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Fiscal Responsibility of Heads of Agencies

Sec. 2 State Audit Code of the Philippines (PD 1445) It is the declared policy of the state that all resources of the government shall be managed, expended or utilized in accordance with law and regulations, and safeguarded against loss or wastage through illegal or improper disposition, with a view to ensuring efficiency, economy and effectiveness in the operations of government. The responsibility to take care that such policy is faithfully adhered to rests directly with the chief or head of the government agency concerned.

Jurisdiction, Powers and Functions of COA

Section 25, PD 1445. In keeping with its Constitutional mandate, the Commission adheres to the following primary objective: 1) To determine whether or not the fiscal responsibility that rests directly with the head of the government agency has been properly and effectively discharged; xxxxx

Fundamental Principles (Sec. 4 PD 1445)

No money shall be paid out of any public treasury or depository except in pursuance of an appropriation law or other specific statutory authority. Government funds or property shall be spent or used solely for public purposes. Trust funds shall be available and may be spent solely only for the specific purpose for which the trust was created or the funds received.

to the greatest extent be shared by all those exercising authority over the financial affairs. .Fundamental Principles (Cont’d)    Fiscal responsibility shall. transactions and operations of the government agency. Claims against government funds shall be supported with complete documentation. Disbursements or disposition of government funds or property shall invariably bear the approval of the proper officials.

Fundamental Principles (Cont’d)   All laws and regulations applicable to financial transactions shall be faithfully adhered to. Generally accepted principles and practices of accounting as well as of sound management and fiscal administration shall be observed. . provided that they do not contravene existing laws and regulations.


Personal Services includes salaries and wages. . personnel benefits contributions. other compensation. and other personal benefits.

for temporary. emergency and contractual employees. .Basic Concepts APPROPRIATIONS FOR PERSONAL SERVICES The appropriations for Personal Services of an agency are for Regular Plantilla Items and the Lump Sum Appropriation.

35. the expenditure of such appropriation shall be limited to the employment of persons paid by the month. emergency and contractual employees as provided in any GAA or other Acts.Lump Sum Appropriation In case of any lump-sum appropriation for salaries and wages of temporary. Code) The following are covered by Lump Sum Appropriations: -Casual/Emergency Employees -Contractual Personnel -Contract of Service/Job Order . by the day. 1987 Adm. or by the hour. Book VI. (Sec.

The position should be included in the plantilla of personnel prepared by the Agency and approved by the Compensation and Position Classification Bureau (CPCB) of the Department of Budget and Management (DBM) in accordance with the General Appropriations Act. Existence of a legally created position with fixed compensation or emolument attached to the positions.BASIC REQUIREMENTS FOR PAYMENT OF SALARIES AND WAGES The following are the basic requirements for the payment of salaries and wages: 1. .

The service must be actual and according to prescribed office or work hours. 194. 1) . and approved by his immediate supervisor. (Sec. 3. GAAM Vol.2. Issuance of a valid appointment. certified as correct by the employee concerned. Rendition of service being paid. recorded on a time record.

Dec.4. 1985. (COA cir. 85-248. as amended by COA Cir. Payment to the right person. 18. The following persons are authorized:  immediate member of the family of the official or employee concerned. liaison officer duly designated by the chief or head of unit. Payment shall be made directly to such official and employee except when there is an authority to collect the claim due him or her given to another person under a power of attorney or other forms of authority. March 17. Sec. 1988. 1)  . 195. 86-248-A. GAAM Vol. office or agency.

An appointment issued in accordance with pertinent laws and rules shall take effect immediately upon its issuance by the appointing authority.REQUIREMENTS FOR APPOINTMENT IN THE PHILIPPINE CIVIL SERVICE 1. 2. . An appointment shall be issued by a person or body authorized by law to make appointments in favor of a person who possesses the qualifications required by law.

4.3. If the appointee has assumed the duties of the position. he shall be entitled to receive his salary at once without awaiting the approval of his appointment by the Civil Service Commission. . It shall be submitted to the Civil Service Commission (CSC) within thirty (30) calendar days from the date of issuance otherwise it shall be made effective thirty (30) days prior to the date of submission to CSC. His appointment shall remain effective until disapproved.

(Rule IV. The services rendered by any person who was required to assume the duties and responsibilities of any person without an appointment having been issued by the appointing authority. 40. CSC. shall be the personal accountability of the person who made him assume office. as amended). No official or employee shall be required to assume duty without being furnished with a copy of his appointment after it is issued by the appointing authority. . MC No.5.

the services of the appointee shall be immediately terminated.6. unless a motion for reconsideration or appeal is filed. . When an appointment is disapproved. Services rendered by a person for the duration of his disapproved appointment shall not be credited as government service for whatever purpose.

the same is considered effective until disapproved by the CSC.7. If the appointment was disapproved on grounds which do not constitute a violation of Civil Service law. . such as failure of the appointee to meet the Qualifications Standards (QS) prescribed for the position. The appointee is meanwhile entitled to payment of salaries from the government.

(Rule VI. 40. The salaries of the appointee for the actual service rendered before the approved effectivity date shall be the liability of whoever caused the delay. Sec. I) 9. The appointing authority shall be personally liable for the salary of appointees whose appointments have been disapproved for violation of pertinent law such as the publication requirement pursuant to RA 7041.8. as amended. 193. CSC. GAAM Vol. The appointee whose appointment was made effective thirty (30) days prior to date of submission to the CSC. shall be entitled to payment of salary from the government immediately following the effectivity of the appointment. . MC No.

reinstatement. we classify the appointments as those which are covered by the regular plantilla and those which are charged against the lump sum appropriation. The appointments covered by the regular plantilla may be original.Types of Appointment For our purpose. promotional or transfer. .

14. (MC No. s.Original appointment – refers to the initial entry into the career service of persons who meet all the requirements of the position. 14. 1999) Appointment by reinstatement – the issuance of an appointment to a person who has been previously appointed to a position in the career service and who has. been separated there from or to one who has been exonerated of the administrative charges unless the decision exonerating him specifies restoration to his previous position. 1999) . through no delinquency or misconduct. (MC No. s.

. CA 186. 1502) .Payment of the salaries of employees originally appointed or reinstated in the service who are already 57 years of age should not be allowed unless his reinstatement is duly approved by proper authorities (AG OM 220. P. as amended. Sec. 12 (g). Sec. 1. Pres. 3-1-63 citing MC 19 Off.D.

. and usually accompanied by an increase in salary.Promotional appointment – This is the advancement of an employee from one position to another with an increase in duties and responsibility as authorized by law. The movement may be from one department or agency to another or from one organizational unit to another within the same department or agency.

Sec. as amended) . 4(d). 40. The transfer may be from one organizational unit to another in the same department or agency: Provided. CSC MC No.Appointment by transfer – a transfer is a movement from one position to another which is of equivalent rank. that any movement from the non-career service to the career service shall not be considered a transfer (Rule III. however. level or salary without break in service involving the issuance of an appointment.

208. (Sec. therefore compulsory members of the Government Service Insurance System. 1999) Casual/emergency personnel are employed for a limited period not exceeding six months. Their continuance in the service depends on the appointing authority concerned. or until the completion of a particular project in which their services are hired. They include skilled and unskilled personnel. I) . They are not subject to separation pay even if they are already 65 years of age or over. They are not. GAAM.Casual/Emergency Appointment – issued only for essential and necessary services where there is not enough regular staff to meet the demands of the service. 14. (MC No. Vol. s.

D. I) . 442. 205. Sec. No.Employees who are paid on a daily wage basis are entitled to salaries or wages during special holidays proclaimed by the President. GAAM Vol. (P. as amended.

which in no case shall exceed one (1) year and who perform or accomplish the specific work or job under their own responsibility with minimum direction or supervision. to be accomplished within a specific period. s.Issued to a person who shall undertake a specific work or job for a limited period not to exceed one year. 14. (Sec. Sec.Contractual Appointment . GAAM Vol. (MC No.D. . P. 1999) Contractual employees are those employed in the government in accordance with a special contract to undertake a specific work or job requiring special or technical skills not available in the employing agency. I). The appointing authority shall indicate the inclusive period covered by the appointment for purposes of crediting services.. 209. 6 (4).

.The following rules must be observed in the hiring of contractual personnel:  Contractual personnel may be hired only if they are authorized and funds are available to support the payment of their salaries.

 In no case shall contractual appointments or contracts of personnel services be issued to nontechnical personnel or those whose duties and functions are clerical or administrative in nature or those who will hold positions in the labor or trades and crafts groups. If such services are needed in support of the job or project. . the regular staff or personnel may be augmented by hiring casual or emergency staff.

