Public officials must specifically declare their cash assets in their statements of assets, liabilities, and net worth (SALNs) and cannot include it with other assets in the document, according to retired Sandiganbayan Presiding Justice Amparo Cabotaje-Tang.
Cabotaje-Tang said failing to do this is a violation of Republic Act 6713 or the Code of Conduct and Ethical Standards for Public Officials and Employees.
“Under RA 6713, yung cash on hand and cash in bank, they must be specifically declared in the SALN. Hindi pwedeng i-lump yun sa ibang other personal properties,” she said.
Asked if she considered it unusual to lump cash with other assets, she said she would not say it was the case.
“But it is against the provision of section 8 of RA 6713,” she said.
The same law also allows officials to correct any lapses in the SALN, she noted.
During cross-examination, the defense asked Cabotaje-Tang whether the law prohibited lumping cash with other personal properties.
She replied that the law does not make any prohibitions, but also pointed out that “there is a specific directive for the public officer to indicate specifically this cash on hand or cash in bank.”
When the defense pressed if there was no prohibition, she maintained that there was a directive under the law.
Cabotaje-Tang was presented as a prosecution witness about the laws on public accountability, including the SALN law.
Her testimony was not about the specific allegations against the Vice President of unexplained wealth and failing to declare properties.
Earlier, the prosecution questioned the lack of any cash declaration in Duterte’s SALNs from 2019 to 2024 while her net worth increased through the years.
Duterte’s lawyer said her cash assets were included under “others” in her SALN.