REVENUE MEMORANDUM CIRCULAR NO. 116-2021 issued on November 22, 2021 publishes the updated Agency Accountability Timelines under Section 5.0 of the Inter-Agency Task Force (IATF) Memorandum Circular (MC) No. 2021-1 titled “Guidelines in the Grant of the Performance-Based Bonus (PBB) for the Fiscal Year (FY) 2021 under Executive Order No. 80, s. 2012”, which was published under Revenue Memorandum Circular No. 95-2021.
The BIR shall strictly observe the updated Agency Accountability Timelines issued by the AO 25 Task Force and comply with the PBB requirements specified below.
| Deadline | Requirements | Validating Agency |
|---|---|---|
| On or before 31 January of the fiscal year | Submit Certificate of Compliance that the agency conducted Early Procurement Activities for at least 50% at the Total Value of the FY 2022 Procurement Projects to the GPPB-TSO. Note: Early Procurement Activities should be conducted in FY 2021 | GPPB-TSO |
| March 31, 2021 | Submit FY 2021 APP-non CSE to GPPB-TSO | GPPB-TSO |
| June 30, 2021 | Submit Results of the APCPI system for FY 2020 Procurement Transactions to GPPB-TSO. | GPPB-TSO |
| August 31, 2021 | Submit the FY 2022 APP-CSE thru the Ph|IGEPS Virtual Store | DBM-PS |
| September 30, 2021 | Posting of Indicative FY 2022 APP-non CSE in the agency's Transparency Seal webpage. | DBM-OCIO |
| October 1, 2021 | Maintain/Update the agency Transparency Seal (TS) under Section 96 of the General Provisions of the FY 2021 General Appropriations Act (GAA). The TS page should be accessible by clicking the TS logo on the home page. | DBM-OCIO |
| December 4, 2021 | Set-up the most current and updated Citizen's or Service Charter, reflecting the agency's improved and streamlined/re-engineered system and procedure for all its government services to citizens, businesses, and government agencies. Departments/agencies shall submit their respective Certificates of Compliance (CoC) to the Anti-Red Tape Authority (ARTA) at compliance@arta.gov.ph on or before December 4, 2021. | ARTA |
| December 31, 2021 (validity of certificate) | The ISO QMS Certification or equivalent certification/ recertification must be valid as of December 31, 2021. Note: For compliance by departments and agencies which will use the ISO QMS certification/recertification as evidence or requirement for the Process Results criterion for the grant of the FY 2021 Performance-Based Bonus (PBB). | To be provided in the GQMC guidelines on the validation of the certification. |
| December 31, 2021 S | Sustained Compliance w/ Audit Findings Fully implement 30% of the prior years' audit recommendations as shown in the Report on Status of Implementation of Prior Years' Recommendations. These recommendations will exclude the Property, Plant, and Equipment (PPE)-related items of the Annual Audit Report (AAR). Audit findings closed since FY 2019 should also not recur. The objective is to improve the agency's internal control processes, enhance operational effectiveness, and eliminate, resolve and remedy most, if not all, of the agency audit findings, by the end of 2021. | COA |
| January 29, 2022 | Update all procurement requirements for transactions above 1 million from January 1, 2021 to December 31, 2021 in the PhilGEPS. | PS-PhilGEPS |
| October 1, 2021 | Post the agency's policy on the Establishment and Conduct of the Agency Review and Compliance of SALN in the agency Transparency Seal for FY 2021. | CSC |
| January 29, 2022 | Submit the following Freedom of Information (FOI) Program requirements to PCOO: a. Updated People's FOI manual b. FOI reports: Agency information inventory, 2021 FOI Registry, and 2021 FOI Summary Report c. Modified One-page FOI Manual d. Screenshot of agency’s home page. | PCOO |
As provided in MC No. 2021-1, while the above conditions are no longer required in determining the overall PBB eligibility of agencies, compliance with said conditions shall be used as the basis in determining the eligibility of responsible units and individuals. Agencies should submit abovementioned legal requirements directly to the oversight/validating agencies.
The oversight/validating agencies have the authority to modify their requirements and timelines as necessary. Agencies should directly contact the oversight/validating agencies of the abovementioned Agency Accountabilities for updates and concerns.