COA Employees Handbook

Employee Handbook

COA Em ployee Han dbook

TABLE OF CONTENTS TOPICS

Foreword Acknowledgement

Page No.

iv v

Chapter I – The Commission on Audit

Brief History

1

Constitutional Mandate

2

Principal Duties

4

Vision, Mission, Core Values

5

Three-Year Strategic Plan (2012-2014)

6

Code of Conduct Standards for COA Officials and and Ethical Employees

7

COA Logo, COA Hymn

7

Chapter II – Organizational Structure

Organizational Chart

9

COA Organizational Structure

10

Chapter III – Personnel Policies

General Policies

21

Employment in the Commission

22

Assignment and Reassignment

24

Rules and Guidelines on Attendance and Leaves

25

Discipline and Grievance Mechanism

35

Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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TOPICS

Page No.

Chapter IV – Recruitment and Promotion

Scope

43

Publication and Posting of Vacant Positions

45

Qualification Standard

45

Basic Guidelines on Recruitment

48

Basic Guidelines on Promotion

49

Selection and Promotions Board

50

Appeals and Protests

51

Chapter V – Career Development

Scholarships

52

Ladderized Training Program

53

Chapter VI – Compensation and Other Monetary and Non-Monetary Benefits

Financial Incentives

58

Physical and Mental Health Benefits

59

Other Non-Monetary Benefits

60

Leave Benefits

60

Personnel Welfare and Assistance (PWA)

66

Other Benefits

69

Chapter VII - Program on Awards and Incentives for Service Excellence (PRAISE)

Types of Awards

71


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TOPICS

Page No.

Forms of Awards

72

Incentives

73

Composition of COA PRAISE

74

Committee Chapter VIII – Benefits from Other Government Institutions and InHouse Financial Institutions

Government Service Insurance System (GSIS)

76

Home Development Mutual Fund (HDMF)

77

Philippine Health Insurance Corporation (PHIC)

78

The Employees Compensation Program

79

In-House Financial Institutions

79


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CHAPTER I THE COMMISSION ON AUDIT A. BRIEF HISTORY State audit in the Philippines has evolved from the ways of its ancient communities. The incipient village societies, known as barangays, were headed by chieftains called datus who exercise full power on the lives of people and the administration of their simple government. This included the communal allocation and distribution of resources to his subjects. Under the Spanish colonial rule in the Philippines, the Royal Audiencia , a high court of justice rendered audit report to the authorities on the financial condition of the islands. Later, the Tribunal de Cuentas (Court of Accounts) became the supreme audit institution with exclusive jurisdiction over all financial matters. The revolution against Spain led to the establishment of the Philippine Malolos Congress. Aside from legislative functions, it also examined and approved the expenses and revenue accounts of the revolutionary government. Came the American rule and the Office of the Auditor for the insular Philippine was created. The audit system featured review of every transaction, treating of entries through the books of account, and checking of mathematical accuracy of accounts. It was first and foremost a practice of pre-audit. In 1935, the General Auditing Office (GAO), headed by an Auditor General functioned with authority emanating from the Constitution. It was responsible in the examination, audit and settlement of all accounts, as well as the audit of all fund expenditures and properties of the government.


During the World War II the audit functions minimally continued. The General Auditing Office was reestablished after the war and became the present Commission on Audit (COA) under the 1973 Constitution. This time the Auditor General was replaced by a collegial leadership of the Chairman and two Commissioners. The EDSA Revolution ushered in a new Constitution that expanded the mandate of the Commission to audit towards a heightened accountability in the performance of government functions. Today COA stands firm and visible as a genuine partner in the governance of nation-building and the development of quality life for the Filipinos. B.

CONSTITUTIONAL MANDATE

The following are the provisions of Article IX-D of the 1987 Constitution: Secti on 1(1) – There shall be a Commission on Audit composed

of a Chairman and two Commissioners, who shall be natural-born citizens of the Philippines and, at the time of their appointment, at least thirty-five years of age, certified public accountants with not less than ten years of auditing experience, or members of the Philippine Bar who have been engaged in the practice of law for at least ten years, and must not have been candidates for any elective position in the elections immediately preceding their appointment. At no time shall all Members of the Commission belong to the same profession.

–

Secti on 1(2) Chairman Commissioners shall be appointed by theThe President withand the the consent of the Commission

on Appointments for a term of seven years without reappointment. Of those first appointed, the Chairman shall hold office for seven years, one Commissioner for five years, and the other Commissioner for three years, without reappointment. Appointment to any vacancy shall be only for the unexpired Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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portion of the term of the predecessor. In no case shall any Member be appointed or designated in a temporary or acting capacity. Secti on 2(1) – The Commission on Audit shall have the power,

authority, and duty to examine, audit, and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property, owned or held in trust by, or pertaining to, the Government, or any of its subdivisions, agencies, or instrumentalities, including government-owned or controlled corporations with srcinal charters, and on a post-audit basis: (a) constitutional bodies, commissions and offices that have been granted fiscal autonomy under this Constitution; (b) autonomous state colleges and universities; (c) other government-owned or controlled corporations and their subsidiaries; and (d) such nongovernmental entities receiving subsidy or equity, directly or indirectly, from or through the Government, which are required by law or the granting institution to submit to such audit as a condition of subsidy or equity. However, where the internal control system of the audited agencies is inadequate, the Commission may adopt such measures, including temporary or special pre-audit, as are necessary and appropriate to correct the deficiencies. It shall keep the general accounts of the Government and, for such period as may be provided by law, preserve the vouchers and other supporting papers pertaining thereto. Secti on 2(2) – The Commission shall have exclusive authority,

subject to the limitations in this Article, to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties. Secti on 3 – No law shall be passed exempting any entity of the

Government or its subsidiary in any guise whatever, or any investment of public funds, from the jurisdiction of the Commission on Audit. Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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Secti on 4 – The Commission shall submit to the President and

Congress, within the time fixed by law, an annual report covering the financial condition and operation of the Government, its subdivisions, agencies, and instrumentalities, including government-owned or controlled corporations, and nongovernmental entities subject to its audit, and recommend measures necessary to improve their effectiveness and efficiency. It shall submit such other reports as may be required by law. C. PRINCIPAL DUTIES OF THE COMMISSION

Based on the Constitution and the State Audit Code of the Philippines (PD No. 1445), the following are the principal duties of COA: 1.

Examine, audit and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property owned or held in trust by, or pertaining to, the government.

2.

Promulgate accounting and auditing rules and regulations including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant or unconscionable expenditures, or uses of government funds and properties.

3.

Submit annual reports to the President and the Congress on the financial condition and operation of the government.

4.

Recommend measures to improve the efficiency and effectiveness of government operations.

5.

Keep the general accounts of government and preserve the vouchers and supporting papers pertaining thereto.

6.

Decide any case brought before it within 60 days.

7.

Performs such other duties and functions as may be provided by law.


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D. VISION, MISSION AND CORE VALUES

In the discharge of its functions and mandate, COA is guided by the following: 1.

VISION

A credible, trustworthy and independent Supreme Audit Institution a vibrant partner in nation-building; a bulwark of integrity and competence; an organization of professionals with a culture of excellence; a respected member of international organization of supreme audit institutions. (COA Resolution 2012-020 dated 21 December 2012) 2.

