Compilation of Open Forums — February 2020

Dapat ba o tama bang dumaan sa Bookkeeper ng Barangay ang permiso bago makabili ng resibo ang Barangay sa Munisipyo/City?

Allowed ba ang LGUs bumili ng firearms and ammunitions?

Pwede bang i-designate as Accountant ang isang contractual employee?

Ano ang ilalagay na effectivity ng 1st Tranche SSL V sa Notice of Salary Adjustment (NOSA)?

Allowed ba bayaran ng agency ang rebooking fee or cancelled plane ticket ng isang employee?

If obligated in 2019, but the goods were delivered only in 2020, can it be paid during the current year?

Under EO 77 allowed po ba magclaim ng incidental expenses during trainings or workshops where meals and lodging are provided?

Sino ang pwedeng maging alternate Accountant?

What will happen in case you were promoted but subsequently disapproved by the CSC?

I was wrongly compensated (SG 18 instead of SG 19), can I demand for backpay?

Kailan dapat mag-start ang differential ng isang teacher pag nag-ERF siya; Date of appointment or date ng NOSCA?

Are Job Order/Contract of Service workers in the government entitled to holiday pay? Is it legal to put in their Contract that they are paid during holidays (just like regular employees do) even if they don’t go to work?

Bagong Accountant pinahiya ng Treasurer dahil sa Cedula? Paano ba i-compute ang babayarang tax sa pagkuha ng Cedula?

Jobs at COA: I applied at COA but until now I haven’t received any feedback, was my application already rejected?

Matching Principle: When do you recognize expense/asset in the books of accounts; upon obligation or upon delivery of goods/services rendered?

CSC-prescribed Service Record Template

For purposes of withholding taxes, is gasoline considered goods or services?

Can you expense out the whole amount of a Contract even if it will be implemented for one year?

Legal basis for the conduct of team building activities — CSC Resolution 101262, s. 2010

Can the Chief Accountant or his/her staff be assigned/designated as member of the Inspection and Acceptance Committee? Is this a sound internal control measure?

Is a Certificate of Duties and Responsibilities/Job Description a mandatory requirement for job application in the government?

Protest over delegation of functions/vacancy of positions

How much incidental expenses can you claim for official travels, per EO 77?

What’s the appropriate expense account for the salaries/wages of Job Order workers in the government?

What No. of Days should be indicated in “Factor Used” in the preparation of 1604CF?

Update on BIR’s Alphalist Data Entry Module Version 6.2

Is there a prescriptive period for the resolution of an Audit Observation Memorandum (AOM) before it becomes a Suspension or Disallowance?

Interest Income on Trust Fund: Can it be utilized or should it be reverted to the National Treasury?

What tax/taxes should be deducted from salaries/compensation of Job Order personnel? And what returns should be filed by a Job Order personnel?

Why is the increase in the salary of Nurses not yet implemented by government agencies?

Is it appropriate for Barangay Treasurer to draw cash advance (in his name) for the registration fees of barangay employees in trainings/seminars?

Is Daily Travel Expenses Taxable?

Aside from COA, which agencies conduct seminars on Government Accounting Manual (GAM)