides though that the “filing
of a motion for reconsideration/ reinvestigation shall not bar the filing of the corresponding information in
Court on the basis of the finding of the probable cause in the resolution subject of the motion.” As per Office
Order No. 12, series of 2004, MRs that will be given due course should only be based on any or both of the two
grounds under Section 27 of RA 6770, as amended:
(1) new evidence has been discovered which materially affects the order, directive or decision; and
(2) errors of law or irregularities have been committed prejudicial to the interest of movant.
A public official may be charged with preventive suspension (Section 9) from office without pay
“pending investigation if, in the judgement of the Ombudsman or his proper deputy, the evidence of guilt is
strong and (a) the charge against such officer or employee involves dishonesty, oppression or gross misconduct,
or gross neglect in the performance of duty; or (b) the charge would warrant removal from the service; or (c)
the respondent’s continued stay in office may prejudice the just, fair and independent disposition of the case
filed against him.
10
The preventive suspension shall continue until the case is terminated; however, the total period of pre-
ventive suspension should not exceed six months. Nevertheless, when the delay in the disposition of the
case is due to the fault, negligence or any cause attributable to the respondent, theperiod of such delay
shall not be counted in computing the period of suspension herein provided.”
The PAGC follows a similar procedure as that of the Ombudsman in handling
administrative cases but instead of the Director, Assistant Ombudsman and Deputy Ombudsman reviewing
the recommendation of the FIO, it is the assigned Commissioner. The Commission en banc makes the final
recommendation which is submitted to the President. Where the decision is a dismissal of the case for lack of
prima facie evidence or jurisdiction, the President is merely advised of the said decision. But in cases where
the recommendation of the Commission involves suspension of the charged public official, the Office of the
President makes final approval and makes such decision an executory one.
As shown in Table 1 PAGC and the OMB have quasi-judicial functions but not the DOF-RIPS. DOF-
RIPS can only process information on lifestyle check as part of its investigative powers and then recommends
appropriate action to the OMB.
Submits
complaint/
report Review/ Complaint/
Complainant screening of report dropped
complaints/ for lack of
reports jurisdiction
Investigation Investigation
team assigned proposal
to case submitted to
Undersecretary
for review
No Is there sufficient
cause to warrant
Investigation
further
dropped
investigation?
...
Yes
Investigation Investigation
report submit- conducted
ted to Usec.
for review and
for appropriate
action
11
CHAPTER 4
This ratio implies the limited ability of the government to investigate abusive public officials for excessive
lifestyles.
The Transparency and Accountability Network (TAN) believes that public participation in government’s
lifestyle check program will make it more effective. Because CSOs and the general public live with the possible
subjects of lifestyle check in the same community, it will be easier for them to gather information which would
require the government so much time and resources to secure.
CSOs and citizens can be the arm of the government in its lifestyle check effort. The time, money,
personnel and energy that the government consumes in finding a subject, gathering information about that
subject can be reduced. Or all the government resources spent to gather an information about one subject
can be reduced and channeled to investigating another official.
When more citizens are informed about lifestyle check, this may also serve as a deterrent to
corrupt official.
12
Tipster To Dos
The following is a list of ‘To Dos’ for citizens who are interested in lifestyle check:
2. Verify information. Get at least another person to confirm the information gathered. The
table below provides means of verifying certain information:
13
Scanning the Environment:
Mr Santos is an employee of DOST and uses an expensive car to office everyday.
Verifying Information:
Full name: Mr. Benjamin Santos, Jr.
Employment: Mr. Santos is an Administrative Officer III of the Bureau of Internal Revenue District
Office II for 10 years. Mr. Santos does not have any business or any other source of income other
than his job in government. Mr. Santos earns P8,000 (net) a month.
Personal Circumstances: Mr. Santos does not have a wife or children.
Car owned: Mazda 3 s.2005 seen to be driven by Mr. Santos to office everyday since February
2005.
Substantiating Information:
Mr. Benjamin Santos, Jr, an Administrative Officer III at BIR District Office 2 for 10 years and
earning P8,000 a month, drives a Nissan Mini Cooper to office everyday since February 2005.
4. Make rough assessment of the known income (All his income; salary and benefit from the government,
salary of spouse and children below 18 years old, income from business and legitimate sources) and cost
of lifestyle (all his expenses; house, vehicles, hobbies, collection, travel, etc.)
5. Simple Analysis. If LIFESTYLE > KNOWN INCOME, then the public official is a potential subject for
a more thorough investigation. Simply compare the total estimated lifestyle and salary.
*Note: 13 months since government agencies are mandated to pay their employees 13th month.
14
6. Simple Report Writing. A suggested format for report writing is shown below.
Lifestyle Indicators:
Property 1:
Specifics (description, address, and other information may lead the investigator to
subject property for verification work)
Estimated Value:
Property 2:
Specifics:
Estimated Value:
Property 3:
Specifics
Estimated Value:
I submit in this report that the KNOWN INCOME of (NAME OF PUBLIC OFFICIAL)
is less than his/her COST OF LIFESTYLE, therefore, making him a potential
subject of lifestyle check. For your information and for appropriate action.
