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Fiscal Responsibility of Heads of Agencies a
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isdiction, Powes and F nctions of COA a
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F ndamental Pinciples (Cont·d) a
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F ndamental Pinciples (Cont·d) a
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0asic Concepts +,+%,~,+-+~,. ~-+/-~ % ~ + .~ ! !
^ mp S m Appopiation 0 0 $ ! * ! " ! ! (Sec. 35, Book VI, 1987 Adm. Code) % $ .~ ( 01-
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(COA (COA cir. 8585-248, Dec. 18, 1985, as amended by COA Cir. 8686-248 248--A, March 17, 1988, Sec. 195, GAAM Vol. 1)
REQUIREMENTS FOR APPOINTMENT IN THE PHI^IPPINE CIVI^ SERVICE
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Types of Appointment !$
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Oiginal appointment å
$ 8 (MC (MC No. 14, s. 1999) Appointment by einstatement å $ $ ! 8 ! $ " "
(MC (MC No. 14, s. 1999)
$ ÿ $ (AG (AG OM 220, 33-1-63 citing MC 19 Off. Pres., Sec. 12 (g), CA 186, as amended; Sec. 1, P.D. 1502)
Pomotional appointment å % $ # $! % # $
Appointment by tansfe å $ 8 &! $ & % # ( ! $ ! 00 Rule Rule III, Sec. 4(d), CSC MC No. 40, as amended)
Cas al/Emegency Appointment å $
(MC (MC No. 14, s. 1999) Casual/emergency personnel are employed for a limited period not exceeding six months, or until the completion of a particular project in which their services are hired. They include skilled and unskilled personnel. Their continuance in the service depends on the appointing authority concerned. They are not, therefore compulsory members of the Government Service Insurance System. They are not subject to separation pay even if they are already 65 years of age or over. ~ ;è!*5!/
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DOCUMENTARY REQUIREMENTS FOR PAYMENT OF SA^ARIES AND WAGES , ( 9 g
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Pomotion/Salay Diffeential a
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PERSONNE^ ECONOMIC RE^IEF A^^OWANCE (PERA) $ # ! !
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D0M & DepEd oint Cic la No. 2004--1 2004 a
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REPRESENTATION A^^OWANCE (RA) #
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HONORARIA ! ! $ " & $
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HAZARD PAY 8 "
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Doc mentay Req iements fo Cash Adance Vo che a
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Geneal G idelines on Cash Adances (Official ^ocal Tael)
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A diting Seices a
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0 ilding Maintenance a a
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Moto Vehicles Maintenance a a
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Moto Vehicle Maintenance (Cont·d) a
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COA Cic la 20052005-002 ~ $
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COA Cic la 96 96--10 a
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Section 465 of GAAM Vol. I a
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P chase of S pplies, Mateials and Eq ipment Spae Pats fo Stock a
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Acceptance o Rejection of Delieies a
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0asic Req iements in the Payment of S pplies and Mateials a a a a a
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Meas e of ^iability of Pesons Acco ntable fo S pplies o Popety a
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Receipts/Income Collections and Deposits System & $ 1 ! $ # * 0& *0 *0 % ! &
Deposit of Collections ,
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Types of Collections as to a thoity to se a a a a a a
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Witho t A thoity to Use ! ! 8 % ~ & ! * * 0 & 0 &
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A thoity With ^imitations ' " % ! ! + 0 & + + % " ' # ! $ " * 0 & %
INCOME FROM SA^E OF EQUIPMENT a
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Gants and Donations a
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Gants and Donations Remitted to the National Teas y a
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Gants and Donations Deposited with AGD0 a
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DepEd Ode No. 19 s. 2008 a
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- - - Thank Yo - - -
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