Encashment of Checks Covering Salaries and Reimbursements of Expenses of National Officials and Employees Assigned to Provinces and Cities

August 9, 1962 REVENUE MEMORANDUM CIRCULAR NO. 28-62 TO : All Internal Revenue Officers and Employees and Others Concerned For the information and guidance of all officers and employees of this Bureau, there is quoted hereunder Provincial Circular No. 14-62 of the Acting Secretary of Finance dated June 1, 1962. "SUBJECT : Encashment of checks issued by national bureaus and officers payable by commercial banks covering salaries and reimbursement of expenses of national officials and employees assigned to provinces and cities, Instructions on "TO : ALL PROVINCIAL AND CITY TREASURER 'The letter dated May 18, 1962 of the Auditor General on the above subject is hereunder quoted for your information, guidance and compliance: 'In our General Circular No. 75 dated January 5, 1962, agencies of the National Government were authorized to open checking accounts with commercial banks. You will recall that this circular was referred to and was concurred in by your office before it was issued. 'In the operation of the checking accounts referred to, we have heard of some difficulty in the cashing of checks in the provinces. This is particularly true where the bank to whom an agency is assigned has no branches in the provinces. In such case, the payees who are mostly field personnel of the agency, have to go to the branch of the Philippine National Bank or other commercial banks, and if they are accommodated they are charged a certain fee. cdta 'With your cooperation, we feel that this undesirable situation could be remedied. We suggest that the facilities of municipal and provincial treasurers be made available to field personnel in the same manner as when they were paid by treasury warrants. In other words, we wish that checks issued by National agencies for salaries, reimbursement of expenses, or small cash advances to their provincial employees be honored and exchanged for currency by municipal and provincial treasurers after the usual precautions have been taken to assure that the encashment is regular in all respects. For this purpose, it will be necessary for your office to issue an appropriate directive to the local treasurers. 'Your favorable action on this matter will mean much to government employees and governmental operations as well, Please let us hear from you at your earliest convenience.' "Provincial Treasurers are hereby instructed to transmit the contents of this Circular to all municipal and municipal district treasurers in their respective jurisdictions with instructions that the abovementioned checks should be cashed by said municipal and municipal district treasurers if presented for encashment by the national officials and employees concerned provided funds are available in the local treasury. "(SGD.) FERNANDO E. V. SISON "Acting Secretary" (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue