Consolidation of the Reportorial Requirements of the Resource Management Group Covered under Revenue Memorandum Order Numbers 10-2011, 11-2011, and 8-2012

November 7, 2014 REVENUE MEMORANDUM ORDER NO. 037-14 TO : All Revenue Officials and Employees SUBJECT : Consolidation of the Reportorial Requirements of the Resource Management Group Covered under Revenue Memorandum Order Numbers 10-2011, 11-2011, and 8-2012 I. Objectives This Order is issued to: 1. Rationalize the required reports to be submitted by the Regional Offices to the Services and Divisions under the Resource Management Group (RMG) to effectively reduce the burden of redundant and voluminous reports; 2. Identify and establish ownership of reports; 3. Minimize if not avoid duplication of report preparation; and 4. Encourage and promote exchange/sharing of information among the different units/divisions under RMG. II. Policies In order to attain these objectives, the following are hereby set for the information and observance of all concerned: 1. The Offices identified in the Reports to be Submitted by the Regional Offices to the Services and Divisions under the Resource Management Group (Annex "A") shall submit the reports listed thereat on the prescribed dates; and 2. Timeliness in the submission of reports as specified under "Annex A" shall be strictly observed at all times; III. Sanctions THcEaS Non-compliance with the prescribed deadlines on the submission of reports will be considered as violation of office rules and regulations with penalty as defined in the Revised Code of Conduct as implemented by RMO No. 53-2010. IV. Repealing Clause All other issuances and/or portions thereof inconsistent herewith are hereby repealed, amended or modified accordingly. V. Effectivity This Order takes effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A Reports Required to be Submitted by the Regional Offices to the Services/Divisions under the Resource Management Group (RMG) Name of Description of To be Submitted Reference Issuance Frequency/Deadline Remarks Report Report To By of Submission 1. Report of Accountability for Accountable Forms (RAAF) (Gen. Form No. 16) This report shall be prepared by the Accountable Officer to report on the movement and status of accountable forms in his/her possession. Accountable Forms Division (AFD) Office of the Regional Director - Section 445, Vol. II of GAAM; Monthly/not later than 10th day of the following month For monitoring and liquidation of accountable forms Office of the Chief, Administrative Division - Section 68, NGAS Vol. II - Page 144, NGAS, Vol. II - RMO 32-98 This report shall be prepared by the Accountable Officer to report on the movement and status of Tax Debit Memo (TDM) in his/her possession. Accountable Forms Division (AFD) Revenue District Offices under - Section 445, Vol. II of GAAM; Monthly/not later than 10th day of the following month For monitoring and liquidation of accountable forms RR 8 - Makati City - Section 68, NGAS Vol. II - Page 144, NGAS, Vol. II - RMO 32-98; RMO 15-2006 2. Turn-over of Accountabilities of Accountable Forms (TOA) (BIR Form No. 2625) This report shall be prepared by an outgoing Accountable Officer for transfer of his/her accountability over accountable forms to an incoming Accountable Officer. Accountable Forms Division (AFD) Office of the Regional Director - RMO 32-98 As the need arises For monitoring and liquidation of accountable forms Office of the Chief, Administrative Division This report shall be prepared by an outgoing Accountable Officer for transfer of his/her accountability over Tax Debit Memo to an incoming Accountable Officer. Accountable Forms Division (AFD) Revenue District Offices under RMO 32-98; RMO 15-2006 As the need arises For monitoring and liquidation of accountable forms RR 8 - Makati City 3. Report on the Disposal of Accountable Forms (BIR Form No. 2623) and Certificate of Destruction Report showing the disposed obsolete/cancelled/damaged accountable forms. Accountable Forms Division (AFD) Committee on the Disposal of Specialized Accountable Forms (Regional Office) RMO 35-2010 As the need arises For monitoring and liquidation of accountable forms a) Fuel Consumption and Savings Report Report on the monthly fuel and electric consumption of the NO, RO and RDOs as required under the Energy Conservation Program General Services Division Administrative and Human Resource Management Division (AHRMD) Administrative Order Nos. 103, 110 & 126 Monthly/Every 10th day of the month For consolidation and submission to the Department of Energy (DOE) b) Electricity Consumption and Savings Report 1. Report on the Physical Count of Property, Plant & Equipment (RPCPPE) Report on the physical property , plant and equipment by type as of a given date. It shows the balance of property and equipment per cards and per count and shortage/average if any Property Division Administrative and Human Resource Management Division (AHRMD) Reference Issuance Gov't. Acctng. & Auditing Manual Vol. 1 Sec. 490 Not later than January 31 (a) Consolidated RPCPPE (Not yet taken up & already taken up in the Books of Accounts) 