UPDATES ONTHE PROCESSING OF

DIVISION PAID SALARIES

June 30, 2021
The DepEd – Division of
Negros Occidental is on the
process of improving and
updating its processes
pertaining to Division paid
succeeding salaries.
Overview
Division Memorandum No. 148 s. 2021 dated
April 19, 2021 “Updates on the Process in
payment of Division Paid Salaries”

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Objectives:
This new process aims to:

1. Expedite and update payment of salaries of

division paid personnel
2. Update the processing and payment of
remittances to other inter-agencies (BIR, GSIS,
Philhealth & Pag-ibig) to avoid incurring of
penalities
3. Monitor and update integration of division
personnel
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Background

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 Before:
March 2021
Salary

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

March 2021 Remittances

will be consolidated in
April 2021 which will be
remitted on May 2021

March 2021 Salary is processed and paid during the month of April 2021. Together with the payment of the March
2021 Salary, remittances are consolidated the same month. However, payment of the consolidated remittances are
remitted the next month May 2021 since we are doing the monthly consolidation. This causes 1-2 months delay in the
remittances which will result of penalties.
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 After:
March 2021
Salary

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

March 2021 Remittances

will be consolidated in
April 2021 which will be
remitted on the same
month
March 2021 Salary will be processed and paid during the month of April 2021 on or before 10th of the month since
deadline of the remittance in GSIS and HDMF is on the 10th day of the following month. Together with the payment of
the March 2021 Salary, remittance will be consolidated and paid the same month since none encoding again of
remittances will be made.
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• Other issues:
• Some salaries from field are being submitted late.
• PC 2020 – 0008 - Payment of Premium Contributions through the Online Payment
Facility of the EPRS
• Effective applicable period of June 2020, all premium contributions from the
Government and Private Sectors shall be made thru online facility of the
EPRS
• Exemption of Interest for delayed payments
• Newly hired employees
• Previous non-inclusion in the General Payroll of a personnel who went on a long vacation,
maternity or sick leave
• Salary Differential/Step Increment
• Personnel who were previously on preventive suspension or similar circumstances without pay
but was cleared of the charges/reinstated for employment and thus received back wages
• Last salary of an employee (Retiree/Separation from office)
• Request for exemption on the charging of interests on delayed or unremitted premium
contributions shall submit to the PhilHealth Regional/Branch/Local Health Insurance Office a
letter addressed to the PhilHealth Regional Vice President indicating therein the reason/s for the
delay and supported with the appropriate documents.
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Target TIMELINE:
Submission Processing of payroll from DPSU to PAYMENT
from
School

1st day 2nd day 3rd day 4th day 5th day 6th day 7th day 8th day 9th day 10th day

Checking of Payment of
Clustered ADAS Salaries and
III Deadline of
Remittances

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 # OF VOUCHERS/PAYEES
# OF VOUCHERS/PAYEES
PROCESS FLOW (based on January 2021 salaries)
AFTER
BEFORE
BOOKKEEPER:
• Checking of PS Claims 125 vouchers 1 transmittal per school

DPSU: 347 payees One masterfile each remittance

• Encoding of Remittances (consolidation per month) 125 vouchers (no need to re-encoding)
BUDGET:
• Obligating of PS Claims per voucher 125 vouchers 3 vouchers (ELEM, SHS and JHS)

ACCOUNTING:
• Indexing of payments (per payee and per voucher) 125 vouchers w/ 347 payees 3 vouchers (ELEM, SHS and JHS)
• NCA Monitoring per voucher 125 vouchers 3 vouchers (ELEM, SHS and JHS)
• Certifying of funds available by the Accountant per voucher and 125 vouchers 3 vouchers (ELEM, SHS and JHS)
payroll
OFFICE OF THE SDS:
• Approving of Payments by the SDS per voucher and payroll 125 vouchers with payroll 3 vouchers (ELEM, SHS and JHS)

CASH:
• Encoding of FINDES per payee 347 payees Restoring & Updating of textfile

ACCOUTING:
347 payees updating of records
• Reconciliation of FINDES vs. Actual Voucher/payroll
125 vouchers 3 vouchers (ELEM, SHS and JHS)
• Recording of vouchers of book of entry (JEV)
125 voucher with supporting documents 3 vouchers (ELEM, SHS and JHS)
• Filing and scanning of vouchers
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This updated process will maintain a MASTERLIST PAYROLL
initally taken from the Annex A.1 and Annex A.2 which will be
encoded once by the Clustered ADAS III and will be
maintained by the DPSU by monitoring.

