To: Bureau Directors
Regional Directors
Cultural Agency Directors
Heads of Units/Centers
Schools Superintendents
Presidents, State Colleges and Universities
Vocational School Superintendents/Administrators

1. Inclosed is a certified true copy of Memorandum Circular No. 54 dated March 14, 1988 of the Office of the President of the Philippines which provides that any officer or employee of the government who retires or voluntarily resigns or is separated from the service through no fault of his own and whose leave benefits are not covered by any special law shall be entitled to the commutation of all the accumulated vacation and/or sick leave to his credit, exclusive of Saturdays, Sundays and holidays without limitation as to the number of days of vacation and sick leave that he may accumulate provided the concerned officers/employees were in the service as of the effectivity of Executive Order No. 1077 on January 9, 1986.
2. It is desired that this Order be disseminated to all concerned for their information and guidance. Strict compliance of all concerned is enjoined.

(SGD.) LOURDES R. QUISUMBING
Secretary

Incl.: As stated
References: MECS Order: Nos. 30 and 30, s. 1986
Allotment: 1-2-3–(M.O. 1-87)

To be indicated in the Perpetual Index under the following subjects:
LEAVE
RULES & REGULATIONS
SERVICE

DO_s1988_42