[ DBM LOCAL BUDGET CIRCULAR NO. 59 SERIES OF 1996, January 01, 1996 ]
GUIDELINES FOR THE IMPLEMENTATION OF THE REVISED RATES OF REPRESENTATION AND TRANSPORTATION ALLOWANCES AND UNIFORM ALLOWANCE IN THE LOCAL GOVERNMENT UNITS
1.0 Purpose
This Circular is being issued to provide guidelines in the implementation of the modified rates of representation and transportation allowances* and uniform allowance authorized under the General Provisions of the General Appropriations Act for FY 1996 (RA No. 8174).
2.0 Rules and Regulations
2.1 Representation and Transportation Allowances
The Sangguniang Panlalawigan/Panlungsod/Bayan may authorize the following officials of provinces, cities and municipalities respectively, to collect monthly commutable representation and transportation allowances (RATA), payable from the programmed appropriations provided for their respective offices at rates not exceeding the maximum rates which shall apply to each type of allowance prescribed as follows:
2.1.1 The members of the Sangguniang Panlalawigan/Panlungsod/Bayan are authorized to collect monthly commutable RATA at rates equivalent to those of department/office heads in their respective local government units.
2.1.2 Officials considered as department heads/assistant department heads refer to those already established as such by competent authority. Other officials may also be entitled to commutable monthly RATA if so authorized by the Sanggunian concerned provided they occupy positions equivalent to department/assistant department heads in accordance with Memorandum Circular No. 19 of the Civil Service Commission.
2.1.3 Officials in-charge of a unit considered as lower than a department/office but higher than a division may be entitled to the RATA at rates equivalent to those of provincial, city or municipal assistant department heads as the case may be.
2.1.4 The transportation allowance herein authorized however, shall not be granted to officials who are assigned government vehicle or who use government motor transportation in the performance of their official duties and responsibilities.
2.1.5 Appropriation of funds for representation and transportation allowances may be allowed only when all statutory and contractual obligations of the local government unit concerned shall have been fully provided for in its current budget and no fund or cash overdraft is existing or will be incurred as a result of the implementation thereof.
2.2 Uniform/Clothing Allowance
The local chief executive, with the approval of the sanggunian, may grant uniform/clothing allowance to local government officials and employees at rates not exceeding P1,800 per annum, provided that said allowance shall be in lieu of any similar grant, in cash or in kind, of the same amount or value, to employees.
3.0 Limitation on Personal Services Expenditure
The local government unit concerned shall see to it that the annual income or finances of the LGU as certified by the Treasurer will allow or permit the grant of the benefits without violating the 45%/55% limit on allowable personal services expenditure prescribed under the Local Government Code.
4.0 Saving Clause
Cases not covered by the provisions of this Circular shall be submitted to the Department of Budget and Management for appropriate action and/or resolution.
5.0 Repealing Clause
All rules and regulations inconsistent with the provisions of this Circular are deemed modified accordingly.
6.0 Effectivity
This Circular shall take effect January 1, 1996.
Adopted: 1 Jan. 1996
(SGD.) SALVADOR M. ENRIQUEZ, JR.
Secretary
* Text available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.
This Circular is being issued to provide guidelines in the implementation of the modified rates of representation and transportation allowances* and uniform allowance authorized under the General Provisions of the General Appropriations Act for FY 1996 (RA No. 8174).
2.0 Rules and Regulations
2.1 Representation and Transportation Allowances
The Sangguniang Panlalawigan/Panlungsod/Bayan may authorize the following officials of provinces, cities and municipalities respectively, to collect monthly commutable representation and transportation allowances (RATA), payable from the programmed appropriations provided for their respective offices at rates not exceeding the maximum rates which shall apply to each type of allowance prescribed as follows:
2.1.1 The members of the Sangguniang Panlalawigan/Panlungsod/Bayan are authorized to collect monthly commutable RATA at rates equivalent to those of department/office heads in their respective local government units.
2.1.2 Officials considered as department heads/assistant department heads refer to those already established as such by competent authority. Other officials may also be entitled to commutable monthly RATA if so authorized by the Sanggunian concerned provided they occupy positions equivalent to department/assistant department heads in accordance with Memorandum Circular No. 19 of the Civil Service Commission.
2.1.3 Officials in-charge of a unit considered as lower than a department/office but higher than a division may be entitled to the RATA at rates equivalent to those of provincial, city or municipal assistant department heads as the case may be.
2.1.4 The transportation allowance herein authorized however, shall not be granted to officials who are assigned government vehicle or who use government motor transportation in the performance of their official duties and responsibilities.
2.1.5 Appropriation of funds for representation and transportation allowances may be allowed only when all statutory and contractual obligations of the local government unit concerned shall have been fully provided for in its current budget and no fund or cash overdraft is existing or will be incurred as a result of the implementation thereof.
2.2 Uniform/Clothing Allowance
The local chief executive, with the approval of the sanggunian, may grant uniform/clothing allowance to local government officials and employees at rates not exceeding P1,800 per annum, provided that said allowance shall be in lieu of any similar grant, in cash or in kind, of the same amount or value, to employees.
3.0 Limitation on Personal Services Expenditure
The local government unit concerned shall see to it that the annual income or finances of the LGU as certified by the Treasurer will allow or permit the grant of the benefits without violating the 45%/55% limit on allowable personal services expenditure prescribed under the Local Government Code.
4.0 Saving Clause
Cases not covered by the provisions of this Circular shall be submitted to the Department of Budget and Management for appropriate action and/or resolution.
5.0 Repealing Clause
All rules and regulations inconsistent with the provisions of this Circular are deemed modified accordingly.
6.0 Effectivity
This Circular shall take effect January 1, 1996.
Adopted: 1 Jan. 1996
Secretary
* Text available at Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.