MISSION

To carry out our constitutional mandate with the highest degree of professionalism, competence, integrity, teamwork and organizational efficiency, and promote the people’s trust in government by upholding public accountability. (COA Resolution 2012-020 dated 21 December 2012) 3.

CORE VALUES

God-Centeredness We believe that the authority we exercise as auditors is Godcentered and, therefore, our highest accountability is to Him. Excellence We perform our duties in pursuit of excellence and/or perfection. Generosity We promise to impart to our fellow workers whatever knowledge we have acquired for the improvement of the audit services. Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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Patriotism We recognize that the services rendered by the Commission are in response to the needs of the people and that the interest of the country shall have priority over all other considerations. Loyalty and Respect for Authority We pledge to remain steadfast in our sworn duty to uphold COA’s ideals out of loyalty and respect for authority and the rule of law. Courtesy, Modesty and Humility We believe that courtesy and modesty should be upheld and practiced at all times. We acknowledge that we do not have a monopoly of technical expertise, thus, we provide advise without posing as arrogant critics of our audit clients. E.

THREE-YEAR STRATEGIC PLAN (2012-2014)

The thrusts and priorities under this Plan are decided on by the COA Chairperson as the Chief Executive Officer of the Commission. Appendix A is the three year Strategic Plan for 2012-2014 adopted by Chairperson Ma. Gracia M. Pulido Tan.


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F.

CODE OF CONDUCT AND ETHICAL STANDARDS FOR COA OFFICIALS AND EMPLOYEES

Pursuant to Republic Act No. 6713, otherwise known as the Code of Conduct and Ethical Standards for Public Officials and Employees, which took effect on March 25, 1989, and the Civil Service Rules Implementing the Code of Conduct and Ethical Standards for Government Officials and Employees, the Commission passed COA Resolution No. 2014-_____ dated _______ prescribing a code of conduct and ethical standards for its officials and employees (Appendix B) G. COA LOGO

The COA logo is an ethnic Igorot design showing three silver (argent) stars (mullets) on the blue (azure) background representing the national scope of jurisdiction of the Commission on Audit; the seven gold ( or) coins (beasants) on red (gules) base represent the seven functions of the Commission. H. COA HYMN

The COA hymn depicts the role of COA in good governance and nation-building. It is being sung during flag-raising ceremonies. Commission on Audit na COA ang turing Natatanging tanggapang may maselang tungkulin Ang COA ang tanod sa salaping bayan Katulong at gabay sa pag-unlad ng ating lipunan Kaya tayong taga-COA Sana'y maging tunay na lingkod bayan At hindi dapat masindak Kahit sa tukso't bantang ating hinaharap Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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Ang COA ay bisig ng pamahalaan Kabang baya'y sinisikap mapagbungang tunay Ang COA ay ating taga-bantay yaman Katulong at gabay sa pag-unlad ng ating lipunan (2x)

Aside from the COA hymn, the Panunumpa sa Watawat ng Pilipinas and Panunumpa ng Lingkod Bayan are also being recited.


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Chapter II ORGANIZATIONAL STRUCTURE AND FUNCTIONS OF OFFICES


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COA ORGANIZATION STRUCTURE

The present COA organization structure aims to improve delivery of audit service in all units, levels and subdivisions of the government. A. The Commission Proper

The Commission Proper, consisting of a Chairperson and two (2) Commissioners, sits as the body to determine policies, promulgate rules and regulations, and prescribe standards governing the performance by the Commission of its powers and functions. The Chairperson acts as the presiding officer of the Commission Proper and the Chief Executive Officer of the Commission.

1.

The Assistant Commissioners’ Group

The Assistantcommittee Commissioners’ acts as executive management of the Group Commission, which is known as the Assistant Commissioners’ Group. In addition, they perform oversight function and discharge the duties and responsibilities of the respective sector where they may be assigned. The Assistant Commissioner for Legal Services Sector also functions concurrently as the Commission General Counsel. As such he/she performs advisory and consultative functions and renders legal services with respect to the performance of the functions of the Commission and the interpretation of pertinent laws and auditing rules and regulations. B.

Central Office Organization-Executive Offices 1.

Office of the Chairperson a. Executive Staff as Chief Executive Officer Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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Assists the Chairperson in the control, supervision and general administration of the Commission; directs and manages the implementation and execution of policies, standards, rules and regulations promulgated by the Commission; controls and supervises the audit of highly technical or confidential transactions or accounts of any government agency. b. Executive Staff as CP Chair

Provides support to the Chairperson as the presiding officer of the Commission c. Internal Affairs Office (IAO)

Evaluates and acts on administrative complaints filed against COA personnel; and conducts/handles preliminary investigation of administrative complaints against COA personnel. d. Internal Audit Office (IAO)

Determines and reports the extent to which the Commission complies with all statutes, regulations, directions, instructions, delegations and standards; determines and reports on the adequacy, reliability, efficiency and effectiveness of managerial controls operating within the Commission. e. International Audit and Relation Office (IARO)

Exercises control and supervision over the audit of international organizations where the Commission is appointed as External Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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Auditor and recommends to the Chairperson the creation of relevant committees for backstopping services and quality control review; oversees and coordinates for the proper observance of the Commission’s international commitments and obligations, by virtue of its membership in the UN Panel of External Auditors, International Organization of Supreme Audit Institutions (INTOSAI), Asian Organization of Supreme Audit Institutions (ASOSAI) and Association of Southeast Asian Nations Supreme Audit Institutions (ASEANSAI); oversees and coordinates the audit of grants extended by international organizations/ agencies to the government or its departments where COA has entered into an agreement to conduct the audit; oversees and coordinates the audit of accounts and transactions of FBGAs pertaining to revenue and receipts, expenditures and uses of funds and property, in coordination with the audit clusters. f. Project Management Office (PMO)

Facilitates and strengthens coordination within the Commission and the external stakeholders on all matters related to reform projects; provides timely, relevant and accurate information to COA and its government partner agencies to facilitate decision-making; coordinates resources within COA and to support project planning andstakeholders implementation. g. Public Information Office (PIO)

Serves as the public information and media relations arm of the Commission. Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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2.

Office of the Commissioner

Formulates and proposes operating policies, accounting and auditing rules of the Commission; reviews cases for Commission Proper decision; assists in the general administration of the Commission, upon delegation by the Chairperson C. Central Office Organization – Audit Sectors

The Audit Sectors of the Central Office have the following basic features: 





There are three Audit Sectors, each headed by an Assistant Commissioner: the National Government Sector (NGS); the Local Government Sector (LGS); and the Corporate Government Sector (CGS). Under the NGS, CGS and LGS, there are Audit Clusters and Regions in charge of auditing specific groups of government agencies and entities. Each Cluster/Region is headed by a Director IV. Technical personnel of the Technical Services Office (TSO) are deployed on engagement basis to the audit clusters upon request of the Cluster Directors.

D. Central Office Organization- Support Sectors

The Support Sectors consist of seven sectors. Each sector is composed of Offices each headed by a Director IV. 1.

ADMINISTRATION SECTOR (AS)

This sector is in charge of the general administrative and human resource management functions as well as information technology services. Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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a.

