I - 12976 Sepublic of Oe SDftfmtueg

Depertmart of @Uucution
OFFICE OF THE UNDERSECRETARY FOR FINANCE

MEMORANDIIM
oIJF-2022-0,644

TO RDGIONAL DIRDCTORS
SCHOOLST DTVISION SI'PERINTENDENTS
SCHOOL HEADS
ALL OTHERS CONCERNED

ATTENTION Chief, Bureau of Human Resource and Organizational Deuelopment

(B H RO D ) -Pers onnel Diui.sion
Chiefs, Regional Administratiue and Finance Diuisions
Heads, Regional Pagroll Seruices Unit (RPSU)
Heads, Schools Duision Administratiue Unit
Heads, Schools Diuision Finance Unit
Regional and Schools Diuision Human Resource Management Olficers
Schnol Heads of Implementing Unit Secondary Schools [U-SS/
De signated Ag ency Authorized OJficers
D e sig nate d D ep Ed Veifiers

FROM ANNALYN M. SE1IILLII

Undersecretary for Finance

ATTY. OMAR ALE'(ANDER V. ROMERO

Assistant Secretary for Finance

SUBJECT RIITERATION OF DIRICTTVES ON THE VERIFICATION OF

DEDUCTIONS TO BE INCORPORATID IN THE PAYROLL
PROGRAM

DATE NOVEMBER 28, 2022

1. This is to reiterate the directives on the verification process for loans and other
financial obligations applied for by DepEd personnel, to ensure that the net take-
home pay (NTHP) thereof is maintained at the amount required by law (i.e., provision
on Authorized Deductions, General Provisions, General Appropriations Act IGAAI).
For this yetr, the NTHP threshold must not be lower than Five Thousand Pesos
(PS,OOO.OO) after deducting the financial obligations (mandatory and non-mandatory)
from the monthly salaries of DepEd personnel. Despite the designation of DepEd
verifiers, however, cases of bumping off of existing payroll deductions, due to non-
compliance with aforementioned directives, are still reported.

2. A11 concerned personnel (payroll processors, Agency Authorized Officers

[AAOs], Human Resource Management Officers [HRMOs], Pag-IBIG endorsers and
Verifrers) are strictly enjoined to obserwe the verification process mandated under the
unnumbered Memorandum dated August 17, 2O2O (Annex "A") and DepEd Order
No. 20, s.2O21 (Annex "B").
,lt
2lF Rizal Building, DepEd Complex, Meralco Avenue, Pasig City
Telephone No.: (02) 8633-9342, Fax No.: (02)8638-3703; Email Address: usec.financebpm@deped.gov.ph
3. The verification process ensures that frnancia-l obligations to be incorporated
in the payroll program are within the Net Take Home Pay (NTHP) of DepEd personnel.
The same aims to:

a. Eliminate the practice of going from one lender to another using the same pay
slip for a certain month;
b. Stop the bumping off of salary deductions already incorporated in the payroll,
due to the approval of unverified loan applications, particularly those granted
by the GSIS, PagJBIG, Land Bank of the Philippines (LBP) and DepEd
Provident Fund;
c. Prevent the designated AAOs and HRMOs from recommending the approval of
loans without the NTHP verification done by the designated DepEd Verifier;
d. Cleanse t1:e payroll of Undeducted Obligations due to loans approved beyond
the capacit5r to pay of the DepEd personnel; and
e. Unburden DepEd personnel with penalties and additional interest from
unpaid frnancial obligation s.

4. Further, please be reminded that verification and assessment to be made by

the AAOs, Verifiers and loan endorsers shall be non-dlscretloaanr per
Memorandum OUF 2O2O-7lA dated December ll,2O2O (Annex "C"). Applications
for loan and/or insurance/mutual aid or benefit system membership must not be
recommended for approval by the verifier to the concerned entity if the corresponding
amount for deduction will lower the NTHP of a DepEd personnel to an amount below
the required threshold in the GAA.

