To: Undersecretaries
Assistant Secretaries
Bureau Directors
Chief of Service and Heads of Units/Centers
Schools Superintendents
Vocational School Superintendents/Administrators
Presidents, State Colleges and Universities

1. Inclosed is a copy of Memorandum Circular No. 9, s. 1988, of the Civil Service Commission prescribing the guidelines for leave credit computation of school teachers on vacation leave credit pursuant to LOI No. 1509.
2. Conformably thereto, teachers and other school personnel on the teacher’s leave basis who resign, retire or are separated through no fault of their own on or after January 16, 1986 shall be paid the money value of their unused service credits in addition to the proportional vacation pay earned during the school year. The following examples are hereby given for the guidance of the field:
   EXAMPLE I: Mr. Juan de la Cruz rendered service during the school year 1985-86 from June 17, 1985 to April 5, 1986 without incurring any absence without pay. He retired from the service effective April 6, 1986. At the time of retirement, he had 30 work days of service credit. The 30 work days service credit should be converted to vacation and sick leave, computed as shown below and the corresponding money value thereof paid to him:
   900 / 69 = 6.52 days vacation leave and
   2 6.52 days sick leave, or a total of 13 days
   He should be paid the 70 days proportional vacation pay covering the period from April 6 to June 14, 1986. In addition, he should also be paid the money value of the 13 days vacation and sick leave covering the period from June 15 to July 2, 1986, under R.A. 2625.
   EXAMPLE II: The teacher in EXAMPLE I incurred 20 days of vacation leave without pay during the school year 1985-1986. Accordingly, 5 days** of service credit were used to affect the deduction from his service credit should be converted to vacation and sick leave (using the formula in Item 2.2 of CSC MC #9). The money value of the 11 days vacation and sick leave covering the period from June 15 to 30, 1986, under R.A. 2625, should be paid to him, in addition to the 70 days proportional vacation pay.
   **This figure is arrived at as follows:
   20 x 0.3 = 4.6 or 5 days
   1.3
   EXAMPLE III: Mr. Juan de la Cruz rendered service from the opening of schools on June 16, 1986 up to his retirement on October 15, 1986. He had 40 work days of service credits at the time of retirement. For services rendered during the school year, he should be granted 28 days proportional vacation pay, which is arrived at by granting 7 days proportional vacation pay for every month of service. In addition, he should also be paid the value of the 40 days service credit, using the formula in Item 2.2 of CSC MC #9.
   Mr. de la Cruz will therefore be granted 28 days proportional vacation pay covering the period from October 15 to November 11, 1986, inclusive, and 17 days vacation and sick leave pay covering the period from November 12 to December 5, 1986, under R.A. 2625 (December 1 being a holiday).
3. In order to guide the field, the activities for which service credits may be granted are enumerated below:
   1. Service during registration and election days;
   2. Service for calamity assistance and rehabilitation when schools are used as evacuation centers;
   3. Attendance in in-service training courses/seminars during summer and vacations/holidays;
   4. Teaching in nonformal education classes and the like; and
   5. Service during summer in connection with civic action program.
   6. Service rendered in connection with the early opening of a school year.
4. Credit will not be allowed a teacher for rendering any of the following vacation assignment:
   1. Assignment to clerical work, such as checking forms and finishing reports commonly required in connection with the opening and classing of schools;
   2. Assignment of teachers to duty in another bureau of office;
   3. Assignment in connection with exhibit at a fair;
   4. Postponement of the regular teachers vacation; and
   5. All other assignments similar in nature as enumerated above.
5. Claims for the payment of the money value of the vacation and sick leave pay herein authorized for fiscal years 1986 to 1988 should be submitted to this Office. Beginning the fiscal year 1989, regional directors are hereby authorized to approve payment of the money value of the vacation and sick leave herein authorized, chargeable against the item of the teacher concerned. The item of the teacher concerned should not be filled until the period covered by his proportional vacation pay and vacation and sick leave pay has expired.
6. Also inclosed is the annual report form to be accomplished by schools division superintendents, vocational school superintendents and vocational school administrators. The report should be submitted to their respective regional directors at the end of each school year. The reports for the School Years 1985-86 and 1986-87 should now be submitted to the regional director. Succeeding reports should be submitted as these become due. The reports should be filed in the Office of the Administrative Officer of the Regional Office concerned.
7. All rules and regulations inconsistent with this Order are deemed amended accordingly.
8. Please be guided accordingly.

(SGD.) LOURDES R. QUISUMBING
Secretary

Incls.: As stated
Reference: None
Allotment: 1-2-3–(M.O. 1-87)

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

DO_s1988_67