To: Regional Directors
Schools Division/City Superintendents

1. The new cut-off date for implementation of the approved Equivalents Record Forms (ERFs) is December 31, 2001.
2. Requests for salary adjustments of teachers with ERFs approved prior to and up to December 31, 2001 but which have remained unimplemented to date, shall be submitted by the DepEd Regional Office to the DBM Regional Office concerned. Such requests shall be supported by the Notice of Salary Adjustment (NOSA) and Summary of the Personal Services (PS) Cost Involved in eight (8) copies duly signed by the Regional Director and one (1) copy of the duly authenticated ERF approved within the new cut-off date.
3. The upgraded salary rate of teachers whose ERFs were processed/approved prior to June 30 of each calendar year shall be reflected in the PSI of the succeeding year or one (1) year after. For those processed/approved after June 30, the new salary rate due to ERF implementation will be carried in the PSI on the second year of implementation.
4. The effectivity date of the salary adjustment shall be in the calendar year when the request was approved by the DBM Regional Office, subject to availability of funds and existing accounting and auditing rules and regulations.
5. Priority shall be given to requests for salary adjustment of teachers whose ERFs were approved at earlier dates.
6. Enclosed is a flow chart that may be adopted by the division and regional offices in the processing of ERFs.
7. Strict compliance with this Order is directed.

Encl.:
As stated
Reference:
DepEd Order: No. 24, s. 2002
Allotment: 1—(D.O. 50-97)

To be indicated in the Perpetual Index under the following subjects:
FORMS
POLICY
SALARY
TEACHERS