5. The Heads of RPSUs are also instructed to exclude billings from the accredited
entities under APDS if not coursed through the verification process.

6. AAOs, Verifrers, loan endorsers and the Heads of RPSUs are directed to
coordinate with one another to ensure that applications are properly recorded, and
only authorized deductions are incorporated in the payroll.

7 . For strict complialce

^,,,:[H$afrM#a""
Assistant Secretary for Finance Und for Finance

Eiil#F.:i.'J$',$:F t
D EC 05 2022 I
lt
 3rp[t{tof tts?Dfl&ptur,
De$rtmefi of @luution
OFFICE OF THE UNDERSECRITARY FOR FINANCE

MEMORANDUM

TO ALL REGIONAL DIRECTORS

SCHOOLS DIVISION SUPERINTENDENTS
DIRECTOR IV, BUREAU OF HUMAN RESOURCES AND
ORGANTZATTONAL DEVELOPMENT (BHROD)

ATTENTION Regional Chiefs of Finance and Administratioe Dioisions

Offi cer-ln-Char ge, P ersonrul D ioision, BHRO D
Regional and Schools Diaision Human Resource Management Offcers
School Heads of Implementing Unit (IU) Secondary Schools
Heads of Regional Payroll Seraices Unit
Heads of Einance and Administrakoe Unit, Schools Dioision Offces
D esignate d Agency Authoize d Offcers
D e si gnate d D epE d V erif er s

FROM SEVILLA
U lbr Finance

G. ABCEDE
Assistan Secretary lbr Finance

SUBJECT VERIFICATION OF LOAN AMORTIZATIONS TO BE

INCORPORATED IN THE PAYROLL FOR SALARIES OF DEPED
PERSONNEL

DATE August 77,2O2O

1. Reports have reached this Office that there are designated Agency Authorized Officers
(AAOs) and Human Resource Management Officers (HRMOs) who continuously recommend the
approval of GSIS, HDMF (Pag-IBIG), Land Bank of the Philippines (LBP) and DepEd Provident
Fund loan applications of DepEd personnel without the NetTake Home Pay (NTHP) verification by
the designated DepEd Verifier. This practice resulted in the bumping off of other loan amortizations
already integrated in the payroll. (See Attachments A1 to A4).

2. Accordingly, this Office reiterates the directives in DepEd Order No. 14, s. 2019 titled
" Guidelinesfor the Implementation of the P5,000 NTHP for Department of Education Personnel for Fiscal
Year 2019," Part IV (Procedures), Item 6.b of the Enclosure quoted below, thus:

'6. ln accordance with the abooe-cited proztisions in the FY 2019 GAA and the consequent rules
promulgated by the Department, deductions will be intey

2/F Rizal Building, DepEd Complex, Meralco Avenue, Pasig City

Telephone No.: (02) 8633-9342; Fax No.: (02) 8638-3703; Email Address: usec.financebpm@deped.gov.ph
 arg[ultof ttr?rftfiotuei
Daprrtmmt of @lucutfon
OFFICE OF THE UNDERSECRETARY FOR FINANCE

a. xxx

b. All prospectiae salary deductions in faaor of entities falling under categoies (b), (c), (d), (e),
and (fl cooered by Section 52, as well as non-mafdatory co,ntibytions and loan pa-vments to
the GSIS and HDMF, must undergo the procgss.for NTH\ aerificatio.n descibed in 4nrux
"8" $or Enclosure 2) and Anrcx "C" (for Enclosure 3l qf DepEd Ordcr No. 18. s. 2018. or
an ap?licable.aariation thereo!, pior to being billed and subsequently integrated in the
payroll;" (underscoring supplied)

3. For ready reference and guidance, attached are copies of the Process Flows regarding NTHP
verification by the designated DepEd Verifiers. (See Attachments 81 to B11).

