SOP Library
SOP NO:
GM-WH14
(List of Exhibits/Attachments)
Mission
:
Technical Support Services
Area:
Grains Marketing (GM)
Title:
Implementing Guidelines on the Recomputation of Tolerable Allowance (TOLA) for Accountabilities of Stock Accountable Officers Classified as Special Cases
Date Approved/Issued:
05/09/2003
Date Effective:
05/09/2003
Digest:
I. TERMS OF REFERENCE
A. Rationale
B. Objective
C. Scope
D. Basis
II. IMPLEMENTING GUIDELINES
E. Definition of Terms
1. Retired Employee - one who has availed of a retirement package offered under any of the Retirement Laws or under a Retirement Program of the government or by the NFA by authority vested on it by the government. The employee must have completed the required documents for submission to the NFA management to be considered as officially retired.
2. Resigned Employee - one who has officially tendered a resignation from the government service without any accompanying retirement package. The resignation if not irrevocable must have been accepted by the management.
3. Employee on Absence without Leave (AWOL) - one who has stopped reporting to work without an approved
Application for Leave of Absence (
ALA) and has been declared AWOL and dropped from the rolls by the NFA.
4. Request for Recomputation - Declaration of objection against the original tolerable allowance computed by the TOLA Working Group (Regional or IAD) with a request to recompute the same. It shall be addressed to the office where the original TOLA computation was made. Recomputation shall cover the correction of error in the original computation. It shall also include the grant of the request for additional TOLA.
5. Appeal - Declaration of objection on the (1) results of recomputation/denial on the request for the grant of additional TOLA, and; (2) inaction on the request for recomputation/grant of additional TOLA; addressed to the TOLA Working Group (Regional or IAD) or COA.
General Policies
1. Newly approved TOLA factors shall be applied to accountabilities of accountable officers
2. Computed TOLA using the existing approved methodology at the time of computation shall be considered final and executory in the absence of any Request for Recomputation filed with the TOLA Working Group (Regional or IAD). In case, the accountable officer files a Request for Recomputation but objects to the result of such recomputation, or if the TOLA Working Group (Regional or IAD) did not act on the request, he or she can file an Appeal with the Tolerable Allowance Committee (TAC) (Regional or Central). If the original computation was done in the field office, the Appeal shall be addressed to the Regional TAC. If the original computation was done in the Central office, the Appeal shall be addressed to the C.O. TAC. The Request for Recomputation and Appeal shall be filed within the prescribed thirty (30) working day period each from the date of actual receipt of the results of TOLA computation and recomputation respectively. In case of inaction of the Request for Recomputation, Appeal should be filed within thirty days after the supposed thirty (30) day evaluation period of the TOLA Working Group.
3. Appeals with TAC Resolutions already issued shall no longer be subject to any recomputations.
4. Requests for Recomputation were the TOLA has already been recomputed but the results of evaluation of such request was not yet endorsed to COA shall be subject to the addition of newly approved TOLA not yet granted at the time of last computation.
5. Appeals where the TOLA has already been recomputed but final TAC Resolution has not yet been issued and therefore the Examination Report was not yet endorsed to COA shall be subject to the addition of newly approved TOLA not yet granted at the time of last computation.
6. Newly approved TOLA factors can also be applied to accountabilities of accountable officers under special cases with shortages after TOLA computation under any of the following conditions:
a) the shortage is being paid under protest;
b) the shortage was already paid under protest;
c) the shortage was not yet paid.
For (a) and (b) above, an Appeal for Reconsideration of Shortage should have been filed with the NFA-field office-COA. For (c) above, if the Liquidation Papers are still with NFA, an Appeal should have been filed with the TAC within the prescribed 30-day period. If the Liquidation Papers are already with COA, an Appeal for Reconsideration of Shortage should have been filed with the NFA-field office-COA
7. Shortages established after application of TOLA which are already paid without protest can no longer be the subject of Request for Recomputation nor Appeal. Payment of the shortage without protest is a recognition/acceptance of the shortage previously determined by management.
8.
