COA_R2013-025

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    RESOLUTION

    No . 2013-025

    Date

    NOV

    2

    2 13

    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

    ~ x l u d e s

    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 Leg

    al

    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 ofOctober 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;

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    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

    3

    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

    CY

    2013

    Maintenance and Other Operating Expenses allocation of the Commission.

    Quezon City Philippines .

    MA

    GR C T¥rUL IDO

    TAN

    c r . . c ; ~ ~ v

    ~ N D O Z

    Commissioner

    Commissioner

    m i t i t o d ~ e d

    By:

    · 

    fl.l2.·f >

    fy p

    ed

    by: _

    Revi

    e

    wed

    By:

    lrector OIC

    - -