4. The said verification processes ensure that only financial obligations within the NTHP of
DepEd personnel are incorporated into the payroll to:
a. eliminate the practice of going from one lender to another using only one pay slip for
a certain month;
b. stop the granting of loans by GSIS, Pag-IBIG, LBP and DepEd Provident Fund
recommended by designated AAOs and HRMOs without the NTHP verification by
the designated DepEd Verifier;
c. cleanse the payroll of Undeducted Obligations due to loans approved beyond a
DepEd personnel's capacity to pay; and
d. unburden borrowers with penalties and additional interests on loans.
5. Designated AAOs and HRMOs found to recommend the approval of application for loans
from GSIS/PagJBIG/LBP/DepEd Provident Fund without prior confirmation by the designated
DepEd Verifiers of the school/division/region despite this reminder shall be dealt wittr accordingly.

6. For strict compliance.

,furfu R.F.F.ABCEDE

Enclosures: As stated

/eamd

2/t Rizal Building, DepEd Complex, Meralco Avenue, Pasig City

Telephone No.: (02) 8633-9342; Fax No.: (02) 8638-3703; Email Address: usec.financebpm@deped.gov.ph
 I

ATTACHMENT A-1

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fotli:ip."r.:1r.,&i

il .tl'i".,r

Pay Slip for June 2020

A - PLI loan amortization already incorporated and deducted in the pay slip on June 2019

B - Bumped off by GSIS Conso-Loan amortization incorporated on November 2019

 ATTACHMENT A-2

Wpr i n

iiiwn-s*

i,:. l. ; i )n'i-r'lili,i*r

Pay Slip for January 2020

A - PLI loan amortization already incorporated and deducted in the pay slip on September 2019

B - bumped off by GSIS Conso-Loan amortization incorporated on January 2020

 ATTACHMENT A.3

JUNE 2O2O

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lur.S hi l0f I
lfit:
[rrlars m-
bt
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&{* lrq(a'rtrli t{'[i't*
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&lrr- l|h lr*ntis*

A
filrl lrirrtic*: it.llt *t

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JULY 2O2O
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SIJ}

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I,I IIT $,t};m

A- PLI loan amortization already incorporated and deducted in the pay slip on April 2020

B - Bumped off by Pag-lBlG Multi-Purpose Loan amortization incorporated on July 2020

 ATTACHMENT A.4

FEBRUARY 2O2O

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l$* ta. t*t *f frlrer*r $i&

ir*
l*,${* t 8r* $

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MARCH 2O2O

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iir:- . * i-

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Itrt r 'i

A - PLI loan amortization already incorporated and deducted in the pay slip on January 2020

B - Bumped off by Pag-lBlG Multi-Purpose Loan amortization incorporated on March 2020

 ATTACHMENT B-1

Process Flow for the Verification of Net Take Home Pay (NTHP)
By DepEd Verifiers Under the Department's Automatic Payroll Deduction System

FOR LOANS TO BE GRANTED BY APDS ACCREDITED PRIVATE ENTITIES

INCLUDING TANDBANK OF THE PHILIPPINES

Eorrqrlr tffdcr \Hfllrr

kEenBlaEst

hEr
q!.fyb

pas883
SE lrrn
Mcoa O€ rtl *ftr
0gsn,
f nct. ifrrms tE 8flrortcr

sEEN

rcarils Eiltf

rrdtoUEVertrerlb

Bong*er rS fiG
s*alumnd

ld€r, @v fte

trl rlt*
rPg& han u|d
re*Ei6€ Foceeds o ttE
Eonor€r

rclcefc.
It $c rnontdy loan arnortlnt$r
cfifiothaffirnmodffid inuta
lF06r lrfurn tlx Sfirxrrs thdt
tfE hilr clrflst be grrntsd
 ATTACHMENT B-2

Process Flow for the Verification of Net Take Home Pay (NTHP)
By DepEd Verifiers Under the Department's Automatic Payroll Deduction System

