Prompt Payment of Salaries of Casual Employees, Initial Salaries of Recruits and Salaries of Revenue Attaches

January 11, 1978 REVENUE MEMORANDUM ORDER NO. 03-78 TO : All Revenue Service Chiefs, Revenue Regional Directors, Division Chiefs and All Others Concerned SUBJECT : Prompt Payment of Salaries of Casual Employees, Initial Salaries of Recruits and Salaries of Revenue Attaches The payroll for the salaries of the above subject employees of this Bureau are not prepared by the Data Processing Center. The casual employees are paid thru special payroll prepared by their respective divisions or regional offices. The recruits are paid thru vouchers prepared by the Accounting Division after their initial salaries are authorized by the Personnel Division. The Revenue Attache's salaries are paid quarterly by preparing Requests for Obligation of Allotment (ROA) and Fiscal Agency Service (FAS). Both documents are prepared by the Budget Division. As they are manually prepared and several work units in the Central Office are involved, the salaries of casuals, recruits and revenue attaches are oftentimes delayed thus causing these employees undue economic difficulties. In order to pay their salaries promptly, the following procedures are hereby established: cdt I. SALARIES OF CASUALS Casuals are now paid on a weekly basis (from Fridays thru Thursdays of the following week). The divisions where the casuals are assigned should prepare their payroll on Thursdays. On the first hour of the following day (Friday), the casuals must be required to submit their daily time records corresponding to the payroll period where they will be attached. The time records must be signed immediately by the chief of division and the corresponding payroll attached and then transmitted immediately to the Revenue Service Chief (Administrative) for his approval and signature. Within the same day, the payroll for the casuals must be transmitted by the Administrative Service to the Accounting Division for certification of availability of funds after which the Accounting Division shall forthwith send the same to the BIR Auditor for pre-audit. The processing therefore of the casual payroll must be completed in one day. It is required that the approved payroll for casuals must be with the Disbursing Section, General Services Division, for payment the next working day (Monday). Casuals assigned in the Regional Office are now paid in the region. The regional directors are hereby instructed to "expedite the papers pertaining to the payment of salaries of casuals so that they can be paid promptly. II. INITIAL SALARIES OF RECRUITS Recruits are those who are appointed to permanent items in the internal revenue service for the first time. They may be transferees from other offices, reinstates or those who are entering the government service for the first time. Pursuant to Presidential Decree No. 640 and Section 10, Rule III of the Civil Service Rules on Personnel Action and Policies, recruits are authorized to report immediately after the Commissioner has signed their appointments without waiting for their approval by the Civil Service Commission. They are therefore already entitled to receive their initial salaries from this Bureau provided all of the following documents are submitted to the Personnel Division: 1. Certification of the date the employee reported for duty. 2. Statement of his/her assets and liabilities. 3. Oath of Office. 4. The daily time record corresponding to the first payroll period after his assumption of duty. Upon receipt of all the above documents, the Personnel Division shall immediately prepare a memorandum to the Accounting Division authorizing the payment of the initial salary of the employee concerned. If not all the required documents are received, the Personnel Division must immediately communicate with the Director or the Chief of the Division concerned to submit immediately the missing documents. The Accounting Division upon receipt of the authority to pay the initial salary of the recruit, must prepare immediately the voucher and the treasury warrant (T.W.) for the initial salary. The voucher and the T.W. shall immediately be transmitted to the Personnel Division for certification that the amount being claimed in the voucher is the initial salary of the employee after he has reported for duty. The voucher, after signature of the Chief, Personnel Division, shall immediately be transmitted to the Revenue Service Chief (Administrative) for his approval and signature on the voucher and T.W. The latter shall thereafter immediately return the same to the Accounting Division for certification of the availability of funds. The voucher shall then be immediately transmitted by the Accounting Division to the Auditor for pre-audit. After the pre-audit of the Auditor, the voucher shall immediately be sent back to the Accounting Division for recording. After recording, the T.W. of employees assigned in the regions shall immediately be transmitted to the General Services Division for mailing. Those for employees in the Central Office shall be sent to the Disbursing Section where the recruits can claim them. The initial salaries of recruits who are transferees from other offices or reinstatees in the government service must be paid even without the certification of their leave credits, last day of service, last salary received and service record from their former office. These documents must be submitted to the Personnel Division as soon as possible but shall not hinder the payment of their initial salaries provided the four documents enumerated above which are required before the initial salary is paid are submitted. III. PAYMENT OF SALARIES OF REVENUE ATTACHES The salaries of revenue attaches are paid on a quarterly basis and sent in advance to the Consulate where the revenue attache is assigned. The Budget Division must prepare the Request for Obligation of Allotment (ROA) and Fiscal Agency Service (FAS) 15 days before the beginning of the quarter for which the ROA and FAS has been prepared. After these documents are signed by the Chief of the Budget Division, the same must be transmitted immediately to the Chief of the Accounting Division for her signature. The Chief, Accounting Division must attach a copy of the ROA to the FAS and shall immediately forward the documents to the Revenue Service Chief (Administrative) for his approval and signature. The FAS after having been signed by the Revenue Service Chief (Administrative) must immediately be returned to the Accounting Division for recording and transmittal to the Auditor. After the Auditor has approved and signed the FAS, the same shall be returned to the Accounting Division for recording and transmittal to the Budget Division. The Budget Division upon receipt of the approved FAS must immediately deliver the document to the Central Bank for transmission to the Consulate or Embassy concerned. It is required, from hereon, that the revised routing slip prescribed in Revenue Memorandum Order No. 54-77 be attached to all documents pertaining to salaries of casuals, initial salaries of recruits and salaries of Revenue Attaches so that responsibility for delay, if any, can be pinpointed. This Order takes effect immediately. aisa dc EFREN I. PLANA Acting Commissioner of Internal Revenue TAN P4519-F2828-A-8