Submitted to:
Submitted by (optional):
There is no hard and fast rule on when information gathered is ready for submission to the investigating
agencies. Generally, more information is preferred to less, but it still depends on the quality or substantiveness
of the set of information gathered.
To guide the tipster whether information that will be submitted will be useful to the authorities, here
are questions that should be answered with a YES:
Does the information strongly indicate disproportionateness of displayed wealth and known income?
Does the information strongly point to a conclusion of illegally obtained wealth?
The tipster has the option of submitting the report anonymously and be assured of still being
attended to. The Ombudsman for instance is mandated to entertain all complaints, whether or not complaints
are identified. This means that should there be complaints/reports that reach the OMB whether identified
or not, and are found to have merit, the FIO then stands as the nominal complainant during preliminary
investigation.
15
4B: With Documents
While it is recognized that information gathering by mere observation is more practical for
citizens and CSOs, documentary evidence remains the strongest form of evidence that can be used
against a corrupt official. Observations would certainly help the government and would jumpstart an
investigation but documents would be of greater significance so we included this chapter on documents
gathering as a guide for those who would like to go as far as securing documents in their involvement
in lifestyle check. But this way of information gathering is more difficult compared to the first one
because this requires more energy, time and resources despite the public’s right to information guaran-
teed in the Philippine Constitution:
“The right of the people to information on matters and pubic concern shall be recognized. Access to official records,
and to documents and papers pertaining to official records, and to documents, and papers pertaining to official acts,
transactions, or decisions, as well as government research data used as basis for policy development, shall be
afforded the citizen, subject to such limitations as may be provided by law.”
Here, observation of the alleged public official’s lifestyle will not just be the means for
substantiating initially gathered information but documents gathering. This chapter will focus on what
documents are needed for lifestyle check and what specific information in these documents are relevant to
lifestyle check.
Another difference between documents gathering and observation is the appreciation of information
gathered. With mere observation, all expenditures are simply classified as lifestyle and all those that the
official earns as income. Here, since documents are available, the tipster can use the following formulas
based on the documents available:
16
KNOWN INCOME= Annual Salaries + Benefits
(Annual Salaries: P375K* + Benefits: P65K= Known Income: P440K)
Below is a list of documents needed to obtain values for each component in the formula.
17
INFORMATION SPECIFICS/ DETAILS DOCUMENTS TO GATHER SOURCES OF INFORMATION
Known Income Government salary Personal Data Sheet Agency to which the public official
Service record belongs
Civil Service Commission
Business:
Name of company or business SALN (current) Depends on what office the public
Address Company records official belongs to (see Annex 3)
Financial profile Income tax payments Securities and Exchange Comm
Business permits Department of Trade and Industry
Bureau of Internal Revenue
Business Permits and Licensing
Office (BPLO)
PERSONAL INFORMATION
useful for Lifestyle Check. Some documents contain the 2. SURNAME
same information. This means information on one docu-
FIRST NAME
ment can be validated by another document. As a strat-
egy, the tipster can choose what documents to gather by MIDDLE 3. NAME EXTENSION
NAME
identifying the kind of information he/she needs.
4. Date of Birth 16. Residential
Address
5. Place of Birth
The following are the documents and important
6. Sex Male Zip Code
information that can be found therein, including the
7. Civil Status 17.Tel. No.
possible leads that can be drawn from the information: 18. Permanent
8. Citizenship Address
9. Height
A. Personal Data Sheet 10. Weight 19.Tel. No.
19
Page 1 SWORN STATEMENT OF ASSETS, LIABILITIES, AND NET WORTH
DISCLOSURE OF BUSINESS INTERESTS AND FINANCIAL CONNECTIONS
AND IDENTIFICATION OF RELATIVES IN THE GOVERNMENT SERVICE (Required by R.A. No. 6713)
As of ______________________ (Baseline Declaration)
A. DECLARANT’S PERSONAL INFORMATION AND EMPLOYMENT
*For Joint filing, make 2 entries for Name, Position, Annual Gross Salary, Name of Agency, and Office Address
*Annual Gross Salary refers to ALL amounts received by declarant from Government service
Name Home Address Position Annual Gross Salary
* Annual Gross Family Income refers to income of declarant, spouse, and declarant’s children below 18 years of age living in declarant’s household
Name of Agency/Office Office Address Annual Gross Family Income
Total:
2. Investments, Other Personal Properties, and Liabilities of Declarant/Spouse/Declarant’s Children Below 18 Years of Age
Living in the Household of Declarant
I have no investments to declare owned by me/my spouse/my children below 18 years of age living in my household
I have no personal properties to declare owned by me/my spouse/my children below 18 years of age living in my household
I have no liabilities to declare pertaining to me/my spouse/my children below 18 years of age living in my household
Instructions: Declare each item with a value of Php50,000 or more, even if the same was acquired at no or less cost. Items with less value may be declared in
lump sum as “Others”. However, if “Others” amounts to more than Php 100,000, each item must be listed. Mark the properties to be declared and
make the corresponding entry for the Acquisition Cost.
