Processing, Approval and Payment of Salary Claims of Emergency or Casual Employees

September 1, 1964 REVENUE MEMORANDUM CIRCULAR NO. 56-64 TO : Revenue Operations Heads, Division Chiefs, Revenue Regional Directors, Chief Revenue Officers, and all Concerned SUBJECT : Processing, Approval and Payment of Salary Claims of Emergency or Casual Employees I. Purpose : This circular is issued to effect a dry run of the procedures for the simplification of the routing process of salary claims of emergency or casual employees. Until further orders, the procedures herein outlined shall be adopted to test their effectiveness and adequacy. II. Scope : This circular applies to the processing, approval and payment of salary claims of all emergency or casual employees in the inspection districts, regional offices and in the National Office, except in Regional Offices No. 1, 10, 12, 14 and 15 where said salary claims shall be paid by the Special Disbursing Officers thereat in accordance with the provisions of Revenue Memorandum Order No. 52-63 dated November 19, 1963, using however the same payroll form herein prescribed. III. Procedures and Responsibilities : 1. The Chief Revenue Officers, the assistant regional directors, the chiefs of division, the assistant heads of departments, and the heads of other units or offices in the National Office shall be responsible for certifying to the veracity of the daily time records of emergency or casual employees under their respective supervision. Daily time records (Civil Service Form No. 48) shall be submitted in two copies to the Revenue Operations Head (Administrative Services). These records should be in the National Office not later than the 20th of the month, for services rendered during the first quincena or on or before the 5th day of the subsequent month, for services rendered during the preceding second quincena. 2. The Administrative Services Department shall check the time records against the authority issued for the employment of the emergency personnel involved, particularly as to the period covered by the authority and as claimed in the time record, and shall transmit the originals thereof by batches to the Accounting Division. Each batch shall be accompanied by a covering letter certifying that the employees whose daily time records are included therein were authorized by the Commissioner to render service during the period claimed in the time record. In like manner, the duplicate shall be sent to the Personnel Division for records purposes. 3. The Accounting Division shall prepare the payroll for emergency personnel in the form herein prescribed (attached as Annex "A"), on the basis of said daily time records as certified by the Administrative Services Department. 4. The routing of the payroll shall be as follows: a. If the salary claim emanates from the field other than Region 1 Districts Nos. 4, 5 and 6, with the exception of Inspection Districts No. 16 (Bulacan), No. 17 (Cavite), No. 26 (Mindoro Occidental), and No. 27 (Palawan), and it is to be paid by treasury warrant, the routing, (Chart attached as Annex "B") of the payroll, by office, shall be as follows: 1. Administrative Services Department a) Checks daily time records against authority b) Accomplishes letter of certification 2. Accounting Division a) Prepares payroll b) Processes payroll journalizes, indexes and certifies to availability of funds, etc. 3. Data Processing Center a) Checks treasury warrants 4. Accounting Division a) Checks treasury warrants 5. Office of the Deputy Commissioner of Internal Revenue a) Approves payroll and signs treasury warrants 6. GAO Auditor for BIR a) Countersigns treasury warrants 7. Accounting Division a) Releases treasury warrants b. If the payroll is for emergency or casual employees in the National Office or for those in Regional District Nos. 4, 5 and 6, except, however, Inspection Districts No. 16 (Bulacan), No. 17 (Cavite), No. 26 (Occidental Mindoro); and No. 27 (Palawan), the routing (See Annex "C") by office, shall be as follows: 1. Administrative Services Department a) Checks daily time records against authority b) Accomplishes letter of certification 2. Accounting Division a) Prepares payroll b) Processes payroll: journalizes, indexes and certifies to availability of funds, etc. 3. Office of the Deputy Commissioner of Internal Revenue a) Approves payroll 4. Cash and Disbursement Division a) Pays out cash. 5. A routing slip (Annex "D") shall be attached by the Accounting Division for each set of payrolls. The receiving and the releasing clerks in each office concerned shall indicate, with their initials, the date the payroll is received or released, as the case may be. 6. All payrolls of this nature shall be given priority in the processing of papers in any office where it is received. IV The O & M Staff shall conduct an evaluation study of the procedures and routing process and shall prepare the necessary report thereof, including the necessary orders making permanent those aspects which are to become part of the Bureau's established office procedures. V This Circular shall take effect on January 1, 1965. VI All orders, rules or instructions or any portion thereof inconsistent with the provisions of this Circular are hereby temporarily suspended. cdpr (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue ANNEX A INSTRUCTIONS 1. This payroll shall be prepared in triplicate by the Accounting Division. The daily time records and the certifying letter of the Revenue Operations Head (Administrative Services) shall be attached to it. 2. The payroll shall be numbered consecutively by the Accounting Division for control and filing purposes. The same number shall also be indicated on the routing slip accompanying the payroll. aisadc 3. For payrolls payable in cash; the payee shall sign the appropriate column. If it is to be paid by treasury warrant, the same column shall be used to indicate the station (place of assignment) of payee; the remarks column shall be used for the Treasury Warrant No. ANNEX B ANNEX C ANNEX D