General Services Office (GSO)

Provides services related to property and supply management, records management, treasury services, building and facilities maintenance, transport services and security. b.

Human Resource Management Office (HRMO)

Provides services related to recruitment, promotion, awards and incentives, personnel policy research, leave and retirement, employees welfare and benefits, medical services and maintenance of personnel database. 2.

COMMISSION PROPER ADJUDICATION AND SECRETARIAT SUPPORT OFFICE (CPASSO) a. Commission Secretariat (COMSEC)

Organizes and makes necessary arrangements for the Commission Proper (CP) sessions, hearings and conferences; prepares agenda, sets meetings and keeps the minutes of all sessions and conferences of the CP. a. b.

Claims and Adjudication Office- NGS Claims and Adjudication Office- CGS

c.

Claims and Adjudication Office- LGS

Claims and Adjudication Offices (CAO) NGS, CGS and LGS perform primarily adjudication functions such as those pertaining to appeal from disallowances and charges, money claims against the Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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government, relief from accountability, condonation of claims/liability, write-off accounts, and such functions it presently performs which are not assigned to the LAO or other Offices. b. COA Central Library (CCL)

Keeps and maintains organized and updated collection/compilation of all research and reference materials needed by the Commission and its officials and personnel.

3. GOVERNMENT ACCOUNTANCY (GAS)

SECTOR

This sector keeps the General Accounts of the government, prepares in coordination with the Audit Sectors, the Annual Financial Reports of the National Government Agencies, Local Government Units and Government-owned and/or -Controlled Corporations and other financial reports required by law for submission to the Office of the President and Congress. a.

Government (GAO)

Accountancy

Office

In charge of keeping the General Accounts of the Government and preparing for the Commission the Annual Financial Report of the Government, its subdivisions, agencies and instrumentalities, including government-owned and -controlled corporations, and such other financial or statistical reports as may be required. b.

Accounting Systems and Development and Other Services Office (ASDOSO) Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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Harmonizes the Philippine Public Sector Accounting Standards with the International Public Sector Accounting Standards, maintains a government-wide Chart of Accounts for National, Local and Corporate agencies, works in connection with projects under the Public Financial Management related Accounting reforms including development of computer systems and tools vital to the operation of GAS. 4. LEGAL SERVICES SECTOR (LSS)

This sector performs advisory and consultative functions, adjudication of cases and claims, render legal services with respect to the performance of the functions of the Commission and the interpretation of pertinent laws and auditing rules and regulations and coordinates with the Office of the Solicitor General, Ombudsman and other agencies on legal issues. a.

Legal Affairs Office (LAO)

Performs adjudication of administrative cases; renders legal opinion and advice; review legal retainers and other contracts, proposed COA resolutions, circulars and other issuances; enforces COA decision and coordinates with the Office of the Solicitor General, Ombudsman and other agencies on legal matters. b.

Prosecution (PLO)

and

Litigation

Office

Assists in the prosecution and litigation of the Ombudsman-COA Joint Investigation Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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Team cases, those initiated by the COA against public officers and private individuals and cases involving audit actions and renders legal assistance to qualified COA personnel. 5. PLANNING, FINANCE AND MANAGEMENT SECTOR (PFMS)

This sector formulates strategic and annual plans programs, provides the Commission with accounting and budget services, and develops and administers performance measurement system for the Commission’s service delivery units. a.

Accounting Office (AO)

Maintains the books of accounts of the Commission, evaluates the propriety and legality of claims against COA and maintains and operates the Payroll Information System (PIS) b.

Risk Management and Budget Office (RMBO)

Assists in formulating strategic and annual plan of COA, conducts periodic risk management analysis, develops and administers performance measurement system, performs services related to budget preparation and execution. 6. PROFESSIONAL AND INSTITUTIONAL DEVELOPMENT SECTOR (PIDS)

This sector designs and develops training courses for COA employees and employees of other government agencies, establishes and maintains linkages and coordination with all other offices of Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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the Commission, and other government agencies, international bodies as well as private institutions for available professional development/training packages and opportunities, ensures that the quality control policies and procedure of the Commission are in place, and undertakes policy studies and research on professional standards and best practices in accounting, auditing and related fields. a.

Professional Development Office (PDO)

Formulates and implements Commission’s training program. b.

the

Policy, Research and Institutional Development Office (PRIDO)

Undertakes policy studies and research on professional standards and best practices in accounting, auditing and related fields to bring the Commission at par with the more advanced Supreme Audit Institutions. c.

Quality Assurance Office (QAO)

Formulates quality control policies and procedures in audit. 7. SPECIAL SERVICES SECTOR (SSS)

This sector performs special audit and fraud audit and renders technical services in aid of audit. a.

Special Audits Office (SAO)

Conducts government-wide audit of functions and sectoral audit of programs performed and implemented by government agencies; variable scope of audit consistent with the exercise by the Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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Commission of its visitorial powers of non-government entities subsidies by the government, those for which the government has put up a counterpart funds and loans guaranteed by the government; and audit of public utilities in connection with the fixing of rates of every nature; prepare special audit report; issue Notice of Disallowance/Charges (ND/NC). b.

Fraud Audit Office (FAO)

Conducts audit on allegations of fraud in various government transactions. 8.

SYSTEMS TECHNICAL SERVICES SECTOR (SSTS)

This sector function is to closely monitor or evaluate, such as the reasonableness of contracts for IT procurement and services, effectiveness of control systems for computerized/IT supported financial management systems. Undertakes the information technology/information systems audit including the review of procurement of Information and Communications Technology (ICT) resources and services of government agencies. a.

Information and Technical Audit Office (ITAO)

Develops and implements an e-audit approach for on-line government-wide financial systems and assist in the formulation/enhancement of accounting policies/guidelines on ICT related matters. b.

Systems Consultancy Services Office (SCSO) Renders consultancy services to government agencies relative to the Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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designs, development installation and review of internal control and financial information system. c.

Information Technology Office (ITO)

In charge of designing, developing and maintaining information systems, maintains the COA website and performs other IT related services. d.

Technical Services Office (TSO)

Conducts technical evaluation and inspection of infrastructure projects/contracts, procurement of goods and services (including consultancy services) and other procurement and disposal activities; appraisal of real estate/unserviceable property; information systems audit including internal control systems evaluation. E.

Regional Office Organization

In the regions, each regional office is headed by a Regional Director (Director IV) who is responsible for the audit of local government agencies located within his regional jurisdiction and for transmitting the regional audit reports of agencies to the concerned Cluster Director of the Local Government Sector in the Central Office for consideration, and the Annual Audit Reports of LGUs and stand-alone agencies in the region to their respective heads. F.

Standards Boards

The Public Sector Accounting Standards Board and the Public Sector Auditing Standards Board, the members of which function in ex-officio capacity, are directly under the Commission Proper. Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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Chapter III PERSONNEL POLICIES The Commission recognizes that its people are its most important resource. In recognition of the invaluable roles they perform towards the achievement of COA’s vision, mission and goal, the Commission has committed to the total development of its personnel. These commitments, which will enable them to become productive in their work and successful in their careers, are carried out through the following policies: A. GENERAL POLICIES 1.

