Approval, Processing and Payment of Personal Service Expenses of Regular Employees Assigned in Revenue Regions Except Payment of Money Value of Terminal Leave and Retirement Benefits

October 22, 1980 REVENUE MEMORANDUM ORDER NO. 32-80 SUBJECT : Approval, Processing and Payment of Personal Service Expenses of Regular Employees Assigned in Revenue Regions Except Payment of Money Value of Terminal Leave and Retirement Benefits TO : The Revenue Service Chiefs, Personnel & Administrative, Financial & Management & Data Processing Center, Regional Director and Others Concerned In order to expedite the payment of obligations arising from personal services rendered (e.g. salaries, cost of living, allowances, salary differentials, commutation of maternity/sick/vacation leave except terminal leave & retirement benefits) and in compliance with RMO No. 23-80 dated June 11, 1980 such payment for regular employees assigned in the revenue regions shall be decentralized. casia Personal service expenses of all regional personnel shall be approved, processed, audited and paid by TCCA Checks or Cash in the respective regional offices. In view thereof, the procedures set forth in the attached Appendix are hereby promulgated for the information, guidance of and compliance by all concerned. Strict compliance with the prescribed procedures is hereby enjoined. This order takes effect beginning November, 1980. (SGD.) ROMULO M. VILLA Acting Commissioner of Internal Revenue TAN: V4656-G0636-A-3 Appendix A To RMO _____ dated 10/22/80 Prescribed Procedures For The Approval, Processing and Payment of All Personal Service Expenses of Regular Employees Assigned in Revenue Regions Except Payment of Money Value of Terminal Leave and Retirement Benefits. The official involved in the approval, processing and payment of personal service expenses of regular employees assigned in the Revenue Regions (except payment of the money value of terminal leave and retirement benefits) with their respective functions and responsibilities are enumerated hereunder: A. The Revenue Service Chief, Data Processing Center shall: 1. Furnish the Regional Directors & BIR Regional Auditors an Alpha List of Employees assigned in their respective regions on or before Oct. 15, 1980 and beginning of the calendar year thereafter showing the following information: a. Name of Employee b. Employee Number c. Tax Account Number d. Position e. Place of Assignment f. Salary per month g. Salary per annum 2. Furnish the Chief Accountant & the Resident Auditor and over-all Alpha List of Employees of the Bureau on or before October 15, 1980 and beginning of the calendar year thereafter. cdt 3. Prepare in five (5) copies the semi-monthly payroll together with the payslips & five (5) copies of the Monthly Deduction List for each region one month in advance and forward the same to the Chief Accountant upon completion. B. The Chief, Personnel Division shall: 1. Furnish the Regional Directors and BIR Region a) Auditors a copy of the updated plantilla of personnel in the regions on or before Oct. 16, 1980 and at the beginning of the calendar year thereafter. 2. Furnish the Chief Accountant and the Resident Auditor an over-all plantilla of the Bureau at the beginning of the calendar year. cdt 3. Furnish the Chief Accountant a certified copy of the approved original appointments, promotional appointments & travel assignment orders indicating the effectivity date. 4. Furnish the Chief Accountant a copy of the approved application for commutation of vacation/sick/maternity leave of absence. C. The Chief Accountant shall: 1. Upon receipt of the certified true copy of original/promotional appointment, compute the amount due the employee covering the period from the effective date of appointment up to the time that salary of the employee is included/adjusted in the regular payroll. 2. Upon receipt of the approved application for commutation of vacation/sick/maternity leave of absence, compute the amount due the employee concerned. 3. Request the Chief, Budget Division to issue Request for Obligation of Allotments (ROA) corresponding to: a. The net total of the monthly payroll. b. The amount equal to the total deduction appearing in the payroll. c. The gross amount of the initial salary, salary differentials & commutation of vacation/sick/maternity leave of absence. 4. Transmit immediately to the Chiefs of Administrative Branches the following: a. Original and three (3) copies of the payroll together with the payslips. cdt b. Two (2) copies of the Monthly Deduction List (for the Regional Accountant & the Regional Auditor). c. Three (3) copies of the ROA showing the net amount of the payroll, total initial salary, salary differential, commutation of vacation/sick/maternity leave of absence; one (1) copy for the Regional Budget Officer & two (2) copies for the Regional Accountant. 5. Prepare a journal voucher to take up the salary deduction appearing in the deduction list as reconciled with the monthly payroll. 