The Supreme Court ruled that the Ombudsman’s power to investigate and prosecute erring government officials for falsifying their Statement of Assets, Liabilities, and Net Worth (SALN) is not contingent on prior internal office reviews or notifications of errors. This decision clarifies that while heads of offices have a duty to review SALNs for formal compliance, their actions or inactions do not limit the Ombudsman’s independent authority to investigate potential violations of anti-corruption laws. Ultimately, individuals bear the responsibility for the truthfulness of their SALNs, and substantive falsifications can lead to prosecution regardless of internal office procedures.

Beyond the Form: Can an Office’s Oversight Shield SALN Falsification?

The case of Liberato M. Carabeo v. Sandiganbayan stemmed from charges filed against Carabeo, then Parañaque City Treasurer, for allegedly failing to disclose certain assets and misdeclaring his net worth in his SALNs. The Department of Finance (DOF) Revenue Integrity Protection Service (RIPS) initiated the investigation, leading to charges before the Office of the Ombudsman for violations of Republic Act (R.A.) 3019 (the Anti-Graft and Corrupt Practices Act) and Article 171 of the Revised Penal Code (falsification by public officers). The central legal question was whether the Sandiganbayan erred in excluding from trial the issue of whether Carabeo’s head office should have notified him of any errors in his SALN before charges were filed, as mandated by Section 10 of R.A. 6713 (the Code of Conduct and Ethical Standards for Public Officials and Employees).

Carabeo argued that Section 10 of R.A. 6713 requires the head of office to inform him of any deficiencies in his SALN and provide an opportunity to correct them before any charges are filed. He contended that the DOF, his head office, failed to do so. The Sandiganbayan, however, held that the review of SALNs by the head of office is irrelevant and cannot bar the Office of the Ombudsman from conducting an independent investigation for criminal violations. This position was supported by the Supreme Court in its decision.

The Supreme Court emphasized the independent constitutional mandate of the Office of the Ombudsman. The Court highlighted that the Ombudsman is vested with the sole power to investigate and prosecute any act or omission of any public officer or employee that appears to be illegal, unjust, improper, or inefficient. The decision cited Vergara v. Ombudsman, reinforcing the principle of the Ombudsman’s autonomy in fulfilling its duties. The Court stated:

[The Office of the Ombudsman is vested] with the sole power to investigate and prosecute, motu proprio or on complaint of any person, any act or omission of any public officer or employee, office, or agency when such act or omission appears to be illegal, unjust, improper, or inefficient.

Building on this principle, the Court clarified that the internal office procedure outlined in Section 10 of R.A. 6713 is separate from the Ombudsman’s investigative and prosecutorial powers. Even if the head of office fails to notify a subordinate of errors in their SALN, this does not preclude the Ombudsman from investigating and filing charges based on its own independent assessment. The Court stated:

True, Section 10 of R.A. 6713 provides that when the head of office finds the SALN of a subordinate incomplete or not in the proper form such head of office must call the subordinate’s attention to such omission and give him the chance to rectify the same. But this procedure is an internal office matter. Whether or not the head of office has taken such step with respect to a particular subordinate cannot bar the Office of the Ombudsman from investigating the latter. Its power to investigate and prosecute erring government officials cannot be made dependent on the prior action of another office. To hold otherwise would be to diminish its constitutionally guarded independence.

Furthermore, the Court distinguished between formal and substantive defects in the SALN. Section 10 of R.A. 6713, according to the Court, primarily aims to ensure that SALNs are submitted on time, are complete, and are in proper form, addressing formal compliance issues. In contrast, the charges against Carabeo involved falsification of assets and misdeclaration of net worth, which are considered substantive defects. The responsibility for the accuracy and truthfulness of the information declared in the SALN rests with the individual public officer or employee, not the head of office. This means public officials cannot deflect accountability by claiming their superiors did not flag the discrepancy.

The Court’s reasoning underscores the importance of integrity and transparency in public service. Public officials are expected to be truthful and accurate in their SALNs, and they cannot use the excuse of non-notification by their superiors to evade responsibility for falsifying their declarations. This stance is rooted in the constitutional principle that public office is a public trust, and public officials must be accountable to the people. It ensures that the anti-corruption laws are effectively implemented, maintaining public confidence in government.

In conclusion, the Supreme Court’s decision in Carabeo v. Sandiganbayan affirms the independence of the Office of the Ombudsman and reinforces the individual responsibility of public officials to truthfully declare their assets, liabilities, and net worth. This ruling ensures that the fight against corruption remains vigorous, with the Ombudsman free to act independently and without being constrained by internal office procedures. The repercussions of this decision are substantial, setting a clear precedent for future cases involving SALN discrepancies and reinforcing the importance of transparent and honest conduct in public service.

FAQs

What was the key issue in this case?	The key issue was whether the Sandiganbayan erred in excluding the issue of the head office’s responsibility to notify Carabeo of SALN errors before charges were filed, potentially barring the Ombudsman’s investigation.
What is a Statement of Assets, Liabilities, and Net Worth (SALN)?	A SALN is a declaration of a public official’s assets, liabilities, and net worth, required by law to promote transparency and prevent corruption in government service. It serves as a tool for monitoring wealth accumulation and detecting potential conflicts of interest.
What is the role of the Office of the Ombudsman in relation to SALNs?	The Office of the Ombudsman is constitutionally mandated to investigate and prosecute public officials for any act or omission that appears to be illegal, unjust, improper, or inefficient, including falsification or misdeclaration of SALNs. The Ombudsman acts independently, free from control or direction from any other office.
Does Section 10 of R.A. 6713 require heads of offices to review SALNs?	Yes, Section 10 of R.A. 6713 requires heads of offices to review SALNs submitted by their subordinates to ensure they are submitted on time, are complete, and are in proper form. This review is primarily focused on formal compliance.
What is the difference between formal and substantive defects in a SALN?	Formal defects refer to issues like late filing or incomplete forms, while substantive defects involve falsification or misdeclaration of assets, liabilities, or net worth. The case emphasized that the head of office’s review primarily addresses formal defects.
Can a public official be held liable for falsifying their SALN even if their head of office did not notify them of the error?	Yes, the Supreme Court ruled that the Ombudsman’s power to investigate and prosecute falsification of SALNs is not contingent on prior notification by the head of office. Public officials are ultimately responsible for the truthfulness of their declarations.
What is the significance of this ruling for public officials?	This ruling reinforces the importance of honesty and accuracy in declaring assets, liabilities, and net worth in SALNs. Public officials cannot use the excuse of non-notification by their superiors to evade liability for falsifying their declarations.
How does this decision impact the fight against corruption in the Philippines?	This decision strengthens the fight against corruption by ensuring that the Office of the Ombudsman can act independently and is not constrained by internal office procedures. It promotes transparency and accountability in public service.

The Supreme Court’s decision in Carabeo v. Sandiganbayan underscores the importance of personal responsibility and accountability in public service. It serves as a reminder that transparency and honesty in SALN declarations are critical components of maintaining public trust and preventing corruption within the government.

For inquiries regarding the application of this ruling to specific circumstances, please contact ASG Law through contact or via email at frontdesk@asglawpartners.com.

Disclaimer: This analysis is provided for informational purposes only and does not constitute legal advice. For specific legal guidance tailored to your situation, please consult with a qualified attorney.
Source: Liberato M. Carabeo, vs. The Honorable Sandiganbayan (Fourth Division) and People of the Philippines, G.R. Nos. 190580-81, February 21, 2011