Employment in the Commission is in accordance with civil service laws and rules. It is open to qualified Filipino citizens and shall attract the best qualified candidates.

2.

Merit, fitness, and competency are the bases of personnel action in recruitment and promotion. Such actions shall always be transparent, fair, and objective.

3.

The Commission uses open, professional, and competitive procedures to determine the best qualified candidate to fill the position.

4.

It considers training and development of its personnel a priority program aware of the benefits that can be derived therefrom.

5.

It provides its people assistance in their medical and financial needs.

6.

It values the dignity and respects the rights of each employee.


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7.

B.

It expects each employee to actively participate in all collective endeavors and contribute to the realization of the Commission’s goals and objectives.

EMPLOYMENT IN THE COMMISSION

Employment in COA adheres to rules and regulations prescribed by the Civil Service Commission and is based strictly on merit and fitness. 1.

Nature of Appointment

Appointments issued in the Commission are in accordance with CSC Memorandum Circular 15, s. 1999. a.

Original – this refers to the initial entry into the career and non-career service.

b.

Promotion – this is the advancement of an employee from one position to another with an increase in duties and responsibilities as authorized by law, and usually accompanied by an increase in salary.

c.

Transfer – this is the movement of employee from one position to another which is of equivalent rank, level or salary without break in the service involving the issuance of an appointment. Transferees to COA from other government agencies who are willing to enter COA at a lower rank and/or salary grade than their present position are required to execute a waiver of their right to an equivalent position/salary.

d.

Re-employment – this is the reappointment of a person who has been previously appointed to a position in the career or non-career service under permanent status but was separated therefrom as a result of reduction in force, reorganization, retirement, voluntary resignation or of any non-disciplinary action such as dropping from the rolls and other modes of separation. Re-employment pre-supposes a gap in the service.

e.

Reappointment – this is the re-issuance of an appointment during reorganization, devolution, salary


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standardization, re-nationalization or similar events. Appointment issued to effect change of status from temporary to permanent is classified as Reappointment. Re-appointment presupposes no gap in the service. f.

Reinstatement –is the reappointment of a person who has been previously appointed to a position in the career service and who has, through no delinquency or misconduct, been separated therefrom or the restoration of one who has been exonerated of the administrative charges filed against him.

g.

Renewal – this refers to the subsequent appointment issued upon the expiration of the appointment of a temporary appointment, if a qualified eligible is not actually available as certified by the CSC Regional Director or Field Officer. Renewal presupposes no gap in the service.

h.

Change of Status from Temporary to Permanent – this appointment is issued to a temporary employee when he acquires the appropriate eligibility or becomes fully qualified for the position to which he is appointed.

2.

Employment Status

Appointments are classified according to the following status: a.

Permanent – this is issued to a person who meets all the minimum qualification requirements of the position to which he is being appointed including the appropriate eligibility prescribed, in accordance with the provisions of laws, rules and standards promulgated in pursuance thereof.

b.

Temporary – this is issued to a person who meets the education, experience and training requirements for the position to which he is being appointed except for the appropriate eligibility but only in the absence of a qualified eligible actually available as certified to by the CSC Regional Director or Field Officer. The Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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appointment does not exceed twelve months, reckoned from the date it was issued but the appointee may be replaced sooner if a qualified eligible that is willing to accept the appointment becomes actually available.

Note: Probationary Period – following their srcinal appointment, whether permanent or temporary, all new recruits must undergo a probationary period of six (6) months to serve as on-the-job assessment of the new recruit’s knowledge, skills and attitude necessary to perform the duties and responsibilities of the position. (COA Resolution No. 2013-011 dated 6 March 2013) c.

Coterminous – this is issued to a person whose entrance and continuity in the service is based on the trust and confidence of the appointing authority or of the head of the organizational unit where assigned; or co-existent with the incumbent; or limited by the duration of the project; or co-existent with the period for which an agency or office was created.

C. ASSIGNMENT AND REASSIGNMENT

COA personnel are assigned on the basis of the following guidelines and policies: 1.

An Assignment Order is issued with the approved appointment stating the office of assignment of the new employee.

2.

A reassignment may be effected even without the consent of the official or employee concerned when required or deemed necessary in the interest/need of the service.

3.

The periodic reassignment of COA personnel is effected through the issuance of a Reassignment Order.

4.

Except when the effective date is specified in the Order, the official or employee concerned assumes post in his new place of assignment within one (1) month from the


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date of receipt of the corresponding Reassignment Order, in order for the employee to secure clearance from his/her previous assignment.

D. RULES AND GUIDELINES ON ATTENDANCE AND LEAVES 1.

Working Hours

All COA personnel shall render not less than eight (8) hours of work a day for five (5) days a week or a total of 40 hours a week, exclusive of lunch break. 2.

Flexi-time a.

Flexi-Time shall mean Employees can report to office and sign-in anytime between 7:00 AM and 9:00 AM and leave anytime between 4:00 PM and 6:00 PM provided that the required eight hours of work in one day has been rendered.

b.

Employees who report for work at 9:01 AM or later shall be considered tardy. Employees who leave the office with less than 8 hours service shall be considered as having incurred undertime for that day, which shall be subject to applicable CSC Rules and deductible from their leave credits.

c.

Regardless of their work schedule, all employees shall attend the flag raising ceremony on Mondays at 8:30 AM and the flag retreat on Fridays at 4:30 PM.

d.

The noonday break shall remain from 12:00 NN to 1:00 PM.

e.

COA employees who are assigned in auditing units, shall follow the work schedule of the audited agency, provided that if the agency is observing the Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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four-day workweek schedule, the COA employees concerned shall secure authority from the COA Chairperson to observe the same schedule. 3.

4.

Attendance a.

All COA personnel shall accomplish their respective Daily Time Records (DTRs) for a given month within the first three days of the following month and submit the same together with the supporting documents, if applicable, to their respective supervisors for approval/signature.

b.

COA personnel without DTR for a given month without a valid justification shall be considered absent without leave (AWOL) for that month and may be deleted from the payroll and dropped from the rolls.

Leave of Absence

Employees of the government, whether permanent or temporary, who render work during the prescribed office hours, are entitled to 15 days vacation and 15 days sick leave annually with full pay exclusive of Saturdays, Sundays, and public holidays, without limitation as to the number of days of vacation and sick leave that they may accumulate. (Sec. 1, Rule XVI, Omnibus Civil Service Rules and Regulations, as amended by CSC Resolution No. 99-1885 dated August 23, 1999 ) a.

