Leave Administration Course 

for Effectiveness 
(LACE)
Recording of Work Hours
 Learner’s Outcome:
At the end of the session, you should be able to:

1. Understand the importance of 
Recording Services Rendered

2. Know the different forms used 
in recording work hours

3. Know the uses and importance 
of these forms
 Learner’s Outcome:
At the end of the session, you should be able to:

4. Proper appreciation of records and 
computation of leave credits

5.  Know the conversion of tardiness 
and undertime into fractions of a day

6. Learn/re‐learn how to record entries
in the Leave Record Card
Why the need
for a DTR?
Sec. 191 Government Accounting and   
Auditing Manual (GAAM)

• Basic Requirements for payment of salaries 
and wages are (5):

….. C) Rendition of service being paid
 Sec. 194 (GAAM)

• Rendition of service being paid

– The service must be actual and according to
prescribed Office or Work Hours
– recorded on a time record
– certified as correct by the employee concerned,
and
– approved by his immediate superior.
 FORMS
• CS Form 48 (Daily Time Record)
• CSC Form No. 6 (Revised 1984)
• Certificate of Appearance
• Travel Order / Office Order
• Pass Slips 
• Leave Record Card
• Issued to cover the Official 
Business (OB) of an 
employee which shall 
protect the employee 
from any eventuality that 
may befall him/her when 
on OB. 

• A useful tool to record the 
whereabouts of 
employees

OM 47, s. 2005
Printed name and
signature of employee

Actual Date of use

Details
• purpose (Official/personal)
• reason

To be filled up by 
Guard‐on‐duty
• Certificate of Appearance (CA) 
will only be filled‐up for Official 
Business transactions

• Personal transactions are not 
included

• Inclusion of CA shall be filled‐up 
by the person with whom the 
employee transacted business 
• Inclusion of additional 
instruction:

“In case an employee

buys office supplies, the
said employee shall
attach an authenticated
copy of the Official
Receipt of Purchases.”
Leave Record Card

LEAVE RECORD CARD
NAME                                                             DIVISION/OFFICE                                     1ST DAY OF SERVICE
VACATION LEAVE SICK LEAVE DATE & ACTION ON 
PERIOD PARTICULARS APPLICATION FOR 
EARNED ABS.  BAL. ABS. UND.  EARNED ABS.  BAL. ABS. UND. 
LEAVE
UND.W/P W/P UND.W/P W/P
VLB = (PLB + ELC) – (T+U+VL+FL+MON)

VLB = Vacation Leave Balance
PLB = Previous Leave Balance
ELB = Earned Leave Credits
T/U/VL/FL/MON. = Tardy, Undertime, 
Vacation Leave, Forced Leave, Monetization
SLB = (PSLB + ESLB) – (ASL)

SLB = Sick Leave Balance
PSLB = Previous Sick Leave Balance
ASL = Approved Sick Leave
Maximum Leave Credits an individual 
can earn in a month:
1.25 VL and 1.25 SL
• Table I: Vacation and Sick Leave Credits Earned
on a Monthly Basis (page 12)

• Table II: Vacation and Sick Leave Credits

Earned on a Daily Basis (page 13)

(Found in the Omnibus 
Rules on Leave)
• Table III: Leave Credits Earned in a Month by
Official/Employee without any Vacation
Leave Credit Left (page 14)

• Table IV: Conversion of Working

Hours/Minutes into Fractions of a Day (page
15)
(Found in the Omnibus 
Rules on Leave)
• Be aware of the holidays during the year. Consult 
the PH Official Gazette (www.gov.ph) 
• Know your employees’ work schedules, especially if 
your office has adopted the flexi‐time scheduling;
• Know your office’s activities and other events for 
the month;
• Use the conversion tables found in the ORL;
• Request for the employees’ attachments when they 
submit their DTR.
• Use tools/programs to make computation easier.
 Warm‐up Exercises:

1. Tardiness Incurred = 7 hrs. & 46 min.
Total deductions to VL credits = ?
Total deductions to VL credits = 0.971

2. Tardiness & Undertime Incurred = 14 hrs. & 
5 min.
Total deductions to VL credits = ?
Total deductions to VL credits = 1.760
 Warm‐up Exercises:

