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(NAR) VOL. 26 NO. 2/ APRIL - JUNE 2015

[ BLGF Memorandum Circular No. 08-2015, April 21, 2015 ]

GUIDELINES IN THE SUBMISSION AND REVIEWING OF ESRE REPORTS PURSUANT TO DEPARTMENT ORDER NO. 034-2014 DATED 26 MAY 2014, AMENDING SECTIONS 3, 8 AND 9 OF THE DEPARTMENT ORDER NO. 8-2011 [1] DATED 11 FEBRUARY 2012



Adopted: 21 April 2015
Date Filed: 22 April 2015

Pursuant to Department Order No. 034-2014 dated 26 May 2014, hereunder are the following guidelines on the submission and review of eSRE reports, and the responsibility and accountability of Provincial Treasurers and BLGF personnel in relation thereof:

I. Duty of Provincial, City and Municipal Treasurers pertaining to the submission of eSRE Reports.

  1. The eSRE cash basis reports shall be uploaded to the eSRE Web Information System by all local treasurers on or before the prescribed periods pursuant to Section 3 of the Department Order No. 034-2014, which provides that:

    Section 3. The eSRE cash basis reports shall be submitted to the eSRE Web Information System by all local treasurers on or before the following dates:

    i.
    For the first three quarterly reports: On or before the 20th of the month following the end of the quarter.
    ii.
    For the year-end report: On or before March 31 of the subsequent calendar year.”

  2. When the deadline falls on a Saturday, Sunday or legal holiday, eSRE reports shall be submitted on the next working day.

II. Grace Period.

  1. Upon written request prescribed by the BLGF (Annex A), the local treasurers who failed to submit eSRE report on time may be given a grace period of fifteen (15) days from the prescribed period. The BLGF Regional Director upon the recommendation of the BLGF Regional Reviewer shall approve the request provided that, such delay was due to fortuitous events, force majeure or other analogous causes.

III. Responsibilities of the Provincial Treasurers, BLGF Regional Office and Local Financial Data Analysis Division, BLGF Central Office in monitoring and reviewing eSRE Reports.

  1. The Provincial Treasurer shall monitor all eSRE reports uploaded by municipal treasurers to the eSRE Web Information System, and shall review, analyze and approve/reject the reports within fifteen (15) days from the prescribed periods set for the local treasurers.

  2. The BLGF Regional Office shall monitor all eSRE reports uploaded by local treasurers to the eSRE Web Information System, and shall review, analyze and approve/reject the reports within thirty (30) days from the prescribed periods set for the local treasurers.

  3. Provincial Treasurers who are consistent in correctly reviewing eSRE reports by following the guidelines in checking and/or testing the accuracy of the information contained in the eSRE report uploaded by the municipal treasurers as provided in the eSRE Manual, may be considered as Accredited Provincial Approvers (APAs) (Annex B) by the BLGF Regional Office. The issuance of said accreditation by the BLGF Regional Office shall be approved by the BLGF Central Office. The said accreditation shall be valid for one (1) year effective upon approval. The eSRE reports reviewed and approved by APAs shall be automatically approved by the BLGF Regional Office.

    The BLGF Central Office, upon recommendation of the BLGF Regional Office, has the authority to revoke the accreditation given to the Provincial Treasurers as APAs if they failed to comply with the aforementioned guidelines.

  4. The Local Financial Data Analysis Division, BLGF Central Office shall monitor all eSRE reports uploaded by local treasurers of the National Capital Region to the eSRE Web Information System, and review, analyze and approve/reject the reports within fifteen (15) days from the prescribed periods set for the local treasurers.

  5. The BLGF Regional Office shall continue to monitor the eSRE reports reviewed and approved by the APAs by conducting a random review of approximately ten percent (10%) of the total eSRE reports from each province within fifteen (15) days from the deadline set for the Provincial Treasurer.