In no case should they be designated Officers-inCharge or Executive Directors or the like wherein they exercise control or supervision over regular personnel in the hiring agency. . Contractual employees and consultants may be allowed not more than two (2) part-time contracts with two (2) government agencies at one time.

or consultancy services where no employer-employee relationship exists. job order covers piece of work or intermittent job of short duration not exceeding six months on a daily basis.Contract of Services/Job Orders refer to the employment described as follows:  The contract covers lump sum or services such as janitorial.  The . security.

Services rendered there under are not considered government services.Contract of Services/Job-Orders – Contract of Services/Job-Orders as distinguished from contractual personnel need not be submitted to the Civil Service Commission. .

but by rules of COA on the payment of a transaction. ADCOM and RATA (Rule XI. CSC MC No. 40.  . such as PERA. The contract of services and job orders are not covered by Civil Service Law. The employees involved in the contract of services or job orders do not enjoy the benefits enjoyed by government employees. Rules and Regulations. as amended.

92-389) . Evidence of service rendered or daily time record (DTR) Evidence or certificate of compliance with the conditions set forth in approval of the appointment Statement of Asset and Liabilities Certificate/Notice of Assumption (Sec. Certified true copy of oath of office. No. 5. 2. 3.DOCUMENTARY REQUIREMENTS FOR PAYMENT OF SALARIES AND WAGES Original Appointment: 1. Certified true copy of duly approved appointment by appointing authority. 6. GAAM Vol. I. 197. 4. COA Circ.

GAAM Vol. 199. I. 92-389) . COA Cir. No.Promotion/Salary Differential    Copy of approved appointment or notice of salary adjustment Certificate/Notice of Assumption to new position Certificate of service or DTR (Sec.

2. 200. 3. 92-389) .Transfer In addition to the documents required for original appointment the following are required: 1. GAAM Vol I COA Cir. 4. Copy of authority to transfer Clearance from cash and property accountability Certificate of last salary received from former office certified by the Chief Accountant Certificate showing date when the appointee left his former official station (section. No.

Casual/Contractual 1. DTR . Certificate or evidence of service rendered or work accomplished 3. Certified copy of the pertinent contract/appointment/Job Order (First Claim) 2.

employee’s pay due to the rising cost of living.PERSONNEL ECONOMIC RELIEF ALLOWANCE (PERA) Allowance granted to all appointive national and local government employees occupying itemized plantilla positions. x no. to casual and contractual employees . Computation of PERA paid on daily or part-time basis: PERA for the Month=P500/mo. 47 of Republic Act (RA) 8250 in the FY 1997 GAA. Philippine Coast Guard and the Department of Transportation and Communications pursuant to Sec. to uniformed personnel of the Armed Forces of the Philippines. month . (P500 per month) It is granted to augment a govt.. of days worked during the Work days/mo. Department of Interior & Local Government and the National Mapping Resource Information Authority.

1993 granted to all government personnel whether regular or casual. AO No. . authorized the increase from P500. 53 dated May 17. 2006. and those on temporary status or contractual personnel whose employment is in the nature of a regular employee. to P1. It is granted as a supplement to basic pay.00 per mo.ADDITIONAL COMPENSATION (ADCOM) Amount authorized under Administrative Order No.500. 144 dated February 28.00 per mo.

Sec.7. . Payment of salaries and allowances of teachers and other personnel in the SDO.1. 4.DBM & DepEd Joint Circular No. elementary schools and SSs without financial staff under the coverage of SDOs shall be either through the use of continuous form checks or through ATMs. 2004-1   Sec. 4.7 The RPSU of each DepEd-RO shall prepare the payroll and other related documents for teachers and other personnel of the SDO including those in the elementary schools and Secondary Schools without financial staff under it.

REPRESENTATION ALLOWANCE (RA) Amount granted to authorized officials and employees for official entertainment while in the actual performance of their respective functions or duties and responsibilities pertaining to their positions. .

.TRANSPORTATION ALLOWANCE (TA) Amount granted to authorized officials and employees for transportation expenses which shall be paid from the programmed appropriations provided for their respective offices.

Limitations on RATA The grant of RATA is subject to the following rules: The officials/employees who are entitled to receive RATA are as follows:  Those who are expressly authorized in the GAA and those of equivalent rank as may be determined by the DBM. and  Those who are duly designated by competent/appointing authority to a vacant position which is entitled to RATA .

The grant of commutable transportation allowance must be expressly authorized by law or provided in a budget approved by an appropriating body. not exceeding the rates indicated in the current GAA.Officials and employees allowed by law to collect monthly commutable representation and transportation allowances shall be paid from the programmed appropriations provided for their respective offices. .

.Officials and employees receiving commutable transportation allowance are no longer entitled to the use of any government vehicle in the performance of their official duties except as may be approved by the president. If one is used. a proportionate amount should be deducted.

the official who is on leave for more than one month is not entitled to collect the same (COA Dec. the enjoyment of which presupposes actual rendition of service incident to or in connection with the discharge of official duties. by its very nature. 1982). Hence. . are additional perquisites attached to a position.Commutable RATA. Sept. 290. 13.

88-572) .Documentary Requirements:   Authority to collect Representation and Transportation Allowance Certification for Representation and Transportation Allowance (COA Memo Mo.

CLOTHING AND UNIFORM ALLOWANCE The appropriations provided for each department. employees to identify them with their mother agency or office. who are in the service for at least six (6) consecutive months. It is granted to cover the cost of uniform/clothing of govt. office or agency may be used for uniform or clothing allowance of employees at not more than P4. bureau.000. .00 each per annum which may be given in cash or in kind. Annual Clothing allowance shall be given to all employees whether employed on permanent or emergency basis. provided he serves the agency for another six (6) months from the day he receives the allowance.

personnel who are required to wear uniforms at all times in the performance of their functions such as security guards. and others occupying similar positions.Govt. . teachers. those who are in direct contacts with patients. shall be granted U/CA whether or not they meet the service requirement. firefighters. prison guards.

or over and above their regular functions. and payment for services of personnel with expertise or professional standing in recognition of his broad and superior knowledge in specific fields. .HONORARIA Amount paid for services rendered by government personnel performing activities or discharging duties in addition to. In the case of personnel involved in government procurement. the honoraria should not exceed twenty-five percent (25%) of the monthly basic salary of the payee. provided that the total honorarium granted in any given year shall in no case exceed fifty percent of his annual salary.

other than those paid consultancy fees. experts and specialists who are acknowledged authorities in their field of specialization. and  Military personnel who are rendering security services to the Congress of the Philippines including its committees.Coverage:  Agency personnel performing or discharging duties in agency activities or special projects in addition to or over and above their regular functions regardless of the source of fund.  Researchers. .

training programs and other similar activities.The following are shall continue to be paid honoraria at rates prescribed by existing rules and regulations:  Teaching personnel of the Department of Education. coordinators and facilitators in seminars. (DepEd) and State Universities and Colleges (SUCs) engaged in actual classroom teaching whose teaching load is outside regular office hours and/or in excess of regular load. Teaching personnel of SUCs designated as heads of department.   . resource persons. Government personnel acting as lecturers.

micro-organisms and other harmful elements. or situations that endanger life or health as certified by the authorized government agency.HAZARD PAY Hazard Pay is the compensation paid to employees who are working or assigned in difficult. (RA 9336. sickness or death or harmful change in the human organism. such as: exposure to harmful chemicals. dangerous. wastes and pollutants.FY 2005 GAA) . strifetorn or embattled areas as certified by the Department of National Defense (DND) and whose lives are directly exposed to work conditions which may cause injury.

.The school is 10 or more kilometers from the poblacion and without means of regular transportation to reach it. to be determined by the school superintendent. . .The school is a place declared by the President calamitous.The travel to the school involves hazards to life.Special Hardship Allowance (IRR of RA 4670) The superintendent of schools shall report to the Secretary of Education such schools where teachers need special-hardship allowance under the following criteria: .

except in the following cases:  Where the rates are specifically provided for under special laws. in which case the sum may be augmented at rates to be determined by the Department Heads. or  Where more incentives are needed to attract applicants. in which case such rates shall govern.Payment of Hazard Pay Hazard pay shall be paid from the savings in the appropriations of the department/agency concerned which shall not be less than nor more than the amount prescribed in the GAA. charters or enabling acts. .