3. Leave balance as of Dec. 1, 2015:
VL = 15.75
SL = 18.50

Find leave balance as of Feb. 1, 2016.
Leave balance as of Feb. 1, 2016:
VL = 18.25
SL = 21.00
 Warm‐up Exercises:

4. Leave balance as of Nov. 1, 2015:
VL =  18.55  SL =  14.85
Tardiness & Undertime Incurred = 6 hrs. & 33 min.

Find leave balance as of Dec. 1, 2015.
Leave balance as of Dec. 1, 2015:
VL =  18.981
SL = 16.1
 Warm‐up Exercises:

5. First day of government service = 
November 15, 2015
Find leave balance as of Dec. 1, 2015.
Find leave balance as of Jan. 1, 2016.
Dec. 1, 2015 = .667 (16 days until Nov. 
30, 2015)
Jan. 1, 2016 = 1.917
Recording of Entries 
in the Leave Record 
Card
Leave Record Card

LEAVE RECORD CARD
NAME                                                             DIVISION/OFFICE                                     1ST DAY OF SERVICE
VACATION LEAVE SICK LEAVE DATE & ACTION ON 
PERIOD PARTICULARS APPLICATION FOR 
EARNED ABS.  BAL. ABS. UND.  EARNED ABS.  BAL. ABS. UND. 
LEAVE
UND.W/P W/P UND.W/P W/P
 Recording of Entries in the Leave 
Record Card
• Using a new card, for new employees, indicate date 
the employee first reported, and the number of 
CALENDAR DAYS to be counted as earned leave 
credits in the Particulars column.
• Using a new card, for employees with previous 
balances, write “Balance Forwarded” on the first 
row and the date of last balance. Then write the 
previous VL and SL balance on the appropriate 
columns.
 LEAVE RECORD CARD
NAME                                                             DIVISION/OFFICE                                     1ST DAY OF SERVICE

VACATION LEAVE SICK LEAVE DATE & ACTION ON 

APPLICATION FOR LEAVE
PERIOD PARTICULARS EARNED ABS.  BAL. ABS. UND.  EARNED ABS.  BAL. ABS. UND. 
UND.W/P W/P UND.W/P W/P

BALANCE FORWARDED 5‐1‐2016 10.5 8.5

 Recording of Entries in the Leave 
Record Card

• Count the number of times the employee was tardy 
or undertime for the month, indicate using T and U
• Tally the total number of hours the employee has 
committed tardiness/undertime for the month 
using the (D‐H‐M) format. For example, the 
employee committed 3 times tardiness and 1 
undertime for the month, for a total of 1 hour and 
20 minutes
• Place the equivalent deduction in the VL w/ pay 
column
 LEAVE RECORD CARD
NAME                                                             DIVISION/OFFICE                                     1ST DAY OF SERVICE

VACATION LEAVE SICK LEAVE DATE & ACTION ON 

APPLICATION FOR LEAVE
PERIOD PARTICULARS EARNED ABS.  BAL. ABS. UND.  EARNED ABS.  BAL. ABS. UND. 
UND.W/P W/P UND.W/P W/P

BALANCE FORWARDED 5‐1‐2016 10.5 8.5

T‐3, U‐1 T/U(0‐1‐20) 0.167

 Recording of Entries in the Leave 
Record Card

• Count the total number of times the employee have 
taken leave of absences, if any, also using the (D‐H‐
M) format (1 type of leave per row)
• Indicate the equivalent deduction to the leave 
credits on the appropriate column, if applicable
• In the rightmost column, indicate the date/s of 
leave availed
• For example, the employee had availed of 2 VL and 
1 SL for the month:
 LEAVE RECORD CARD
NAME                                                             DIVISION/OFFICE                                     1ST DAY OF SERVICE

VACATION LEAVE SICK LEAVE DATE & ACTION ON 

APPLICATION FOR LEAVE
PERIOD PARTICULARS EARNED ABS.  BAL. ABS. UND.  EARNED ABS.  BAL. ABS. UND. 
UND.W/P W/P UND.W/P W/P

BALANCE FORWARDED 5‐1‐2016 10.5 8.5

T‐3, U‐1 T/U(0‐1‐20) 0.167

5/6 & 9/2016 
VL(2‐0‐0) 2.000 APPROVED 4/28/2016

5/17/2016 
SL(1‐0‐0) 1.000 APPROVED 5/18/2016
 Recording of Entries in the Leave 
Record Card

