COMMISSION ON AUDIT MEMORANDUM NO.

90-648 April 27,1990

TO : All Directors, Officers-in-Charge, Provincial Auditors, Heads of Auditing Units,

State Auditors, and All Others Concerned

SUBJECT : Procedural Guidelines on the filing and approval of applications for leaves of
absences pursuant to CSC Rules and Regulations.

1. RATIONALE

This memorandum is being issued in response to the need to redefine existing

administrative procedures and to provide a more facilitative and rational approach in the
application and approval of leave privileges.

2. KINDS OF LEAVE

2.1 Vacation Leave - Under existing Laws, government officers and employees are
entitled to fifteen (15) days vacation leave with pay for each year of actual service. The
vacation leave of absence is usually taken for personal reasons and granted depending
on the contingency and needs of the service.

2.2 Sick Leave - The sick leave of absence is taken by an employee on account of
personal illness or illness of any member of his immediate family. "Immediate member of
the family" refers to any relative living under the same roof and dependent upon the
employee for support.

Similar to the vacation leave credits, employees earn fifteen (15) days sick leave
with pay for each year of actual service.

2.3 Maternity Leave - In addition to the vacation and sick leave privileges granted to
all employees, married women employees are likewise entitled to maternity leave in
case of pregnancy. A maternity leave is granted for a period covering sixty (60) calendar
days to commence on or before giving birth, depending on the health of the mother. In
any case, the delivery or expulsion of the fetus (in case of abortion or miscarriage)
should be within the maternity leave period.

The primary intent or purpose of granting maternity leave is to extend to working

mothers some measure of financial help and to provide a of period of rest and
recuperation during pregnancy and after delivery or expulsion of the fetus.

3. ENTITLEMENT TO LEAVE PRIVILEGES

3.1 As a general rule, all permanent and temporary officers and employees, who
have rendered at least six (6) months of continuous, faithful and satisfactory service and
whose office hours are so fixed that they are on duty the number of hours required by
law, are entitled to vacation and sick leave with full pay.
 3.2 Contractual Employees. Employees on contractual basis are not entitled to
vacation, sick and maternity leave benefits nor are they included within the coverage of
existing insurance and retirement laws.

3.3 Casual or Emergency Employees. Employees appointed on a casual or

emergency status are entitled to vacation and sick leave after having rendered at least a
total of six (6) months service, where such six (6) months period does not involve a
single break of more than one (1) week and/or several breaks from (1) to three (3) days,
the total of which should not exceed fifteen (15) days.

3.4 Entitlement to Maternity Leave. Married women employees are entitled to

maternity leave of 60 days subject to the following conditions:

3.4.1 continuous service rendered for a period of 2 or more years entitles

permanent and regular employees to 60 calendar days maternity leave with full
pay. The two or more years of service should have been rendered under regular
and permanent appointment exclusive of service rendered under provisional or
temporary status.

3.4.2 continuous service rendered for a period of less than two (2) years
entitles permanent and regular employees to sixty (60) calendar days maternity
leave with half pay.

3.4.3 continuous service rendered for a period of 2 or more years entitles

temporary employees to 60 days maternity leave with half pay.

3.4.4 continuous service rendered for a period of less than two (2) years
entitles temporary employees to 60 days maternity leave but shall only receive
half pay for a number of days based on the ratio of continuous service period
rendered to two years.

3.4.5 temporary employees who qualify in a civil service examination given

before the date of the application for maternity leave but the results of which
were released after such date of application, shall be entitled to the maternity
leave granted to regular employees as of the date said examination was given.
However, the eligibility must be appropriate for appointment to the position.

4. APPROVAL OF LEAVE

To simplify the presentation of the procedures and documentary requirements on

leave privileges, reference shall be made to Table "A" which shall be an integral part of
this Memorandum.

5. CLEARANCE REQUIREMENTS

To conform with the approving authority of the Provincial Auditors and the
Regional Directors on leave matters and to underscore the requirements on clearances
and consequent delegation of salary from payroll, the following matters shall be noted:
 5.1 Except for Central Office and Metro Manila field unit employees, central office
clearance is not required for:

5.1.1 maternity leave

5.1.2 leave applications (SL and VL) for leave duration within the approving
authority of the Provincial Auditors and Regional Directors.

5.2 A field unit clearance and regional clearance are required on leave application on
maternity leave, sick leave and vacation leave where the durations of the leave is
within the approving authority of the Provincial Auditors and Regional Directors.
Accordingly, for employees under respective jurisdiction of Regional Directors,
the following clearances are required:

1. field unit clearance - when the duration of the sick/vacation leave is not
more than 30 days.

2. field unit clearance and regional clearance on applications for maternity

leave; and sick/vacation leave of more than 30 calendar days but not
exceeding 60 days.

