Cited Laws
accordingly excluding those created, maintained or acquired in pursuance of a policy of the State enunciated in the Constitution, or by law and those whose officers and employees are covered by the Civil Service. (underscoring supplied) The PTrA is a GOCC created in pursuance of a policy of the State. Section 9 of Presidential Decree No. 189 states that "To implement the policies and program of the Department (Dept. of Tourism), there is hereby created a Philippine Tourism Authority, xxx." Likewise, Section 21 of the same decree provides that "All officials and employees of the Authority, xxx, shall be subject to Civil Service Law, rules and regulations, and the coverage of the Wage and Position Classification Office." Furthermore, although Supplemental Rules and Regulations implementing R.A. #6971 was issued only on December 27, 1991, the law itself is clear that it pertains to private business enterprises whose employees are covered by the Labor Code of the Philippines, as mentioned in the following provisions: "Section 5. Labor Management Committee. xxx that at the request of any party to the negotiation, the National Wages and Productivity Commission of the Department of Labor and Employment shall provide the necessary studies, xxx." "Section 8. Notification. - A business enterprise which adopts a productivity incentive program shall submit copies of the same to the National Wages and Productivity Commission and to the Bureau of Internal Revenue for their information and record." "Section 9. Disputes and Grievances. - Whenever disputes, grievances, or other matters arise from the interpretation or implementation of the productivity incentive program, xxx may seek the assistance of the National Conciliation and Mediation Board of the Department of Labor and Employment for such purpose. xxx" Therefore, considering the foregoing, the PTrA is within the "exclusion" provision of the Implementing Rules of RA #6971 and so, it (PTrA) does not fall within its coverage as being entitled to the productivity incentive bonus under RA #6971. Secondly, Administrative Order No. 29 which is the basis for the grant of the productivity incentive bonus/benefits for CY 1992 also expressly provides "prohibiting payments of similar benefits in future years unless duly authorized by the President." Thirdly, the disallowance of the Auditor, PTrA has already been resolved when this Commission circularized thru COA Memorandum #92-758 dated April 3, 1992 the Supplemental to Rules Implementing RA 6971 otherwise known as the "Productivity Incentives Act of 1990." xxx Lastly, considering the title of RA #6971, i.e. "An Act to encourage productivity and maintain industrial peace by providing incentives to both labor and capital", and its implementing rules and regulations prepared by the Department of Labor and Employment and the Department of Finance, this Office concludes that said law/regulation pertains to agencies in the private sector whose employees are covered by th