Request for Recomputation and Appeal
a) Stock accountable officers shall be given thirty (30) working days from the time of the actual receipt of the results of the TOLA computation within which to file a Request for Recomputation of the computed TOLA addressed to the head of the Working Group (Regional or IAD).
b) If no request is received by the Working Group (Regional or IAD) within the prescribed period, the right to request for recomputation with the Working Group (Regional or IAD) shall be deemed waived.
c) If the Accountable Officer is still not satisfied with the results of the recomputation or if the TOLA Working Group (Regional or IAD) did not act on the request, the accountable officer can file an Appeal with the TAC (Regional or Central Office TAC) within thirty (30) working days from the receipt of such result from the Working Group (Regional or IAD). (in case of inaction by the TOLA Working Group, within thiry (30) working days from the supposed thirty (30) day evaluation period.)
d) If no such appeal is received by the TAC (Regional or Central TAC) within the prescribed period, then the results of the computation/recomputation of TOLA shall be deemed final and executory. The case could no longer be reopened nor can it be subject of a review.
e) Appeals outside of TOLA factors, e.g. condonation of shortage for humanitarian consideration, damaged stocks, theft, and robbery shall not be entertained by the TAC, it being not within its authority to decide on.
f) Appeals already resolved by the TAC ( Regional or Central Office TAC) and endorsed to COA shall no longer be entertained for any further appeal.
g) The following are the grounds for recomputation or appeal that an accountable officer can cite in his or her Request for Recomputation or Appeal:
(1) mathematical errors in the computations
(2) certain warehouse transactions were not included in the stock examination
(3) MC readings were not included in the stock examination
(4) newly approved TOLA factors as classified in this Guidelines were not included
F.
Procedures
1. TOLA WORKING GROUP
a) Computes the TOLA
b) Endorses results of TOLA computation to the Accountable Officer
cc: concerned field office (if computation was done in IAD)
2. ACCOUNTABLE OFFICER
a) Reviews results of TOLA computation
b) If necessary, files Request for Recomputation of TOLA with the TOLA Working Group (Regional or IAD)
cc: concerned field office (if the Request for Recomputation was addressed to IAD)
within thirty (30) working days from receipt of the results of the TOLA computation from the TOLA Working Group (Regional or IAD).
3. TOLA Working Group (Regional or IAD)
a) Receives Requests for Recomputation of the TOLA and evaluates the same.
b) Acts on the Requests for Recomputation within thirty (30) working days from receipt of the request.
c) Endorses to the Accountable Officer the results of the evaluation of the Request for Recomputation.
cc: concerned field office (if evaluation was done in IAD)
4. ACCOUNTABLE OFFICER
a) Receives the results of the evaluation of the Request for Recomputation from the Working Group (Regional or IAD)
b) If satisfied with the evaluation/recomputation, makes the necessary action, e.g. payment of the amount corresponding to the shortage incurred, if any, per Demand for Payment to be issued and served by COA, cc: the concerned field office; or secure clearance if there is no shortage.
c) If not satisfied with the results of the recomputation by the TOLA Working Group (Regional or IAD), files an Appeal with the TAC ( Regional or Central Office TAC).
cc: concerned field office (if the Appeal was addressed the the Central Office)
cc: concerned TOLA Working Group
within thirty (30) working days from the date of actual receipt of the results of TOLA recomputation. In case of inaction of the request for recomputation, appeal should be filed within thirty (30) working days after the supposed thirty (30) day evaluation period of the TOLA Working Group.
5. TOLA Working Group (Regional or IAD)
If the accountable officer did not file an Appeal with the concerned TAC, endorses to the NFA-field COA the results of the final Examination Report.
6. TAC ( Regional or Central Office TAC)
a) Receives Appeal on the recomputed TOLA/inaction to request for recomputation and evaluates the same.
b) Acts on the Appeal within thirty (30) working days from receipt of the request.
c) Endorses to the Accountable Officer the results of the evaluation of the Appeal.
cc: concerned field office (if evaluation was done in C.O.)
d) Endorses to the NFA-field COA the results of the final Examination Report together with the results of the evaluation of the Appeal.
7. ACCOUNTABLE OFFICER
a) Receives the results of the of the Appeal.
b) If satisfied with the decision, makes the necessary action, e.g. payment of the amount corresponding to the shortage, if any, per the Demand for Payment to be issued and served by COA, cc: the Management; or secures clearance, if there is no shortage.
c) If not satisfied with the results, seeks remedy outside NFA.
SPECIAL PROVISION
In the initial implementation of this Guidelines, concerned accountable officers where appeals have already been resolved by the TAC shall still be entitled to file an appeal with the TAC within a period of thirty (30) days after receipt of the Guidelines by the concerned offices where the accountable officers are/were assigned. This special provision however, does not include TAC Resolutions that have already been endorsed to COA at the time of approval considering that the latter has acquired jurisdiction over the accountability of the accountable officers for final determination of shortages and serving of demand to pay.
All rulings, policies, and/or issuances inconsistent herewith are hereby superseded.
III. RESPONSIBILITIES
IV. FLOW CHART
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