PSA-BARMM employees attend Seminar on Laws and Rules on Government Expenditure
Rufaidah T. Ibrahim, Accountant III; Anwar S. Abdullah, Administrative Officer IV/Budget Officer II; and Normeena H. Arab, Administrative Officer I/Bookkeeper of PSA-BARMM, attended the Training-Workshop on Laws and Rules on Government Expenditures (LARGE) for National Government Agencies, Government-Owned and/or Controlled Corporations, Government Financial Institutions and State Universities and Colleges in Cotabato City conducted by the Commission on Audit (COA) of BARMM last 15 to 18 July 2019 at Glamour Convention Center, Cotabato City.
Consuelo Y. Calo, Director II of COA-BARMM, welcomed the participants. According to her, government agencies must strictly follow LARGE to avoid audit observation memorandum (AOM), notice of disallowance and notice of suspension.
This four-day training discussed four LARGE Modules. Module 1 – Introduction to Laws and Rules of Government Expenditures was presented by Belanie R. Patorai, State Auditor II of COA-BARMM. This module was sub-divided into three sessions. The first session introduced the Basic Principles Standards and Governing Laws, Rules and Regulations of Government Expenditures. Session 2 focused on the General Provisions of General Appropriations Act (GAA) for 2019 Related to Government Expenditures; while Session 3 discussed the Updated Guidelines on the Prevention and Disallowance of Irregular, Illegal, Unnecessary, Excessive, Extravagant, and Unconscionable Expenses.
Patorai also discussed the Module 2 – Maintenance and Other Operating Expenses (MOOE) and Financial Expenses (FE). The first session of this module highlighted the guidelines, rules and regulations applicable to other MOOE. According to Patorai, extraodinary expenses, unlike Representation/Transportation Allowance (RATA), the entitlement to the benefit shall be on a strictly non-commutable or reimbursement basis. Guidelines, policies and requirements applicable to inventories was discussed as part of the second session of Module 2. The resource person pointed out that repeat order should not exceed on 25% of original transaction per item and she added also that specified date of delivery must be indicated in the purchase order. Moreover, Patorai also discussed the highlights of EO 77. According to her, the per diem shall be claimed by the employee regardless of time of arrival and departure. However, in the case of additional one-day travel, only accommodation of 50% shall be allowed to the traveller. She reminded the participant to implement the said EO, but still subject to the budget availability of the agency.
Atty. Rosario R. Dimen-Santos, State Auditor III, facilitated the Module 3 – Laws and Rules on PS. The first session on this module focused on the salaries and wages, and personnel benefits. According to her, ELAS is applied in all expenses including personnel services. She also provided situational cases that will identify Irregular, Illegal, Unnecessary, Excessive, Extravagant or Unconscionable type of expenditures. Session 2 was about the laws and rules on PERA, RATA, Clothing Allowance, Honoraria, Hazard Pay, Overtime Pay, and Magna Carta Benefits. During the session, she reminded the participants that RATA are granted as monthly allowance to authorized officials and employees in the actual performance of their respective functions both commutable and reimbursable. Additionally, reimbursable RATA should be duly supported by receipts or by a certificate. Furthermore, those who are assigned or who use government motor transportation shall no longer be entitled to the TA, but only to the commutable RA for the month. Both RA and TA shall be based on the number of days of actual work performance on workdays by the official concerned.
Atty. Santos also served as the resource person for the Module 4 – Laws and Regulations on Capital Outlay which is composed of three sessions, such as Purchase/Construction of Property, Plant and Equipment; Property Inspection and the latest jurisprudence on the Purchase of PPE. She also disccused RA 9184. The resource person shared some actual cases to guide the agencies in implementing the laws and regulations on government expenditures.