MASTERLIST

CONSOLIDATED PAYROLL
• DETAILED BREAKDOWN OF
SALARIES
INTRODUCTION

REMITTANCE REPORT
• GSIS What is MASTERLIST?
• HDMF
• PHIC (EPRS)
• PLI DEDUCTIONS

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Who are included in the masterlist?

MASTERLIST

- All Division paid INTRODUCTION

personnel:
- Whose succeeding
salaries are still
What is MASTERLIST?
paid by the
Division Office
- Who are not yet
integrated
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 •School heads are required to submit of list of Divison paid salaries with their
corresponding remittance data to be submitted to the Clustered ADAS III
1

•Clustered ADAS III will encode the list in the google sheet provided for the
creation of MASTER LIST both for salaries and remittances
2
Initial
•DPSU will encode the necessary remittance data in each masterlist for GSIS,
HDMF and PHIC
Process
•DPSU will prepare the final masterlist to be used in preparation of payroll and
3 updating in the next month claim Creation of Payroll Masterlist
One-Time Processing
•Initial encoding will be done by the following:
•Encoding in the index of payment
•Encoding in the FINDES
4 •Encoding in the ADA Listing and Reconciliation

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Submission
Every 1st working day
of the following month,
schools are required to
submit documents/
attachments to the
clustered ADAS III
Bookkeepers for
checking and Verification
verification ADAS III are required to:
1. Check the submitted
documents as per
checklist
2. Check for any personnel
that were already
integrated in the RPSU
3. Check the number of
absences/lates reflected
in the transmittal
4. Forward to DPSU
Process/Procedure
Preparation (DPSU) FILING
1. Addition and/or
deletion of personnel 1. After payment of
needed to be updated salaries, DPSU will
2. Preparation of payroll, forward the compiled
DV and OBR based on attachments to the
the submitted Accounting Section.
attachments 2. Filing and scanning
3. Preparation of will be done after.
remittances and other
attachments required Payment
for payment
1. Processing of salaries based
on usual flow
• Obligation
• Indexing of payment
• Signature of Approving
Authority
• Generation of Findes
• Reconciliation of ADA
• Encoding in the books
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Submission
Every 1st working day
of the following month,
schools are required to
submit documents/
attachments to the
clustered ADAS III
Bookkeepers for
checking and Verification
verification ADAS III are required to:
1. Check the submitted
documents as per
checklist
2. Check for any personnel
that were already
integrated in the RPSU
3. Check the number of
absences/lates reflected
in the transmittal
4. Forward to DPSU
Process/Procedure
Preparation (DPSU) FILING
1. Addition and/or
deletion of personnel 1. After payment of
needed to be updated salaries, DPSU will
2. Preparation of payroll, forward the compiled
DV and OBR based on attachments to the
the submitted Accounting Section.
attachments 2. Filing and scanning
3. Preparation of will be done after.
remittances and other
attachments required Payment
for payment
1. Processing of salaries based
on usual flow
• Obligation
• Indexing of payment
• Signature of Approving
Authority
• Generation of Findes
• Reconciliation of ADA
• Encoding in the books
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 Process/Procedure
1. Submission
Submission
Every 1st working day • Schools are required to submit the
of the following month,
schools are required to
required documents/attachments to
submit documents/ the Clustered ADAS III EVERY 1st
attachments to the
clustered ADAS III WORKING DAY OF THE FOLLOWING
Bookkeepers for
checking and MONTH of those Division paid
verification
personnel.

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Submission
Every 1st working day
of the following month,
schools are required to
submit documents/
attachments to the
clustered ADAS III
Bookkeepers for
checking and Verification
verification ADAS III are required to:
1. Check the submitted
documents as per
checklist
2. Check for any personnel
that were already
integrated in the RPSU
3. Check the number of
absences/lates reflected
in the transmittal
4. Forward to DPSU
Process/Procedure
Preparation (DPSU) FILING
1. Addition and/or
deletion of personnel 1. After payment of
needed to be updated salaries, DPSU will
2. Preparation of payroll, forward the compiled
DV and OBR based on attachments to the
the submitted Accounting Section.
attachments 2. Filing and scanning
3. Preparation of will be done after.
remittances and other
attachments required Payment
for payment
1. Processing of salaries based
on usual flow
• Obligation
• Indexing of payment
• Signature of Approving
Authority
• Generation of Findes
• Reconciliation of ADA
• Encoding in the books
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Submission
Every 1st working day
of the following month,
schools are required to
submit documents/
attachments to the
clustered ADAS III
Bookkeepers for
checking and Verification
verification ADAS III are required to:
1. Check the submitted
documents as per
checklist
2. Check for any personnel
that were already
integrated in the RPSU
3. Check the number of
absences/lates reflected
in the transmittal
4. Forward to DPSU
Process/Procedure
Preparation (DPSU) FILING
1. Addition and/or
deletion of personnel 1. After payment of
needed to be updated salaries, DPSU will
2. Preparation of payroll, forward the compiled
DV and OBR based on attachments to the
the submitted Accounting Section.
attachments 2. Filing and scanning
3. Preparation of will be done after.
remittances and other
attachments required Payment
for payment
1. Processing of salaries based
on usual flow
• Obligation
• Indexing of payment
• Signature of Approving
Authority
• Generation of Findes
• Reconciliation of ADA
• Encoding in the books
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 Process/Procedure
1. What to do, check or verify?