B.2.1 Investment Item Acquisition Cost B.2.1 Investment Item Acquisition Cost
Stocks (equity paid) Pre-need plans (premiums pd)
20
Page 2
B.2.2 Other Personal Property Acquisition Cost B.2.3 Liability Outstanding Balance
Cash/Bank accounts Personal loans
Others
1 Acquisition costs of Real Properties and Vehicles, investments, and Other Personal Properties; less total outstanding balance of Liabilities
Instruction: Declare each item which generates gross annual receipts of Php 50,000 or more. Items with less value may be declared in lump sum as “Others”.
However, if “Others” amounts to more than Php 100,000, each item must be listed
I have no business interests and financial connections to declare pertaining to me/my spouse/my children below 18 years of age living in my household.
Declarant, Spouse, or Child (Put Name of Entity Address Nature of Business Interest/ Date of
Name) Financial Connection Acquisition/
Connection
21
Page 3
E. STATEMENT
I hereby certify to the best of my knowledge and information that these are complete and true statements of my assets, liabilities, net worth, business
interests, and financial connections, including those of my spouse and my children below 18 years of age living in my household, and the names of my relatives in
the Government, as of _______________, as required by and in accordance with Republic Act No. 6713. I further certify that no assets, liabilities, business interests,
financial connections, and relatives in the Government other than those declared herein are known to me, my spouse, and my children below 18 years of age living
in my household.
I hereby authorize the Ombudsman or his duly authorized representative to obtain and secure from all appropriate government agencies, including the
Bureau of Internal Revenue, such documents that may show such assets, liabilities, net worth, business interests, and financial connections, including those of my
spouse and my children below 18 years of age living in my household covering previous years, including the year I first assumed office in Government.
I further undertake to produce all supporting documents for each of the entries herein made when required.
Declarant’s Signature: __________________________________ Date ________________ TIN: ______________________
Community Tax Cert No: _______________________ Issued In: _____________________ Issued On: _________________
SUBSCRIBED AND SWORN TO before me this _______day of ___________________________, 20_____, affiant(s) exhibiting his/her/their Community
Tax Certificate(s) as indicated above.
________________________________
(Person Administering Oath)
F. GENERAL INSTRUCTIONS FOR BASELINE DECLARATION
1. The Baseline Declaration (BD), which contains a comprehensive listing of your assets, liabilities, net worth, business interests, and financial connections, shall be
accomplished only once, within (30) days from assumption into office, or otherwise upon effectivity of the form in the case of incumbents.
2. The statement of a new entrant must contain comprehensive information as of his/her first day of Government service. The statement of an incumbent must contain
information as of January of the current calendar year.
3. The BD must be accomplished in triplicate, of which two (2) copies must be submitted to the Administration/Personnel Division/Unit of your agency.
4. For joint filing by husband and wife, make two (2) entries in Section A for the Name, Position, Annual Gross Salary, Name of Agency/Office, and Office Address. Also,
the co-declarant must sign the Statement under Section E.
5. You may use additional forms or sheets if information exceeds the spaces provided.
6. Put “N/A” for each entry that does not apply to you.
7. You must provide information for your spouse, if any, regardless of the status of marriage, except only when your marriage has been declared null and void; has been
annulled; or a decree of legal separation has been procured, with finality.
8. You must provide information for all your children below 18 years of age living in your household, regardless of legitimacy or illegitimacy.
9. The fair market value of real property is that amount which a willing buyer and a willing seller can agree on as the purchase price of the property. You may refer to
historical data, such as sales transactions of real properties, in the same vicinity.
10. The assessed value of real property is that recorded in the Assessor’s Office, the local Treasurer, or the Sanggunian in the city or municipality where the real property is
located.
11. Nte that you are not required to attach any documents to vouch or substantiate the information disclosed at the time of submission. However, you must ensure that all
information provided is supported by proper and adequate documentation, and must be prepared to produce the same when required in the future.
12. Moreover, the SALN is made under oath. Falsification of information or failure to file or report information may subject you to disciplinary action. Knowing and willful
Office/Address
falsification of information may also subject you to criminal prosecution.
13. Penalties under RA 6713 may be any of the following:
§ Imprisonment ≤ five years
§ Fine ≤ P5,000
§ Dismissal from the service
14. For further guidance, a Manual for Accomplishing the SALN is available from the Civil Service Commission. You may also contact the OPMD at 951-2637, 951-2639 and
932-0181 for assistance in completing the SALN.