6. PAYMENT OF LEAVE

6.1 Leave With Pay. An officer or employee who applies for vacation or sick leave,
not in excess of his earned leave credits, is granted leave with pay, the basis of
which is the salary he is receiving. Since leave with pay is considered part of the
actual service rendered by an officer or employee, he likewise earns leave
credits while on leave with pay.

6.2 Leave Without Pay. Leave of absence of an officer or employee in excess of the
vacation or sick leave allowable earned credits are leave without pay. No
absences without pay, whether due to personal reasons or on account of illness
is allowed to be charged to the vacation leave subsequently earned.

6.3 In case an employee has no more sick leave credits, he may use his vacation
leave credits to cover absences on account of illness. However, sick leave
credits may not be used to cover absences; when an employee goes on vacation
leave.

6.4 Payroll Status by reason of leave

6.4.1 Maternity Leave - There shall be no deletion from payroll unless the
employee files salary commutation for the period of maternity leave.

6.4.2 Sick Leave and Vacation Leave - Leave resulting to a total of 30 calendar
days or more shall result to salary deletion from the computerized payroll,
if after deducting the leave applied for, the retained balance will be less
than 30 days.
 It is the responsibility of the Provincial Auditors and the Chief, Regional
Administrative Division to monitor leave balances and strengthen linkages with
the Payroll Section, Accounting Division, Central Office, and the regional
accountant for the effective observance of the provision of par. 6.4.2 of this
memorandum.

6.4.3 Travel Abroad

Travel on personal expense. Absence by reason of travel abroad

on personal expense may be applied either as sick leave or vacation
leave. However, attention is invited to the provision of CSC - MC 15, s
1989 dated May 2, 1989, which disallows applications for leave of
absence where the purpose or reason for such leave is for employment in
private or other government office, either inside or outside the country.
The provisions of COA Memorandum No. 89-590 dated February 2, 1989
requiring all officials and employees intending to travel abroad on official
or personal business to secure authority from COA Chairman before their
departure shall also apply.

Officially authorized Scholarship, Seminars and UN Service.

Since such travels/scholarships or seminars are considered on official
time, the Leave Section should be duly furnished with the necessary
documents for notation on the employee's leave card.

There shall be no payroll deletion if the applicant has leave credits

which after deducting the leave applied for, has retained balance of not
less than 30 days leave credits.

6.4.4 In all cases, however, the official and employee concerned shall be
deleted from the payroll upon failure to notify the Leave Section of his
return to duty within five (5) days upon the expiration of his leave.

7. EXTENSION OF LEAVE

7.1 An employee who extends her maternity leave or vacation leave either as sick
leave or vacation leave, should file his leave applications with the approving
authority not less than ten (10) days before the expiration of the previous leave.

7.2 When extended sick/vacation leave results to a duration of 30 calendar days or

more the following documents should be accomplished.

- application for leave

- Regional Clearance for leave not exceeding 60 calendar days

- Central Office Clearance for leave exceeding 60 calendar days

- Medical certificate for sick leave

8. ASSUMPTION OR REINSTATEMENT TO DUTY AFTER LEAVE

8.1 For employees under the Provincial Supervision Scheme. Immediately upon
return to service after expiration of a leave, the employee should submit a notice
of assumption to his immediate supervisor who is in turn should submit the same
to the Provincial Auditor.

The Provincial Auditor should transmit this to the Leave Section,

Employee Welfare Division, Administrative Office, thru the Regional Office.

8.2 For employees not under the Provincial Supervision Scheme, the notice of
assumption shall be submitted to the Director who will in turn transmit it to the
Leave Section, Employee Welfare Division, Administrative Office, COA Central
Office.

9. RESPONSIBILITY OF DIRECT SUPERVISORS

It has bee observed that overpayment of salaries is caused by: a) habitual

absenteeism of employees without sufficient leave credits and b) continuous absences
covering a period of 30 or more calendar days without proper leave application.

All supervisors are therefore enjoined to be more prudent in the exercise of their
administrative duties specifically on the following matters:

9.1 recommendation for approval on application for leave

9.2 immediate notification to the PNB Branch/Agency where the employee draws
salary for the stoppage of payment to the savings/checking account of the
amount due, and to furnish the Accounting Division, PFMO, of said notice of
stoppage of salary as soon as possible due to AWOL or habitual absenteeism
without sufficient leave credits.

9.3 immediate notification to the Regional Office and Administrative Office, COA
Central Office, of the attendance status; that the employee is on AWOL, or on an
extended sick leave/vacation leave (documents to be filed).

All previous memoranda and issuances inconsistent with the provisions herein are
deemed amended.

CSC rules and regulations on leave matters shall likewise be observed as the general
guidelines.

This memorandum shall take effect immediately.

(SGD.) EUFEMIO C. DOMINGO, Chairman