6. Prepare a journal voucher of the TCAA Checks cancelled by the Regional Disbursing Officer using as supporting document the original of the Certification received from the BIR Regional Auditor for the cancelled TCAA Checks turned over by the Regional Disbursing Officer for final custody. 7. Furnish the Regional Disbursing Officer, Regional Accountant and BIR Regional Auditor with a copy of the said journal voucher. The original copy of the journal voucher shall be submitted to the Resident Auditor. D. The Chief, Administrative Branch shall: 1. Check and review the payroll and cancel the names of employees who are not entitled to salary due to absences without pay, suspension or maternity leave for not more than one year and accordingly adjust the total amount of payroll. 2. Type on the last page of the payroll (original and three copies) the following information: Certified Correct: Approved: Funds Available Obligation No. ___ _______________ _____________ ________________ Chief, Adm. Branch Regional Director Regional Accountant 3. Affix his signature on the appropriate space in all the copies of the payroll and forward the same to the Regional Director or his duly authorized representative for approval. 4. Prepare a general voucher for Cash Advance to be issued in the name of the Regional Disbursing Officer and see to it that the necessary payrolls of employees assigned in the Regional Office and nearby Revenue District Office/s to be paid by cash are attached thereto. 5. Prepare general voucher for initial salary of new appointees (First Level), salary differential, commutation of vacation/sick/maternity leave supported by requirements enumerated under RMO _________ dated _____________. 6. Affix his signature on Certification No. 2 of the general voucher and forward the same to the Regional Director or his duly authorized representative for approval. 7. Check the name of the payee, nature of payment, codes and net amount appearing in the TCAA Checks prepared by the Regional Disbursing Officer for salaries of employees assigned in distant Revenue District Offices against the payroll, and initial below the space provided for the signature of the Regional Director of his authorized representative in the TCAA Checks. cd i 8. Forward to the following to the: Regional Accountant a) Two (2) copies of the ROA (one to be forwarded to the Regional Auditor as supporting document to the claim voucher or payroll). b) One copy of the Monthly Deduction List. Regional Budget Officer a) One copy of the ROA BIR Regional Auditor a) A copy of the Monthly Deduction List. Regional Disbursing Officer a) Payslips of employees 9. Furnish the Personnel Officer and the Chief Accountant with certified copies of approved original, promotional appointments & travel assignment orders issued by the Regional Offices for purposes of updating plantilla, funding & reporting to DPC for inclusion in the regular payroll of new appointees & change of salaries & assignments. The copies of the original & promotional appointments (First Level) for the Personnel Officer must be submitted together with the requirements stated under RMO No. ________ dated _____________. The Regional Director or his duly authorized representative shall: 1. Approve general voucher for initial salaries of new appointees (First Level) salary differential, commutation of maternity/sick/vacation leave of absence for a period not exceeding one year & forward same to the Regional Accountant. 2. Approve the regular payroll and general voucher for Cash Advance by affixing his signature on the appropriate space in the payroll & general voucher. 3. Forward all copies of the approved payroll and general voucher for Cash Advance to the Regional Accountant. 4. Sign TCAA Check for Cash Advance supported by general voucher & payrolls, TCAA Checks for initial salaries of new appointees, salary differentials, commutation of vacation/sick/maternity leave of absence. Forward same to the Regional Disbursing Officer for submission to the BIR Regional Auditor for audit and countersignature. 5. Countersign the individual TCAA Checks issued & signed by the Regional Disbursing Officer for respective payees per payroll and return same together with payroll to the Regional Disbursing Officer. C. The Regional Accountant shall: 1. Process the payroll and general voucher for Cash Advance, initial salary of new appointees (First Level), salary differential, commutation of maternity/sick/vacation leave of absence not exceeding one year; indicate the obligation number(s) of the ROA used and affix his signature on the appropriate space to certify the availability of funds. 2. Forward the original & two copies of the processed & approved payroll to the Regional Disbursing Officer for the issuance of individual TCAA Checks. 3. Forward the processed & approved general voucher & payroll for Cash Advance to the Regional Disbursing Officer for the issuance of TCAA Check as Cash Advance to be submitted to the Regional Director for pre-audit. 