22
The SALN contains all the
needed information for a lifestyle check, the JUDICIAL FORM NO. 67
(Revised September, 1954)
assumption being that it was accomplished
truthfully. Properties not declared in the REPUBLIC OF THE PHILIPPINES
SALN could mean perjury against the public NATIONAL LAND TITLES AND DEEDS REGISTRATION ADMINISTRATION
official because the SALN is a legal instrument. OFFICE OF THE REGISTER OF DEEDS FOR THE PROVINCE OF ____________
designation of a public official found in Annex “WHEREAS, it appears that pursuant to the provisions of Chapter IV of Com-
monwealth Act No. 141, as amended governing the homesteading portions
5. If the SALN is accessed, it can be the base 2
of the public domain, the claim of ____________ has been established and
document for the investigation. Access to the duly consummated in conformity with law for a tract of agricultural public
SALN is guaranteedin Section 8C of Republic 3
lans situated in the Barrio of _______, Municipality of _________, Province
Act 6713, which provides: of ____________, Island of __________ Philippines, containing an area of
4 hectares, _____ hectares, ______ ares, ______ centares, according to
______
Accessibility of documents. — (1) Any and all statements the official plat of the survey thereof on file in the Bureau of Lands, Manila,
filed under this Act, shall be made available for inspection and described on the back hereof;
at reasonable hours; (2) Such statements shall be made
available for copying or reproduction after ten (10) working
“NOW, THEREFORE, KNOW YE, That by authority of teh Constitution of
days from the time they are filed as required by law; (3) Any
person requesting a copy of a statement shall be required to
the Philippines, and in conformity with the provisions thereof and of the af-
pay a reasonable fee to cover the cost of reproduction and forcited Commonwealth Act No. 141 and the Acts supplemental thereto, there
mailing of such statement, as well as the cost of certification; is hereby granted unto the said ___________________, of legal age, married
(4) Any statement filed under this Act shall be available to 5
to _________________ and residing in ___________________.
the public for a period of ten (10) years after receipt of the
statement. After such period, the statement may be destroyed “TO HAVE AND TO HOLD the said tract of land, the apprtenances thereunto
unless needed in an ongoing investigation.” the right belonging unto the said ____________ and to his heir and heirs
and assigns forever, subject to the provisions of the sections 118, 119, 121, as
amended....
C. Original Certificate of Title (OCT)
1. Date acquired 1
“Given under my hand at the City of Manila, on this, the _______________,
2. Name of claimant in the year of Our Lord one thousand nine hundred and ________________.
3. Location of property (Barrio,
Municipality, Province; eg: 52 “Transcribed in the “Registration Book” for the
Province of ______________, pursuant to the
G Matino St., Bgy. Pinyahan, provisions of section 41 of Act No. 496, this
Diliman, Quezon City) __________ day of ______________ nineteen
4. Property description hundred and ___________, ____________
(size of lot; eg: 5 hectares) a.m.”
5. Name of spouse 6
___________________
6. Owner’s postal address Owner’s Postal Address
7. Certificate Title No.
23
Republic of the Philippines
DEPARTMENT OF JUSTICE
Land Registration Authority
D. Transfer Certificate of Title (TCT)
QUEZON CITY
REGISTRY OF DEEDS FOR THE _______________________________ 1. Transfer Certificate Title No.
2. Location of the Property
TRANSFER CERTIFICATE OF TITLE
1
No ___________________ 3. Property Description
2
It is hereby certified that certain land situated in the ____________ 4. Name of Claimant/ Owner
bounded and described as follows: 5. Name of Spouse
A PARCEL 3 OF LAND Lot 29 of the subd. plan (LRC) Pcs-17076, being
a portion of the cons. Lots 1070-C-2, 1070-C-3 & 1070-C-4 (LRC) Psd 6. Original Certificate’s Date of Registration
195108 LRC R c. No. Cad. 94), situated in the Bo. of _____, City of 7. Original Certificate of Title No.
________, Is. of Luzon. Bounded om the NE. points 3 to 4 by Lot 31; on 8. Original Owner
the SE., points 4 to 1 by Lot 30; on the SW., points 1 to 2 Lot 27, all of
the cons-subd. plan; and on the NW., points 2 to 3 by existing road. Be- 9. Date Acquired
ginning at a point marked “1” on plan, being S.67 deg. 50 E., 330.62 m. 10. Owner’s Postal Address
from BLLM 11, Cad.; thence N. 17 deg. 03’W., 15.00 m. to point 2; N.
72 deg. 57 ‘W., 12.00 m. to point of beginning; containing an area ONE
4; S. 72 deg. 57’W., 12.00 m. to the point of beginning; containing an
area is registered in accordance with the accordance with the Property
4
Registration Decree in the name of* _________, 5
married to _________ TAX DECLARATION NO. _________
___, of legal age, Filipino, as owner tereof in fee simple, subject to such
of the encumbrances mentioned in Section 44 of said Decree as may be RPTA Project
R P A Form No. 1
subsiding, and to
PROPERTY INDEX NO. ________
24
(OTHER INFORMATION)
The OCT, TCT and Declaration of Real Property contain information that will help establish
ownership, location, and value of real property asset. The OCT/TCT however does not always contain the name
of the beneficial owner of the property in question. The Declaration of Real Property would more probably con-
tain the name of the ‘beneficial owner’ as he/she is likely to pay the real property tax. Of the three documents,
therefore, the Declaration of Real Property provides compelling basis or indication of ownership.
