Guidelines on Bonding and Cash Accountability.  All Accountable Officers of the PNP whose duties permit or require the possession or custody of government funds or property shall be accountable therefore and for the safekeeping thereof in conformity with law and shall be properly bonded in accordance with law (Sec. 101, PD 1445; Sec. 305(f), RA 7160).

Guidelines for Payment of Salaries and Allowances of PNP Personnel. The PNP Finance Service is sanctioned by Standard Operating Procedure Nr 21 as its guiding principle in the preparation and disposition of Continuous Form Checks for the pay and allowances of PNP personnel. Its objective is to establish a system which will ensure the following:

• Timely payment of salaries;
• Accurate CFC printing, distribution and accounting;
• Prompt generation of reports for  planning and budgetary purposes; and
• Efficient and responsible utilization of the organization’s resources.

  Pay and Allowances of PNP Uniformed and Non-Uniformed personnel are given bi-monthly either thru Automated Teller Machines (ATM) or in the form of Continuous Form Check (CFC).

On February 24, 2005, the PNP and the Land Bank of the Philippines (LBP) signed a Memorandum of Agreement allowing the conversion of the CFC Payroll System to ATM Payroll System wherein the salaries due to the PNP personnel were credited to their Individual ATM Savings Account.  PNP personnel opting to avail of the automated pay system ought to secure their ATM Account from the authorized depository bank of the PNP. 

For those areas where ATM is not available, checks will be continuously issued for their payroll. Every 12th and 25th day of the month, the Chiefs of the Regional Finance Service Offices pick up the CFCs at the Pay and Allowances Section of the Disbursement Division for distribution to their respective paying jurisdiction not later than the 15th and 30th day of every month. 

Printing of CFCs intended for the salary of retirable PNP personnel are automatically stopped on their compulsory retirement date (CRD) as mandated by Fiscal Directive Nr. 2005-09 approved October 23, 2005.

Guidelines.  The following are the guidelines concerning the administration and implementation of the PNP checkless/ATM payroll system:

The PNP Finance and Computer Services, shall prepare voucher/list of PNP personnel who will be entered/included in the ATM Payroll System for funding and pre-auditing by the PNP Internal Audit Office prior to transferring of PNP funds (PS) and submission of the list to Landbank. Henceforth, PNP FS shall submit to Landbank the hard and soft copies of the payroll before each paydate.

All heads of PNP units shall check and authenticate all entries on the signature cards, which will be filled up/accomplished by PNP personnel under them. The Landbank shall provide signature cards based on the listing provided by the PNP FS.

The PNP Finance Service shall consolidate and then submit the signature cards to Landbank, which in turn, will issue ATM cards to each and every PNP personnel included in the system.

All heads of PNP units shall ensure the availability of their personnel on the scheduled encoding of their respective Personal Identification Number (PIN). The PNP cardholders can change their PIN through LBP ATMs or through terminals of the Landbank branch where their accounts are maintained.

The PNPFS and Directorate for Comptrollership shall provide one (1) representative each who shall coordinate with the Landbank to ensure that the system will be implemented efficiently and effectively.

The Directorate for Comptrollership shall provide allotment and Notice of Fund Availability (NFA) based on the list provided by the PNPFS. It shall also ensure that all transactions comply with the accounting and auditing requirements.

The Directorate for Personnel and Records Management (DPRM) shall submit a monthly report on personnel changes (i.e. promotion, demotion, attrition, recruitment or appointment or reassignment) to the PNP Finance Service.

The PNP FS shall delete from the list of PNP personnel to be submitted to Landbank the names of attrited, deceased, MIA, AWOL and similarly situated PNP personnel.

The PNP Computer Service shall assist the PNP FS in the preparation of the PNP Masterlist and similar reports to be submitted to Landbank and/or other concerned PNP offices.

This system shall be implemented by phases. The first phase shall be for the PNP personnel at the National Headquarters (Command Group and Directorial Staff). The second phase shall include all PNP personnel at the National Capital Region Police Office (NCRPO). The third phase shall include all other Police Regional Offices (PROs) and National Support Units (NSUs).

Guidelines for Retiring Police Commissioned Officers and Police Non Commissioned Officer.

There are three (3) kinds of categories of retirement: Optional retirement, Compulsory retirement, and Death and Permanent Disability or Incapacity.

Upon accumulation of at least Twenty (20) years of satisfactory active service, a Police Commissioned Officer (PCO) or Police Non Commissioned Officer (PNCO) may, at his own request and with approval of the National Police Commission (NAPOLCOM), be retired from active Police service.

Compulsory Retirement. Under Section 39 RA 6975, a PCO or PNCO can be Compulsorily retired if they reach the age of fifty six (56) years old; Provided that in case of any officer with the rank of Police Chief Superintendent, Director or Deputy Director General, the NAPOLCOM may allow his retention in the service for an unextendable period of one (1) year. In Sec 3a of Resolution no 8 of the NAPOLCOM Board of Officer it states that Upon attaining fifty six (56) years of age with at least ten (10) years of active service, a PCO or PNCO shall be compulsorily retired and be authorized retirement gratuity or pension benefits prescribed in Sec 11 of this resolution (Resolution Nr 8); Provided that in case of any officer with the rank of Police Chief Superintendent, Director or Deputy Director General, the NAPOLCOM may allow his retention in the service for an unextendable period of one (1) year. 

Optional Retirement. Under Section 40 RA 6975, upon accumulation of at least twenty (20) years of satisfactory active service a PCO or PNCO could apply and if approved by NAPOLCOM can be Optionally retired from the service.