2. Motor Vehicles Inventory and Availment of Transportation Allowance (MVTA) Report Inventory of Motor Vehicles with the corresponding gasoline consumption and list of employees with transportation allowance in a semester Property Division AHRMD Memorandum dated March 5, 2013 signed by DCIR Celia King and Letter from the Resident Ombudsman dated Feb. 26, 2013 Every 5th of January and July Consolidated MVTA Report to be submitted to the Office of the Resident Ombudsman and Finance Divisions 3. Shipping Document for Request for supplies and materials that are carried on stock Property Division AHRMD NGAS Within five (5) days from receipt of BIR Forms Forms Memorandum dated May 7, 2013 by DCIR Celia C. King - Transit Invoice (TI) - BIR form No. 30.07 - Requisition and Issue Slip (RIS) 4. Acknowledgment Receipt for Equipment (ARE) shipped to the Regional Acknowledgement of receipt of property and equipment for official use from the Property Office Property Division Administrative and Human Resource Management Division (AHRMD) NGAS Within five (5) days from receipt of Equipment/IRP Memorandum dated May 7, 2013 by DCIR Celia C. King Monthly Report on Posting in the PHILGEPS and BIR Websites Report prepared by all Regional offices which includes the Annual Procurement Plan, Invitation to Bid, Notice of Award and Notice to Proceed Procurement Division/ Administrative and Human Resource Management Division (AHRMD) Memorandum dated June 24, 2013 by DCIR Celia C. King Monthly Administrative Service Post Closing Trial Balance Accounting Division Finance Division COA Circular No. 2002-002 dated June 18, 2002 ANNUALLY/on or before the 20th day of January of the following year For consolidation and submission to COA and DBM COA Circular No. 2002-002 dated June 18, 2002 ANNUALLY/on or before the 20th day of January of the following year For consolidation and submission to COA and DBM Pre-Closing Trial Balance Accounting Division Finance Division COA Circular No. 2002-002 dated June 18, 2002 QUARTERLY/on or before the 5th day of the month following the quarter For consolidation and submission to COA Pre-Closing Trial Balance Accounting Division Finance Division Financial Statements: Accounting Division Finance Division COA Circular No. 2002-002 dated June 18, 2002 ANNUALLY/on or before the 20th day of January of the following year For consolidation and submission to COA Balance Sheet Statement of Income and Expenses Statement of Cash Flows Statement of Government Entity COA Circular No. 2002-002 dated June 18, 2002 QUARTERLY/on or before the 5th day of the month following the quarter For consolidation and submission to COA Financial Statements: Accounting Division Finance Division Balance Sheet Statement of Income and Expenses Statement of Cash Flows Statement of Government Entity COA Circular No. 2002-002 dated June 18, 2002 ANNUALLY/on or before the 20th day of January of the following year For consolidation and submission to COA Notes to Financial Statements Accounting Division Finance Division Analysis of Account 653 Accounting Division Finance Division MONTHLY/on or before the 5th day of the following month For reconciliation (Subsidy from Central Office) Analysis of Account 651 Accounting Division Finance Division MONTHLY/on or before the 5th day of the following month For reconciliation (Subsidy Income from National Government) BUDGET EXECUTION DOCUMENTS (BEDs) Financial Plan (FP) BED No. 1 Estimated Obligation program of the budget year broken down by quarter, and current year's obligations including estimates for the last quarter. Budget Division Finance Division NBC No. 550 dated October 29, 2013 Annual/Not later than November 15 of each year and subsequent Circulars that may be issued for the purpose. For consolidation and submission to DBM Monthly Disbursement Program (MDP) BED No. 3 Projected monthly disbursement requirements by type of disbursement authority (e.g., NCA, CDC, NCAA, and TRA). Budget Division Finance Division NBC No. 550 dated October 29, 2013 Annual/Not later than November 15 of each year and subsequent Circulars that may be issued for the purpose. For consolidation and submission to DBM FINANCIAL ACCOUNTABILITY REPORTS (FARs) Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB) FAR No. 1 This shall reflect the authorized appropriations and adjustments, total allotments received including transfers/adjustments, total obligations, total disbursements and the balances of unreleased appropriations, unobligated allotments and unpaid obligations by fund cluster, allotment class, PAP/MFO and by Major Programs/project (identify by KRA) Budget Division Finance Division COA-DBM Joint Circular No. 2014-1, dated July 2, 2014 Quarterly/Every 10th day after the end of each quarter For consolidation and submission to DBM, COA and both Houses of Congress Accounting Division Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE) - FAR No. 1-A This shall be prepared by Fund Cluster and shall reflect the summary of appropriations, allotments, obligations, disbursements and balances detailed by object of expenditures. Budget Division Finance Division COA-DBM Joint