25
Republic of the Philippines
DEPARTMENT OF TRANSPORTATION & COMMUNICATIONS
LAND TRANSPORTATION OFFICE
East Ave., Quezon City
Field Office
CERTIFICATE OF REGISTRATION
CR 1
No. G. Certificate of Registration for Vehicles
ENCUMBERED MM-DD-YY
MY FILE NO. 2 PLATE NO. 3 ENGINE NO. CHASSIS NO. 1. Date of Registration
DENOMINATION PISTON DIS- NO. OF CYLIN- FUEL 2. Motor Vehicle File No.
PLACEMENT DERS 3. Plate No.
MAKE 4 SERIES 5 BODY TYPE BODY NO./YR. 6 4. Make
MODEL
5. Series
GROSS WT. NET WT. SHIPPING WT. NET CAPACITY 6. Year Model
COMPLETE OWNER’S NAME 7 TEL. NO./CONTACT DETAILS 7. Complete Owner’s Name
COMPLETE ADDRESS (No., Street, Municipality, Province) 8 8. Complete Address
ENCUMBERED TO
9. Details of First Registration
10. O.R. Date (first registration)
DETAILS OF FIRST
REGISTRATION 9 O.R. NO. 10 O.R. DATE AMT
To secure documents from LTO, tipster
This is to certify that the Motor Vehicle described herein is duly registered. This certifi-
cate is VALID only when signed by authorized LTO officials, Property sealed and accom- can write a letter of request to the Records
panied by Official Receipt as proof of payment. Any unauthorized resource or alteration Section of the LTO office in where you
hereon will invalidate this document. think the vehicle was registered.
REGISTRANT’S SIGNATURE ANNELI R. LONTOC (See Annex 4 for a list of LTO offices).
Chief of Office
Signature/Date
26
BTRCP FORM Certificate No. : ________
NO. 16A Date Registered: _______
Please read
Republic of the Philippines
Expity Date: ___________
instruction Department of Trade and Industry TRN No: ______________
requiremenrs at
the back before
filing up
APPLICATION FOR SOLE PROPRIETORSHIP
application
I. Application for Sole Proprietorship
NEW RENEWAL
(Department of Trade and Industry)
(PLEASE TICK THE BOX FOR THE APPROPRIATE APPLICATION FOR REGISTRATION OF
BUSINESS NAME UNDER THIS ACT NO. 3883, AS AMENDED)
2. Corporate Name
THAT AROSE BETWEEN THE ANNUAL MEETINGS, THE CORPORATION SHALL SUBMIT ONLY THE AFFECTED PAGE OF THE GIS THAT RELATED TO THE
INFORMATION TOGETHER WITH A COVER LETTER SIGNED BY THE CORPORATE SECRETARY OF THE CORPORATION. THE PAGE OF THE GIS AND COVER LETTER
SALL BE SUBMITTED WITHIN SEVEN (7) DAYS AFTER SUCH CHANGE OCCURRED OR BECAME. EFFECTIVE.
4. Date Registered
RATE SECRETARY THAT THE COPY OF THE SUBMITTED ONLINE CONTAINS THE EXACT DATA OF THE HARD COPY.
6. ONLY THE GIS ACCPMPLISHED IN ACCORDNACE WITH THESE INSTRUCTIONS SHALL BE CONSIDERED AS HAVING BEEN FILED.
7. THE GIS MAY BE USED AS EVVIDENCE AGAINST THE CORPORATION AND ITS RESPNSIBLE DIRECTORS/OFFICERS FOR ANY VIOLATION OF EXISTING LAWS, RULES
10. Contact Nos. NAME OF ITS EXTERNAL EDITOR AND ITS SIGNING PARTNER 9 TELEPHONE NUMBER: 10
PRIMARY PURPOSE/ACTIVITY/INDUSTRY INDUSTRY CLASSIFICATION GEOGRAPHICAL CODE:
PRESENTLY ENGAGED IN:
INTERCOMPANY AFFILIATIONS
PARENT COMPANY 11 SEC REGISTRATION NO. ADDRESS
5
SUBSIDIARY AFFILIATE SEC REGISTRATION NO. ADDRESS
27
11. Intercompany Affiliations
a. Parent Company,
SEC Registration No, Address How to Access SEC Documents
b. Subsidiary/ Affiliate,
SEC Registration No., Address 1) Go to the SEC Office located at SEC Building, EDSA
12. Capital Structure Greenhills, Mandaluyong City or in their provincial
a. Authorized Capital offices. (see Annex 3)
i. Type of Shares
2) In the SEC Central Office, computer facilities are
ii. Number of Shares
provided to help clients/users search for information.
iii. Par/ Stated Value
This may not be the case in the SEC regional offices.
iv. Amount
b. Subscribed Capital 3) Be patient in transacting with government offices.
c. Paid Up Capital Also, take note that SEC only allows users to check
13. Directors/ Officers three (3) records per day.
a. Name, Nationality, Current
Residential Address 4) You may need to pay for the printing of documents
b. Inc’r, Board, Stock Holder,
Officer, Exec. Comm., TIN
CHAPTER 5
Organizing and Doing an Actual Lifestyle Check Work
As mentioned in the previous section, securing documents requires more effort and resources than
doing just mere observation. Therefore, the organization/s or individuals who would like to do this
should come up with ways to maximize their available resources which are discussed in this
section.
