OMB witness: ‘Cash on hand’ means cash at one’s disposal

AN official from the Office of the Ombudsman has defined “cash on hand” declared on a public official’s statement of assets, liabilities and net worth (SALN) as disposable cash at the time of the filing of such document.

Lawyer Karen Batu, officer-in-charge of the OMB central records division, made the statement in response to clarificatory questions raised by Senator-judge Erwin Tulfo.

“Bihira po ba sa SALN na walang cash on hand declaration? Ano po ba ang sinasabi ng batas? Kayo po’y abogado. What does it mean when you say cash on hand? Ito po ba ay pera na hawak mo sa kamay, pera mo sa bahay, o pera mo sa bangko? What is it?” Tulfo asked.

Batu said that while she was not an expert in interpreting SALNs, she can give an opinion based on her personal experience.

“Based on my experience in accomplishing my own SALN, yung cash on hand, I interpret it as mga cash na hawak ko at my disposal. Nasa bulsa ko, nasa pitaka ko, nasa bahay ko,” she said.

“Yung cash in bank po, yun po yung mga nasa bangko na nakadeposito,” she said.

She added that if an official has no cash at the end of the year, he should indicate that in his SALN.

Batu was presented by the prosecution to prove its allegation of unexplained wealth against Vice President Sara Z. Duterte.

Batu testified that Duterte did not declare any cash on hand or in bank in her SALNs for 2019 up to 2025.

She, however, previously declared such cash in her previous wealth statements.

Based on her SALNs, Duterte, then vice mayor and later mayor of Davao City, declared cash amounting to P2 million in 2007, P2 million in 2008, P2.8 million in 2009, P3,661,622 in 2010, P3,931,125.80 in 2011, P4,320,532 in 2012, P3,750,760 in 2016, P6,368,596 in 2017, and P3,795,000 in 2018.

Batu said said if a public official sells a property, this should reflect in one part of the SALN but such asset would be removed from another part of the document.

“Based on my experience din po. Pag kasi may binenta ka na property, magre-reflect siya dun sa ibang parte ng SALN mo, but mareremove siya sa iyong mga other properties or sa personal property or real property,” she said.

She also said donated assets have to be declared as well.

“Based po sa konting nalalaman ko at sarili kong interpretation po, ‘pag may mga donation po na properties, kailangan po din yung i-declare at ang mode of acquisition po ay donation,” she said.