ADOPTING SECTIONS 276 & 277, ARTICLE 3, CHAPTER 3 OF THE GOVERNMENT ACCOUNTING AND AUDITING MANUAL (GAAM) VOLUME 1, COA AUDITING RULES AND REGULATIONS IN THE MUNICIPALITY OF MARIBOJOC, BOHOL AND APPROPRIATING FUNDS FOR THE PURPOSE..
Authored by: Kag. Feladelfo C. Anquilero
Co-Authored by: Kag. Cesar G. Campos
WHEREAS, the Commission on Audit (COA( is granted by the Constitution with express powers, duties and functions to effectively carry out the purpose of its creation;
WHEREAS, the COA as an independent Commission is likewise mandated under the statutory provision of Sec. 25 (3) & (4), PD1445 to institute control measures governing receipts, disbursements and uses of public funds;
WHEREAS, the commission’s GAAM, subsequently embodies in Chapter 3, the Social Security Insurance Premiums, under which is provided for in Article 3 for Medicare Premiums, its coverage and contributions;
WHEREAS, Section 276 of the GAAM specifically provides and states; “Coverage – Government Service Insurance system (GSIS) Medicare – All Government employees irrespective of the status of appointment including temporary, emergency, casual, substitute or contractual employees, even if they are not yet policy holders are compulsorily covered by the GSIS Medicare”;
WHEREAS, the Sangguniang Bayan, as the legislative body of the municipality has the power to determine benefits and other emoluments of officials and employees as mandated in Sec.447, Par. I, Sub-Par. Viii, in consonance to the prescribed provisions of the Commission on Audit (COA);
THEREFORE, be it ordained by the Sangguniang Bayan of Maribojoc, Bohol:
SECTION 1: This ordinance adopting Sec. 276 & 277, Article 3, Chapter 3, Volume 1 of
the GAAM in the Municipality shall be otherwise called as the “Medicare Para Sa Casual”
SECTION 2: Casual or contractual employees include skilled and unskilled personnel
presently hired by the Municipal Government of Maribojoc and whose salaries are paid out from the Municipal funds and presently rendering their services for the Municipality.
SECTION 3: There is hereby appropriated the amount of Twenty Five Thousand
(P25,000.00) Pesos from the funds of the unappropriated surplus of C.Y. 2002 for this purpose as may be necessary for the proper implementation of this ordinance.
SECTION 4: The Office of the Municipal Budget Officer, shall likewise include the
MEDICARE PARA SA CASUALS in the Annual Budget of the preceding fiscal years.
SECTION 5: This ordinance shall take effect upon approval.
Let copies be furnished the Office of the Municipal Budget Officer, Municipal Accountant. Municipal Treasurer, Local Chief Executive, Maribojoc, Bohol for proper guidance and implementation.
I HEREBY CERTIFY TO THE CORRECTNESS
OF THE ABOVE QUOTED ORDINANCE:
ATTY. JOSE E. VELOSO
ALBERTO E. ARANGOSO
ENGR. GABINO C. REDULLA
Date signed: January 24, 2001