REVENUE MEMORANDUM ORDER NO. 31-2021 issued on November 2, 2021 prescribes the criteria/conditions and guidelines on the reporting compliance for the grant of the FY 2021 Performance-Based Bonus (PBB) per Administrative Order No. 25 Inter-Agency Task Force Memorandum Circular (IATF-MC) No. 2021-1.
To be eligible for the grant of the FY 2021 PBB, the Bureau must satisfy the criteria and conditions under the four dimensions of accountability: Performance Results, Process Results, Financial Results, and Citizen/Client Satisfaction Results. The FY 2021 PBB Targets for each of the Criteria are as follows:
| CRITERIA AND <br>CONDITIONS | Performance Targets |
|---|---|
| Performance Results | Achieve each one of the Congress-approved performance targets under the Performance-Informed Budgeting (PIB) of the FY 2021 General Appropriations Act (GAA) The agency performance in the achievement of targets shall be closely monitored through the use of the submitted Unified Reporting System (URS) – generated Budget and Financial Accountability Reports (BFARs), to indicate the progress towards the accomplishment of broader sectoral and societal outcomes targeted by the agency for improving the lives of Filipinos. The quarterly BFARs of the agencies, as uploaded in the DBM URS, shall be submitted in a timely manner, i.e., within thirty (30) days after the end of each quarter, as provided under Item 3.15.2 of National Budget Circular No. 583, pursuant to Section 90, General Provisions of Republic Act No. 11518 (FY 2021 GAA) |
| Process Results | Greater ease of transaction of frontline services covering all government-to-citizens (G2C), government-to-businesses (G2B), and government-to-government (G2G) transactions This may be achieved through streamlining especially of frontline services; standardization of frontline processes including those implemented at the Regional, Satellite, and Extension Offices; digitization e.g., by developing electronic or online paperless systems, new service delivery channels, contactless transactions; and other process improvements for faster and more efficient public service delivery |
| Financial Results | Attainment of the FY 2021 Disbursements Budget Utilization Rate (BURs) Disbursements BUR is measured by the ratio of total disbursements (cash and non-cash, excluding PS) to the total obligations for MOOE and CO made in 2021, net of goods and services obligated by December 31, 2020, but paid only in 2021. The total obligations for MOOE and CO shall refer to those made from the FY 2021 GAA, FY 2020 GAA, and Bayanihan II appropriations due to their extension under RA No. 11519 and RA No. 11520. The objective is to measure the disbursements for the obligations of MOOE and CO made in 2021 from all valid appropriations. These shall be net of transfers to the Procurement Service (PS) the Philippine International Trading Corporation (PITC), and implementing agencies and units which have still to be implemented and outputs delivered. Hence: ~Total Disbursements*(cash and non-cash, excluding PS), net of payments made in 2021 for past years’ obligations Disbursements BUR = -------------------------------------------------------------- Total Obligations (excluding PS, from valid appropriations) *Where Total Disbursements is net of transfers to PS, PITC, and other implementing agencies which have not been delivered |
| Citizen/Client Satisfaction Results | Achieve the Citizen / Client Satisfaction targets To determine the effectiveness of streamlining, standardization, digitization, and other process improvements in easing transactions with the public, the Bureau shall: • Embed feedback mechanisms; • Systematically measure citizen / client satisfaction in the delivery of services; • Submit reports on the Citizen / Client Satisfaction Survey (CCSS) to provide evidence on the Citizen / Client Satisfaction results; • Resolve all reported complaints from Hotline # 8888 and Contact Center ng Bayan (CCB). The Bureau shall submit a report summarizing the #8888 and CCB complaints received in FY 2021 and their status (whether resolved or pending). The validation shall be complemented with reports and collected data on feedback and complaints from citizens / clients gathered by the OP, PMS, CSC and PCOO from Hotline #8888 and CCB database, as well as the FOI portals. |
For FY 2021, the Good Governance Conditions (GGCs) shall no longer be required in determining the overall PBB eligibility of the agency. Nonetheless, compliance with these conditions shall be used as the basis in determining the eligibility of responsible units and individuals. To sustain the institutionalization of the requirement for compliance with existing government-mandated laws and standards, the Bureau shall continue to implement, monitor, and enforce compliance with the following GGCs:
a. Updating of Transparency Seal
b. Compliance with the Freedom of Information Program
c. Updating of Citizen’s or Service Charter
d. Compliance to audit findings and liquidation of cash advances
e. Submission and review of SALN
f. PhilGEPS posting of all invitations to bids and awarded contracts
g. Submission of the following Procurement documents:
• FY 2022 Annual Procurement Plan – Common Use Supplies and
Equipment (APP-CSE);
• FY 2021 Non-Common Use Supplies and Equipment (APP-non CSE);
• Indicative FY 2022 APP; and,
• Results of FY 2020 Agency Procurement Compliance and Performance
Indicators (APCPI) System
h. Undertaking of Early Procurement Activities covering 2022 Procurement
Projects
The Bureau’s accomplishments for each of the Criteria shall be rated using a scale of one (1) to five (5), where 5 is the highest. Each criterion shall have an assigned weight, as shown below:
| CRITERIA AND CONDITIONS | Weight | Performance Rating | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| Performance Results | 5 | 5 pts | 10 pts | 15 pts | 20 pts | 25 pts |
| Process Results | 5 | 5 pts | 10 pts | 15 pts | 20 pts | 25 pts |
| Financial Results | 5 | 5 pts | 10 pts | 15 pts | 20 pts | 25 pts |
| Citizen / Client Satisfaction Results | 5 | 5 pts. | 10 pts | 15 pts | 20 pts | 25 pts |
| TOTAL SCORE | Maximum = 100 points | |||||
The maximum score that may be obtained by the Bureau is one hundred (100) points. To be eligible for the FY 2021 PBB, the Bureau must attain a total score of at least seventy (70) points.