FOR INSURANCE PREMTA/MUTUAL AtD SYSTEM CONTRTBUTIONS

TO BE APPLIED BY DEPED PERSONNET FROM APDS ACCREDITED ENTITIES

Emplo1cs !€iditdEnUB Verifier

pasei tfte
(i6l8dflI sfnprdriDkur
ffi S and dglstterer
tItG

If nol ffrffiB lhe Emdqe

lipb thr
retrnl$ tE tilfre

E fitl6e'nalbtlc

ard crtr'c Apdc*.

hy SElcscd"

€r*y, copy

APOS:

Il tfE rfisilflly drdurbffi oErrflot

be *coil'fiod.tsd h tht tPOfi t
Informtte Enflqu that d*
t,firot b.orrntsd
 ATTACHMENT B-3

Process Flow for the Verification of Net Take Home Pay (NTHP)
By DepEd Verifiers Under the Department's Automatic Payroll Deduction System

FOR LOANS TO BE GRANTED BY DEPED PROVIDENT FUND

Eortosq PFl.ofilrrocrsr Vertllcr

orryind LD6n

pacses
loan

U not hfums tfie Bofioir€r

Borp$rer, and r&"rns

pay dip to Sn

loan
eralmted Loan

rmlttl$y

can be tE
APD6: Aprrq/e tn€ han ard
rcffifinE$d tfn rdtase of Sr
loan proceeds. I'lotify ttE
Vertfter d lhe loan rehase.
Ifthe
tn
 ATTACHMENT B-4

Process Flow for the Verification of Net Take Home Pay (NTHP)
By DepEd Verifiers Under the Department's Automatic Payroll Deduction System

FOR LOANS TO BE GRANTED BY GOVERNMENT SERVICE INSURANCE SYSTEM (GS|S)

BORROWER AAO VER:FIER

File applkaim
Wirdoss
Sy$tem

ell types of loan

end
tqr lotheVarifiar.
Tg lom wath no

eolnpute if tha
arnodizrtifrt cgl
SFilrgh
on Fay
afrd
lh6 Le{ger.
Bmomr lo€n in th$
wrilication
ttlAAO.

I Dls€pprov€ loan
bas6d on Vertfier'$ e.mall.
GSIS wlll ssnd tsxt
conltrmslon to bofrousr.

NOTE: AAO alrall rand lhr monthly

r;polt of tll approvid lorns to tta
vrdflrr tof thi lallir to updrta tlrG
Btrtur of l,ha trsnracllon ln thc Lcdgor.

Applbr b a[ a8lg reducti to bt

vcrlflcd.
 ATTACHMENT B-5

Process Flow for the Verification of Net Take Home Pay (NTHP)
By DepEd Verifiers Under the Department's Automatic Payroll Deduction System

FOR HDMF PRODUCTS WITH MONTHLY AMORTIZATION INDICATED

BORROWER PAG-IBIGLOAi{ VERIHER

ENDORSER
filed frm

E-mail the detaik st

Bsrovs atd logn/product to
tta Veriffe.
authenthity
and rf tha monrhry
can b€
thrwg6 deduclion by
the
lf monthly dnducti$n cgt b.h
accommodeled thrcugh a , .-r,, rr,, ,l
sdry dedrction, cartify the

File the application at Pag:

IBIG

tf montl& dedudion canml

bi accomrnodatBd lhrough
sahry d€ducuon. noie the
appica[on $,ith:

&sappm@dueto:

HOTE: PLEsfirll scr$trc mon$ly

rportot sll etrFloYcd laanr to thc
VGrltlGr forthr l.ttar t6 uldlti tha
statu$ of thr trensectlon In ttc Lcdgu.

*ppllcs to all HBiIF producb to be

Ycdflcd.
 ATTACHMENT 8-6

Process Flow for the Verification of Net Take Home Pay (NTHP)
By DepEd Verifiers Under the Department's Automatic Payroll Deduction System

FOR GSrS FINANCTAL ASSISTANCE IOAN (GFAL)

BORROWER AAO VERIFIER

rsXhs

and toen ?0
Check aUtnnir*g of pay sb. tt
euthenlic, hg Ih€ tsono*.qr frcllgfr
*6 Varifie& Lsqw md a-rndl ttc
AAO tH *le p€y sh b adher*ic" lf
tld.irh*th, o-tnail $le AAO lh*
fpey *lip iBsdherilic, cortity &B

F{e fie agplicetkn d GSIS.