. the payment of hazard pay to all public health workers in the DepEd shall be enforced as provided for in DepEd Order No. 74. 2007)  Cognizant of the positive correlation between good health & academic performance.Hazard pay benefits For Health Workers & Nutrition Personnel Pursuant to RA 7305 Entitled “Magna Carta of Public Health Workers“ (DepEd Order 82. s. s. and in order to attain the purposes of the law. and the importance & relevance of the services of public health workers towards better health and nutrition to reduce drop-out rates. 2003.

exposing them to high/low risk areas/workplaces as they provide health services to the school populace. In times of calamities or emergencies. these personnel are in the forefront rendering basic health and nutrition services. and their interface with the parents during home visitation. and their direct contact with the children. teachers and non-teaching personnel. . Their entitlement to hazard pay is in consideration of the nature of their work. highly exposes them to risks.

based on the certification of the Secretary of National Defense. or with the existence of such danger or peril.Duration of Entitlement to Hazard Pay The period of entitlement to hazard pay shall be coterminous with the duration of the actual assignment of the employee in said hardship or difficult area. . but in no case shall it exceed six months unless renewed and subsequent authority is granted therefore.

The authority shall not extend beyond the scheduled date of completion. Overtime Pay shall be computed as follows: .Payment of Overtime Service The authority to render overtime shall state the period within which such service is to be performed. the total amount of overtime compensation which may be allowed an employee for a given calendar year shall not exceed fifty percent (50%) of his/her annual basic salary.  As a general rule.

25xHRxNo. the overtime pay shall be charged against:  The amounts specifically appropriated for the purpose in agency budgets and/or savings from released allotments for current operating expenditures provided that all mandatory expenses as authorized by law have been paid. Of hours of OT services rendered  For rest days.50xHR)  Funding Source For NGAs including SUCs.For ordinary work days: Plus 25% of the hourly rate (0. and  .25 x HR) Overtime Pay = 1. holidays and non-work days: Plus 50% of the hourly rate (.

provided that all the conditions are fully satisfied. .Total overtime payments made in a given calendar year shall not exceed 5% of the total salaries of authorized positions of the agency. Such savings may be used without need for prior authority from the DBM.

2004. the Civil Service Commission and DBM Joint Circular No. 2004. was issued to implement said provision. Thus. s. 2. provides for the adoption of a scheme that will allow employees to be compensated through time/days off in lieu of overtime pay. .COMPENSATORY TIME-Off Section 1 (d) of AO 103 (Directing the Continued Adoption of Austerity Measures in the Government) dated August 31.

It is a nonmonetary benefit provided to an employee in lieu of overtime pay. reconstruction and other related work or services during calamities and disasters. of hours or days an employee is excused from reporting for work with full pay and benefits. GUIDELINES Overtime services which may be compensated through CTO as may be authorized by heads of agencies for the following activities:  Completion of infrastructure and other projects with set deadlines when due to unforeseen events the deadlines cannot be met without resorting to overtime work.  Work related to school t graduation/registration where the additional work cannot be handled by existing personnel during regular work hours.  Relief. .Compensatory Time-off (CTO) refers to the no. rehabilitation.

water. COA. peace and order and security. medical and health services. distribution and control of basic staples. DBM. Work involving the preparation and administration of government examinations. including the prompt corrections and release of results thereof where existing personnel are not adequate to handle such work during regular work hours. communication and transportation. The provision of essential public services during emergency situations. such as power and energy. Preparation of special/financial/accountability reports required occasionally by central monitoring agencies like Congress of the Philippines.    . Office of the President. and NEDA. Seasonal work such as budget preparation and rendition of reports to meet scheduled deadlines.

   . and Such other activities as may be determined by the head of agency. Legal services to facilitate the dissolution of cases/resolutions/decisions. Services rendered by drivers and other immediate staff of officials when required to keep the same working hours as their superiors. Implementation of special program/projects embodied in Presidential directives and authorizations with specific dates of completion.

These are collectively referred to as Compensatory Overtime Credit (COC). of hours worked. holidays or scheduled days off without the benefit of overtime pay. of hours and computed as follows: . For overtime services rendered on weekdays and scheduled work days. Sundays. For overtime services rendered on weekends. holidays or scheduled days COC = No. and/or those rendered on Saturdays. an employee earns accrued no. of Hours of Overtime Services x 1. COC = No. of Hours of Overtime Services x 1.0  off: .COMPUTATION OF COMPENSATORY OVERTIME CREDIT  As a result of services rendered beyond regular work hours. The COC is expressed in no.5 .

and step-increment due to length of service. and other benefits received on regular bases. 2.ACCRUAL AND USE OF COCs Employees may accrue not more than 40 hours of COC in a month. shall the total COC exceed 120 hours at any given time. Adcom. Year-end Benefits. In no instance. any unutilized COCs are deemed forfeited.  COCs shall be used as a time-off within the year they are earned until the immediately succeeding year. . however. compliance with compensation rules relative to the entitlement to PERA.  The COCs shall be considered as official time for the following purposes: 1. Thereafter. computation of service hours for entitlement to vacation and sick leave credits. COC in excess of the limit shall be forfeited.

The COCs cannot be converted to cash. The COCs cannot be added to regular leave credits of the employee. .LIMITATION ON THE USE OF COCs    The COCs cannot be used to offset undertime/s or tardiness incurred by the employee during regular work days. hence are not commutative. Hence it is not part of the accumulated leave credits of the employee.

Documentary Requirements:
  

Certificate of service or DTR Authority to render overtime service Accomplished report signed by employee and supervisor (COA Cir. No. 92-389)

Holiday Pay
Year-End Bonus and Cash Gift The year-end bonus equivalent to one(1) month basic salary and additional cash gift of P5,000.00 provided under Republic Act No. 6686 as amended by Republic Act. No. 8441, shall be granted to all national government officials and employees, whether regular, temporary, casual or contractual status, on full-time or part-time basis, who have rendered at least a total of four (4) months of service including leaves of absence with pay from Jan. 1 to Oct. 31 of each year, and who are still in the service as of Oct 31 of the same year.

Payment of the authorized benefits shall be made not earlier than May 1 or later than May 31 of the particular year. CASH GIFT The cash gift is granted to all government employees pursuant to Republic Act. No. 6686 as amended by Republic Act. No. 8441. Government personnel who have rendered less than four (4) months of service as of October 31 of the same year shall be entitled solely to the cash gift pro-rated as follows:

Length of Service Percentage 3 months but less than 4 months 2 months but less than 3 months 1 month but less than 2 months Less than 1 month 40% 30% 20% 10%

in excess of the four months service requirements. 2003-2. .PRO-RATED SHARE IN THE REMAINING BALANCE OF CASH GIFT With the issuance of Budget Circular No. The pro-rated share of the cash gift follows a twenty percent (20%) gradation for every month of service. all government personnel who have rendered more than four (4) months of service in a given year before their retirement/separation from service may receive a proportionate share of the remaining balance of the cash gift in addition to the year-end bonus.

00 .000.500.00 1.Month of retirement/separation from service May June July August September October Percentage 0% 20 % 40 % 60 % 80 % 100 % Amount 0.00 2.00 500.000.00 1.500.00 2.

1994. 161 dated December 6.PRODUCTIVITY INCENTIVE BENEFIT This refers to the incentive benefits given in recognition of the government employees’ productivity and performance pursuant to Administrative Order No. . LIFE RETIREMENT AND RETIREMENT INSURANCE CONTRIBUTIONS This refers to the government share in premium contributions to the life insurance and retirement funds of the GSIS. These expenses are treated as part of the price of the services of the employees.

who have not reached the compulsory retirement age at the time of election or appointment. 2. Rule III.Membership in the GSIS Membership in the GSIS shall be compulsory for all employees receiving compensation.1. irrespective of employment status. (Sec.1. IRR 1997 GSIS Act) .

provided that the following conditions that determine an employee-employer relationship exist:  The person was selected and engaged by an employer as an individual.Contractual and other employees with an employee relationship to an employer are included under compulsory coverage. . assignee or agent of another entity. rather than as representative.

(Sec. The employer has power of dismissal.2. and The employer has the power to control the means and the result of the work to be done. The employer pays the salary to the employee as an individual.1. 2. Rule II. IRR 1997 GSIS Act)   .

and such other benefits and protection as may be extended to them by GSIS. and unemployment benefits. Rule II. 2. survivorship.1. separation. subject to the limitations provided by law.Benefit Coverage All members of the GSIS shall be covered with life insurance and social security protection including retirement. disability.2. (Sec. IRR 1997 GSIS Act) .

