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. GRACTrULIDO TAN

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~NDOZA
Commissioner

Commissioner

mitiatod~ed

fyped by:

Reviewed By:

By:

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