  6. All SRE reports approved by Regional Office will be deemed approved by the Central Office. However, in order to ensure the accuracy and reliability of the eSRE reports, the Local Financial Data Analysis Division, BLGF Central Office, shall continue to monitor the eSRE reports by conducting a random review of approximately ten percent (10%) of the total eSRE reports in all regions within fifteen (15) days from the deadline set for the BLGF Regional Office.

IV. Administrative Sanctions for Failure to Submit Timely and/or Accurate eSRE Reports.

  1. Section 8 of Department Order No. 034-2014, amending the penalties for failure to submit timely and/or accurate eSRE reports provides as follows:

    Section 8. Failure of the concerned local treasurer to submit timely and/or accurate eSRE reports shall constitute sufficient grounds for filing a complaint in accordance with the Revised Rules on Administrative Cases in Civil Service (RRACCS) of the Civil Service promulgated on November 8, 2011 specifically:

    a.)
    The failure to submit the reports within the prescribed period is considered a light offense, hence, Section 46 (F.3) of Rule 10 of the RRACCS shall apply:



    1.
    Violation of reasonable office rules and regulation



    1st Offense - Reprimand
    2nd Offense - Suspension of one (1) day to thirty (30) days
    3rd Offense - Dismissal from the service



    b.)
    The submission of inaccurate reports is considered a less grave offense, hence, Section 46 (D.2) of Rule 10 of the RRACCS shall apply:



    2.
    Simple Misconduct



    1st Offense - Suspension of one (1) month and one (1) day to six (6) months
    2nd Offense - Dismissal from the service

    For this purpose, inaccurate report shall mean a report containing data that materially affect the integrity of the report which may tend to mislead end- users.

    The complaint shall be initiated by the proper disciplining authority or his authorized representative and a show-cause memorandum shall be issued accordingly to the concerned treasurer.”

  2. Procedures in the disposition of complaint against local treasurers who submitted inaccurate report and/or failed to upload the eSRE report to the eSRE Web Information System:

    1. The focal person of the BLGF Regional Office shall prepare certification/memorandum to the BLGF Regional Director informing that the local treasurer concerned has submitted inaccurate report and/or failed to upload the eSRE reports to the eSRE Web Information System within the reglementary period.

    2. Upon receipt of the Memorandum/Certification from the focal person the BLGF Regional Director shall prepare a show cause Memorandum (Annex C) to the local treasurer directing him/her to prepare an explanation within three (3) days from receipt hereof on why no administrative disciplinary action should be taken against him/her for submission of inaccurate report and/or failure to upload the eSRE report within the reglementary period.

      In case the eSRE report of LGU was approved by the BLGF Regional Office although was found out by the BLGF Central Office that such LGU has submitted inaccurate report, the BLGF Central Office shall prepare the show cause memorandum.

    3. In case the treasurer has submitted a satisfactory explanation on the inaccurate report or successfully uploaded the eSRE reports, the complaint shall be dismissed.

      However, in case the treasurer has failed to submit a satisfactory explanation on the inaccurate report or failed to upload the eSRE report in spite of receipt of the Memorandum the BLGF Regional Director is hereby authorized to file the appropriate charge against the treasurer concerned pursuant to Department Order No. 321-2000 dated November 17, 2000.

V. Accountability of Provincial Treasurers, Regional Office and Local Financial Data Analysis Division, BLGF Central Office in reviewing eSRE Reports.

  1. Failure to correctly review eSRE reports by the Provincial Treasurer or BLGF personnel concerned shall affect their respective performance rating.

This Memorandum Circular shall take effect immediately upon its publication in a newspaper of general circulation.

21 April 2015.

(SGD) SALVADOR M. DEL CASTILLO
OIC – Executive Director



[1] Adoption of the Statement of Receipts and Expenditures as the Official Reporting System on Local Government Fiscal and Financial Operations and Providing the Rules and Regulations Therefor
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