1 of the Implementing Rules and Regulations of RA 8291 as amended: Amount of contributions.Amount of Contributions Section 3. – It shall be mandatory for the covered employee and the employer to pay the monthly contributions specified in the following schedule: .

except for those Members of the Judiciary and the Constitutional Commissioners: Monthly compensation (MC) Basic Salary (MC) Employee’s Employer’s Share 9% Share 12% of MC .For all employers and employees.

For members of the Judiciary and the Constitutional Commissioners: Monthly Compensation (MC) Regardless of the amount Employee’s Share Employer’s Share 3% 3% .

Optional Insurance A member may at any time apply for optional life insurance and pre-need coverage for himself and/or his dependents. .

term insurance and such other types of insurance as may be approved by the GSIS. An applicant for pre-need coverage may choose from the various types of educational.Types of Life Insurance and Pre-Need Products An applicant for optional life insurance may choose ordinary life. limited payment life. endowment. memorial. hospitalization products as well as other types of pre-need products that may be approved by the GSIS. . joint life. and single payment.

. starting upon the expiration of the five-years covered by the lump-sum. or A cash payment equivalent to eighteen (18) months his/her basic monthly pension plus monthly pension for life payable immediately.Retirement Benefit under RA 8291 (1997 GSIS Act)   The lump-sum equivalent to sixty (60) months of the basic monthly pension (BMP) payable at the time of retirement plus an old-age pension benefit equal to the basic monthly pension payable for life.

Conditions for Entitlement to Retirement Benefit:    He/she has rendered at least fifteen (15) years of service. He/she is at least sixty (60) years of age at the time of retirement. and He/she is not receiving a monthly pension benefit for permanent total disability .

.Other Features of the Retirement Benefit:    Retirement shall be compulsory at age 65 Employees who entered the service before June 1. 660 or 8291 Retirement benefits shall be paid on the last day of service in government if all requirements are submitted to the GSIS at least thirty (30) days prior to the effective date of retirement. 1977 and who have not received any separation or retirement benefits have the option to retire under Republic Act No. 1616.

. at least thirty (30) days before the date or retirement for processing and payment of benefit.The following documents shall be filed in duplicate with the GSIS Head Office or any Branch Office. as the case may be.

. 1977.Other Retirement Options The following retirement options are available to those who were in the service before June 1.

the two options available to them are RA 8291 and PD 1146. . RA 1616 – for those who have rendered at least twenty (20) years service RA 660 – for those who pass the “Magic 87”.   RA 8291 and PD 1146 – for those who have rendered at least fifteen (15) years service and are at least sixty (60) years of age upon retirement.

1997. 1977.For those who came into the service after May 31. [Primer on GSIS Act of 1997 (RA No. For those who came into the service on or after June 24. 8291] . the two options available to them are RA 8291 and PD 1146. the only option open to them is RA 8291.

(Sec. and their respective employers. 1. 7742) Portability of Membership A member who transfers to another employer or who becomes self-employed carries with him his total accumulated value. (Sec. 7742) . 1.00) shall be voluntary.000. IRR of RA No. however. Rule IV. Provided.Membership in the PAG-IBIG Fund Membership in the Fund shall be mandatory upon all employees covered by the Social Security System and the Government Service Insurance System. Rule IV. IRR of RA No. that coverage of the employees whose monthly compensation is less than four thousand pesos (P4.

his legal heirs shall likewise receive the same. In the event of his death. free from any pending obligation with the Fund or any of its loan programs. .Return Contributions A member shall be entitled to receive his total accumulated value upon termination of his membership. free from any pending obligation with the Fund or any of its loan Programs.

7742 shall be allowed partial withdrawal after ten (10) or fifteen (15) years of continuous membership. This option may be exercised only once and shall not prejudice his continuing membership in the Fund. provided he has no outstanding housing loan with the fund at the time of withdrawal. . He shall continue to be mandatorily covered by the Fund and his employer is mandated to deduct and remit the employee’s required contribution together with his employer’s contribution pursuant to these Rules.Optional Withdrawal of Contributions A new member of the Fund after the effectivity of Republic Act No. The exercise of this option by the member shall not be considered as a ground to terminate his membership with the Fund.

Termination of Membership Membership shall be terminated anytime upon the occurrence of any of the following:     Membership term maturity Death Retirement Permanent total disability or insanity .

  Departure from the country permanently Termination from the service by reason of health. .

Rules and Regulations: “All government employees who entered government service should register with the Philhealth to enable them and their dependent(s) to secure Philhealth Identification Numbers and provide the Philhealth the necessary data and information to facilitate transactions related to their availment of benefits.Membership in Philhealth Applicable Laws.” .

The contribution schedule for the payment and collection of contributions to the National Health Insurance Program or NHIP pursuant to PHILHEALTH Circular No. . 004-2000 dated March 21. 2000.

00 6.75 .50 100.00 7.00 to 5.00 to 4.00 P 3.499.00 112.000.00 P 75.99 7.50 75.99 6.500.00 3.25 62.50 93.999.50 56.50 43.99 7.00 4.00 to 5.000.500.500.00 and up 6.000.00 P 37.00 137.500.00 87.99 4.00 81.99 4.99 and below 3.75 50.500.00 162.5 125.00 to 6.000.00 P 37.00 to 6.00 7.000.50 68.75 56.50 68.25 62.Monthly Salary Range Salary Base Monthly Contribution Employer Share Employees Share P 3.00 to 3.00 81.000.999.500.000.99 5.99 5.75 50.00 5.500.00 to 7.499.00 4.75 6.50 175.499.50 93.500.00 5.000.00 to 4.499.00 187.75 75.50 43.25 87.500.999.999.25 87.00 150.000.500.499.

1998. or upon retirement date/voluntary separation. as amended by CSC MC Nos. 6 and 14s 1999) This is the payment for the money value of the total accumulated leave credits of an employee based on the highest salary rate received prior to. .TERMINAL LEAVE BENEFIT (Rule XVI of the Omnibus Rules Implementing Book V of EO 292. 41 s.

It is applied for by an official or an employee who intends to sever his connection with his employer. It must be shown first that public employment ceased by any of the said modes of severances. 1998) . (Sec. 35. 41 s. Accordingly. Rule XVI. the employee's resignation. Omnibus Rules on Leave as amended by CSC MC No. the filing of application for terminal leave requires as a condition sine qua non. retirement or separation from the service.

In this connection. clearance from the Ombudsman is no longer required for processing and payment of terminal leave as such clearance is needed only for payment of retirement benefits. 36.Approval of Terminal Leave Application for commutation of vacation and sick leave in connection with separation through no fault of an official or employee shall be sent to the head of department concerned for approval. (Sec. Omnibus Rules on Leave as amended by CSC MC no. 41. Rule XVI. s. 1998) .

Omnibus Rules on Leave as amended by CSC MC no. 1998) . and who is not otherwise covered by special law. shall be entitled to the commutation of his leave credits exclusive of Saturdays. voluntarily resigns. s. (Sec. Rule XVI. and Holidays without limitation and regardless of the period when the credits were earned. or is separated from the service through no fault of his own. 36. 41.Payment of Terminal Leave Any official/employee of the government who retires.

s. Omnibus Rules on Leave as amended by CSC MC no. Rule XVI. 1998) . 36. 41.Period within Which to Claim Terminal Leave Pay Request for payment of terminal leave benefits must be brought within ten (10) years from the time the right of action accrues upon an obligation created by law. (Sec.

36. Rule XVI. Omnibus Rules on Leave as amended by CSC MC no.Basis of computation of Terminal Leave Payment of terminal leave for purposes of retirement or voluntary resignation shall be based on the highest monthly salary received at any time during his period of employment in the government service and not on his latest salary. 41. (Sec. s. unless the latter is the highest received by the retiree. 1998) .

Documentary Requirements to Support the Payment of Terminal Leave     Approved application for leave Complete service record Clearance from money. property and legal accountability Statement of Assets and Liabilities .

Additional requirements in case of field employees:   Clearance from central office Clearance from office of last assignment .

effective June 1.STEP INCREMENTS     Based on length of service only Step increments for meritorious performance is already considered in the grant of Productivity Incentive Benefits Legal basis: Sec. 13 c of RA 6758 Amount: One step for every three years of continuous satisfactory service in a particular position (based on the Monthly Salary Schedule for Civilian Government Personnel. 2008) .

s. 1998) . 41.  Beneficiaries: Permanent government officials & employees Fund source: Regular Agency Budget(1% of total salaries) LEAVE BENEFIT Leave benefit is generally defined as a right granted to officials and employees not to report for work with or without pay as may be provided and as the rules prescribed in Rule XVI. (MC no.

paternity leave. . and parental leave for solo parent. maternity leave. the approval of which is contingent upon the necessities of the service. sick leave. Vacation Leave – refers to leave of absence granted to officials and employees for personal reasons.The regular leave benefits for government officials and employees are vacation leave.

