COMMISSION ON AUDIT MEMORANDUM NO. 91-737 November 6, 1991
TO
: All Directors, Unit Heads, Division Chiefs and all Others Concerned.
SUBJECT : Grant of One Month Year-end Bonus and P1,000 Cash Gift for Calendar Year
1991 and for Succeeding Years to COA Employees.
1.0
Purpose
This Memorandum is issued to implement National Compensation Circular No. 66 dated
September 22, 1991 in compliance with Republic Act No. 6686 dated December 14, 1988,
authorizing the payment of Christmas bonus equivalent to one (1) month basic salary and an
additional cash gift of P1,000.
2.0
Rules and Regulations
2.1
All Officials and employees of this Commission who have rendered at least four
(4) months service including leaves of absence with pay in the government from
January 1 to October 31 of each year and who are still in the service as of
October 31 of the same year shall be entitled to these year-end benefits.
2.2
Those who have rendered less than four (4) months service from January 1 to
October 31 and who are employed in the government service as of October 31 of
the same year shall be entitled solely to Cash Gift pro-rated as follows:
Length of Service
3 months but less than 4 months
2 months but less than 3 months
1 month but less than 2 months
Less than 1 month
2.3
Amount
P400.00
300.00
200.00
100.00
Those exempted from these year-end benefits are the following:
2.3.1
An official or employee under preventive suspension without pay is not
entitled to these year-end benefits. However, when exonerated, he shall
be entitled to the same.
2.3.2
An official or employee who is on absence without official leave (AWOL)
as of October 31 of the same year shall not be entitled to the benefits
granted herein.
2.3.3
An official or employee who may have four (4) months or more of
government service in a particular year but is no longer in the service as
of October 31 of the same year due to retirement/resignation/separation
or for what other reasons, shall not be entitled to year-end benefits
referred to herein.
3.0
2.4
An official or employee of COA who is on full-time or part-time detail with another
government office/agency or special project shall receive his year-end benefits
from this Commission, where he draws his salary. No one shall receive the yearend benefits from the agency where they are reassigned/detailed.
2.5
The year-end benefits of an employee who transferred from COA to another
government agency whose total service in the government as of October 31
entitles him to the year-end benefits shall be considered government service for
purposes of this Memorandum.
Manner of Payment
3.1
Employees included in the centralized payroll shall be paid thru the banks while
those under the regionalized payroll shall be paid in the regional offices, for which
sub-allotment advices will be issued by the PFMO.
3.2
The year-end benefits granted herein shall be subject to withholding tax but not
subject to GSIS premium, medicare, and other similar deductions.
3.3
Payments of the year-end benefits herein authorized shall be made not earlier than
November 15 of each year.
The Director and Heads of Auditing Units shall supervise the proper implementation of
this Memorandum to expedite payment of the year-end benefits and ensure control measures to
prevent overpayment thereof.
All payments made pursuant to this Memorandum shall be subject to the usual
accounting and auditing rules and regulations.
For compliance.
(SGD.) EUFEMIO C. DOMINGO, Chairman