• Clustered ADAS III will check and verify the

documents submitted from the schools for
completeness based on the checklist
provided.
• Checking of Absences and/or Lates will also
Verification
ADAS III are required to:
be checked by the Clustered ADAS III
1. Check the submitted
documents as per
reflected in the transmittal prepared by the
checklist Schools.
2. Check for any personnel
that were already • After checking, Clustered ADAS III will
integrated in the RPSU
3. Check the number of forward the documents to the DPSU for
absences/lates reflected
in the transmittal processing.
4. Forward to DPSU
No. of Days processing: 1 to 2 days

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Submission
Every 1st working day
of the following month,
schools are required to
submit documents/
attachments to the
clustered ADAS III
Bookkeepers for
checking and Verification
verification ADAS III are required to:
1. Check the submitted
documents as per
checklist
2. Check for any personnel
that were already
integrated in the RPSU
3. Check the number of
absences/lates reflected
in the transmittal
4. Forward to DPSU
Process/Procedure
Preparation (DPSU) FILING
1. Addition and/or
deletion of personnel 1. After payment of
needed to be updated salaries, DPSU will
2. Preparation of payroll, forward the compiled
DV and OBR based on attachments to the
the submitted Accounting Section.
attachments 2. Filing and scanning
3. Preparation of will be done after.
remittances and other
attachments required Payment
for payment
1. Processing of salaries based
on usual flow
• Obligation
• Indexing of payment
• Signature of Approving
Authority
• Generation of Findes
• Reconciliation of ADA
• Encoding in the books
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Submission
Every 1st working day
of the following month,
schools are required to
submit documents/
attachments to the
clustered ADAS III
Bookkeepers for
checking and Verification
verification ADAS III are required to:
1. Check the submitted
documents as per
checklist
2. Check for any personnel
that were already
integrated in the RPSU
3. Check the number of
absences/lates reflected
in the transmittal
4. Forward to DPSU
Process/Procedure
Preparation (DPSU) FILING
1. Addition and/or
deletion of personnel 1. After payment of
needed to be updated salaries, DPSU will
2. Preparation of payroll, forward the compiled
DV and OBR based on attachments to the
the submitted Accounting Section.
attachments 2. Filing and scanning
3. Preparation of will be done after.
remittances and other
attachments required Payment
for payment
1. Processing of salaries based
on usual flow
• Obligation
• Indexing of payment
• Signature of Approving
Authority
• Generation of Findes
• Reconciliation of ADA
• Encoding in the books
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3. What to prepare?
• DPSU will prepare a monthly REPORT
OF ADDITION/DELETION OF DIVISION
PAID PERSONNEL.
• DPSU will update those Division Paid
personnel that needed to be added or
deleted based on the report.
• DPSU will prepare the DV and OBR
based on the final payroll prepared
from the MASTERLIST
• DPSU will prepare the remittances for
HDMF, PHIC and GSIS (no need to
encode)
Process/Procedure
Preparation (DPSU)
1. Addition and/or
deletion of personnel
needed to be updated REPORT OF ADDITION AND/OR DELETION
2. Preparation of payroll,
- This report will inform the users of who
DV and OBR based on
the submitted from the previous payroll will be
attachments
deleted or added.
3. Preparation of
remittances and other - This report will be used as basis for
attachments required
updating the records of the following:
for payment
 DPSU: who to add or delete in the
MASTERLIST PAYROLL
 CASH: who to add or delete in the
FINDES Report
 LOGGER: who to add or delete in the
indexing of payments
 RECON: who to add or delete in the
reconciliation of ADA after FINDES
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 Process/Procedure
Preparation of Remittances:
1. GSIS
• Updating of MASTERFILE for any Preparation (DPSU)
changes to be made 1. Addition and/or
• Uploading of GSIS Masterfile deletion of personnel
needed to be updated
remittance to eBIS (less or to no 2. Preparation of payroll,
DV and OBR based on
clarifs to be expected since the the submitted
attachments
same data will be used) 3. Preparation of
• Generation of Summary of Total remittances and other
attachments required
to be used in payment of the for payment
remittance. Total personnel share
should be equal in the total
deduction reflected in the payroll
• Preparation of DV and OBR for
processing