Approving Authority

Applications for leave of absence are approved on the basis of the following approving authority: 1)

Leave with pay (without travel abroad) a) Leave with pay for more than three (3) months (without travel abroad) Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

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Personnel Concerned Executive Staff of Assistant Commissioners; Cluster Directors;

Director IV/Officerin-Charge (OIC); Head of Office Director III and all others including Heads of Services (Divisions) under all offices of the Sectors/Regional Offices b)

pproving Authority

Assistant Commissioner, Administration Sector

Head of Office; Head of Audit Group/Supervising Auditor in case of Audit Team Leaders and members/staff of Audit Group

Leave without pay for not more than three months (without travel abroad)

Personnel Concerned All Executive Staff of Assistant Commissioners; Cluster Directors; Director IV/Officerin-Charge (OIC); Head of Office

Approving Authority

Commissioner I for accounting units Commissioner II for audit/technical & information services units Assistant Commissioner, PFMS, for Planning and Financial Management Sector Assistant Commissioner, LSS, for Legal Services Sector


27


Personnel Concerned

Approving Authority

Assistant Commissioner, Administration , for Administration Sector Director III and all others including Heads of Services (Divisions) under all offices of the Sectors/Regional Offices c)

Leave without pay exceeding three (3) months(without travel abroad)

Personnel Concerned

Approving Authority

All

Chairperson

d)

Leave of absence, regardless of duration (with travel abroad)

Personnel Concerned All

Note:

Cluster Director/Director IV/OIC

Approving Authority

Chairperson

COA Central Office Clearance is required for all applications for leave to travel abroad and applications forabroad. leave of 30 days or more even without travel

2)

Official Travel

Official travels refer to travels relating to the performance by an official or employee of the Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

28


regular functions of her/his office outside the designated official station, or travels as may be authorized or directed by the Chairperson, and whether or not eligible for traveling expenses. These shall be covered by a duly approved Office Order and Itinerary of Travel. The Office Order shall be issued by the approving authority concerned as indicated in the following Table. a)

Foreign Travels, whether official or personal, regardless of duration.

Personnel Concerned All

b)

Approving Authority Chairperson

Domestic travel NOT for training purposes.

Personnel Concerned Commissioners; Assistant Commissioners; Regional Directors (if outside her/his regional jurisdictions); Chief Executive Staff of Chairperson; Commission

Approving Authority Chairperson; signing authority may be delegated

Secretary; Heads of Internal Audit, Public Information Office (PIO); Regional Coordination Office (RCO); and Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

29


Personnel Concerned Professional Development Office (PDO)

Approving Authority

Executive staff of the Chairperson

Chairperson: signing authority may be delegated to Chief Executive Staff but command responsibility remains with the Chairperson

Commissioner’s Chief of Staff

Commissioner concerned

Executive Staff of

Commissioner

Commissioners

concerned: signing authority may be delegated to Chief of Staff but command responsibility remains with the Commissioner

Executive staff of Assistant Commissioners

Assistant Commissioner concerned

Cluster Directors; Director IV/Officer-

Commissioner I for accounting-related

in-Charge (OIC); Head of Office

official travels Commissioner II for auditing/technical and information


30


Personnel Concerned

Approving Authority services-related official travels

Assistant Commissioner. PFMS, for planning and financial management-related official travels Assistant Commissioner, LSS, for legal servicesrelated official travels Assistant Commissioner, Administration, for administrative-related official travels Director III and all others including Heads of Services (Divisions) under all offices of the Sectors/Regional Offices

Head of Office; Head of Audit Group/Supervising Auditor in case of Audit Team Leaders and members/staff of Audit Group

c)

Domestic Travel for training purposes;

d)

Training conducted by the COA and other training providers; domestic travel for attendance for in conferences and conventions


31


Personnel Concerned Director IV and below

Approving Authority Assistant Commissioner, PIDS (pursuant to COA Office Order No.

2013-320 dated March 7, 2013)

5.

Rules on Habitual Absences, Half day Absences, Tardiness and Undertimes a.

Habitual Absences

An officer or employee is considered habitually absent if he/she incurs unauthorized absences exceeding the allowable 2.5 days monthly leave credit under the Leave Law for at least three months in a semester at least consecutive during a year. or (CSC Res. three No. 981395 dated months June 8, 1998) b.

Tardiness Tardiness is defined simply as the failure to arrive at a time set; lack of punctuality or not arriving on time. Thus, one can be tardy twice in a day – one in the morning and another in the afternoon; in just five days, it is possible for an officer or employee to be tardy ten (10) times. (CSC Resolution No. 000970 dated April 7, 2000) 1)

Tardiness is incurred in the following instances: a)

Arriving at the office after the prescribed time for flag-raising ceremonies on Mondays and after 9:00 in the morning from Tuesdays to Fridays;


32


2)

6.

b)

Arriving at the office after 1:00 in the afternoon from Mondays to Fridays; and

c)

Incurring half-day absences in morning (CSC MC. No. 17, s. 2010)

the

Any officer or employee is considered habitually tardy when he incurs tardiness regardless of the number of minutes/hours, ten times a month for at least two months in a semester or at least two consecutive months during the year (CSC MC. No. 23, s. 1998)

Undertime a.

Undertime is defined as working time that is less than the full time or the required minimum. This is usually incurred by an officer or employee who leaves or quits from work earlier than the usual eight hour work schedule in a given working day. (CSC Resolution No. 000970 dated April 7, 2010)

b.

Undertime is circumstances: 1) 2)

3)

c.

incurred

in

the

following

Leaving office before 12:00 noon from Mondays to Fridays; Leaving office in the afternoon before the completion of eight-hour workday from Mondays to Thursdays, and before the prescribed time for flag retreat on Fridays; and Incurring half-day absence in the afternoon. (CSC MC. No. 17, s. 2010)

An officer or employee incurs undertimes regardless of the number of minutes/hours, at least ten times a month for at least two months in a semester; or at least ten (10) times a month for at least two consecutive months during the year. (CSC MC. No. 17, s. 2010) Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

33


7.

Sanctions on Habitual Absences, Habitual Tardiness and Habitual Undertimes a.

On Habitual Absences

Any officer or employee who incurs frequent unauthorized absences, from duty during regular office hours shall have the following penalties (CSC Resolution No. 98-981395) First offense – suspension for (6) months and one (1)day to one (1) year; Second offense – Dismissal b.

On Habitual Tardiness

Any officer or employee who is habitually tardy shall be liable for violation of reasonable office rules and regulations, with prescribed penalty as follows (CSC MC NO. 23, s. 1998): * First offense – reprimand; * Second offense – Suspension for one day to 30 days; * Third offense – dismissal c.

On Undertimes

An officer or employee who incurs undertimes regardless of the number of minutes/hours, at least ten times a month for at least two months in a semester; or at least ten times forshall at least two consecutive months duringa month the year, be liable for Simple Misconduct and/or Conduct Prejudicial to the Best Interest of the Service (CSC MC No. 16 s. 2010)


34


E.

DISCIPLINE AND GRIEVANCE MECHANISMS 1.

Basic Office Regulations

All personnel are required to adhere to the following office regulations: a.

Punctual and regular attendance in the office. Use of Bundy clock/Biometric machine and/or Daily Time Records (DTRs). Use of Time Record Books. Use of Personnel Locator Slip. 

 

b.

Wearing of uniforms and/or presentable and appropriate dresses when uniform is not required.

c.

Use of ID card.

d.

Participating in the flag raising ceremonies during Monday mornings and flag retreat during Friday afternoons.

e.

Action on papers/documents within twenty-four (24) hours upon receipt. Such papers/documents may be in the form of requests for services, query, information, decision, etc. which must be acted upon by the office.

f.

Giving information and access to official records, including furnishing copies thereof.(COA Resolution No. 2012-012 dated October 29, 2012; COA Memorandum No. 87-22E dated August 24, 1987 and COA Memorandum No. 91-732 dated September 23, 1991)

g.