• On the next row, indicate the first day of the 
ensuing month
• Indicate balances earned in the appropriate column
• Calculate for and indicate current balance for the 
period
 LEAVE RECORD CARD
NAME                                                             DIVISION/OFFICE                                     1ST DAY OF SERVICE

VACATION LEAVE SICK LEAVE DATE & ACTION ON 

APPLICATION FOR LEAVE
PERIOD PARTICULARS EARNED ABS.  BAL. ABS. UND.  EARNED ABS.  BAL. ABS. UND. 
UND.W/P W/P UND.W/P W/P

BALANCE FORWARDED 5‐1‐2016 10.5 8.5

T‐3, U‐1 T/U(0‐1‐20) 0.167

5/6 & 9/2016 
VL(2‐0‐0) 2.000 APPROVED 4/28/2016

5/17/2016 
SL(1‐0‐0) 1.000 APPROVED 5/18/2016

6‐1‐2016 1.25 9.853 1.25 8.750

Mr. Eric Arroyo’s leave balance as of April 1,
2016 is as follows:

VL = 42.750 SL = 33.250

His official working hours is 8:00 AM – 12:00

NN, 1:00 – 5:00 PM. His April 2016 DTR is
provided. Compute Mr. Arroyo’s Leave Balance
as of May 1, 2016.
TOTAL TIME OF TARDINESS: 1:25
EQUIVALENT DEDUCTION: 0.177

BALANCE AS OF MAY 1, 2016:

VL = (42.75 + 1.25) ‐ 0.177 = 43.823
SL = 33.25 + 1.25 = 34.5
Mr. Neil Magdato is appointed (original) as an
Information Systems Analyst in an NGA. He started
reporting to work on March 17, 2016, and his official
schedule is 8:00 AM – 12:00 NN, 1:00 – 5:00 PM

His March and April 2016 DTR is provided. Compute

for his leave balance as of May 1, 2015
MARCH 17 – 31 = 15 DAYS
15 DAYS = 0.625 MAXIMUM EARNED SL AND VL
TARDINESS: 0:10, EQUIV. = 0.021
VL: 0.625 – 0.021 = 0.604, SL: 0.625
APRIL 1 – 30
T/U = 2:38, EQUIV. = 0.329
VL: (0.604 + 1.25) ‐ 0.329 = 1.525
SL: 0.625 + 1.25 = 1.875
Rule XVII ‐ Section 6

Flexible 
working 
hours
 April 21, 1989

(MC 14, s. 1989)

prescribes adoption of 
flexible working hours
Rule XVII ‐ Section 6

Flexible working hours

may be allowed subject to
the discretion of the head
of department or agency.
 Flexitime Schedule
Process:
Formulation of Policy
and Guidelines
Official Working Hours
Core Working Hours
Manner of Availment
Validity
RA 9485
Flexitime Schedule
Process:
Issuance of Office
Memorandum by the
Head of Office
Submission of request
endorsed by DC
Flexitime Schedule
Process:
Approval of Request by
Head of Agency

Availment of Employee
Monitoring
Computation Of Leave Credits (Flexi)

shall be deducted only for

the required number of
hours to be served, but
which was not served
observance of flag
ceremonies remains
mandatory
Computation Of Leave Credits (Flexi)

8 hours/day

40 hours/week
Mr. Cris Barbosa’s leave balance as of January 1,
2016:
VL = 12.750 SL = 13.250
His agency has adopted a flexi‐schedule which is
completion of 8 hours/day; Official Work Hours:
8:00 – 11:00 AM and 12:00 – 5:00 PM; His January
2016 DTR is provided for you. Compute Mr.
Barbosa’s Leave Balance as of February 1, 2016.
JANUARY 1 – 31, 2016
TOTAL T/U: 2:16, EQUIV. = 0.283

VL: (12.75 + 1.25) – 0.283 = 13.717

SL: 13.25 + 1.25 = 14.50

Mr. Raymond B. Pasadilla’s leave balance as of February 1,
2016: VL = 14.85 SL = 17.20
His agency has adopted a flexi‐schedule and his approved
schedule is 8:30 AM – 12:00 NN, 1:00 ‐ 5:30 PM.
On February 18, 2016, Mr. Pasadilla asked for permission
from his immediate superior that he be allowed to go home
for several hours to attend to some personal matter. On his
Pass Slip, the following details were indicated:
Actual time of departure : 9:46 AM
Actual time of arrival : 12: 45 PM

Compute Mr. Pasadilla’s Leave Balance as of March 1, 2016.