$povS n&[!8
 ATTACHMENT B-7

Process Flow for the Verification of Net Take Home Pay (NTHP)
By DepEd Verifiers Under the Department's Automatic Payroll Deduction System

FOR GFAL + RENEWAL OF DUE AND DEMANDABLE (DND) CONSO-LOAN

WITHOUT UNDEDUCTED OBLIGATIONS

BORROUIIER AAO VERIFIER

GFAL * Fib epp{icstion et CSIS br
e6fl ti{iy6 cofi rputratilm
Como.l,.or.r t ewGFS l{oo*
Subrnit *pp*icellon ta AAO wflh
[vsa. {3} nnntfie pay slip fo{
cartifuatiofi
Chsok colnpb$ns8s d
requirernente. tf inowrq:lefio, rdum
sfF{lc.ction io Borio$rut f compL{s,
a-msil Veriliar for d{tf}arihity ot pay
dip. end;
GftL , TeSgng ol rrlonlt*y
rmortieetroir
Cmao-tost -) \Hifiirn ol ntontl&
smofib&rand brrr*o, loen
Chaeh [uthsfiti$fiy sf pEy BlF" f nor
dulh€nlio. s.ndl AAQ that psy sllp
i€ ool auttrsrth, ll *rhortlio,

d{itaik snd rensactione in

Verifior's

It err!flot bo sc.ofirirlodrbd, B-rneil

tb€AAO lhat th6 trens*tion csonol
bs sccofilmsd*ted- lfa*n be
icto{nrlrodsttd, ti$ fte 6ono$&r
*nd loen iflth6 Lad€tff end €*rnsil
AAO thd lhe lr8lrsacllon can !o
aeoommodgkd,
Apgramd:
SFAL )
C6{tif, Sro ryplication
Cooro{oan + Appaore
C$,$ vdll s6nd taxl corrlirrnstioo Io
bororrcr
Fibtln apglicdion st GSIS {..........-I
0hryoodr
€FtL + f.l(ts tltc aN*c*lion with
Oisfirp.?rsddrF ror

Como-larn ) GSIS will cend iE$

co*rf rmation to bono*€r
 ATTACHMENT B-8

Process Flow for the Verification of Net Take Home Pay (NTHP)
By DepEd Verifiers Under the Department's Automatic Payroll Deduction System

FOR GFAL + RENEWAL OF DND CONSO-LOAN

WITH UNDEDUCTED OBLIGATIONS

BONROtIl,BR A.AO VERIFI€R

GFAL + Filr spdicaioo d GSIS
for lgfitsitjva cornputdion
Catro{,osr +GW@PSXIGk
to AAO wittr
pry sltp for

Ch€ck cornpats*s€s ol
oquircmar*r. li lrr*mgdt, mlr.rn
spdicst'rqn io B*riq6rcr" !f complete,
o-nra* Vwifiq. for au{ranli*ig ol pay
slip, and:
SPiL i Ta*S@ af nmrlHy
srnortbsffori
Canro{om )
Chact a.trhanthily d pay JF" lf
aulhcntic, tag ill€ Bcro'rer
thrnogfi lhs Vfiif€{'s Ledgar an{
er.mdl tha AAO Srd &e pay slp ls
authefitic^ lf nci zuthentic, e'srdl
the AA0 thd rhe pry dip k mt
aulhontlc.