The Delivery Units (DUs) of eligible agencies shall no longer be ranked. However, the unit(s) most responsible for deficiencies shall be isolated. Even though the Bureau is eligible and has attained a total score of at least 70 points, the deliver unit most responsible for the criteria stated in Section II with a performance rating of below 4 shall be isolated from the grant of the FY 2021 PBB.
The unit/s most responsible (including its head) for the non-compliance with the Agency Accountabilities provided in Section IV.2 and 3 of this RMO will also be isolated from the grant of the FY 2021 PBB. Eligible DUs shall be granted FY 2021 PBB at uniform rates across the Agency, including its officials and employees. The corresponding rates of the PBB shall be based on the Agency’s achieved total score as shown below:
| TOTAL SCORE | PBB RATES |
|---|---|
| 100 Points | 65% (100% of the 65% monthly basic salary) |
| 95 Points | 61.75% (95% of the 65% monthly basic salary) |
| 90 Points | 58.5% (90% of the 65% monthly basic salary) |
| 85 Points | 55.25% (85% of the 65% monthly basic salary) |
| 80 Points | 52% (80% of the 65% monthly basic salary) |
| 75 Points | 48.75% (75% of the 65% monthly basic salary) |
| 70 Points | 45.5% (70% of the 65% monthly basic salary) |
The four (4) dimensions of Accountability shall be assessed and scored as follows:
| CRITERIA<br> AND<br> CONDITIONS | RATING | ||||
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |
| Performance Results | Met less than 80% of performance indicators of the Congressapproved performance targets for FY 2021: deficiencies due to controllable factors | Met less than 80% of performance indicators of the Congressapproved performance targets for FY 2021: deficiencies due to uncontrollable factors | Met at least 80% of performance indicators of the Congressapproved performance targets for FY 2021: deficiencies due to controllable factors | Met at least 80% of performance indicators of the Congressapproved performance targets for FY 2021: deficiencies due to uncontrollable factors | Met each one of the Congressapproved performance targets for FY 2021 (all performance indicators) |
| Process Results | No demonstrated ease of transaction | Achieved targets to ease transaction (streamlining, digitization, standardization) only for nonfrontline services | Achieved targets to ease transaction (streamlining, digitization, standardization) in less than 80% of frontline services | Achieved targets to ease transaction (streamlining, digitization, standardization) in at least 80% of frontline services | Achieved targets to ease transaction (streamlining, digitization, standardization) in all frontline services |
| Financial Result | 1-19% Disbursements BUR | 20-39% Disbursements BUR | 40-59% Disbursements BUR | 80-100% Disbursements BUR | 60-79% Disbursements BUR |
| Citizen / Client Satisfaction Survey (CCSS) Results | No submission/ Did not conduct CCSS | Average to low satisfaction rate with unresolved #8888/CCB complaints | Average to low satisfaction rate with 100% #8888/CCB complaints resolved | High satisfaction rate with 100% #8888/CCB complaints resolved | High satisfaction rate without #8888/CCB complaints |
The guidelines and procedures on the reporting of Performance Results, Process Results, Financial Results and Citizen/Client Satisfaction Results, including compliance with the Agency Accountabilities and Good Governance Conditions by the concerned BIR offices are specified in the Order.
A Department/Agency/GOCC/LWD/LGU, which, after due process by the Oversight Agency, has been determined to have committed a prohibited act shall be disqualified from the PBB in the succeeding year of its implementation.
The Civil Service Commission or Office of the Ombudsman shall file the appropriate administrative case for misrepresentation in the submitted/posted reports and requirements for the PBB, a commission of fraud in the payment of PBB and violation of the provisions of the IATF MC No. 2021-1.