Circular No. 2014-1, dated July 2, 2014 Quarterly/Every 10th day after the end of each quarter For consolidation and submission to DBM, COA and both Houses of Congress Accounting Division List of Allotments and Sub-Allotments (LASA) This report shall reflect the allotments released by the DBM and the sub-allotments issued by the Agency Central Office, their corresponding numbers, date of issuance, and amounts by allotment class and by Fund Cluster. The total allotments per this report should be equal to the total allotments appearing in the SAAODB (FAR No. 1) Budget Division Finance Division COA-DBM Joint Circular No. 2014-1, dated July 2, 2014 Quarterly/Every 10th day after the end of each quarter For consolidation and submission to DBM, COA and both Houses of Congress - FAR No. 1-B Aging of Due and Demandable Obligations (ADDO) This report shall be prepared by Fund Cluster and shall reflect the balance of unpaid obligations as indicated in the Obligation Request and the aging of due and demandable obligations of year-end Budget Division Finance Division COA-DBM Joint Circular No. 2014-1, dated July 2, 2014 Quarterly/Every 10th day after the end of each quarter For consolidation and submission to DBM, COA and both Houses of Congress - FAR No. 3 Accounting Division Monthly Report of Disbursements (MRD) This report shall reflect the total disbursements made by department, office or agency and operating unit by Fund Cluster. Accounting Division Finance Division COA-DBM Joint Circular No. 2014-1, dated July 2, 2014 Monthly/every 5th day the following month For consolidation and submission to DBM - FAR No. 4 The report shall tract the actual disbursement of the department/agencies against their Disbursement Program. The reasons for over or under spending shall be indicated. Monthly Financial Performance Report (MFPR) This shall reflect the status of budget utilization (allotments vs obligations) as well disbursements rate (obligations vs disbursement) Budget Division Finance Division Unnumbered Memorandum of DBM Secretary Florencio B. Abad, dated July 27, 2011 Monthly/Every 5th day the following month For consolidation and submission to DBM and DOF Accounting Division Monthly Status of Fund Report (MSFR) This shall reflect the total allotments received including transfers/adjustments, total obligations, and balances by fund cluster, Object of Expenditures, PAP/MFO Budget Division Finance Division Unnumbered Memorandum of ACIR Z. Chang, dated January 14, 2008. Monthly/Every 5th day the following month. For consolidation for submission to top management Updated Current Personnel Strength (CPS) Personnel Division AHRMD Memorandum dated January 12, 2005 signed by OIC-DCIR Norma Lipana Monthly/For Offices under NO - on or before 10th day of every month/For Offices under RO - on or before the 15th day of every month Certified List of Employees of employees who have submitted/not submitted their Statement of Assets, Liabilities and Networth (SALN) with Accomplished SALN forms Personnel Division AHRMD RA 6713 and CSC Resolution No. 06-0231 Annually/On or before 30th day of April Summary Report of Attendance (SRA) Personnel Division AHRMD RMO 28-2008 Monthly/For Offices under NO - on or before 10th day of every month/For Offices under RO - on or before the 15th day of every month Supplemental Summary Report of Attendance Personnel Division AHRMD RMO 28-2008 Monthly/2 weeks after submission of SRA Submission of Report on Appointments Issued (RAI) with attachments a.) For new recruits: 201 file which includes photocopy of appointment, report for duty, oath of office, SALN and Personal Data Sheets (PDS) Personnel Division AHRMD CSC Resolution No. 973681 dated Aug. 28, 1997 Monthly/Every 15th day of succeeding month b.) For promotion: photocopy of appointment , report for duty and PDS Regional Recruitment Status Report This report includes the ff: List of Qualified/Not qualified Applicants, List of Interviewed Applicants, List of Hired Applicants, List of Applicants not Selected by the Board, List of Applicants who withdrew their application Personnel Division AHRMD Memorandum dated Feb. 1, 2010 by the Chief, Personnel Division; Memorandum dated Aug. 28, 2007 of the Chief, Personnel Division Monthly/On or before 15th day of the succeeding month Promotable List Personnel Division AHRMD RMO 10-1996 Semestral/On or before 15th day of the succeeding month Summary of Performance Ratings in Alphabetical and Force-Ranked List/Performance Management Forms (PMFs)/HRIS PM DLWBs Personnel Division AHRMD RMO 29-2004; Memorandum dated January 3, 2011 of the ACIR, HRDS Semestral/On or before 31st day of the month following the semester The report for 2nd semester should still include 1st semester ratings for PIB grant purposes Regional Exit Survey Tally Sheets Report on the result of Exit questionnaire/survey - as a feedback mechanism from internal stakeholders (BIR officials & employees who will be separated from service by reason of retirement/resignation etc.) to serve as guide/basis in the improvement of the services of the Bureau. Personnel Division AHRMD RMO 29-2006 Monthly/On or