For Public Elementary & Secondary Schools: D.O. Memo No. 3, s. 2014 Filing of Statement of Assets, Liabilities & Networth (SALN) for Dec. 31, 2013 Posted on January 22, 2014 by MSM13 201. D.O. Memo No. 3, s. 2014 Filing of Statement of Assets, Liabilities & Networth (SALN) for Dec. 31, 2013 Memorandum