Avoidance of the following: 1)

Loafing, loitering and excessive chatting and use of telephone for private calls during office hours.

2)

Insubordination or willful disobedience in carrying out reasonable requests of the


35


supervisors, or refusing to accept a job assignment. 3)

Possession, use and distribution of liquor and unlawful drugs.

4)

Fighting

or

attempting

to

injure

others

(aggressors only) on the job or in the COA premises. 5)

Queuing at or near the Bundy clocks/Biometric machine before 12:00 o’clock noon and before 5:00 PM.

6)

Willful damage to COA property and property of the audited agency.

Violation of the above office rules and regulations shall constitute light offenses with their corresponding penalties as provided for in the CSC MC No. 16 s. 2010: 1st offense

-reprimand

2nd offense -suspension of 1 day to 30 days 3rd offense -dismissal 2.

Grievance Mechanism

Section 37 of Executive Order No. 292, known as the Administrative Code of 1987 provides that employees shall have the right to present their grievances to management and have them adjudicated as expeditiously as possible. Towards this end, the Commission passed COA Resolution No. 2014___ on _____ providing for a revised grievance machinery. a.

Basic Policies

1)

A grievance which refers to work related issues giving rise to employee dissatisfaction shall be resolved expeditiously at all times at the lowest level possible or as close to the point of srcin as possible.


36


2)

3)

4)

5)

b.

The aggrieved party shall be assured of freedom from coercion, discrimination, reprisal and biased action on the grievance. No personnel may be victimized or prejudiced as a result of lodging a grievance. No personnel shall lodge malicious grievances or abuse the machinery by repeatedly lodging a grievance on the same matter. Grievance proceedings shall not be bound by legal rules and technicalities. Legal representation is not allowed. Equal opportunity for men and women to be represented in the grievance committee shall be ensured

Scope

The grievance machinery applies to all levels of officials and employees in the Commission. c.

Composition of the Grievance Committee

COA Central Office/NCR

Regional Offices

Committee Chair Director, Human Resource Management Office (HRMO)

Service Chief, Administration, Training and Finance Services

Members Two Division Chiefs or their equivalent positions chosen from among themselves;

Two members of the rank-and-file who by shall be named the PHILGASEA, the recognized employees’ union; one from the first level and another


37


Committee Chair

Members from the second level.

Bilis Aksyon Partner duly designated by this Commission who shall serve as the counterpart action officer of the CSC under the Mamamayan Muna Program in every agency pursuant to CSC MC No. 3, s. 1994. d.

Jurisdiction of the Grievance Committee

The following cases shall be acted upon through the grievance machinery: 1) Non-implementation of policies, practices, and procedures on economic and financial issues and other terms and conditions of employment fixed by law including salaries, incentives, working hours, leave benefits and other related terms and conditions; 2) Non-implementation of policies, practices and procedures which affect employees from recruitment to promotion, detail, transfer,

3) 4) 5) 6)

retirement, termination, and other related issues that affect them; Physical working condition; Interpersonal relationships and linkages; Protest on appointments; and All other matters giving rise to employee dissatisfaction and discontentment. Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

38


The following cases shall not be acted upon through the grievance machinery: 1. Protest on appointment as provided for in CSC Resolution No. 091718; 2. Disciplinary cases which shall be resolved pursuant to CSC and this Commission’s rules and regulations; 3. Sexual harassment cases as provided for in Republic Act No. 7877; and 4. Union-related issues and concerns. e.

Functions and Responsibilities of the Grievance Committee

1)

2)

3)

4)

f.

Develop and implement pro-active measures that would prevent grievance, such as employee assembly which shall be conducted at least once every quarter, “talakayan”, counseling and other similar activities. Conduct continuing information drive on grievance machinery in collaboration with the personnel unit. Establish internal strategies in handling cases referred to it provided there will be no violation of pertinent laws, rules and regulations. Submit a quarterly report of its accomplishments and status of unresolved grievances to the Chairperson, this Commission, CSC Field Office and CSC Regional Office.

Grievance Procedures

1)

Discussion with Immediate Supervisor – At the first instance, a grievance shall be presented verbally or in writing by the aggrieved party to his immediate supervisor. The supervisor shall inform the aggrieved party of the Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

39


corresponding action within three working days from the date of presentation. Where the object of the grievance is the immediate supervisor, the aggrieved party may bring the grievance to the next higher supervisor. 2)

Appeal to the Higher Supervisor – If the aggrieved party is not satisfied with the decision of the immediate supervisor, he may submit the grievance in writing within five working days to the next higher supervisor, who shall render decision within five working days from receipt of the grievance.

3)

Appeal to the Grievance Committee – The decision of the next higher supervisor may be elevated to the Committee within five working days from receipt of the decision of the next higher supervisor. The Committee may conduct an investigation and hearing within ten working days from receipt of the grievance and render a decision within five (5) working days after investigation and hearing. The Committee shall issue the Certificate of Final Action on the Grievance which shall contain the history and final action on the grievance.

Where the object of grievance is the Committee itself, the aggrieved party may submit his grievance to the Chairperson, this Commission. 4)

Appeal to the Chairperson, this Commission – If the aggrieved party is not satisfied with the decision of the Committee, he may elevate his

grievance in writing within five days from receipt of the decision, through the Committee, to the Chairperson. Where the object of the grievance is the Chairperson, the aggrieved party may bring his grievance to the Civil Service Commission.


40


5)

Appeal to the Civil Service Commission – If the aggrieved party is not satisfied with the decision of the Chairperson, he may appeal or elevate his grievance to the CSC Regional Office concerned within fifteen (15) working days from the receipt of such decision.

Together with the appeal, the aggrieved party shall submit a Certification on the Final Action on the Grievance.


41


Chapter IV RECRUITMENT AND PROMOTION Employment in COA adheres to rules and regulations prescribed by the Civil Service Commission, and is based strictly on merit and fitness. On January 22, 2014 under COA Resolution No. 2014-001, the recruitment process was modified to provide for faster processing. The new recruitment guidelines has the following features: 1.

The COA pre-employment test (COA-PET) and the sector/office/regional services interview and technical test will be held on the same day.

2.

The new policy on entry-level audit positions (see item IV.C of this Chapter) as approved by the CP in its Executive Meeting on July 2, 2013.

Pursuant to COA Resolution No. 2013-011 dated March 6, 2013, the new recruits undergo a probationary period of six months reckoned from the date of assumption of office which shall serve as an on-the-job assessment of their knowledge, skills and attitude necessary to perform the duties and responsibilities of his positions, and period within which to submit the neuropsychiatric examination result, medical examination reports, NBI clearance and other supporting documents for recruitment. Procedures on promotions are continually reviewed and updated to suit current circumstances. Among the new features of the promotions process as provided by COA Memorandums dated February 19, 2014, January 9, 2012, October 29, 2012 and July 23, 2013 are as follows: 1. 2.

All who wish to be promoted shall apply for promotion; All applicants shall submit their applications with a Sworn Statement stating that there is/are no complaint(s) against him/her pending with the Office of the Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

42


3.

4.

5.