. children.Sick Leave – refers to leave of absence granted only on account of sickness or disability on the part of the employee concerned or any member of his immediate family. unmarried brothers and sisters and any relative living under the same roof and dependent upon the employee for support. parents. “Immediate family refers to the spouse.

or casual. Undersecretaries and employees of the government whether permanent. Public Holidays. Sundays. 1998. temporary. CSC Omnibus Rules on Leave. 1999) . 6 and 14. 1. without limitation as to the number of days of vacation and sick leave that they may accumulate. s. (Sec. who render work during the prescribed office hours. 41. Appointive officials up to the level of Heads of Executive Departments. shall be entitled to 15 days vacation and 15 days sick leave annually with full pay exclusive of Saturdays. Rule XVI. Head of Departments. as amended by CSC MC Nos. s.

s. (Sec. A part-time employee who renders four (4) hours of work five (5) days a week or a total of 20 hours a week is entitled to 7. Employees rendering services on part-time basis are entitled to vacation and sick leave benefits proportionate to the number of work hours rendered. 1999) . 1.5 vacation leave annually with full pay. MC No.5 days sick leave and 7. 14.

Rule XVI. If an employee has been allowed to work in two or more shifts or rotation. Employees on rotation basis shall be entitled to vacation and sick leave corresponding to the periods or services rendered by them. (Sec. Omnibus Rules) . 5. the periods of actual service covered by each shift or rotation should be added together to determine the number of years. months and days during which leave is earned.

he shall NOT BE considered ABSENT FOR THE WHOLE DAY. s. 14. MC No. (Sec. 32. Absence on a regular day for which suspension of work is announced – Where an official or an employee fails to report for work on a regular day for which suspension of work is declared after the start of the regular working hours. INSTEAD. HE SHALL ONLY BE DEDUCTED LEAVE CREDITS OR THE AMOUNT CORRESPONDING TO THE TIME WHEN OFFICIAL WORKING HOURS START UP TO THE TIME THE SUSPENSION OF WORK IS ANNOUNCED. 1999) .

s. as amended by CSC MC Nos. CSC Omnibus Rules on Leave. 41. and 6 14. s. 4. Rule XVI. (Sec. Contractual employees are entitled to vacation and sick leave credits as well as special leave privileges. 1999) .

Monetization of Leave/Service Credits Officials and employees in the career and non-career service whether permanent. temporary. or co-terminus. that at least five (5) days is retained after monetization and provided further that a maximum of thirty (30) days may be monetized in a given year. casual. . who have accumulated fifteen (15) days of vacation leave credits shall be allowed to monetize a minimum of ten (10) days: Provided.

1998. 14. it shall be deemed included in his accumulated leave credits.Limitation: Monetization of fifty (50%) of all accumulated leave credits may be allowed for valid and justifiable reasons subject to the discretion of the agency head and availability of funds. (Sec. . 1998)  If an officer or employee does not avail of the privilege of monetizing his vacation leave/service credits in a year. as amended by CSC MC Nos. s. 22-23. 41. s. Rule XVI of the Omnibus Rules on Leave.

41. 1986. . s. Rule XVI. 1998. 1077 dated January 9. as amended by CSC MC Nos. Teachers who have accumulated service credits.  An officer or employee who availed of the maximum ten (10) vacation leave/service credits can still go on five (5) days forced leave as provided for under EO No. 6 and 14. CSC Omnibus Rules on Leave. s. 1999. may also avail of this privilege provided that the service credit shall be converted to vacation and sick leave in accordance with the Conversion Rate of Service Credits prescribed in Sec. 45.

1. 1999) . agencies shall give priority to payment of monetized leave credits/service credits and provided further that employees holding positions below salary grade 19 shall be given preference in the availment of the privilege. (Joint CSC and DBM Cir. No. Funding for the monetization of vacation leave credits/service credits shall be charged against the savings of the department. Provided that in utilization of savings. s. agency. and government unit concerned.

his separation is considered as though his fault (COA Dec. 1979) .Forfeiture of Leave Credits Leave credits cannot be availed of in the following instances:  A person who was separated by virtue of court conviction is not entitled to the commutation of vacation and sick leave to his credit. 217. Aug. 7.

1995) . (opinion of the Sec. An official. dated August 8. employee or laborer is not entitled to commutation of leave credits immediately upon separation from the service. employee or laborer of the government who upon termination of the administrative case filed against him is considered as involuntarily separated. Ex. No. 10th Ind. series of 1958. 144. of Justice. Sec.. The separation not being voluntary but for cause. and is not entitled to the benefits guaranteed under Section 286 of the revised Administrative Code. such official.

41. as amended by CSC MC Nos. 1999) . 6 and 14. 1998. can no longer earn leave credits (sec. CSC Omnibus Rules. Rule XIV. An official/employee who reached the compulsory retirement age of 65 but whose services have been extended by the Civil Service Commission for another six (6) months. s. 42. s.

Maternity Leave Documentary Requirements:  Approved application for leave accompanied by a medical certificate showing that the woman is on the family way and nearing delivery  Clearance. No. 92-389) . if in excess of thirty days  Marriage contract for first maternity leave (COA Cir.

be entitled to maternity leave of sixty (60) calendar days with full pay. in addition to the vacation and sick leave granted them.Limitations on Maternity Leave: Permanent and Regular Employees  Every woman in the government service who has rendered an aggregate of two (2) or more years of service. shall. .

Omnibus Rules on Leave as amended by CSC MC No. 11. Maternity leave of those who have rendered one (1) year or more but less than two (2) years of service. shall be computed in proportion to their length of service. 22. provided. that those who have served for less than one (1) year shall be entitled to 60 days maternity leave with half pay. (Sec. 2002) . It is understood that enjoyment of maternity leave cannot deferred but should be enjoyed within the actual period of delivery in a continuous and uninterrupted manner not exceeding 60 calendar days. s. Rule XVI.

It shall be granted to female employees in every instance of pregnancy irrespective of its frequency. (Sec. 22. Omnibus Rules on Leave as amended by CSC MC No. s. 2002) Maternity leave with pay may be granted even if the delivery occurs not more than 15 calendar days after the termination of employee’s service as her right thereto has already accrued. Rule XVI. 1998)  . 15. s. Omnibus Rules on Leave as amended by CSC MC No. 13. A married woman may be granted maternity leave more than once a year. 41. Rule XVI. (Sec.

s. (Sec. 17. A married woman employee is entitled to maternity leave of absence with pay even if she has a pending administrative case. Rule XVI. 22. Omnibus Rules on Leave as amended by CSC MC No. 2002) . Maternity leave of employee with pending administrative case.

s. 2002) Married or unmarried women may go on maternity leave for less than sixty (60) days. Omnibus Rules on Leave as amended by CSC MC No. she may be allowed to do so provided she presents a medical certificate that she is physically fit to assume the duties of her position. (Sec.  . All contractual employees shall be entitled to maternity leave benefits like regular employees. 18. Maternity leave of contractual employee. When an employee wants to report back for duty before the expiration of her maternity leave. 22. Rule XVI.

 The commuted money value of the unexpired portion of the leave need not be refunded and that when the employee returns to work before the expiration of her maternity leave. (Sec. 1998. CSC MC No. 22 s. 1999. Rule XVI. 14 s. she may receive both the benefits granted under the maternity leave law and the salary for actual services rendered effective the day she reports for work. 14. 41. Omnibus on Leave. s. 2002) .

1999) . (Provided under CSC MC No. 41. during and after the childbirth or miscarriage of his legitimate spouse. s.Paternity Leave – non-cumulative/non-commutative – Paternity leave of seven (7) days shall be noncumulative and strictly non-commutative. 1998 and amended by CSC MC No. 14. The same may be enjoyed either in a continuous or in an intermittent manner by the employee on the days immediately before. s.

PARENTAL LEAVE TO SOLO PARENTS Parental leave shall refer to leave benefits granted to a solo parent to enable said parent to perform parental duties and responsibilities where physical presence is required. . COVERAGE Any individual in the government service who falls under any one of the following categories shall be considered a Solo Parent for the availment of Parental Leave.

A woman who gives birth as a result of rape and other crimes against chastity. that the mother keeps and raises the child. Parent left solo or alone with the responsibility of parenthood due to any of the following circumstances: .1. even without a final conviction of the offender: Provided. 2.