Total Permanent Physical Disability. Section 73 of RA 6975 as amended by Section 35 of RA 8551, a PCO or PNCO after accumulating at least twenty years of active service incurs total permanent physical disability in the line of duty shall be compulsory retired; Provided that if he has accumulated less than twenty (20) years of active service, he shall be separated from the service and be entitled to a separation pay equivalent to one and one fourth (1 ¼) months base pay for every year of service or a fraction thereof, and longevity pay of the permanent grade he holds.

Death Benefits. Section 76 RA 6975, a PCO or PNCO and or their legal beneficiaries/ heirs shall be entitled to all benefits relative to the death or permanent incapacity of said personnel, as provided for in RA 6975 and/ or existing laws.

IRH. Section 74 - retirement to the next higher rank for purpose of retirement pay may be retired in one grade higher than the permanent grade last held provided they have served at least one year of active service in the permanent grade.

Policies/Guidelines on releasing of checks. Pension and other retirement benefit checks, such as Lump Sum and CAL, shall be released only to the rightful owner or to the PNP retiree concerned.

When the retiree/pensioner is unable to personally claim his pension check, he shall issue a Special Power of Attorney (SPA) to the immediate member of his family.  The pension check shall be released to the attorney-in-fact upon presentation of the SPA and valid ID of both the retiree and the authorized representative.  However, for monitoring and control purposes, the issuance of said pension check to the authorized representative shall be noted/approved by the Director, Finance Service or his authorized representative.

The pension and other retirement benefit checks intended for the retirees/pensioners at the NHQ and the National Support Units shall be released by and claimed at the Pension and Gratuity Section, FS.  However, all pension checks intended for the retirees/pensioners of the Police Regional Offices (PROs) shall be released through their respective RFSOs/FSOs.  In case the retiree/pensioner issued an SPA, the check shall be noted by the Chief, RFSO/FSO for monitoring/control purposes.

Only notarized Special Power of Attorney shall be accredited/recognized as a valid documentary requirement.

As a security measure in releasing MDS checks to claimants other than the retiree/survivor pensioner, the face of the check shall be stamped with “Payees Account Only”.

PNP retirees with pending administrative or criminal cases filed against them shall not receive their retirement benefit claims unless acquitted by the competent court handling said case/s.

Release of Pension Checks.

Procedure in the Release of Initial Monthly Pension, Lump Sum and CAL. 

Individual Release.  The retiree/survivor pensioner shall present the following requirements to the Pension and Gratuity Section, FS or at the respective RFSO/FSO concerned:

Original PNP retired ID and one other original valid ID (Driver’s License, passport, SSS, TIN, etc.) and photocopy of the same;

Three (3) copies latest 2x2 pictures, all duly signed at the back by the retiree which shall be appended on the respective voucher claims:  One (1) each for Lump Sum and CAL, and one (1) for file as reference.

The Check Releaser at the Pension and Gratuity Section, FS or at the RFSO/FSO shall verify the authenticity of the claim/claimant by comparing the documents submitted i.e. signature and photograph on the IDs with the attached documents on the corresponding DV and with that of the PNP records thru verification of General Information (GI) and pictures of retirees via the Shared Personnel Information System (PIS).

Upon receipt of his retirement benefit check, the claimant shall be required to print his rank, full name, home address, contact number and shall affix his signature on the standard Acknowledgment Receipt of Payees/log book/pay data card being maintained by the PGS, FS.

Release thru SPA.  All claimants other than the retirees themselves, such as transfer pensioners and survivors who are immediate members of the retiree, shall present the following requirements to the Pension and Gratuity Section, FS or at the respective RFSO/FSO concerned:

Duly notarized SPA authorizing the claimant to collect/receive the retirement benefit claims entitled to the retiree;

Original PNP retired ID of the retiree and two (2) other original valid IDs (Driver’s License, passport, SSS, TIN, etc.) of the attorney-in-fact/claimant.  The office concerned with the processing of the retirement benefits DV such as BPAD and COA shall be furnished with photocopies of the SPA and of the aforesaid IDs; and

Three (3) copies latest 2x2 ID pictures, of the attorney-in-fact/claimant.  In cases where there are multiple claimants, submission of pictures made by the principal claimant should suffice.

The Check Releaser at the PGS, FS or at the RFSO/FSO shall verify that the SPA presented by the claimant is duly notarized and shall verify the authenticity of the claim by comparing the documents submitted i.e. signature and photograph on the IDs with the attached documents on the corresponding DV and with that of the PNP records thru verification of General Information (GI) and pictures of retirees via the Shared Personnel Information System (PIS).

Issuance of pension check to the authorized representative shall be noted/approved by the Director, FS or his authorized representative, or of the Chief, RFSO/FSO concerned.

Claimant shall then be required to print his full name, designation, home address, contact number and shall affix his signature on the standard Acknowledgment Receipt of Payees.

Any document with computerized, photocopied or lacking photo shall not be considered and will only cause delay.

Guidelines on the Processing of Salary Assignment Application.

1. Applicant (PNP Uniformed Personnel) must fill-out application form for Salary Assignment legibly and completely with his signature affixed and must also be indorsed by his immediate Chief of Office;
2. Applicant must attach to the application form the following requirements such as:  latest payslip, PNP ID (back to back), Marriage Contract and/or Birth Certificate;
3. Applicant must submit his/her application form to the Regional Finance Service Office where he/she is presently assigned for processing and scrutiny;
4. Consequently, RFSO will indorse same to PNP Finance Service (Attn:  Salary Assignment Section) for further evaluation prior approval by the Director, Finance Service;
5. Upon approval of the D, FS, SAS will prepare change report/indorsement to the PNP Computer Service for the implementation/printing of assignee’s CFC (check);
6. Printing of check of assignee will be implemented two (2) months after the date of submission to PNP Computer Service; and
7.  Check is printed once a month and will be release to assignee concerned every 25th day of the month.