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                                                                                         Status of
Ref             Observation                        Recommendations                   Implementation/
                                                                                    Results of Validation
      Nos. 2012-001 and 2012-003, and         services, which shall be aligned       on the rendition of
      CSC-DBM Joint Circular (JC) No.         with     relevant     rules    and     overtime services.
      1 series of 2015, thus, rendering       regulations such as, but not
      the transactions irregular and          limited to, COA Circular No.
      unnecessary.                            2012-001 and CSC-DBM JC No.
                                              1 series of 2015. When
                                              formulating these rules and
                                              procedures, Management should
                                              consider that, generally, overtime
                                              services should be compensated
                                              through Compensatory Time-Off
                                              (CTO), following the guidelines
                                              under the CSC-DBM JC No. 2, s.
                                              2004 with some amendments
                                              under CSC-DBM JC No. 2-1
                                              series of 2005 dated July 1, 2005.
                                              However, cash payment for
                                              overtime      services     through
                                              Overtime Pay may be authorized
                                              only in exceptional cases when
                                              the application of CTO for all
                                              overtime hours would negatively
                                              impact the agency's operations;

                                          16) The City Mayor desist from              Unimplemented
                                              issuing blanket authorities but       Management had not
                                              rather ensure that the Request for       submitted the
                                              Authority is specific to the            sample of their
                                              purpose or expected outputs and       revised Request for
                                              includes the specific period of the      Authority for
                                              overtime services (indicating the      overtime services.
                                              specific date, time, and number of
                                              hours).     Most       importantly,
                                              Management should warrant that
                                              only necessary requests for
                                              overtime services are approved,
                                              considering the responsible use of
                                              government funds, and that
                                              requests are approved before
                                              actual rendition of Overtime, with
                                              proper monitoring to be done by
                                              the HRMO;

                                          17) The City Accountant ensure                Implemented
                                              compliance with Item 10.1 of          The City Accountant
                                              CSC-DBM JC No. 1 series of             had complied with
                                              2015. As such, only employees          Item 10.1 of CSC-
                                              who arrive on or before the start     DBM JC No. 1 series
                                              of the workday shall be allowed        of 2015 and claims
                                              to render overtime work with pay,     were supported with
                                              provided that at least 2 hours of           complete
                                              overtime services are rendered.           documentary
                                              Also, the City Accountant ensure          requirements.



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