1. MAP RESOURCES. The organization can begin by mapping out resources that it can mobilize for
lifestyle check. This is especially critical for manpower resources which is the most critical element
in lifestyle check involvement.
The tables in the next page show examples of different ways to map manpower resources, as done by
Barug! Pilipino, a non-government organization based in Cebu City during a pre test of this manual.
28
Table 4. According to Fields of Specialization
2. DRAFT CODE OF CONDUCT. The organization should g) Do not accept any benefit, gift and/or
also draft a code of conduct for all individuals and partner consideration from government officials;
organizations involved. This is to set the parameters of
involvement and/or partnership. This will also be help h) Be completely honest about issues of eth-
ensure the integrity of the project as well as the security ics and conduct of fellow tipsters and bring
of the tipsters. The TAN-suggested Code of Conduct begins forward to the team’s attention; and
with a full disclosure statement on the tipster’s personal
background. The tipster should disclose his/her affiliations i) Do not withhold any relevant information
with government officials (personal, social and professional).
Personal affiliations of the tipster can work to the advantage
or disadvantage of the lifestyle check operations. For in-
stance, if the personal affiliation can help in accessing hard-
to-access documents then that will be good for the program.
29
3. OBSERVE AND PREPARE DOCUMENTATION.
Dolores and her husband reside in Binan, Laguna in a house and lot they own. They live
there together with Dolores’ father who is a retired military. They also own five units of
apartment in the area leased for P10,000/month.
Last year, Dolores decided to venture into a catering business in partnership with her
friend who is also an officemate. Their business went well so they hired more staff to
work for them.
That same year, Dolores’ younger son won in a prestigious competition among law
students. As a reward, Dolores bought him a vehicle worth P640,000. The brand new car
was given to him during the 18th birthday party of her sister at the Manila Hotel.
During the same year, Dolores’ husband was given a salary increase of P10,000/month.
Because of this, they decided to buy six (6) brand new units of Toyota Revo to be used
in a transport business.
After six months of operation, the transport business closed down. They sold their three
units of Revo for a cheaper price and bought a brand new Pajero. The failure of the
transport business however brought depression to Dolores and her family. To lighten up
a bit, they went to Singapore for a family trip.
In the meantime, Dolores’ father was diagnosed with lung cancer and was confined in
St. Luke’s Hospital for 2 months. Unfortunately, because of multiple organ complications,
Dolores’ father died.
Based on the earlier section on report-writing, the report that can be generated from this information will look
like the one in Table 7 (report was generated by Barug! Pilipino youth).
30
Table 6. Documentation
Lifestyle Indicators:
Property 1: Condominium in Manila
Property 2: 5 apartment units in Binan, Laguna
Property 3: Start up capital for Catering business
Property 4: Vehicle gift to son worth P640,000
Property 5: Brand new pajero
Property 6: House and lot in Laguna
Property 7: brand new Revo
4. EXPAND THE DOCUMENTATION. Expand the report with two more columns, identifying the kind of
information gathered and the documents needed to further support the observation made to prove an excessive
lifestyle.
(Example: Table 8)
31
Table 7. Expanded Documentation
INFORMATION NEXT STEPS SUPPORTING REMARKS
DOCUMENTS
NAME OF PUBLIC Dolores N. Domingo Verify Personal Data Sheet
OFFICIAL
POSITION/ Customs Operating Verify Personal Data Sheet
DESIGNATION Officer IV
GOVERNMENT Bureau of Customs Verify: what division, Personal Data Sheet
OFFICE where?
LENGTH OF STAY ? Find out length of Personal Data Sheet
IN GOVERNMENT public service
SERVICE
INCOME IN PUBLIC P22,821.00 Verify Personal Data Sheet
SERVICE Statement of Assets,
Liabilities and Net
Worth
INCOME FROM Husband’s salary Find out salary Pay slip If difficult to gather, an
OTHER SOURCES Income Tax Return estimate can be made
using highest,
realistic standard;
Another creative way of
getting this is through a
credit card application
or other related
applications that require
ITR or a statement on
the financial capability
of the applicant.