FEBRUARY 1‐29, 2016
TOTAL T/U: 3:25, EQUIV. = 0.427
VL: (14.85 + 1.25) – (0.427 +1) = 14.673

SL: (17.20 + 1.25) ‐ 1 = 17.45

 Compensatory 
Overtime Credits
Compensatory Overtime Credit (COC)

– Refers to the accrued number of hours an

employee earns as a result of services rendered
beyond official working hours, and/ or those
rendered on Saturdays, Sundays, Holidays or
scheduled days off without the benefit of
overtime pay.
Compensatory Time‐Off (CTO)

– Refers to the number of hours or days an

employee is excused from reporting for work with
full pay and benefits. It is a non‐monetary benefit
provided to an employee in lieu of overtime pay.
CSC‐DBM Joint Cir. 2, s. 2004

• Coverage:
– Incumbents of positions of chief of division and
below under permanent, temporary or casual
status, and contractual personnel whose
employment is in the nature of a regular
employee.
CSC‐DBM Joint Cir. 2, s. 2004

• Exemption:
– Those occupying positions whose ranks are higher
than chiefs of division;
– Those appointed to positions in the Career
Executive Service (CES);
– Elective officials; and
– Military and uniformed personnel
 CSC‐DBM Joint Cir. 2, s. 2004

• Guidelines
– Employees are required to render forty (40) hours
of work in a week subject to the work schedule
adopted by the agency. In the exigency of the
service, employees may be required to render
services beyond official working hours.
 CSC‐DBM Joint Cir. 2, s. 2004

• Guidelines
– The Head of Office shall determine the need for
overtime services. In this regard, the Office
concerned shall issue an office order specifying
the date and time for rendition of overtime, and
its purpose.
 CSC‐DBM Joint Cir. 2, s. 2004

• Guidelines
– Overtime services may be authorized for the
following activities:
Completion of infrastructure and other
projects with set deadline when due to
unforeseen events the deadline cannot be
met without resorting to overtime work;
relief, rehabilitation, reconstruction and
other related work of services during
calamities and disasters;
 CSC‐DBM Joint Cir. 2, s. 2004

• Work related to school graduation/ 
registration where the additional work cannot 
be handled by existing personnel during 
regular working hours;
• Work involving the preparation for and 
administration of government examinations, 
including the prompt correction and release 
of results thereof where existing personnel 
are not adequate to handle such work during 
regular working hours;
CSC‐DBM Joint Cir. 2, s. 2004

Seasonal work such as budget preparation

and rendition of annual reports to meet
scheduled deadlines;
Preparation of special/ financial/
accountability reports required occasionally
by central monitoring agencies like the
Congress of the Philippines, Office of the
President, Commission on Audit, Department
of Budget and Management, and National
Economic and Development Authority;
CSC‐DBM Joint Cir. 2, s. 2004

The provision of essential public services during

emergency situations, such as power and energy,
water, distribution and control of basic staples,
communication and transportation, medical and
health services, peace and order, and security;
Implementation of special programs/ projects
embodied in Presidential directives and
authorizations and with specific dates to complete,
which are in addition to the regular duties of the
employees;
CSC‐DBM Joint Cir. 2, s. 2004

Legal services to facilitate the dissolution of

cases/ resolutions/ decisions;
Services rendered by drivers and other
immediate staff of officials when required to
keep the same working hours as their
superiors; and
Such other activities as may be determined by
the head of agency
CSC‐DBM Joint Cir. 2, s. 2004

• Computation of COCs
– The COC is expressed in number of hours,
computed as follows:
For overtime services rendered on weekdays or
scheduled work days:
COC = number of hours of overtime services x 1.0
IMPORTANT NOTE: COMPUTING OF COC ONLY APPLIES
ON HOURS RENDERED OUTSIDE OF OFFICIAL WORK
HOURS
For overtime services rendered on weekends, holidays
or scheduled days off:
COC = number of hours of overtime services x 1.5
 CSC‐DBM Joint Cir. 2, s. 2004

• Accrual and Use of COCs

– Each employee may accrue not more than forty
(40) hours of COCs in a month. Also, an employee
may only a maximum of 120 hours of COC at any
time.
– The COCs should be used as time‐off within the
year these are earned. The unutilized COC should
not be carried over in the ensuing year, hence, are
non‐cumulative.
The COCs should be used as time‐off within the year
these are earned. The unutilized COC should not be
carried over in the ensuing year, hence, are non‐
cumulative.