Legal separation or de facto separation from spouse for at least one year provided he/she has custody of the children.  Physical/mental incapacity of spouse as certified by a public medical practitioner. Death of spouse. provided. he/she has custody of the children.  Declaration of nullity or annulment of marriage as decreed by a court or by a church. and Abandonment of spouse for at least one year. detention of the spouse or serving sentence for a criminal conviction for at least one (1) year. .

. Unmarried person who has preferred to keep and rear the children instead of having others care for them or give them up to a welfare institution.3. Any other person who solely provides parental care and support to a child or children provided said person is duly licensed as a foster parent by the DSWD or duly appointed legal guardian by the court. 4.

Any family member who assumes the responsibility of head of family as a result of death. or absence lasts for at least one (1) year. . disappearance.5. disappearance or prolonged absence of the parents or solo parent: Provided. abandonment. that such abandonment.

2002 and regardless of employment status. reckoned at the time of the effectivity of RA 8972 on Sept.CONDITIONS FOR AVAILING OF PARENTAL LEAVE The parental leave of seven (7) days in addition to existing leave privileges shall be granted to any solo parent employee subject to the following conditions: 1. whether continuous or broken. 22. . The solo parent must have rendered government service for at least one (1) year.

The parental leave shall be availed of every year and shall not be convertible to cash unless specifically agreed upon previously. said privilege shall be forfeited within the same year. . If not availed of within the calendar year.2.

The parental leave shall be availed of on a staggered or continuous basis. The solo parent employee may avail of parental leave under any of the following circumstances: . the solo parent shall submit the application for parental leave at least one (1) week prior to its availment.3. In this regard. except on emergency cases. subject to the approval of the head of agency/office. 4.

graduations and other similar events. where physical presence of a parent is required. . PTA meetings and the like. first communion. and other similar circumstances necessary in the performance of parental duties and responsibilities. perform parental obligations such as enrollment and attendance in school programs. attend to medical. spiritual and recreational needs of the child.    attend to personal milestones of a child such as birthdays. social.

The head of agency/office concerned may determine whether granting of parental leave is proper or may conduct the necessary investigation to ascertain if grounds for termination and withdrawal of the privilege exist. However.CONDITION FOR TERMINATION OF PARENTAL LEAVE PRIVILEGES Changes in the status and family situation of a solo parent such as: marriage or the concerned parent is no longer left alone with the responsibility of parenthood. . the termination shall be without prejudice to reapplication should circumstances warrant.

sick. maternity and paternity leave. officials and employees with or without existing or approved Collective Negotiation Agreement (CNA). except teachers and those covered by special leave laws.Special leave privileges – in addition to the vacation. are granted the special leave privileges subject to the following stated conditions: .

Personal milestones such as birthdays/wedding/wedding anniversary celebrations and other similar milestones, including death anniversaries. Parental obligations such as attendance in school programs, PTA meetings, graduations, first communion; medical needs, among others, where a child of the government employee is involved.

Filial obligations to cover the employee’s moral obligation toward his parents and siblings for their medical and social needs. Domestic emergencies such as sudden urgent repairs needed at home, sudden absence of a yaya or maid, and the like

Personal transactions to cover the entire range of transactions an individual does with government and private offices such as paying taxes, court appearances, arranging a housing loan, etc.
Calamity, accident, hospitalization leave pertain to force majeure events that affect the life, limb, and property of the employee or his immediate family.

 An

employee can still avail of his birthday or wedding anniversary leave if such occasion falls on either a Saturday, Sunday or Holiday, either before or after the occasion.
applying for special privilege leaves shall no longer be required to present proof that they are entitled to avail of such leaves.

 Employees

. Three-day limit for a given year shall be strictly observed: an employee can avail of one special privilege leave for three (3) days or a combination of any of the leaves for maximum of three days in a given year. Special leave privileges are noncumulative and strictly non-convertible to cash.

Sec. 65.Service Fees. (Sec. etc.this kind of extra compensation is granted by the GSIS and other government offices as authorized by the Office of the President for the remittance of premiums. as amended. Incentives or Commissions Granting of service fees. interests. incentives or commissions . 1) . PD 1177. 290. due these offices. Sec. amortization. CA 186. GAAM Vol. 6.

VI.Deposit of service fees collected – service fees collected shall be deposited with the national or public financial institution treasury and shall accrue in the general fund pursuant to Sec. EO 292). . that the share of any employee may not. in the aggregate. exceed fifty (50%) percent of his annual salary. Bk. 44. 50 of PD 1177 (Sec. Such fees may be made available for payment of incentive or service fees to employees who are actually and directly involved in the collection: Provided however.

It also includes use of electric power for the use of radio or refrigerator or any electrical device used in the home.Quarters Allowance – quarters have been construed to include the place of lodging and the actual and necessary cost of illumination and water. .

00 for every year of service to qualified officials and employees. 55 s. 2003 has set the amount of P500.00 but not more than P1. 06s.00 as loyalty cash gift to be given to DepEd officials and employees. 2002 provides that the payment of loyalty cash gift shall not be less than P500. DedEd Order No. .Loyalty Cash Gift   Civil Service Commission Memorandum Circular No.000.

Anniversary Bonus The Anniversary Bonus (AB) is a financial incentive authorized under Administrative Order No. to be granted to government employees on the occasion of their agencies’ milestone years. 263 dated March 28. . 1996.

. elective or appointive.Coverage All government personnel whether employed on full-time or part-time bases under permanent. temporary or casual status. including contractual personnel whose employments are in the nature of regular employees who have rendered at least 1 year of service in the same agencies as of the date of milestone years and continue to be employed in the same government entities as of the occasion of their milestone anniversaries.

and Those Consultants. Those who are no longer in the service in the same government entity as of the date of the milestone year. laborers of contracted projects (pakyaw). . those paid on piecework bases and others similarly situated.Not Covered    Those absent without leave as of the date of the milestone year for which the anniversary bonus is being paid. student laborers. apprentices. mail contractors.

00 per personnel.000. In case of insufficiency of funds. provided that he/she has rendered at least 1 year of service in the same agency. .Rules and Regulations    The anniversary bonus shall be paid at P3. A milestone year refers to the 15th anniversary and to every 5th year thereafter. a lesser but uniform amount of anniversary bonus may be paid to the personnel entitled thereto.

the counting of milestone years shall start from the date the functions were substantially changed. provided that its original primary functions have not substantially changed. The counting of milestone years shall start from the year the government entity was created regardless of whether it was subsequently renamed or reorganized. Otherwise. .

may be considered as organic personnel of the mother department/department level entity.  The counting of the milestone years of merged agencies shall start from the date they were merged. Officials and employees in government entities attached to or placed directly under a department or department level entity and which creations are not through charters. for purposes of the grant of the anniversary bonus. .

Gov’t.  The anniversary bonus shall be granted only during milestone years and shall be received by the employee only once every 5 years. personnel who were found guilty of any offense in connection with their work during the 5-year interval between milestone years shall not be entitled to the immediately succeeding anniversary bonus. regardless of transfer from one government entity to another. .

the amounts shall be solely charged against savings for released allotments for current operating expenses.Funding Source  For NGAS including SUCs. . provided that all authorized mandatory expenses shall have been paid first.

Those who thank God Even in trials turn the burden into blessings So. keep your faith close to your heart And God shall provide the comfort you need .


airline and steamship fares. railroad. road tolls.Traveling Expenses Include expenses incurred in the movement of persons whether employed in the government or not . transportation of personnel baggage or household effects. transfers. launches. hire of guides or patrol. parking fees and other expenses. - . automobiles. non-commutable transportation allowances. etc. lodging and travel per diems. tips. subsistence. Rates of allowances for official local and foreign travels of government personnel are provided under EO 248 as amended by EO 298. charter of boats. etc. such as transportation. bus. of persons while on official travel whether foreign or local.

official local travel shall be approved as follows: Less than thirty (30) days Thirty (30) days or more Head office/Bureau or equivalent Department Secretary or equivalent (to be construed as Approved by Budget Secretary) .Approval of Travel Under EO 298.

P400 30% .Allowable Travel Expenses Pursuant to EO 298.00 Hotel/ Lodging Meals Incidental Expenses 50% .P240 20% -P160 . the allowable travel expenses are as follows: Total Per day P800.

Provided that.Allowable Travel Expenses (cont’d. . certification or affidavit of loss shall not be considered as appropriate replacement for the required hotel/lodging bills and receipts.)  Claims for reimbursement of actual travel expenses in excess of the travel expenses authorized may be allowed upon certification of the head of the agency concerned as absolutely necessary in the performance of assignment and presentation of bills and receipts.

