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Republic of the Philippines
Department of Finance
BUREAU OF CUSTOMS
August 6, 2009
CUSTOMS MEMORANDUM ORDER
TO : All Bureau Officials and Employees
SUBJECT: Policies, Rules, Regulations and Procedures in the Disbursement of
A. General Policies
1. Disbursement of employee payroll shall now be done via the Land Bank of the
Philippines (LBP) issued RFID-enabled ATM Card.
2. This will cover all BOC regular employees whose basis of compensation is on a monthly
basis. BOC casuals and those on job-contracts, on the other hand, shall continue to be
paid through individual Disbursement Vouchers.
3. Accordingly, disbursement of employee payroll shall now be on a bi-monthly basis, that
is, every 15th and end of the month only.
B. Opening/Closing of Accounts:
1. The Administration Office shall cause the opening of a single BOC Payroll Fund
Account, a regular non-interest bearing account with Land Bank of the Philippines, the
authorized government depository bank.
2. All BOC employees shall be required to open a Savings Account with ATM Access with
the Land Bank of the Philippines.
3. The opening and/or closing of such accounts shall be continuously coordinated by
HRMD in the case of OCOM and the Administrative Division/Unit in the case of
port/subport. Once an employee is separated from the service, such account shall be
C. Preparation and Submission of Daily Time Records:
Pending the implementation of the automated timekeeping system which is part of the
Enterprise Resource Planning (ERP) of the BOC E-Customs Project, the following procedural
steps and guidelines in the manual preparation and submission of Daily Time Records shall be
1. Each employee shall be required to manually prepare and submit his/her monthly Daily
Time Record (DTR) using CSC Form No. 49.
2. The duly accomplished and signed monthly DTR shall be submitted