Opinion No. 2009-075 of the Commission on Audit (COA) re: Entitlement to Representation and Transportation Allowance (RATA) While on Detail

December 11, 2009 BLGF MEMORANDUM CIRCULAR NO. 030-09 TO : All BLGF Officials and Employees, Regional Directors for Local Government Finance, District Treasurers of Metropolitan Manila; Provincial, City and Municipal Treasurers and Others Concerned SUBJECT : Opinion No. 2009-075 of the Commission on Audit (COA) re: Entitlement to Representation and Transportation Allowance (RATA) While on Detail For the information and guidance of all concerned, attached is a copy of Opinion No. 2009-075 of the Office of the Legal Services Sector of the Commission on Audit (COA) regarding the request for opinion of Ms. Filomena B. Pongon, Provincial Treasurer of Zamboanga del Sur as to whether or not she is entitled to RATA while on detail. IAETDc Under BLGF Special Personnel Order No. 456-2002 dated November 14, 2002, Provincial Treasurer Pongon was detailed at the BLGF-Regional Office No. IX in consideration of the request made by Governor Aurora E. Cerilles, Zamboanga del Sur. Said Order specifically stated that she "shall continue to draw her salaries, RATA and other allowances and benefits from the Office of the Provincial Treasurer of Zamboanga del Sur during the period of her detail at the BLGF Regional Office No. IX, Zamboanga City." Correspondingly, Ms. Pongon received her salary, RATA and other benefits until July 2007 when her RATA was denied by the Provincial Accountant in view of the interpretation of the Provincial Legal Officer of said province that the payment of RATA is conditioned upon the actual performance of official function as cited under Section 39 of Republic Act No. 9162 or the General Appropriations Act (GAA) of 2002. Acting on the same query of Ms. Pongon, the BLGF Executive Director and the Regional Director, COA Regional Office No. IX, rendered similar opinions on the matter citing that the detail of Ms. Pongon is involuntary and thus she is entitled to her RATA, premised on a CSC Opinion dated November 25, 2006, the last paragraph of which reads: "Nevertheless, the Commission still recognizes that RATA should still continue to be paid if the detail or reassignment is not voluntary or is done without the consent or acquiescence of the employee concerned." Under the herein opinion, the Office of the General Counsel, Commission on Audit, gave weight to the factual finding made by this Bureau, that the detail of Ms. Pongon was involuntary and agrees further with the view that Ms. Pongon is entitled to RATA during her detail at the Regional Office of the Bureau. The Regional Directors of this Bureau are hereby instructed to disseminate the contents of this Circular to all Provincial, City and Municipal Treasurers within their respective jurisdictions. Be guided accordingly. TAScID (SGD.) MA. PRESENTACION R. MONTESA Executive Director ATTACHMENT Republic of the Philippines COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines LEGAL SERVICES SECTOR Office of the General Counsel OPINION NO. 2009-075 October 19, 2009 Subject : Request of Ms. Filomena B. Pongon, Provincial Treasurer, Zamboanga del Sur, requesting opinion on whether or not she is entitled to Representation and Transportation Allowance (RATA) while on detail 2nd Indorsement Respectfully returned, through the Officer-In-Charge, Regional Coordination Office, Office of the Chairman, this Commission, to the Regional Director (RD), COA Regional Office No. IX, Cabatangan Hills, Zamboanga City, the within papers treating on the above subject. It appears that Ms. Filomena B. Pongon, Provincial Treasurer, Zamboanga del Sur, was detailed to the Office of the Regional Director for Local Government Finance, Regional Office No. IX, Zamboanga City, in consideration of the request made by Governor Aurora E. Cerilles, Province of Zamboanga del Sur. In a letter dated 25 April 2002, addressed to Governor Cerilles, Ms. Pongon acceded to her detail on the condition that her salary, RATA and other benefits be charged to the Provincial Government of Zamboanga del Sur. Correspondingly, Ms. Pongon received her salary, RATA and other benefits until July, 2007, when her RATA was denied by the Provincial Accountant in view of the interpretation made by the Provincial Legal Officer, Province of Zamboanga del Sur, on the Bureau of Local Government Finance (BLGF), Department of Finance (DOF) Memorandum dated 10 January 2007 and the Civil Service Commission (CSC) Opinion dated 25 November 2006, which cited Section 39 of Republic Act (RA) No. 9162, otherwise known as the General Appropriations Act (GAA) of 2002, that payment of RATA is conditioned upon the actual performance of official function. In her letters dated 24 August 2007 and 14 January 2008, Ms. Pongon argued that she is entitled to RATA because her detail was initiated upon the request of the Provincial Governor and her consent was conditioned on the continued receipt of salaries, RATA and other benefits. She anchored her argument on BLGF-DOF Memorandum dated 10 January 2007, with reference to CSC Opinion dated 25 November 2006, the last paragraph of which reads: CTSHDI "Nevertheless, the Commission still recognizes that RATA should continue to be paid if the detail or reassignment is not voluntary or is done without the consent or acquiescence of the employee concerned." In a letter dated 11 January 2008, the Executive Director, BLGF, acting on the letter dated 24 August 2007 of Ms. Pongon, considered Ms. Pongon's detail as involuntary thus, she is entitled to continued RATA. The RD, COA Regional Office No. IX, in his 1st Indorsement dated 29 September 2009, opined that the transfer or detail of Ms. Pongon is not her voluntary act, therefore, she is entitled to claim RATA. Nevertheless, the query was forwarded to this Office for a more authoritative opinion. After a careful evaluation, this Office gives weight to the factual finding made by the Executive Director, BLGF, that the detail of Ms. Pongon was involuntary and agrees further with the view that Ms. Pongon is entitled to RATA during her detail at the Regional Office of the Bureau. It bears emphasis that under BLGF Special Personnel Order No. 456-2002 dated 14 November 2002 directing the subject detail of Ms. Pongon, it is specifically stated that she "shall continue to draw her salaries, RATA and other allowances and benefits from the Office of the Provincial Treasurer of Zamboanga del Sur during the period of her detail at the BLGF Regional Office No. IX, Zamboanga City. Moreover, in the case of Commissioner of Internal Revenue vs. Civil Service Commissioner, et al., G.R. No. 94205, 12 February 1992, the Supreme Court held as follows: ". . . the reassignment of private respondent to another station or place of assignment should not result in her deprivation of the RATA to which she is entitled under the law since she remains to be a chief of division despite her reassignment. On petitioner's contention that RATA should be allowed only if private respondent was performing the duties of her former Office, the CSC correctly explained that the private respondent was 'reassigned to another office and thus her inability to perform her position as Division Chief is beyond her control and not her own volition.'" It is hoped that the foregoing disquisition sufficiently answers the herein query. (SGD.) ELIZABETH S. ZOSA Assistant Commissioner General Counsel Republic of the Philippines COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines REGIONAL COORDINATION OFFICE Office of the Chairman 3rd Indorsement October 20, 2009 Respectfully referred to the Director, COA Regional Office No. IX, Cabatangan Hills, Zamboanga City, for information/disposition, the within 2nd Indorsement covering Opinion No. 2009-075 dated October 19, 2009, pertaining to the request of Ms. Filomena B. Pongon, Provincial Treasurer, Zamboanga del Sur, for opinion on whether or not she is entitled to Representation and Transportation Allowance while on detail. (SGD.) ISABEL D. AGITO Assistant Commissioner Officer-in-Charge