Ombudsman, any Prosecutor’s Office, Department of Justice, or any court of justice; or pending administrative case with COA or any other administrative body. CPAs are given priority in appointment to Audit positions. However, existing Auditors who are nonCPAs may be promoted to staff audit positions in the Offices of the Directors/Assistant Commissioners and other offices where they are not required to sign audit certificates. Certifications attesting to the performance of supervisory functions, in lieu of office orders and memorandum orders, are not accepted as supporting documents. The performance appraisal rating should not be a controlling factor and sole criterion in ranking the contenders for promotion. Other criteria for ranking should be considered, such as merit, length of service, and date of last promotion.

A. SCOPE

COA recruitment and promotion systems cover positions categorized by the Civil Service Commission as belonging to the first and second levels, to wit: 1.

First Level- covers clerical, trades, crafts and custodial service positions which involve non-professional work in a non-supervisory capacity requiring less than four years collegiate studies.

2.

Second Level- includes positions up to division chief level, characterized by professional, technical and scientific work in a non-supervisory or supervisory

capacity requiringinattheleast fourLevel yearsareofcategorized collegiate studies. Positions Second into the following functional groups: a.

Non-Supervisory – includes professional, technical and scientific positions performing work requiring the practice of profession or Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

43


application of knowledge acquired through formal training in a particular field or the exercise of a natural, creative, or artistic ability or talent in arts and letters. Also included are positions involved in research and application of professional knowledge and methods to a variety of technological, economic, industrial and governmental functions. b.

Supervisory – includes professional, technical and scientific positions in a department or agency or local government, which have the responsibility of overseeing the work of an organizational unit charged with a major and specialized activity. For this purpose, a supervisor shall be one who plans, programs, delegates tasks and evaluate performance of employees; monitors work outputs; maintains morale and discipline among employees; develops cooperation and ensures a wellcoordinated workforce; and coordinates and cooperates with other organizations and units within the department or agency.

c.

Executive/Managerial this includes professional, technical and scientific positions, the functions of which are managerial in character, exercising management over people, resource, and/or policy exercising functions such as planning, organizing, directing , coordinating, controlling and overseeing the activities of an organization, a unit thereof or of a group, requiring some degree of

professional, technical, or scientific knowledge and experience, application of managerial skills required to carry out basic duties and responsibilities involving leadership, functional guidance and control. These positions require intensive and thorough knowledge of a specialized field. Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

44

COA

45

Em ployee Han dbook

B.

PUBLICATION POSITIONS

AND

POSTING

OF

VACANT

The following guidelines on publication and posting of vacant positions are followed: 1.

Job vacancies for career positions are published in a newspaper of general circulation or the COA website.

2.

Published vacancies can only be filled not earlier than ten (10) working days after publication.

3.

To disseminate the information on vacancies to as many COA insiders as possible, vacancies are posted for at least ten (10) working days at the HRMO and in five (5) conspicuous places in the Central Office and in the Regions where the vacancies exist.

4.

Published vacancies that remain unfilled are republished every nine (9) months.

C. QUALIFICATION STANDARDS

The Commission follows the Civil Service Commission Qualification Standards Manual except in the following instances where it has adopted higher Qualification Standards (QS) for certain positions. Entry level positions for CPAs: Position/SG SAE II

SA I

Education Bachelor’s Degree in

Accountancy Bachelor’s Degree in Accountancy

Eligibility RA 1080 CPA

Training None required

Experience None required

RA 1080 CPA with at least 81% board rating

4 hours relevant training in accounting or auditing

At least one year relevant experience in accounting or auditing


COA

46

Em ployee Han dbook

Managerial/Executive positions: Position/SG Assistant Commissioner (SG-29)

Education Master’s Degree/LLB/ Bachelor’s Degree with appropriate RA 1080 eligibility

Eligibility Appropriate RA 1080 or Career Service professional or 2nd level eligibility

Training Completion of COA SEDP

Experience At least 10 yrs. of highly technical functions and/or responsibilitie s involving studies and recommendati on of policies, at least two years of which involved policy functions at the level of head of an office, cluster or equivalent unit.

Director (SG-28)

Master’s Degree/LLB/ Bachelor’s Degree with appropriate RA 1080 eligibility

Appropriate RA 1080 or Career Service professional or 2nd level eligibility

Completion of COA SEDP

At least 5 yrs. of highly technical functions and/or responsibilitie s involving studies and recommendati on of policies, at least one year of which involved policy functions at the level of assistant head of an office, cluster or

IV


COA

47

Em ployee Han dbook

Position/SG

Director III

State Auditor V/ Director II/ Attorney VI/State Technical Audit Specialist (STAS)

Education

Eligibility

Training

Master’s Degree/LLB/ Bachelor’s

Appropriate RA 1080 or Career


Degree with appropriate RA 1080 eligibility

Service professional or 2nd level eligibility

Master’s Degree/LLB/ Bachelor’s Degree with appropriate RA 1080 eligibility

Appropriate RA 1080 or Career Service professional or 2nd level eligibility

Experience equivalent unit.

At least 5 yrs. of highly technical functions and/or responsibilitie s involving studies and recommendati on of policies, at least one year of which involved policy functions at the level of head of a division, audit team, or equivalent unit.



At least 5 yrs. of highly technical functions and/or responsibilitie s involving studies and recommendati on of policies, at least one year of which involved policy functions at the level of head of a section, audit team, or

COA

48

Em ployee Han dbook

Position/SG

Education

Eligibility

Training

Experience equivalent unit.

D. BASIC GUIDELINES ON RECRUITMENT

Only applicants who meet the CSC prescribed QS or the higher QS adopted by COA for certain positions and other criteria set by the Commission are included in the general pool of applicants. 1.

Applicants who meet the QS are subjected to the procedural requirements for recruitment, as follows: a. b. c.

COA Pre-employment Test Preliminary interview Referral to sectors/offices/regions for interview and/or other tests deemed appropriate;

d.

Screening by the Selection and Promotions Board/Regional Selection and Promotions Board Medical Examination Neuro-psychiatric examination Final approval by the CP

e. f. g. 2.

The Commission pays all direct expenses incurred by the applicant in undergoing medical and neuro-psychiatric examinations in compliance with the CSC’s requirement set forth in CSC Memorandum Circular No. 34, s. 1997.

3.

The maximum limits to the amounts that will be paid for the COA for the different medical tests and services are as follows:

Blood Test (CBC) Urinalysis Chest X-ray Drug Tests

-

P150.00 P100.00 P150.00 P700.00



(Inclusive of the costs of tests for both shabu and marijuana) Neuro-psychiatric examination Central Office Applicants COA Regional Office Applicants

E.

-

P150.00 P200.00

BASIC GUIDELINES ON PROMOTION

All contenders for regular promotion must undergo the selection process undertaken by the HRMO, Selection and Promotions Board (SPB)/Regional Selection and Promotions Board (RSPB) and the Commission Proper (CP). 1.

As a condition precedent, the contender must meet all the minimum requirements of the QS for the next higher position with respect to the following: 

Education

  

Training Experience Eligibility

2.

Regular promotions shall be evaluated on the basis of the appraisal ratings of the contenders using the new Performance Appraisal System (PAS) after the minimum requirements for education, training, experience and eligibility prescribed under the QS for the next higher position have been met.