before 15th day of the succeeding month Regional List of Employees who availed Monetization of Leave Credits for the year/Employees who filed disapproved forced leave Personnel Division AHRMD RMO 28-2008 Annually/On or before 15th day of January of the following year Regional report of Separation of employees Personnel Division AHRMD RMO 28-2008 Monthly/On or before 15th day of the following month List of employees in the regions entitled to longevity/loyalty for the year Personnel Division AHRMD Memorandum dated June 8, 2009 signed by ACIR, HRDS Annually/On or before 15th day of January of the current year For validation purposes Regional Compliance Report on RTAOs/RSO/RRTAOs issued a.) Did not comply with issued orders Personnel Division AHRMD Memorandum dated Nov. 10, 2008 of DCIR Celia C. King; Memorandum dated Nov. 9, 2010 of DCIR Celia C. King Monthly/On the 5th day of the following month b.) Complied with issued orders (attached the following: acknowledgement receipt, report for duty, and required clearances) Report re: roster of personnel who have qualified to a local or foreign assisted training Personnel Division AHRMD CSC MC No. 14 s. 1999; RMO No. 45-2000 Quarterly/Every 15th day of the month Regional Gender and Development (GAD) Annual Plan and Budget This is an annual GAD Plan and Budget per region to be submitted to PCW thru DOF Training Management Division Administrative and Human Resource Management Division RMO 6-2009 Annually, November For consolidation Regional GAD Accomplishment Report This is an annual GAD Accomplishment Report per region to be submitted to PCW thru DOF Training Management Division Administrative and Human Resource Management Division RMO 6-2009 Annually, November For consolidation Regional Report on Study Leave Privileges This is a monthly report submitted by Regional Offices for monitoring of service obligation of study leave grantees in their region Training Management Division Administrative and Human Resource Management Division Memorandum dated January 17, 2003 Quarterly, on or before 10th day of every quarter For TMD file Regional Report on Training Issuance Dissemination This report contains the list of Training Issuances received by Regional Offices thru fax from TMD Training Management Division Administrative and Human Resource Management Division Memorandum dated September 8, 2008 Quarterly, not later than 5th day of the month following the end of each quarter For TMD file Training Calendar (TC) The Training Calendar contains the training programs/courses and schedules of training conducts which the region plants to conduct during the year. Training Delivery Division Human Resource Management (HRM) Section thru Assistant Regional Director In conformity with OIC-DCIR, RMG, Norma L. Lipana's memo dated Oct. 5, 2005 as well as ACIR Leonor S. Villalon-Rogers memo dated January 2, 2006 re: training reports Due every 20th of January For validation of the office's Annual Performance Evaluation/KPI relative to training RMO No. 30-2013 dated Sept. 11, 2013 re: Prescribing the Office Performance Evaluation Process pursuant to implementation of RMO No. 9-2013 Prescribing the CY 2013 Operational Key Performance Indicators (KPIs) - do - Training Completion Report (TCR) A report of every completed training conduct which includes: Training Delivery Division Human Resource Management (HRM) Section thru Assistant Regional Director Due five (5) days after each training conduct For inclusion/update of training database of BIR personnel o Documentation o Revenue Special Order of participants/Resource Speakers For validation of the office's annual performance evaluation/KPI o Summary of Attendance o Photocopy of actual Daily Attendance Sheet Monthly Accomplishment Report (MAR) A report of the monthly accomplishment of the regional offices which includes all activities and projects accomplished by the region relative to training of BIR personnel only. Training Delivery Division Human Resource Management (HRM) Section thru Assistant Regional Director - do - Due every 5th day of the following month For inclusion in the Training Delivery Division's Monthly Accomplishment Report and the BIR Annual Report Note: (External training/s not included For validation of the office's annual performance evaluation/KPI relative to training BIR Personnel Training Database Update (Individual or office) A form accomplished by an individual or an office to indicate trainings conducted/attended but not forwarded by concerned office/s to TDD Training Delivery Division BIR personnel who attended Memorandum dated 21 March 2014 signed by DCIR-RMG As the need arises - for those who have not submitted training reports conducted/attended before 2014 and onwards which have not been forwarded to TDD for inclusion in the training database To update training database of BIR personnel to ensure that the learning and development intervention will directly contribute to the attainment of competency-based and consistent quality training o Invitational local and foreign trainings o Offices which conducted in-house, outsourced/vendor-delivered trainings for the bureau