In what scenario must public officials file a SALN aside from the annual requirement?

Public officials are required to file a Statement of Assets, Liabilities, and Net Worth (SALN) not only annually but also upon resignation or retirement. This additional requirement ensures transparency and accountability as it allows incoming officials or the public to see the financial standing of the public official at the point of their departure from service. Filing a SALN at the time of resignation or retirement is crucial as it can reveal any discrepancies or updates in the official's financial declarations compared to previous filings.

The option related to only filing when requested by superiors does not capture the broader context of accountability that the SALN aims to uphold upon leaving office. Similarly, filing during a public inquiry or solely for promotions might imply conditional requirements rather than the necessary transparency tied to the transition of public officials from their roles. Thus, the obligation to file a SALN upon resignation or retirement is a well-defined requirement that promotes ethical standards within public service.