QuestionsQuestions (NEA MEMORANDUM NO. 2009-12)
It is an internal NEA issuance (a memorandum/circular) that provides binding administrative guidelines on the grant of employee allowances and reimbursement practices for NEA’s Electric Cooperatives (ECs), insofar as they implement NEA policies and conform to conditions stated in the memorandum (e.g., availability of funds and monitoring responsibilities).
It is an addendum to NEA Memorandum No. 2008-010 on the revised guidelines for EC officers and employees representation allowance, and it also addresses an unnumbered NEA memorandum on the grant of rice allowance. Any provision in the 31 July 1997 NEA memorandum (representation allowance for EC General Managers) and the unnumbered memorandum dated 19 July 2000 that is inconsistent with the new guidelines is deemed superseded.
It authorizes an increase in rice allowance from the present rate to an amount ranging from PHP 1,200 to PHP 1,800 per month.
No. The increase is subject to (1) the availability of funds of the ECs and (2) the EC’s capability to sustain the benefit.
To provide guidance to ECs for setting proper strategic direction responsive to current industry requirements and to motivate officials and employees to perform excellently.
The allowable reimbursable allowance of EC General Managers, supported with official receipts, is adjusted to an amount not exceeding PHP 7,000 per month to enable networking with officials of other government and non-government organizations.
The allowance must be supported with official receipts.
The General Manager is accountable for proper implementation, while the Finance Services Manager and the Internal Auditor are responsible for monitoring.
Those provisions are superseded to the extent they are inconsistent with the new guidelines.
Fifteen (15) days after its publication in the Official Gazette or in a newspaper of general circulation.
By making the rice allowance increase contingent on the EC’s available funds and ability to sustain the benefit, and by capping the General Manager’s representation allowance to a maximum monthly amount with receipt support.
It limits discretion by setting an upper ceiling for reimbursement, improving auditability and reducing the risk of improper or excessive claims beyond what the guidelines authorize.
To ensure that expenses are tied to the stated purpose of building and maintaining effective networking systems, thereby supporting the legitimacy of disbursements and their relevance to official functions.
The student could argue that the memorandum expressly provides revised guidelines, authorizes specific increases/caps, states supersession of inconsistent provisions, and specifies effectivity after publication—making it the applicable NEA rule for ECs during the period following its effectivity.