The COCs should be used as time‐off within the

year these are earned until the immediately
succeeding year, meaning, the COC shall have a
maximum effectivity of 12 months. Thereafter,
any unutilized COCs are deemed forfeited.
Amended by CSC‐DBM Joint Circular No. 2‐A, s. 2005
CSC‐DBM Joint Cir. 2, s. 2004

– The COCs shall be considered as official time for

the following purposes:
compliance with compensation rules relative
to the entitlement to PERA, Additional
Compensation, year end benefits, and other
benefits received on a regular basis; and
Computation of service hours for entitlement
to sick and vacation leave credits, and step
increment due to length of service.
CSC‐DBM Joint Cir. 2, s. 2004

• Limitation on the Use of COC

– Cannot be used to offset undertime/s or tardiness
incurred by the employee during regular working
days.
CSC‐DBM Joint Cir. 2, s. 2004

• Limitation on the Use of COC

– Will not be added to the regular leave credits of
the employee. Hence, it is not part of the
accumulated leave credits that is paid out to the
employee.
CSC‐DBM Joint Cir. 2, s. 2004

• Effect on Personnel Movement

– In cases of resignation, retirement, or separation
from the service, unutilized COCs are deemed
forfeited.
– In case of detail, secondment or transfer to
another agency, the COCs earned in one agency
cannot be transferred to another agency, nor
could the employee receive the monetary
equivalent thereof.
CSC‐DBM Joint Cir. 2, s. 2004

– In case of promotion, except when promoted to a

position not qualified to receive overtime pay
under previous issuances, the employee will retain
his or her accrued COC.
CSC‐DBM Joint Cir. 2, s. 2004

• Issuance of Certificate of COC Earned

– An employee who has earned COC shall be
granted a Certificate of COC Earned (Annex A) duly
approved and signed by the Head of Office. The
certificate indicates the number of hours of
earned COC by the employee in a month. The
certificate would be issued at the end of each
month.
CSC‐DBM Joint Cir. 2, s. 2004

• Availment of CTO
– May be availed of in blocks of four (4) or eight (8)
hours. Agencies adopting alternative work
schedules should make parallel adjustments in the
availment blocks, tantamount to either a half or
full day leave from work.
– The employee may use the CTO continuously up
to a maximum of five (5) consecutive days per
single availment, or on a staggered basis within a
year.
 CSC‐DBM Joint Cir. 2, s. 2004

– The employee must first obtain approval from the

head of the agency/ authorized official regarding
the schedule of availment or CTO. The
management shall accommodate, to the extent
practicable, all applications for availment of CTO
at the time requested by the employee. In the
exigency of the service, however, the schedule
may be recalled and subsequently rescheduled by
the Head of the Office/ authorized.
 Procedures:
Issuance of Office Order 
by the Head of Office 

Rendition of Overtime
Service

Preparation of Monthly Summary 
of Actual OT services 
and COCs earned
 Procedures:

Issuance of Certificate of
COCs by the Head of Office

Request of Approval  Certificate of 
of the schedule of CTO COCs/Leave 
Form

Availment of CTO
Duties  of HRMP

– Reflect on the record card the application for

CTO filed by the employee, record the balances
and keep track of expiry COCs.
– Submit to the Head of Office a monthly report on
summary of OT services rendered and the
equivalent COCs; report critical incidents or
observations and prevent them.
– Recommend measures to improve the
implementation of the guidelines on the grant of
COCs and availment of CTOs.
• Use the HH:MM format, as converting to and from 
the decimal form of hours and minutes can be 
confusing
• Use tools/programs to make computing easier.
Ms. Carlito Torres is an Admin. Officer V. His
agency adopted a flexi‐schedule and his
official working hours is 9AM – 12NN and 1 –
6PM. He has a total COCs of 24 hours as of
February 1, 2015, which will expire on
February 1, 2016.

His other activities from April – August 2015

are listed on your hand out. Compute his COC
as of September 1, 2015
TOTAL COC AS OF SEPTEMBER 1, 2015

31 HOURS AND 37 MINUTES