4. Forward the processed & approved general voucher for initial salary of new appointees (First Level), salary differential, commutation of vacation/sick/maternity leave of absence to the Regional Disbursing Officer for issuance of TCAA Checks subject to pre-audit by BIR Regional Auditor. 5. Maintain for each employee a separate index card for salaries and allowances using the fourth copy of the payroll as the basis for indexing. 6. Note the cancellation of TCAA Checks cancelled per journal voucher received from the Chief Accountant, in the payroll on file and index card of the employee concerned; make the necessary adjustment in the corresponding ROA. 7. Forward the Report of TCAA Checks issued (original and duplicate copies of the payroll) together with the check stubs for each payroll submitted by the Regional Disbursing Officer to the BIR Regional Auditor for audit purposes. 8. Forward the original and duplicate copies of the Report of Disbursements supported by payrolls paid by Cash submitted by the Regional Disbursing Officer to liquidate his Cash Advance to the BIR Regional Auditor for audit purposes. The Original copies of the Report of TCAA Checks Issued and Report of Disbursement shall be retained by the BIR Regional Auditor for final custody. The duty audited duplicate copies of the Report of TCAA Checks Issued and Report of Disbursements together with the supporting documents shall be returned to the Regional Disbursing Officer within five (5) working days from date of receipt of the reports. 9. Enter in the individual salary index card of each employee paid by check the corresponding TCAA Check Number and date issued appearing in the check stubs submitted by the Regional Disbursing Officer; see to it that the amount appearing on the check stub is the same amount indexed in advanced based from the fourth copy of the payroll & general voucher. 10. Enter in the individual salary index card of each employee paid by Cash the amount received using the copy of the payroll submitted with the Report of Disbursements by the Regional Disbursing Officer. G. The Regional Disbursing Officer shall: 1. Use a separate set of pads of TCAA Checks and maintain another Check Register (General Form No. 105) for the payment of salaries, allowances & other personal services. 2. Indicate the TCAA Check Number & date issued to each employee on the space provided for in the payroll which will serve as the Report of Checks Issued. 3. Release immediately the signed TCAA Checks to the payees either by personal delivery and having them sign in the Check Register or by mailing to the Revenue District Officer the TCAA Checks with a copy of the payroll by registered mail or special messenger to prevent loss. 4. Forward to the BIR Regional Auditor for pre-audit the TCAA Check drawn as Cash Advance of the Regional Disbursing Officer together with the approved general voucher and payrolls of regular employees assigned in the Regional Office and nearby Revenue District Office/s to be paid by Cash. 5. Submit the Report of TCAA Checks Issued for Salaries & other personal services (original and duplicate copies of the payrolls) together with the copies of the check stubs for each copy of the payroll to the Regional Accountant for submission to the BIR Regional Auditor. A copy of each check stub shall be retained by the Regional Accountant. 6. Liquidate his Cash Advance within five (5) working days after payday by submitting a Report of Disbursements supported by copies of the original and two copies of the signed payrolls and submit to the Regional Accountant for submission to the BIR Regional Auditor to avoid delay in the issuance of the next Cash Advance. 7. Submit immediately his audited Report of TCAA Check Issued and Report of Disbursements together with the supporting documents to the Chief Accountant, National Office. 8. Perforate unclaimed TCAA salary checks that have been issued for more than one month and submit them to the BIR Regional Auditor for final custody and issuance of a Certification stating the following: a. Name of the employee b. TCAA Check No. c. Date issued d. The period covered by the salary The original of the certification shall be sent directly to the Chief Accountant by the Regional Auditor for the purpose of drawing a journal voucher with the aforesaid as the supporting document. The Regional Disbursing Officer and the Regional Accountant shall be furnished with copies of the certification by the BIR Regional Auditor. 9. Make the appropriate notations of cancelled TCAA Checks on the Check Register. H. The Revenue District Officer or his duly authorized representative shall: 1. Require the employee to acknowledge receipt of their respective salaries by signing the space provided in the payroll. 2. Return unclaimed TCAA Checks to the Regional Disbursing Officer after five (5) days from date of issuance by registered mail or by special messenger together with the signed payrolls.