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 Process/Procedure
Preparation of Remittances:
1. HDMF
• Updating of MASTERFILE for any Preparation (DPSU)
changes to be made 1. Addition and/or
• Emailing of Remittance List to deletion of personnel
needed to be updated
PAG-IBIG for validation 2. Preparation of payroll,
DV and OBR based on
• After validation, preparation of the submitted
attachments
DV and OBR for payment 3. Preparation of
remittances and other
attachments required
for payment
Preparation of Remittances:
Process/Procedure
1. PHIC
• Updating of MASTERFILE for any
changes to be made in the ePRS Preparation (DPSU)
• Generation of SPA (Statement of 1. Addition and/or
deletion of personnel
Premium Account) as basis for needed to be updated
payment by the bank 2. Preparation of payroll,
DV and OBR based on
• Generation of PEPRL (Preliminary the submitted
attachments
Employees Premium Remittance 3. Preparation of
List) as additional supporting remittances and other
attachments required
documents for payment
• Preparation of DV and OBR for
payment
• After payment has been made,
PhilHealth Acknowledgement
Receipt (PAR) Posting will follow
by posting the Official Receipt
Number, Official Receipt Date,
etc. in the ePRS

Submission
Every 1st working day
of the following month,
schools are required to
submit documents/
attachments to the
clustered ADAS III
Bookkeepers for
checking and Verification
verification ADAS III are required to:
1. Check the submitted
documents as per
checklist
2. Check for any personnel
that were already
integrated in the RPSU
3. Check the number of
absences/lates reflected
in the transmittal
4. Forward to DPSU
Process/Procedure
Preparation (DPSU) FILING
1. Addition and/or
deletion of personnel 1. After payment of
needed to be updated salaries, DPSU will
2. Preparation of payroll, forward the compiled
DV and OBR based on attachments to the
the submitted Accounting Section.
attachments 2. Filing and scanning
3. Preparation of will be done after.
remittances and other
attachments required Payment
for payment
1. Processing of salaries based
on usual flow
• Obligation
• Indexing of payment
• Signature of Approving
Authority
• Generation of Findes
• Reconciliation of ADA
• Encoding in the books
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Submission
Every 1st working day
of the following month,
schools are required to
submit documents/
attachments to the
clustered ADAS III
Bookkeepers for
checking and Verification
verification ADAS III are required to:
1. Check the submitted
documents as per
checklist
2. Check for any personnel
that were already
integrated in the RPSU
3. Check the number of
absences/lates reflected
in the transmittal
4. Forward to DPSU
Process/Procedure
Preparation (DPSU) FILING
1. Addition and/or
deletion of personnel 1. After payment of
needed to be updated salaries, DPSU will
2. Preparation of payroll, forward the compiled
DV and OBR based on attachments to the
the submitted Accounting Section.
attachments 2. Filing and scanning
3. Preparation of will be done after.
remittances and other
attachments required Payment
for payment
1. Processing of salaries based
on usual flow
• Obligation
• Indexing of payment
• Signature of Approving
Authority
• Generation of Findes
• Reconciliation of ADA
• Encoding in the books
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4. Payment Process/Procedure
• BUDGET: obligation of the payroll for the month
• INDEXING OF PAYMENT: Incharge will index the
individual payees listed in the payroll based on the
previous payroll (COPY-PASTE) unless otherwise there
are changes to be made based on the Report of
Addition and/or Deletion provided.
• SIGNATURE OF APPROVING AUTHORITY: payroll will be
certified by the Accountant and approved by the SDS
• GENERATION OF FINDES: Cash Section will prepare the Payment
FINDES by restoring/updating the textfile for any 1. Processing of salaries based
changes to be made based on the Report of ADDITION on usual flow
• Obligation
and/or DELETION • Indexing of payment
• RECONCILIATION: Incharge will reconcile actual payroll • Signature of Approving
Authority
from the FINDES (copy-paste from the previous • Generation of Findes
• Reconciliation of ADA
reconciliation and apply any changes to be made) • Encoding in the books
• JEV: incharge will encode the payroll in the eFRS and
forward to the incharge of filing
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Submission
Every 1st working day
of the following month,
schools are required to
submit documents/
attachments to the
clustered ADAS III
Bookkeepers for
checking and Verification
verification ADAS III are required to:
1. Check the submitted
documents as per
checklist
2. Check for any personnel
that were already
integrated in the RPSU
3. Check the number of
absences/lates reflected
in the transmittal
4. Forward to DPSU
Process/Procedure
Preparation (DPSU) FILING
1. Addition and/or
deletion of personnel 1. After payment of
needed to be updated salaries, DPSU will
2. Preparation of payroll, forward the compiled
DV and OBR based on attachments to the
the submitted Accounting Section.
attachments 2. Filing and scanning
3. Preparation of will be done after.
remittances and other
attachments required Payment
for payment
1. Processing of salaries based
on usual flow
• Obligation
• Indexing of payment
• Signature of Approving
Authority
• Generation of Findes
• Reconciliation of ADA
• Encoding in the books
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Submission
Every 1st working day
of the following month,
schools are required to
submit documents/
attachments to the
clustered ADAS III
Bookkeepers for
checking and Verification
verification ADAS III are required to:
1. Check the submitted
documents as per
checklist
2. Check for any personnel
that were already
integrated in the RPSU
3. Check the number of
absences/lates reflected
in the transmittal
4. Forward to DPSU
Process/Procedure
Preparation (DPSU) FILING
1. Addition and/or
deletion of personnel 1. After payment of
needed to be updated salaries, DPSU will
2. Preparation of payroll, forward the compiled
DV and OBR based on attachments to the
the submitted Accounting Section.
attachments 2. Filing and scanning
3. Preparation of will be done after.
remittances and other
attachments required Payment
for payment
1. Processing of salaries based
on usual flow
• Obligation
• Indexing of payment
• Signature of Approving
Authority
• Generation of Findes
• Reconciliation of ADA
• Encoding in the books
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 Process/Procedure
5. FILING
FILING
• DPSU will compile the submitted attachments. 1. After payment of
salaries, DPSU will
Once compiled, they will forward it to the forward the compiled
attachments to the
Accounting Section.
Accounting Section for filing and scanning. 2. Filing and scanning
will be done after.
• In lieu of the signtures of the Division paid
personnel in the payroll, processed and transacted
Findes and LDDAP ADA from the bank will be
attached as proof that their salaries were credited
in their bank accounts.