50% Meals.50% Meals.20% .20% Departure at 12:00 and later Breakfast.10% Incidental Expenses.20% 80% Hotel/lodging.10% Incidental Expenses.20% 30% Breakfast.20% Arrival not later than 12:00 noon Arrival after 12:00 noon Departure before 12:00 noon 90% Incidental Expenses.Entitlement to Travel Expenses Particulars Percentage To Cover Hotel/lodging.10% Incidental Expenses.10% 40% Lunch.

. 1.a From the office or residence to the point of embarkation.c From the point of debarkation to the office or destination or temporary residence in the place of assignment in the field and return. The amount of transportation expenses allowable shall be the actual rates of the authorized means of transportation plus other incidental expenses: 1.b From the point of embarkation to the point of debarkation in the place of destination. 1.Specific Guidelines on Local Travel 1.

Only ordinary public conveyance or customary modes of transportation shall be used.Specific Guidelines on Travel 2. . 3. The allowable transportation expenses shall not include local or inland transportation and other expenses after arrival in the office or temporary residence in the place of assignment in the field which are contemplated to be covered by the travel allowance.

shall be allowed only upon presentation of bills or invoices with official receipts of expenses that they stayed in the place of their assignment for the duration of travel. Payment of travel expenses for travel/ assignment to places within the fifty (50) kilometer radius from the last city or municipality covered by the MMA.Specific Guidelines on Travel 4. . or the city or municipality wherein their permanent official station is located in the case of those outside the MMA.

00) per day. they shall be allowed only the reimbursement of actual fare and cost of meals and incidental expenses which shall in no case exceed four hundred pesos (P400.Specific Guidelines on Travel 4. . .If they commute daily from the place of their assignment to the place of their residence or permanent official station. continuation….

the officials and employees are not entitled to the transportation expenses.Specific Guidelines on Travel 5. No reimbursement of the cost of gasoline and oil shall be allowed where a private vehicle is used. . Where government vehicles are used. 6.

8. The travel allowance shall not be allowed in cases where the fare includes meals and quarters en route. & equivalent shall cover the expenses of any staff accompanying said officials. such staff shall not be allowed any of the allowances authorized. or where meals and lodging are paid for or furnished by the government. No portion of the actual cost of the travel expenses allowed to Dept. Secretaries. otherwise.Specific Guidelines on Travel 7. . Undersecretaries. Asst. Secretaries.

92-389 and 96-004).Documentary Requirements for Cash Advance Voucher  Travel order properly approved in accordance with Section 5 of E. (COA Circular Nos. as amended.  . 248. Approved itinerary of travel detailing the transportation expenses and travel expenses to be incurred as basis for determining the amount of cash advance.O.

General Guidelines on Cash Advances (Official Local Travel) 1. . No cash advance shall be granted to any official or employee unless a proper accounting of the previous cash advance given to him for travel is first made or the same is first liquidated and/or settled. Local travels shall be treated and accounted for as cash advances. 2. Under the NGAS the account to be used is “Due from Officers and Employees”.

3. Liquidation shall mean the recording of the liquidation documents in the books of accounts by the accountant as a credit to the cash advance account after verifying the same although not yet audited by the auditor. . 4. Proper accounting shall mean the receipt by the Accountant of the prescribed liquidation documents although not yet recorded in the books of accounts nor audited by the auditor.

Cash advance for local travel shall be liquidated strictly within thirty (30) days after return to permanent official station as required under Section 16 of Executive Order No.Liquidation of Cash Advance after the Trip 1. . 248 as amended otherwise. payment of salary shall be suspended until compliance therewith.

if the expenses incurred for official local travel exceed the prescribed rate of P800. Documents supporting Liquidation Voucher * Certificate of travel completed * Used tickets * Certification of the head of the agency as to the absolute necessity of the expenses together with the corresponding bills and receipts.00 per day. .2.

the additional travel expenses due shall be paid upon submission of a written justification to the agency head. * When a trip exceeds the approved itinerary. the amount paid in advance shall be refunded in full. .* Certificate of appearance or copy of report duly noted by agency head or authorized representative * Where a trip is cancelled.

4. 3. Rental for training venues/facilities for offices/agencies which do not have any. and 5.In-house training programs of agency personnel with minimal expenses for: 1. Resource persons’ services. 2. Communication and transportation expenses . Supplies and materials. Materials reproduction (hand-outs).

Any significant increase in consumption is caused by operations and not by any defect in the service. Bills shall be attached.1. Rates are those allowed under existing regulations. 3. . 2.

All officers placing long distance calls should certify to the official nature of the conversation including the name and address and the official designation of the party called. Long distance calls for official business shall be limited to urgent and absolutely necessary business of the government.1. . Telephone rentals must conform to the prevailing rates. 3. 2.

6. cables and wireless charges must conform by invoices/receipts and a copy of the message sent. 5. Unless authorized by law or regulation. no government official is entitled to telephone service at his residence and payment of bills thereto.4. Telegrams. Number of days of interruption in the telephone service should be recorded and deducted from the telephone service bills. .

Any personal matter contained in an official message which no bearing thereon should be charged against the sender.7. . cablegrams and all other wireless messages official in nature shall be used only for matters of urgent importance. The message transmitted must be brief and concise. Telegrams. 9. radiograms. 8.

Messages covering request or authorization for leave of absence. personal business or greetings for birthdays. . etc.10. anniversaries. should not be charged to the government funds..

periodicals. The agency head shall approve the subscription. Library materials such as technical magazines. documents and other reading matters may be ordered provided the funds are available therefor and that these are kept in the agency’s library or research center for reference  .

.Auditing Services  Expenses incurred by any government agency or the amount due to the Commission on Audit for auditing services rendered.

A program and estimate of work prepared by the project engineer 3. A certificate of availability of appropriations free from other obligations. 2.Building Maintenance   Cost of repairing and maintaining buildings owned by the government Before prosecution of work by Administration or by Contract. there must be: 1. Prosecution by contract shall follow the requirements of “Contracts” . issued by the Chief Accountant of the agency concerned.

Motor Vehicles Maintenance   This is the cost of repairing and maintaining motor vehicles owned by the government. 2. Certificate of the Property Officer must state that the vehicle belongs to or is used by the agency. Requests for repair and/or servicing of vehicle should be approved by proper authorities. . 3. and that the defect in the vehicle is incurred through normal wear and tear and not due to the fault or negligence of any official or employee. If the repair involves replacement of spare parts. a Report of Waste Materials should be prepared upon submission of the worn-out spare parts. General Rules and Requirements for Payment: 1. and the repair is necessary.

repainting.000. .The repair shop to which the contract is awarded should be duly accredited by the Department of Trade and Industry. except in places where there is no accredited shop in the locality or where the accredited shop does not have sufficient facilities or where the cost of services of the accredited shop is relatively high or completion of repairs will suffer delays as certified by the head of the agency.: . overhauling. etc. .Canvass from at least three (3) repair shops or public bidding if the amount involved is more than P50.00.Motor Vehicle Maintenance (Cont’d)  Additional requirements in the case of a major repair such as general reconditioning.

the period within which the job is to be completed. etc.Warranty certificate of the repair shops shall be as clear to coverage and period. .Cont’d .The job contract should be very clear as to the specific job to be undertaken. the specifications of materials to be used. .The certificate of acceptance by the Property Officer should be clear that the work or service done is in conformity with the specifications of the contract and accomplished within the specified period of time. .

Certificate of availability funds. . Receipts of actual and related expenses incurred. Copies of decisions exonerating him from administrative or criminal liability.    An application of the employee concerned giving facts of the offense he was charged with and approved by the proper Department Head concerned and passed upon by the COA Chairman.

Legal Expenses (Cont’d)  As a general rule. . only upon their acquittal from such criminal cases. government officials and employees who are criminally prosecuted for acts committed in the performance of their duties may be allowed reimbursement of reasonable attorney’s fees including the bail bond premiums incurred in connection with their defense.

contributions to civic or charitable institutions. allowances and intelligence and confidential expenses . official entertainment of a government official or through his authorized representative. public relations. wages. athletic and cultural activities. and conferences. membership fees in government associations and national professional organizations duly accredited by the PRC. No portion of the amounts authorized and fixed by law shall be used for salaries.  These are the expenses incurred for or during meetings. seminars. educational.

estimated amount that the asset can be sold at the end of its estimated life.estimated period that the agency can make use of the asset. 2. Estimated useful life. .1. Estimated salvage value. 3.Purchase amount of the asset. Asset cost.


