Republic of the Philippines COMMISSION ON ELECTIONS Intramuros, Manila

Office of Commissioner Christian Robert S. Lim

MUUoRANDUM
FOR:

HoN. EsusReroa Auone-Leonl Director IV, Laru Department/Campaign Finance Unit

An ErncrroN Orncrns
DATE:
SUB}ECT:
21

Novnurnn 2013

Ruvtsgn AovIsoRy oN THE Sunutsslorrl or CalrpArcN FlNeNcn SrernunNTs AND REPoRTS IN RELATIoN To run 28 OcronrR 2013 Ban,lNGAY Erucrrorus

This updates the earlier Advisory, dated 06 November 2013, to reflect certain clarifications for the queries pertaining to the anticipated campaign finance submissions of candidates who participated in the 28 October 2013 Barangay Elections. The entirety of the 06 November 20\3 Advisory is reproduced here with the revised portions highlighted for your easy reference:

A. Deailline for submission of SOCEs and the releoant attacheil Schedules and
other lmportantDates: Section 1.4 of Republic Act No. 71,66 requires the filing of the SOCEs within thirty (30) days after the day of the election. As there were several barangays which held or will hold their elections beyond 28 October 20L3, kindly take note of the

following table to determine the deadline applicable to your area:

Da.TE oF BARANGAY

DE^lprNE ron SOCE

FILING BY CANDIDATES

ErncuoN
28 October 2013 (Mon) 29 October 2013 (Tue) 30 October 2013 (Wed) 31 October 2013 (Thu) 08 November 2013 (Fri) L4 November 2013 (Thu) 25 November ?013 {Mon)

DEeornE ron EOs ro SEup DocuuENTS To THE

MetN

Orucr

27 November 2013 (Wed) 28 November 2013 (Thu) 29 November 2013 Gri) 02 December 2013 (Mon) 09 December 2013 (Mon) 16 December 2013 (Mon) 26 December 2013 {Thu}l

11 December 2013 (Wed) L2 December 2013 (Thu) 13 December 2013 (Fri) L6 December 2013 (Mon) 23 December 2013 (Mon) 27 December 2013 (Fri)

ffi Ianuary

2CI14

fWed)

B. Whether Election Officers

can

portion ,f
attachments

administer oaths

for the Certification the SOCE anil its

Refer to COMELEC Resolutions No. 9804 (24 October 2013) and 9805 (24 October 2013). Both Resolutions provide that the deadline for the submission of the SOCE, specifically for the areas of Bohol and Zamboanga, should be on 25 December 2013.

Page 2 of 5

In lieu of notaries public and other goverrunent officials authorized by law to administer oaths, Election Officers are likewise authorized to administer oaths on all matters related to the conduct of the barangay elections. This authority is derived from Section 14 of Republic Act No. 6679, which reads:
"SEC. 1,4. For purposes of the barangay elections, the election registrars of the Commission on Elections are authorized to administer oaths on all matters related to the conduct of said

election."
Please be informed that the Commission issued Minute Resolution 13-1237, dated 5 November 2013, which gtants authority to the Election Officers and Acting

Election Officers to administer oaths to candidates to satisfy the certification requirement in the SOCEs and its attachments, provided that the same shall be
FREE OF CHARGE.

C. Procedure for Receioing of SOCEs and

Attachments by Election Officers:

Following the procedure laid out in Section 14 of Resolution No. 9616, all election officers are required to keep a receiving logbook to record all campaign finance submissions made by the barangay candidates within their area of responsibility. However, considering budget constraints, the receiving log may be printed instead, using the attached log sheet format. The soft copy of this log sheet will be made available online through the COMELEC website for your convenience. (See " CF Receitting Logsheet.doc" file)

For easy reference, the entries in the l,,qg, sheets should be gouped according to bar*nEay. The data for all the candidates in a particular barangay should be written on the sarne log sheet. For example, a log sheet should only contain entries for all the candidates from Barangay X.
5:01 p.m. of 27 November 2013, Wednesday, (or the subsequent days, depending on when the actual barangay election was held) the receiving log sheet shall be closed and signed by the field officers concerned. Field officers are not authorized to receive any campaign finance submissions from candidates after the set deadline. All late submissions must be made directly to the Campaign Finance Unit at the COMELEC Main Office, Intramuros, Manila.

At

The COMELEC field officer in charge of receiving the SOCEs and their attachments shall retain one (1) of the three (3) submitted copies to keep as his/her office's file copy. The two (2) remaining copies shall be forwarded to the Campaign Finance Unit (Law Department) while the other copy shall be forwarded to the Election Records and Statistics Department (ERSD). These two (2) copies and the receiving log sheet must be sent by the field officers at the close of office hours of 1L December 2013, Wednesday (or subsequent davs depending on actual dav of
election).

For the nine (9) barangays in the Municipality of Buldon, Maguindanao holding their election on 14 November 2013, the Election Officer of Buldon has until 27 December 2013 to forward the two (2) copies and the receiving log sheet to the
Main Office.