Appromd:
€FlL, C€rtfyfils*plhfliflt
Coruo-lann +lApprwc
GSIS wr$ ' rsd text
ls
FilB lhg s G$18

Oieappuwd:
Gf L -) nde thr appkadon
udtr :
&sqprovct! e*ato:

Corno-Loen ? SSI$ rtill esnd

tes cfifirmE$ioc lo bon6r6tr
 ATTACHMENT B-9

Process Flow for the Verification of Net Take Home Pay (NTHP)
By DepEd Verifiers Under the Department's Automatic Payroll Deduction System

FOR RENEWAL OF CURRENT GSIS CONSO-LOANS WITH UNDEDUCTED OBTIGATIONS;

AND EMERGENCY/CAIAMITY LOAN WITH UNDEDUCTED OBTIGATIONS (SAME PROCESS FIOW)

AAO VERIFIEI
Flle through

Check losn ap$icalion at

E+nail
of the
loan to th€

Compute if fn montt*y
amortization car be
arcommod&d tvough
salary dedudhn based
pay dip datails and
oMot FDA-201&0011 /

t
lf can

and trs
LedSer ard *mail the
AAO that
carr
noL
arnortization cannot
emnmodated.
Approve l Disapprove
loan. GS|Swill send text
 ATTACHMENT B-10

Process Flow for the Verification of Net Take Home Pay (NTHP)
By DepEd Verifiers Under the Department's Automatic Payroll Deduction System

FOR HDMF CATAMTTY/EMERGENCY LOAN WITH UNDEDUCTED OBLTGATTONS

AORROWER PAG.IBIG VERIFIER

Duly fr{Ed orlt PqrlBlG

CElil'ity Lffii Appltcafibn
HCIP'SLFTSS (VrB, 0$AlE)

lhs defa,b d the

aild ioan to ths

{ $a rnffo{y
C{.no{rto
rnstizalkn cf,i be
mqnrrcd*qd tlrcugn 6dry

s013, il c{l bE

tas
and e-rndllhE
can bs
ll rrct e-{nafr Rte
PtE th€t rruftdin cannot ba
ffinrrpd#,
ll apprrovedr
Cerify the appliffition
File the appl[cation d Pa*
IBIG
lf mt, nc[*SrE Wptlcation
wilht
Osapprawdduo to:
 ATTACHMENT B-11

Process Flow for the Verification of Net Take Home Pay (NTHP)
By DepEd Verifiers Under the Department's Automatic Payroll Deduction System

FOR HDMF HOUSING IOAN

EORROWEB PAG.IBIG LOAI{ \&RIFIER

Et{DORSER {PrEl
Presrurt pgy fdp to Pl5 tr
cadfcaha
E*md fi6 ddatr d Srs
Esrqmr ild loan to the
Vaifisr.
Ch6ck su0
anthenlb,

csrily rlE paf $i0

lndic*s p€ndlrE losn
I

apdceiioc ilily.
nh fie apdicdiofl to Pag-lBtG
It rEl, nsas r(th :
dus ic:
 CORRECTED COPY

*mutlic Sbiliwtn*
ot t$r

Do$rrtlrcnt of Glrcetior

?7 illY eoil
DepEd ORDER
No.020, e. 2O21

tsTtrAIICED OT'IDDilJIIES OIT ACCNEDTT*rIOIr'AT.ACCRMMA"ION

OT PNxvA]rT EffiItlIBS UTDER TEE AINSUTTIC PAY'ROI.t
DEDUCnOT g?sTm
"AOc*.rX
To: Undersecretarie s
Assistarrt Setetaries
Bureau aad Sepicc Directors
Regional Directore
Sclrools Divisioa Superintendents
Rrblic and Private Elea ntary and Secondary $chool Heads
All Othsre Concerned
1. For inforuation and guidance of all concemed, the Department of Education
{DepBd} iesues thc enclosed Slhrrccd Guldallrrel oa rlccrcdttattani/Ra-
Accrodltetloa of Prlyetc Enttttar urdcr the Autorstlc nryrott DcducHol
Syrtea {APml Progren.
2. DepDd slrall rcgulate tlre use sf its APDS to facilitate and ensure orderly
implementation of salary deductions authorized by law, adherence to legal
limitarions on salary deductions, and protection and promotion of the welfsre of all
teachers and employees, by addressing the iseues and cancems both Iiom internal
and external stakeholdcrs and limiting the disputes regarding issues related to salary
deductions.