Son’s salary Find out salary Pay slip same
Income Tax Return
Apartment rental Verify Interview the lessees
(P50,000 per month)
Catering Business Find out income Income Tax Return Estimate based on
General Information observation of sales per
Sheet - filed yearly day
Transport Business Find out income Income Tax Return Estimate
General Information
Sheet - filed yearly
Retirement Find out Estimate
compensation of father
Sale of 3 units of Find out Deed of Sale Interview buyer;
Toyota Revo vehicle Estimate based on
market rates (e.g. Car
Finder)
5. TASKING. Refer to the profile of resources and strategically assign tasks according to how each one can
contribute to the information gathering activity. Accomplish this by adding one more column to the table as
shown below:
32
6. DOCUMENTS-GATHERING. Mobilize tipsters 9. REPORT-WRITING. Take note of all kinds of
to gather the information based on their information that can be gathered because the smallest
assignments.There were information in the previous details may provide hints to gaps in the data gathering.
section about how and where some documents can
be secured. Here are suggested ways to gather other TAN’s suggested format is shown in table 10.
information for lifestyle check: The report should facilitate the governmen in proving
1) SCHOOL RECORDS. You can verify with the that the subject lived an EXCESSIVE LIFESTYLE.
school administrators the cost of tuition fees and The organization need not disclose specifically who
other miscellaneous expenses that are incurred the sender of the report is.
by students enrolled in the said schools. Most
educational institutions also have websites that It is important to begin with a declaration
can be visited for such information. whether the tipster was able to secure the SALN of
the public official because it is central to the kind of
2) GOLF CLUBS/ YACHT CLUBS. You information gathering being conducted.
can gather information from the website.
(www.federationgolf.com; www.sailphi.org.ph/
Table 10
clubs)
PERSONAL CIRCUMSTANCES
7. INTERVIEW of KEY INFORMANTS. Name of Public Official:
From the documents gathered, the tipsers may Position:
identify key persons that can be interviewed who Government Office:
may be able to add relevant information to the Length of Government Service:
data gathering. Table 9 below shows some key
With SALN? Yes/ No
informants who can possibly be interviewed.
KNOWN INCOME
Table 9. Key Informants Source Declared Verified Supporting
Amount Amount Document
INFORMATION KEY INFORMANTS (Attachment X)
Real Estate Properties Real Estate Agents, XXX XXX XXX
(Costs, Ownership) Security Guards of the
Subdivision, House
TOTAL PHP
helpers
LIFESTYLE COST
Construction Engineers and Architects
(Cost, Ownership) of the construction Assets- Declared Verified
Liabili- Amount Amount
Vehicles car dealers, ties/
(Cost, Ownership) sales agents Expendi-
ture etc.
8. THE BENEFICIAL-OWNER TEST. In XXX XXX XXX
proving that the subject is the beneficial owner TOTAL PHP
of a property (vehicle, real property) when the CONCLUSION
documents reflect otherwise, the tipster has to
LIFESTYLE COST > KNOWN INCOME BY PHP
establish the subject’s beneficial use of a certain
XXX
property for a continued period of time, such as:
a) Testimony of neighbors of the subject (Please refer to attached documents for further
regarding use of property for a continued reference)
period of time; and/or
b) Pictures of subject using property for a
continued period of time (establish dates of If the organization decides to submit an affidavit
use). and identify a specific person/person who will act as
complainants (see Table 11).
33
Table 11
COMPLAINT AFFIDAVIT
I, (name), of legal age, (status), Filipino, with address at ________________, after having been duly sworn in accordance
with law, hereby depose and state that:
1. I am a member of (name of CSO), a civil society organization duly organized and existing under Philippine Laws
with address at _____________ and duly accredited with the Ombudsman’s Community Coordination Bureau.