Page 3 of 5

For the Province of Bohol and Zamboanga City, the Election Officers in these areas have until the end of office hours on 08 ]anuary 201,4, Wednesday, to forward the two (2) copies and the receiving logsheet to the Main Office.

D. lssuance

Compliance: "f

Certification

"f

The same procedure outlined in Section 15 of Resolution No. 9616 shall be followed by the field officers in the issuance of Certificates of Compliance. However, in lieu of Annexes B-L or B-2 attached to Resolution No. 9616, field officers may used the Certificate of Compliance template attached to this Advisory, which has been revised for the Barangay Elections. (See "Brgy Certificate of Compliaflce.doc"

filrl
Before issuing the Certificate of Compliance, please make sure that the candidate has indeed submitted the following documents:
REMARKS DOCUMENTS Annex B: Authority Submit this only if the candidate designated an agent or to Incur Expenditures representative to incur campaign expenses on his/her
behalf. Annex F: Statement The SOCE must be personally signed by the candidate. If of Contributions & contributions & expendifures were declared, the pertinent Expenditures (SOCE) Annexes must accompany the SOCE, together with a PHOTOCOPY of the receipts issued to contributors, as well as receipts or invoices gathered from expenses incurred. Arurex G: Schedule of No need to submit this if the candidate did not receive any Contributions contributions, whether in cash or in kind, from anyone. However, if the candidate received contributions, whether in cash or in kind, s/he must submit a detailed Annex G together with a photocopy of the receipts s/he issued to his/her donors or contributors. Annexes H and H-L: No need to submit these if the candidate did not receive

Schedule

of contributions in kind or spend anything for his/her campaign. However, if the candidate received in-kind Summary Report of contributions and/or spent for his/her campaign, s/he must Lawful Expenditures submit these Annexes together with a photocopy of the receipts or invoices of his/her expenses. Annex I: Schedule of Submit this only if the candidate has unpaid obligations or accounts payable that are not yet settled as of the deadline Unpaid Obligations for filing of SOCE. This must be supported/accompanied by a photocopy of statements of accounts, billing invoices or

Expenditures

and

any other similar document showing the

indebtedness.

candidate's

Page 4 of 5

E. Clarificatory Guidelines on the Submission of the SOCE nnd its

attachments:
Based on the submissions made by candidates who participated in the 13 May 2013 National and Local Elections, there is a need to clarify which particular Annexes to Resolution No. 9476 should be submitted by a candidate. The following table summarizes the different scenarios applicable to a barangay candidate:

Scenarios

Which Annexes to File

Annex "F", also known as the Statement of Contributions & Expenditures (SOCE), indicate "none received" in contribution part "none spent" in expenses part.

NO CONTRIBUTIONS, NO EXPENDITURES. Candidate did not receive any cash or in-kind contribution, and did not spend anything for his/her campaiqn. NO CONTRIBUTIONS, BUT INCURRED EXPENDITURES. Candidate did not receive any contribution, whether in cash or in kind, and used his/her own personal funds to finance his/her campaign.

Who must sign the certification on the Annexes Candidate must personally sign the
SOCE.

Annexes F, H & H-1. Indicate Candidate must "none received" in contributions personally sign the

part of Annex F or the SOCE. SOCE (Annex F), Annexes H and H-1 must be Schedule of accompanied by only the Expenditures (Arurex PHOTOCOPY of receipts for H), and the
expenses made. Candidate must Summary Report of

retain the orieinal receipts in Lawful Expenditures case the BIR will conduct an (Annex H-1).
audit on the candidate.

Annex B only

if the candidate designated an authorized

Candidate
must personally sign the
F),

RECEIVED CONTRIBUTIONS, INCURRED EXPENDITURES. Candidate received contributions, whether in cash and in kind, and incurred expenses for his/her campaign.

representative or agent to incur expenses on his/her behalf. Annexes F, G, H, & H-1. Th"y must be accompanied by the PHOTOCOPY of the receipts issued by the candidate to his/her donors and contributors and the PHOTOCOPY of the receipts for the expenses incurred by the candidate during his/her campaign.

SOCE (Annex

Schedule

of

Contributions (Annex G), Schedule of Expenditures (Annex H), and ttre Summary Report of Lawful Expenditures
(Arurex H-1).

Candidate may

Annex

Report of Contributors on behalf of his/her The person who donor or contributor. made the donation or contribution to the Annex B only if the candidate candidate must sign designated an authorized on the Report of representative or agent to incur Contributors (Annex expenses on his/her behalf. A).

A or the

opt to file

the

Page 5 of 5

F.

Effect of Failure to Eile SOCE and its attachments

Winning candidates should be reminded to file their SOCEs and their

relevant attachments. As provided in Section
1.4

of RA7166,2"d paragraph thereof:

his office until he has filed the statement of contributions and

expendifures herein required."

"No person to any public office shall enter upon the duties of

FoR youn GUIDANCE AND STRICT CoMPLIANCE, PLEA9

HRISTIAN ROTTR

Commissioner Chairper son, Camp aign F inance S teerin g Committee