b. These leave cards must have integrated the monetized Jeaves by

Republic of the Philippines
DeparhnentofEducation
Region02
SCHOOLS DIVISION OF NUEVA VIZCAYA
Bayombong
DIVISION MEMORANDUM
No. 428, s. 2016
To:
OSDS (BALITA)
Chiefs, CID and SGOD
Public Schools District Supervisors/DICs
Heads, Public Elementary and Secondary Schools
All Others Concerned
From:
SAMUEL R. SOLIVEN, Ph.D.
OIC-Schools Division Superintendent
Date:
August 4, 2016
Subject:
UPDATING LEAVE CARDS OF IMPLEMENTING UNITS
~-
1. This is to inform all employees ofthe attached letter ofCOA Auditor Robert C. Rosal, Jr. dated May
19, 2016 regarding COA observations under Audit Observation Memorandum (AOM) No. 14-009
dated March 28, 2014 on the following:
a. deficiencies of the monetization of/eave credits of implementing high schools
b. some high school's record keeper/officer did not post the monetized leave credits in
the employee leave card resulting to overstated and unreliable balances in the leave
cards
2.
In order to address the AOM, the school head of each of the implementing units is
required to submit this August 2016 copies of the updated leave cards of its employees to the
HRMO of the SDO for internal auditing.
a. These leave cards should not be computerized.
b. These leave cards must have integrated the monetized Jeaves by attaching
approved monetization.
•!• It is reiterated that the monetization of school heads must be approved by the
Schools Division Superintendent.
•!• It is informed that a maximum of thirty (30) days may be monetized in a given
year.
3.
For wide dissemination, information, guidance and compliance.
Republic of the P.hllippines
COMMISSION ON AUDIT
DepEd Division Office
Bayombong, Nueva Vizcaya
May 19,2016
Samuel R. Soliven, Ph.D.
OIC-School Division Superintendent
Department of Education
Division of Nueva Vizcaya
Bayombon~. Nueva Vizcaya
Dear Sir:
Attached herewith is a copy of Audit Observation Memorandum (AOM) No. 14-009
dated March 28, 2014 which stated our observation on the deficiencies of the monetization of
leave credits of implementing high schools.
Aside from the deficiency noted in the said AOM. we also noted that some high school's
record keeper/officer did not post the monetized leave credits of the school officers and
employees in the employee leave card. In effect, the balances of leave cards are overstated and
unreliable.
Since it is the Personnel Division of DepEd Division Office who is in-charged in auditing
internally the employees leave card of all employees, may we recommend that it should be done
regularly and have a file copy of implementing unit's leave card. Any unposted monetization of
leave credits should be deducted. Staff-in-charge in posting monetization shall submit
justifi~~ti<>n on faij~ t() post the mo~ti~ti<>n and why should not be charged administrntively.
Thank -y eu.
P.ftJJ~~£1!,4 Jlt
State 1\.uditor ill
OIC-Audit Team Leader
P~b!k of
me Pru1ippim:s
COMMISSION ON Ab'DIT
DepEd Div!skm Office
Bay<:l~""Dg. Nl!e'\1-a Vizcay'li
AOM'No. !4~
Dare : W;mch l&, 20Hl
For:
Benj~mD.P~P~D~CESOV
Sclmols Divi.OOn Snpern'I<remi..""'nt
Division afNtre''r:a 1.lizcay:~
~-mn~ Nue"li v~
Att'f;ation: Ofdm ...~ Flm-es
HRMO
\'\te Blr«'e ~ucr.ed an audit on the mon...."'ti.7Jiition of le:a.\;'e cnOOitR of the impl~g high schools
and 6hsen"'d the fulrowing dctieiem-ies:
ls ~ Larwe ,~piiQ1hln Form (CS F~rm. Nrl. 6) f~n· m~tm of~-ooi H~ ~"' 'I!Wt
~~ed byt.h:~~m: S:ap-~
~ Sek~ H~ ~ n9~~ staff e>t~ ihe w.;~aliimnm mfuirty ~} d.tll.ys ~~
~ l.>'! ~Broil·~ mr~;m~ wear.~
3. &I~ S<..i!i:oo~ ~ ~ &on-t~mmg mif lilvmied them~~ .G'if 'hawe ~i~ melr!e
z..
m~n '6ed~W~~·~ '\"Di"~
4.. B~u R~ ~-mt Offieer' ~;HR..4\ID} ws nttlt .~ Wfith a mpy frf
~~.m fGTieav~~S.Ll\l'~i~}.
Se "£he Hll~O liilU n.ot ~with a mpy M' ~·ea. leave e&Yd by ae -~~
kigb s9&n!s 'far ~It~~
Based. <ll£11 Civil Senice .ac"ld DBM rules .l'll1d r-e:gmati-ons, -c;fi:"icirus and employees m me ~~ :anrl
non.-ca:r€'er :se..""\ice,. whf.>til!Er ~t. ~ni~Z'Y~ casual or ~nm.,. ~iro ~e ~~ fifteen
(15,) &}~5 .o<f ~Goo. ka1/e" ~its shaJj be .~1\'ed to m.o:neti:ze a l.l!.imrn1lm ilften
~5. ~ide:d tha:t
at lea.~ !We (5}days is~ .mer mo~ and ~"tidad .fm.'tner 'Wm: a rr~'t!m eftlllii1}- (10) days
ma~r be mot1et:ized m a given:;~. Trre w~on af~¥·e cred~ts shaii he a~\·mroo "'f t>~ly aoce a year.
om
reasons
Monett~ of ~.4 or more of~~ iea:ve credits may be ~m .foc \'lriliil and _itt'i>ti~e
_ _,._
L.-Lil... .
•·•
"
~ ;;..~-!,..~I - --...l- .-JC' .o.L.-.
......!.,..,
·- - ..3 ·•
~
.-E."'
.~ 1..!
~,;; as .n1.::uMn. ~em. ana !m..~~ ~ u.t u.~ emp·nsyre ~ ttre IRmiF"~e me;moors 01 u1S
fumiiJ~
'flllmlCml aid and assistance brought about by cahunrties., typhoons and. other natmm ctiami~
erluCS!OOmi re:::...~..is .of the empkJvee and his m-~e fm:mly m...~1her&.. p&"~ of lnG~ges: and. lomt:S.
among c~- Tlris ~pe of m.~on shaH be u.pct<!l the faxornb~ ~~~~tm ot1he ~·bead
(D=-pEd Schools D1¥isicm S~~n m1rl subject to ll"4'ailabilit~· of ftmds.
G~m- No~ :2012~001 rlated .hme l4~ :.l'fi12 ptt'f>;iik~ 1he documenta..ry' reqnin~tMents of
Teu.~linal l.1?-Et~-e B~~ ~ inemde ~toyees Lea1.1:;e C~ "'1-L.;.."fl; ~. be~~ bv :the PenlOmle]
COA
Divi:s.WEi. and Cze~ficare C¥f L.~·e C~ \iltilkh sha!I be ~d by Adrni.,.~/Humm Reso~ Mmagem-~1
Office (im.!-'!0}.
According £o th~ 1i'R..Vt0,. thf;,f were rrol: fi.7fltisbed l'¥i~ a copp of ~ia~ of
m<metization of lell:n'e credits and emp~Oj~ lea.'l"\e· card tim,. re~""nCe al"'.d file_
~ia} we ha"-e ·)'~ .cammenm on
~~£
me
keal!';f;
fSLf\ri. )~
'
f~mg a:udit o~·mi£'18'5 W>itmn tlft~':N ( i5 da"'s} &om
*'
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