revenue_memorandum_order RMO No. 40-2018RMO No. 40-2018 2018-09-03

RMO No. 40-2018 — Amends pertinent provisons of RMO No. 24-2017 relative to the guidelines and procedures on the use and maintenance of the BIR Dormitory in the National and Regional Offices Digest | Full Text | Annex A | Annex C

BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES ! DEPARTMENT OF FINANCE Quezon City BUREAU OF INTERNAL REVFNUE DnTTT SEP 03 2018 TT:09 AM Ea Dh GC GI7

RECORDS MGt. DIVISION

July 3, 2018

Revenue meMorandum order no. 40-2018

TO All Internal Revenue Personnel and Others Concerned

SuBJECt and Maintenance of the BiR Dormitory in the National and Regionat Offices. Amending Pertinent Provisions of Revenue Memorandum Order (RMO) No. 24-2017 dated September 8, 2017 Re: Guidelines and Procedures on the Use

1. BAckground:

and auditing ruies and regulations, amendatory provisions are hereto issued for a better fiscal skills and attitude (KsA) including social, cultural, health, welfare and other activities of its officials and employees. It has established training centers as well as BiR Dormitories in BIR National/Regional administration of the dormitory/ies. Offices, where its employees can be accommodated. in order to conform with the existing accounting The BIR has always desired to promote productivity through the development of knowiedge

II. OBJECTIVES:

XXX xXX xXX

2. Establish policies, guidelines and procedures in the operation, use and maintenance thereof in accordance with existing accounting and auditing rules and regulations_a Petty Cash fund shall be set-up for dormitory expenses and operations.

XXX XXX xXX

H. PolicIes:

xxx xxx xxx

10. The Dormitory Registration Form (DRF) (Annex_A)..(sequentially...pre-numbered).shall be distributed.as foilows:

Triplicate Original Duplicate Employee's copy (for posting on the bed) Employee's copy Dormitory-in--Charge's copy

A The Dormitory-in-Charge (DIC) shall issue the DRF..The empioyee shall present the DRF to

the._Accounting.Division/Finance Division for the issuance of _Order of Pavment and shal proceed to the Cashier of the General Services Division (GSD)/General Services Section (GSS) for payment thereof. Dic shall prepare the Monthly Dormitory Accommodation Report (Annex B)..due on or before the end of the following month to the Accounting Division/Finance Division..

xxx xxx xxx

E

19. An office/room shall be provided for the DIC in order to assist employees arriving after office hours/ weekends/ holidays.

20. A Petty Cash fund shall be set-up for dormitory expenses such as laundry and drinking water for dormitory occupants.

IV. GuIdeLInES And PrOcEdUrES:

A. ReGIStrAtiOn:

1. Upon CHECK-IN, the employee shalI:

xxx xxx xxx f) Pay to:

1. Present DRF to Accounting Division/Finance Division for the issuance of Order of

Payment: 2. Proceed to the Cashier of GSD/GSS for payment; and 3. Present the OR to the DIC who will photocopy the same to serve as a copy for his/her file xxx xxx xxx

2. Upon CHECK-OUT, the employee shall:

a Submit to DIC the DRF-Triplicate copy together with all the linens, beddings, pillows, etc Loss of any suppiy or property issued shall be on the personal account of the employee.

ITEMS AMount

Others, specify. Fitted sheet Pillow case Flat sheet Comforter P200.00 P200.00 P 50.00 P1.000.00

b) Secure ciearance signed by the DiC after returning all issued linens, beddings, pillows etc.

c) Accomplish Employee Survey Form (Annex C) with the DRF, and submit to the DIC.

B. House rules:

XXX XXX XXX 2. For ernployees who are arriving beyond office hours/ weekends/ holidays (where Accounting and Cashier are closed), collection shall be temporarily be handied by the Dic but must be remitted on or before 9:00 AM of the following working day.

XXX XXX XXX

C ROLES AND RESPONSIBILITIES OF OFFICES INVOLVED iN THE OPERATIONS OF THE DORMITORY (NATIONALI REGIONAL):

TRAINING DELIVERY DIVISION thru the information and Communication Technology Section (ICTS) for NO I AHRMD for Regional Offices shalt:

xxx xxx xxx BUREAU OF INIERNAL KEVENUE RECORDS MGT. DIVISION NNTY SEP 03 ,2018 UUIN U: 0GAM WA

f Submit an Annual Summary of Dormitory Accommodation Report (Annex D) on or before

January 31 of the following year to the Accounting Division/ Finance Division. g. DIC shall check and ensure the proper presentation of Order of Payment and Official Receipt before entry to the Dormitory. h. xxx xxx xxx i. The Petty Cash Fund shall be directiy managed by the Chief of TDD /AHRMD for dormitory use only and timely replenishment thereof in accordance with existing accounting and auditing rules and regulations:

ACCOUNTING DIVISION/FINANCE DIVISION through its PROCESSING/BOOKKEEPING SECTION shall:

a. Prepare the Order of Payment upon presentation of DRF: b. Initiate the possibility of creating a revolving fund foliowing existing issuances; c. All income and expense shall be accounted properiy in accordance with existing accounting and auditing rules and regulations: d. Receive the Monthly and Annual Summary of Dormitory Accommodation Report from TDD/AHRMD.

XXX XXX XXX

V. REPEALING CLAUSE

amended, suspended, or repeaied accordingly. All revenue issuances or pertinent portions thereof inconsistent herewith are hereby modified.

VI. EFFECTIVITY

This Order shail take effect immediateiy

1030wA

P3 DvxEAi RECORDS MGT,DIVISION NniYYy SEP 0 3 2018 H:0GA.M JGA Utar Commissioner of Internai Revenue CAesAr R. dulay 019237

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