Inventories  Definition Expendable commodities acquired or ordered for immediate use in connection with government operations. . having a life expectancy of more than one year but which shall have decreased substantially in value after being put into use in only one year. or converted in the process of manufacture or construction. They include. but are not restricted to items normally consumed within one year after being put into use.

. an Inventory Custodian Slip (ICS) shall be prepared upon issuance of small tangible items covered by approved Requisition and Issue Slip (RIS)/  . Ex. desk tray. stapler.COA Circular 2005-002 Small tangible items with estimated useful life of more than one year shall be recorded as inventories upon acquisition and expense upon issuance. control and accountability. screen projector. etc. sharpener. emergency light. weighing scale.For monitoring. water hose. wooden chairs. desks. extension cord. mouse. cutter. minicalculators. blanket. water jug. pen.: Black board/white board. puncher. tables.

2. . 3. Procurement of supplies.General Guidelines in Procurement 1. materials and equipment shall be through competitive public bidding Appropriated funds shall be available for locally manufactured goods. materials and equipment from the Procurement Service (PS) which is attached to DBM. Agencies shall procure common-use supplies.

2. .Documentary Requirements 1. 4. Purchase Request Purchase Order/Letter Order/Contract Original copy of the dealer’s/suppliers invoice Acceptance and Inspection (AIR) Result of test/analysis by proper government agency if articles are subject to test. 5. 3.

Requisitioning or Preparation of Supplies Availability Inquiry (SAI) Approval of Requisition Preparation of Obligation Request (ObR) Preparation.General Procedures in Procurement 1. 4. 3. Procurement Planning and the Preparation of the Annual Procurement Plan (APP). 2. 5. Approval and Delivery of Purchase Order/ Letter Order/Contract .

7. Inspection and Acceptance of the Items Payment for the Items delivered.General Procedures in Procurement 6. Delivery. .

Office to which account shall be charged .Complete description and specifications of the supplies .Requisition Number .Preparation of Purchase Order   The PO/LO/Contract is the document evidencing a transaction for the purchase of supplies and materials. It shall indicate: .Name and Address of the contractor/supplier .

Period of delivery d.Other information and data needed to enable agency officials and all others concerned to determine: a. Quantity and unit price of the items c.(Cont’d) . quality of the items purchased b. Nature. Provisions on penalties for late or no delivery . Shipping terms e.

within 24 hours from such acceptance. and all supporting documents thereto shall be submitted to the Unit or Agency Auditor concerned within five (5) days from issuance The agency official responsible for accepting deliveries of procured items shall. .COA Circular 96-10   A copy of any letter or purchase order irrespective of amount. notify the Auditor of the time and date of the scheduled deliveries.

I  Report of Inspection of all consumables shall be submitted to the COA Auditor within 24 hours after delivery.Section 465 of GAAM Vol. .

that heads of departments. these stocks shall not exceed one year’s requirement. bureaus. of if necessitated by a national emergency or an impending shortage in the items concerned. . Materials and Equipment Spare Parts for Stock  The inventory of supplies.Purchase of Supplies. materials and equipment spare parts to be procured out of available funds shall in no time exceed the normal three-month requirement. subject to pertinent rules and regulations issued by competent authority: Provided. offices or agencies and other instrumentalities of government may increase their inventory of critical supplies and materials in anticipation of cost increases. upon the joint recommendation of the Secretary concerned and the Chairman of the COA. Unless otherwise approved by the President of the Philippines. specifying maximum quantities of individual items.

the inspector may recommend for rejection or reduction in price. supplies or property tested and found to be in accordance with the required specifications shall be accepted. Supplies with deficiency of less than 10% may be accepted provided that the contract price is reduced according to the deficiency noted. Supplies whose quantity is short by volume. provided said deliveries are acceptable to the agency or unit.Acceptance or Rejection of Deliveries     Where a trend of shortage in quantity. or deficiencies/defects in quality is established. After consideration of tolerable allowance. weight. . actual count. shall be subject to reduction in contract price at an amount equivalent to the shortage.

Basic Requirements in the Payment of Supplies and Materials      Duly approved Purchase Request Purchase Order/Letter Order/Contract Original Copy of the Dealer’s/Supplier’s Invoice Acceptance and Inspection Report (IAR) Result of Analysis if articles are subject to test .

Other Activities After Procurement 1. Report of Supplies and Materials Issued (RSMI) . Property Records to be Maintained * Stock Card 2. Recording of Deliveries of Supplies or Property in the Books of Accounts * Supplies Ledger Card * Equipment Ledger Card 3.

Measure of Liability of Persons Accountable for Supplies or Property  The person in possession of or having custody or control of supplies or property is immediately accountable therefor and shall be liable for its money value in case of illegal. improper or unauthorized use or misapplication thereof. . by himself or any other person for whose acts he may be responsible.



Receipts/Income Collections and Deposits System covers the processes of acknowledging and reporting income/collections. deposits of collections with Authorized Government Depository Bank (AGDB) or through the AGDB for the account of Treasurer of the Philippines. and recording of collections and deposits in the books of accounts of the agency. .

with AGDB daily or not later than the next banking day. They shall record all deposits made in the Cash Receipts Record. as well as collections turned over to them by sub-collectors/tellers.Deposit of Collections All Collecting Officers shall deposit intact all their collections. .

.Reporting of Collections and Deposits At the close of each business day. All collections shall be deposited with AGDB for the account of the agency or the Treasurer of the Philippines daily or not later than the next banking day. the Collecting officers shall accomplish the Report of Collections and Deposits (RCD) in accordance with the instructions provided in Volume II of the NGAS Manual for the RCD.

With authority to use Authority with limitations Income from sale of equipment Grants and donations intended for agency use Miscellaneous collections .Types of Collections as to authority to use       Without authority to use.

the National Government (NG) Books. Such income shall be recorded by the collecting agency in a separate book of accounts. all revenues. . regardless of amount and frequency of collection are to be remitted to the National Treasury.Without Authority to Use As a general rule.

With Authority to Use
Agencies, which are authorized to use income for their operations shall record their collections in the Regular Agency Books (RA). Since said collections may be used by the agency for their operations, no remittance to the National Treasury shall be required.

Authority With Limitations
If the authority is subject to the limitations that any excess collection shall be remitted to the National Treasury, such as collections from seminar and convention fees, the same shall be recorded in the Regular Agency Books (RA). The expenses shall be journalized, and whatever excess shall be transferred to NG Books and remitted to National Treasury.


Sec. 12. 2008 General Appropriations Act Sale of Non-Serviceable, Obsolete or Unnecessary Equipment. Departments, bureaus, offices or agencies are hereby authorized to sell non-serviceable, obsolete, or unnecessary equipment including cars, vans and the like pursuant to the provisions of Section 79 of PD No.1445 and EO No. 309 s. 1996. The proceeds from the sale of such equipment shall be deemed automatically appropriated for the purchase of new ones, and for the repair or rehabilitation of existing vital equipment, subject to the submission of a Special Budget pursuant to Sec. 35, Chapter 5, Book VI of EO No. 292.


Provided, that the purchase of such new cars and vans shall be subject to prior authority pursuant to pertinent laws, rules and regulations; Provided, further, that the agency concerned shall submit to the DBM, the House Committee on Appropriations and the Senate Committee on Finance a report on the types of equipment sold and the utilization of the sales proceeds.

Grants and Donations

All income from grants and donations shall be receipted by national government agencies and remitted to the National Treasury, unless it is authorized by the donor/grantor that the same shall be deposited with the Authorized Government Depository Bank (AGDB). Account “Income from Grants and Donations” shall be used to record receipt of the grants/donations whether to be remitted to the National Treasury or deposited to AGDB.

Grants and Donations Remitted to the National Treasury

Special Allotment Receipt Order (SARO) and Notice of Cash Allocation (NCA) shall be requested by the recipient agency from the DBM before utilization of the grants and donation. The receipt of NCA shall be recorded in the RA books as credit to “Subsidy Income from the National Government”

Grants and Donations Deposited with AGDB

A Special Budget shall be prepared in accordance with the Memorandum of Agreement or Deed of Donation for approval of Head of the Agency or its approving body. The approved Special Budget shall be entered in the Registry of Budgeted Income and Utilization.

DepEd Order No. 19 s. These obstacles include the out-of-pocket costs which families have to bear in the course of sending their children to school. . 2008  Implementation of No Collection Policy in all Public Elementary and Secondary Schools Pursuant to the Constitutional mandate for the provision of free public education at the elementary and secondary levels and to meet the country’s targets in the Education for All Plan 2015 and the Millennium Development Goals (MDGs) with respect to primary school participation. there is an urgent need to remove obstacles to the enrolment of school-age children.

....- .Thank You .