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 Checklist:
Required documents to be submitted:
1. Transmittal (See Annex B)
2. Annex A.1 and A.2 (if there are additional employees only)
3. Certified photocopy of Appointment
4. Duly Accomplished Daily Time Record
 If with travel, attach Certified Photocopy of Travel Order and
Appearance
 If with leave, attach Approved Form 6
 If with Work-from-Home, attach Approved Work Week Plan
5. Certified photocopy of Plantilla
6. Certification that the employee/s are not yet integrated in
the RPSU
7. Certified Photocopy of Transmittal/Tracking Doc of
Integration
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8. Loan Collection List for those who have loans from PLI
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 Deadline of Submission

Every 1 st

WORKING DAY of
the following
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 Exclusion
> First Salaries

• First salary claims should not be included in the masterlist payroll since it is usually
paid depending on the releasing of appointment, completion of remittance data
needed or any other documents needed
• Personnel will be included until such time their salary is updated
• First salaries will be processed based on previous process based on Division Order
No. 001 s.2019 “Implementing Guidelines, Documentary Requirements for PS and
MOOE Claims, Authorized Signatories, Schedules and Sanctions for Late Submission
of Schools Cash Advance and Liquidations”

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 Advantages and Disadvantages
Advantages: Disadvantages:
• This will update the payment of our division paid • Preparation of payroll is dependent to the submission
salaries of required documents from the field
• This will update our remittance to BIR, GSIS, PHIC and
HDMF
• This will eliminate or minimize claims in terms of:
• double payment and/or non-payment
• erroneous data encoded especially in the
remittances
• Redundant encoding of names and other data
needed every month
• Lesser vouchers and other documents needed to
be signed by authorized signatories
• Lesser vouchers and other documents to be filed
and scanned
• Erroneous computation
• Lesser papers to be consumed/used
• The Masterlist may be used in the payment of Other
Benefits, Bonuses and Allowances
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 Dates to Remember:
DEADLINE REPORT
Annex A.1 and A.2
April 22, 2021 List of Division paid personnel per school with their corresponding
data

April 22-27, 2021 Encoding of Clustered ADAS III in the google sheet

April 28, 2021 Submission of Final Report (MASTERLIST) to DPSU

Submission of Documentary Requirements for the month of APRIL

May 3, 2021 2021 Salary
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