RESOLUTION No. Date 2013-025 NOV 2 0 2013 SUBJECT: Payment of Year-End Bonus and Cash Gift to Job Order Personnel of the Commission WHEREAS, Budget Circular No. 2010-1 entitled "Rules and Regulations on the Grant of the Year-End Bonus and Cash Gift for FY 2010 and Years Thereafter" was issued on 28 April 2010 by the Department of Budget and Management; WHEREAS, Item 4 of Budget Circular No. 2010-1 ~xcludes individuals or groups of people whose services are engaged through job orders, contracts of services, or others similarly situated from the coverage thereof; WHEREAS, the then Director of the Legal Office, this Commission, in his letter dated January 27, 1994 to the then Director, Planning, Financial and Management Office agreed with the stand of the then Director, Administrative Office that a "person in the service of another under an express or implied, oral or written contract of hire, in which the employer has the power and the right to control and direct the person in the material details of how the work is to be performed is an employee" citing Legal Thes s and Dictionary- West's; WHEREAS, the then Director of the Legal Office further opine that being an employee of this Commission, Job Order personnel are entitled to the benefits under Republic Act No. 6686, "An Act Authorizing Annual Christmas Bonus to. National and Local Government Officials and Employees Starting CY 1988;" WHEREAS, under Budget Circular No. 2010-1, the year-end bonus and cash gift shall be granted to each personnel who has rendered at least a total or an aggregate of four (4) months service from January 1 to October 31 of the yel:!-r and who is still in the service as of October 31 of the same year; WHEREAS, majority of the current Job Order personnel have been with the Commission for years; WHEREAS, under Section 5, Article IX-A of the 1987 Constitution, Constitutional Commissions shall enjoy fiscal autonomy; NOW, THEREFORE, the Commission Proper in the exercise of its fiscal autonomy has resolved, as it does hereby resolve, to grant the Year-End Bonus and Cash Gift for CY 2013 to all Job Order personnel of the Commission on Audit who are still in the service as of October 31 , 2013, subject to the terms and conditions of Budget Circular No. 2010-1 specifically with regard to service requirements. RESOLVED, FURTHER, that payment shall be charged against the Maintenance and Other Operating Expenses allocation of the Commission. CY 2013 Quezon City, Philippines. MA. GRACT¥rULIDO TAN cr..c;,~~v ~NDOZA Commissioner Commissioner mitiatod~ed fyped by: Reviewed By: By: f--·- --~ fl.l2.·f!> _ r----·--- Dlrector/OIC ~ -·~·--·-----