QuestionsQuestions (PRESIDENTIAL DECREE NO. 1266)
PD No. 1266 (Dec. 21, 1977) provides for the establishment of Regional Offices of the Department of Finance (DOF). Its purpose is to ensure closer coordination between national departments and regional/local levels in development administration, and to operationalize DOF’s direct supervision over local treasury and assessment operations.
A DOF regional office is required in each region of the country created under PD No. 1 (as amended), except Region IV, which covers the four (4) cities and thirteen (13) municipalities of Metropolitan Manila as defined under PD No. 824.
Regional offices are located in the regional centers designated in the regional creation decrees (PD No. 1 and amendments). Each office has jurisdiction over the groups of provinces, cities, and municipalities as provided in those decrees.
The Secretary of Finance is authorized to prepare and adopt the organizational structure and staffing pattern for each regional office, subject to existing laws and regulations on position classification, rankings, and pay ranges.
For each regional office: (1) one Regional Director for Local Government Finance, (2) one Assistant Regional Director for Local Treasury Operations, and (3) one Assistant Regional Director for Real Property Assessment Operations.
The positions created under Section 4 (Regional Director and two Assistant Regional Directors) are embraced under the Career Executive Service (CES).
They are appointed by the President upon recommendation of the Secretary of Finance, following the manner provided by law for Career Executive Service Officers of the same rank.
Pending appointment and/or qualification, the Secretary of Finance may designate qualified and competent officials, including officials from the ranks of provincial/city treasurers and assessors and their assistants, to act as Regional Director or Assistant Regional Director.
A candidate must be a Philippine citizen; of good moral character; have a college degree (preferably in law, engineering, commerce, or public administration) from a recognized school; have a first grade civil service eligibility or equivalent; have at least three (3) years experience in local government finance, real property assessment and/or local treasury work; meet minimum qualification requirements for equivalent CES ranks; and possess other qualifications or special skills the Secretary of Finance may require.
The Regional Director is assigned CES Rank IV, and Assistant Regional Directors are CES Rank V. They receive compensation and emoluments authorized under existing laws for those CES ranks. The salary of the Regional Director must be at least one step higher than the salary actually received by the highest-paid Provincial or City Treasurer or Assessor in the region.
Acting officials continue receiving the salaries authorized for their regular positions, and may receive additional compensation/allowances authorized by the Secretary of Finance. However, such additional compensation must not exceed thirty percent (30%) of the basic salary actually received by the officer.
The Secretary of Finance may authorize the detail to regional offices of qualified personnel from the DOF and/or from local treasury and assessment offices.
Examples include: (1) supervising and coordinating local treasury and assessment operations; (2) establishing liaison with other regional agencies; (3) coordinating prosecution of local development projects; (4) reviewing annual and supplemental budgets of provinces and cities; (5) supervising and monitoring tax mapping and real property assessment projects; (6) consolidating schedules of values for approval; (7) coordinating tax collection drives and tax education campaigns; and/or (8) conducting regional training programs subject to approval by the Secretary.
Regional offices must conduct a preliminary review of individual schedules of values prepared by provincial and city assessors, consolidate them, and submit an integrated schedule of real property values for approval of the Secretary of Finance.
The Secretary of Finance shall issue field operations manuals necessary for the administration and conduct of operations of the DOF regional offices and the local government treasury and assessment offices.
The Local Government Finance Service is elevated into an Office called the Office of Local Government Finance, headed by a Director (with CES rank adjustments). It provides assistance in the exercise of direct executive supervision over regional offices and local government financial affairs and revenue-raising units, and supports technical assistance, fiscal plan/program formulation, tax ordinance enactment, real property valuation, and credit facility utilization.
For effectivity up to Dec. 31, 1977: P5,000,000 from the unallocated balance of internal revenue allotments after distribution of local shares under PD No. 144 (as amended). Starting Jan. 1, 1978: P10,000,000 or so much as may be necessary for personal services, maintenance and other operating expenses, and equipment outlays, included in DOF’s General Appropriations Law.
PD No. 1266 takes effect immediately.