- Undeclared in SALN – in the names of subject and spouse, or in the names of children who have no income capacity
or in the names of relatives or friends appearing as dummies of the respondent
o Real Properties – Deed of Sale, Year Acquired, Location (TCT/CCT/OCT from RD )
o Personal Properties - Value, Deed of Sale of (a) Vehicles, Other Equipment (CR/OR from LTO), (b) Shares
of Stocks (SEC Records, Company, PSE)
3. Such other information as may enable the court to determine whether or not the respondent has unlawfully
acquired property during his incumbency
a. Family Background: Members of the Family/Other Relatives and Friends believed to be used as Dummy, Residence,
Address, Ages, Financial Profile: PDS, BIR, SEC, DTI, BPLO SALN
b. Respondent’s Liabilities
a. Housing Loans from SSS, GSIS, Pag-ibig
b. Loans from Financial Institutions
c. Personal Loans from banks and other financial institutions, private individuals, SSS, GSIS,
Pag-ibig
Expenditure Pattern
o Travels locally or abroad: frequency, places of travel (BI record of departures/arrivals, leave applications
o Schools attended by children (Enrolment, receipts)
o Extravagant Parties (Receipts, Billings, Affidavits)
o Casinos
4. I am submitting this report to attest to the truth of the foregoing facts and in support to my complaint against respondent
_______ for violation of
· RA 1379
· Perjury under Art 183 of RPC
· Falsification under Art 171 of RPC
· RA 3019
· RA 6713
32
Computational Exercises
KNOWN INCOME
Table 12. Schedule of Income (As declared in SALN)
YEAR KNOWN INCOME
1994 120,000.00
1995 150,000.00
1996 180,000.00
1997 200,000.00
1998 220,000.00
1999 250,000.00
2000 280,000.00
2001 300,000.00
2002 320,000.00
2003 330,000.00
2004 350,000.00
TOTAL
33
Table 14. FACTORING IN EXPENDITURES AND UNDECLARED ASSETS
34
ANNEX 1: Salary Grade Table as of 2001
SG Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 SG
1 5,082 5,209 5,339 5,473 5,610 5,750 5,894 8,041 1
2 5,540 5,678 5,820 5,966 6,114 6,267 6,424 6,585 2
3 6,039 6,189 6,343 6,503 6,664 6,832 7,001 7,177 3
4 6,522 6,684 6,851 7,022 7,196 7,378 7,562 7,751 4
5 7,043 7,219 7,399 7,584 7,774 7,968 8,167 8,372 5
6 7,606 7,796 7,992 8,191 8,396 8,606 9,438 9,042 6
7 8,139 8,341 8,550 8,764 8,984 9,207 10,099 9,675 7
8 8,709 8,926 9,149 9,378 9,612 9,852 10,807 10,351 8
9 9,318 9,551 9,790 10,035 10,286 10,542 11,527 11,075 9
10 9,939 10,188 10,442 10,704 10,971 11,246 12,218 11,815 10
11 10,535 10,798 11,068 11,344 11,629 11,920 12,950 12,522 11
12 11,167 11,446 11,733 12,026 12,326 12,635 13,728 13,274 12
13 11,837 12,134 12,436 12,747 13,065 13,393 14,551 14,070 13
14 12,546 12,861 13,182 13,512 13,850 14,196 15,423 14,914 14
15 13,300 13,632 13,973 14,322 14,680 15,048 16,350 15,810 15
16 14,098 14,450 14,811 15,183 15,561 15,951 17,331 16,758 16
17 14,944 15,317 15,700 16,092 16,496 16,908 18,371 17,764 17
18 15,841 16,237 16,643 17,059 17,486 17,922 19,473 18,830 18
19 16,792 17,211 17,641 18,699 18,535 18,998 20,641 19,959 19
20 17,799 18,244 18,699 19,446 19,647 20,138 21,467 21,158 20
21 18,510 18,974 19,448 20,225 20,432 20,942 22,325 22,003 21
22 19,251 19,732 20,225 21,035 21,250 21,781 23,218 22,883 22
23 20,020 20,521 21,035 21,877 22,098 22,652 24,148 23,799 23
24 20,823 21,343 21,877 22,751 22,985 23,559 25,113 24,752 24
25 21,655 22,197 22,751 23,662 23,903 24,501 26,118 25,742 25
26 22,521 23,084 23,662 24,609 24,859 25,480 27,162 26,771 26
27 23,422 24,008 24,609 25,593 25,853 26,500 28,249 27,842 27
28 24,359 24,968 25,593 26,615 26,887 27,559 29,379 28,249 28
29 25,333 25,967 26,615 30,338 27,964 28,663 33,486 29,379 29
30 28,875 29,597 30,388 42,471 31,873 32,670 46,880 33,486 30
31 40,425 41,436 42,471 48,539 44,621 45,737 53,578 46,880 31
32 46,200 47,355 48,539 49,753 52,996 52,271 32
33 57,750 33
35
ANNEX 2
SALARY GRADE CHART
36
SECTION 8. Salaries of Constitutional Officials and their Equivalent. — Pursuant to Section 17, Article XVIII
of the Constitution, the salary of the following officials shall be in accordance with the Salary Grades indicated
hereunder:
SECTION 10. Local Government Units (LGUs). — The rates of pay in LGUs shall be determined on the
basis of the class and financial capability of each LGU: Provided, that such rates of pay shall not exceed the
following percentages of the rates in the salary schedule prescribed under Section 7 hereof:
37
ANNEX 3
WHERE TO GET THE SALNs
FOR PRESIDENT, VICE PRESIDENT, MEMBERS OF THE CABINET, AND OTHER
NATIONAL LEVEL EXECUTIVE OFFICIALS, YOU MAY GET THEIR SALNs FROM
THE FOLLOWING OFFICES:
38
FOR THE SENATORS, SALNs CAN BE ACCESSED FROM:
39
Annex 4: SECURITIES AND EXCHANGE COMMISSION
Extension Offices
(Source: www.sec.gov.ph)
40
Annex 5: LTO Regional Offices
41
Annex 6: WHERE TO SEND REPORT
ORLANDO CASIMIRO
Deputy Ombudsman for the Military
Office of the Ombudsman
Agham Road, Quezon City
Tel: (02) 926-8747
Fax: (02) 926-8776
42