3. These reviscd guidelines shall apply to the following:

a. Private entitieEauthoriaed undcr existing larrs to be paid through

salary deductlons and apptying to participate in tbe AFD$ at the
national, regional, schools division, and school lanels; and

b. All DepEd officials and employees who are in actual service at the
central, regional and schools division ofrEs, including schools.

4. DepEd Order No" 18, s. 3O18 titled Rernsed Gurrdelines on Arereditation/8e-

Axreditation of Prirae Entitie$ under the Automatic Pcyroll Deduction Sltsfem {APDS)
fugmm" and all earlier DepEd issuances on the sane subject are repealed. All other
rules, regulatians, and issuenma, wtridr are inconeistent with these guidelines are
repcaled or modified accordingly.

5. These guidelin* shail take effect upon posting on the DepEd website, and in
O{ficial Gszette and/or two nswapapcrs of general circulation, and raust be registered
at the Office of tl:e National Arlrninistrative Register (ONAR), College of Law,
University of the Philippines, Diliman, Quezon City.

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6. For more contact tlte rlscount

7. Immcdiate disscmination of and strict compliance udth this Order is directed.

BRIOI{ES
Secretary

Encls.:

Refcrence:
Ae stated
ffiffi
D€pEd Order {No. 18, s. 2Ot8}

To be indicated in tlre Perpetual lndex

under the follo*ing subjects:

ACCREDITATION
CHANGE

TEACHERS

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0118- lr.y l4tr4,,/lt
 3rrtft d tf Dmfintor,
De$urtment of @Uuation
Office ofthe undersecretary for finance

MEMORANDUM
ouF No. 2o2o_7r8

For REGIONAL DIRECTORS

SCHOOLS DIVISION SUPERINTENDENTS
SCHOOL HEADS
ALL OTHERS CONCERNED

Attention Regtonal Chiefs of Finance and Administratioe Dioisions

ChieJ Personnel Diuision, BHROD
Regtonal and Schools Diuision Human Resource Management Offcers
Schools Heads of Implementing Units (lU)Secondary School
Heads of Regtonal Payroll Seruiccs Unit
Heads of Finance and Administratiae Unit, Schools
Designated Agency Authorized Officers (AAOs)
D e signate d D epEd V erifers

From ANN4LYN
h-lt- F4. SEVTLLA
Ll t rfu rsca't htf y J,,r' L i t tr t cc
t r

FIEL G. ABCEDE
As""isln r Firrnrrce
Secrc t nry fo

Subject REITERATION OF MEMORANDUM DATED lTAUGUST 2O2O

ENTITLED ..VERIFICATION OF LOAN AMORTIZATIONS TO
BE INCORPORATED IN THE PAYROLL FOR SALARIES OF
DEPED PERSONNEL"

Date DECEMBER 17,2020

1. This is to reiterate this Department's Memorandum dated August 17,2!20, on the above
subject, copy attached.

2. To ensure compliance with the above Memorandum, please be reminded that the
assessment made by the Agency Authorized Officers (AAOs-for GSIS loans), loan endorsers (for
Pag-IBIG loans) and DepEd Loan Verifiers shall be non-discretionary. This means that they shall
not recommend loan approval to GSIS/Pag-IBIG/LBP/PLIs, if upon assessment, the resulting
loan amortization will reduce the employee's monthly net take home pray (NTHP) to an amount
lower than Five Thousand Pesos (P5,000.00). Otherwise, this will cause disruption in the payroll
deduction system and those responsible for recommending the approval of the loan shall be dealt
with administratively.

3. For strict compliance.

2/F Rizal Building, DepEd Complex, Meralco Avenue, Pasig City

Telephone No.: (02) 8633-9342; Fax No.: (02) 8538-3703; Email Address: usec.financebpm@deped.gov.ph