3.

Rankingfor promotion purposes is primarily based on the performance ratings for two semesters which cover the following factors:   

Performance Leadership potential Personality


49


4.

Promotion of employees with administrative case Employees with pending administrative cases maybe included in the ranking for purposes of promotion, but promotion shall be at the discretion of the appointing authority. 



F.

An employee has a pending administrative case when the disciplining authority has issued a formal charge; An employee has a pending criminal case when information has been filed against him with the appropriate court.

SELECTION AND PROMOTION BOARDS

There are two (2) distinct bodies in charge of evaluating and screening employees for purposes of recruitment and promotion, to wit: 1.

Selection and Promotions Board (SPB) – for promotion and recruitment in Central Office/NCR Regional Selection and Promotions Board (RSPB)- for regional promotions and recruitment

2.

Main Duties and Responsibilities of the SPB/RSPB: 



Evaluate candidates for recruitment and/or promotion based on the ranking list submitted by the respective offices; Select and recommend to the CP their choice among the candidates in accordance with the approved criteria and other means to validate competence, knowledge, and skills of the candidates.

G. APPEALS AND PROTESTS ON PROMOTION Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

50


Only a qualified next-in-rank employee who is not considered for promotion may file a protest with the CP thru the SPB/RSPB. 1.

Form and Content of Protest

The Protest shall be written in clear, simple, concise language and shall have the following contents: 





The full name, office, position and annual salary of both the protestant (the aggrieved party) and the protestee (the appointee or recommendee); The facts constituting the grounds for the protest; and The data on comparative qualifications of both the protestant and the protestee showing: education and training, experience, outstanding accomplishments, civil service eligibility, latest performance rating, and updated personal data sheets.


51


CHAPTER V CAREER DEVELOPMENT The Commission values its workforce as its most important resource so it puts premium on the training and development of its people. A. SCHOLARSHIPS

The following are the scholarship programs in the Commission: 1.

2.

B.

Local Scholarships

a.

BAR Review and Examination

b.

CPA Review and Examination/Other Board Review and Examination

c.

Completion of Master’s Degree

d.

Master in National Security Administration

e.

Local Scholarship Program (LSP) of the CSC for Master’s Degree

Foreign Scholarships

a.

Training Programs conducted by the Asian Organization of Supreme Audit Institutions/ International Organization of Supreme Audit Institutions.

b.

Training Programs funded by international organizations (USAID, AusAID, JICA etc.)

LADDERIZED TRAINING PROGRAM

Aware of the benefits that may be derived from training and development, the Commission on Audit (COA) has always considered training and development as amongst its priorities. The Ladderized Training Program (LTP) is a major component of the general long-term plan for the training and development of COA personnel. Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

52


1.

The Program and Its Rationale

a.

The LTP is a system that allows COA personnel to progress to the next level of training, only after completing the required courses in each ladder of the LTP. The system directly addresses every individual’s training needs from his/her entry in the service corresponding to the expected tasks/responsibilities of each position thus enabling the employee to progress successively to an ascending level of skills and competency that will prepare him/her for added responsibilities in the next higher position in the organization.

b.

2.

Each ladder in the LTP consists of courses directly linked with the required skills and competencies needed for each group of positions in the career path of the employee, needed for his/her advancement in the hierarchy of the organization. For the employee to be qualified for the next training ladder, he/she must thus have completed all the courses in the ladder corresponding to his/her position. The need for inclusion of the employee in the courses in his/her current training ladder is no longer left to the employee’s discretion or that of his/her supervisor/director.

Competency Levels

Each competency has the following with each level having a corresponding training levels, ladder composed of mandatory courses some of which are prerequisites to other courses in the same level/ladder. The courses in each level are clustered and are designed to be taken up in a logical sequence to build a comprehensive knowledge-base and competency in each area. As such, Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

53


the courses shall be coded according to function and sequence. Level I

all positions from Salary Grade (SG) 1-14

Basic Skills Courses. Provides basic competencies in legal, accounting, auditing, engineering, IT or technical and administrative functions as well as the necessary orientation in the rudiments of COA employment such as enhancement of interpersonal relationship through courses on personal development, values, gender responsiveness, communication, office interrelationships.

Level II

all positions from SG 15 to 19

Advanced Skills Courses. Provides competencies in legal, accounting, auditing, engineering, IT or technical and administrative functions at the next higher level.

Level III

all positions from SG 20 to 25

Basic Executive and Highly Technical Courses. Seeks to develop supervision and management capabilities at the junior executive level including functional courses classified as highly technical.

Level IV

all positions

Managerial/Executive

from SG 26 to 31

Courses. Seeks to develop supervision and management capabilities at the senior executive level.


54


3.

General Guidelines

a.

All employees including new recruits shall be covered by the LTP. An employee shall be allowed to train only in courses within the LTP ladder corresponding to his/her functional level. Therefore, as a general rule, the employee cannot participate in a course belonging to the next higher ladder but, may however upon request to his/her Director, be allowed to attend courses belonging to a lower or higher ladder in the LTP Curriculum for justifiable reasons (e.g., need for specialized skills relevant to a special assignment).

b.

All new recruits shall be required to attend first the Orientation seminar followed by all the courses prescribed for Level 1 in the sequence prescribed in the LTP Curriculum.

c.

Although attendance to all courses in each ladder of the LTP Curriculum is mandatory in order to move up to next training ladder and position in the organization, nominations shall still be required from the Directors to prioritize performing employees who are being considered for higher responsibilities from among all employees belonging to the same level and/or training ladder, considering the limited training capacity (in terms of Resource Persons and classrooms) and other resources of the PDO and the Regional Training Units (RTUs).

d.

As a general rule, an employee may attend a maximum of four courses in a year belonging to his current training ladder including any of the “must” courses prescribed which may be attended while the employee is at any level of Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

55


position in the organization. Attendance to a specialized training course in PDO or other training institution shall not, however, be counted in reckoning the limit for the year. e.

The LTP Curriculum shall utilize the Applied Tr aini ng Strate gy (AT S) for certain functional

courses in various levels of the training ladder. Courses using the ATS shall require on the job execution and submission of a copy (soft/hard) of their output(s) duly reviewed by their immediate supervisors, to the PDO/RTU showing application of their learning, prior to the issuance of the Certificate of Training. Compliance with this “proof-of-application” requirement shall not be extended for a period of longer than six months after the training. In such cases, only a Certificate of Appearance shall be issued to the participants after the training pending submission of the required output. f.

For courses in the LTP curriculum for which the ATS does not apply, a post training evaluation report shall be required from the immediate supervisor of the participant to gauge the benefit derived from the training attended by the participant. Such evaluation report form (Annex 3) shall be distributed to the trainee together with the Certificate of Appearance at the end of the training. The Evaluation Report shall be dully accomplished and signed by the Supervising Auditor/Service Chief, and noted by the nominating Director/Assistant Commissioner. A copy of thereof shall be furnished the trainee.

g.

Upon receipt of said evaluation, either by email or postal service, the PDO/RTU shall issue the Certificate of Training. Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

56


Unsatisfactory or non- compliance with this requirement or that of the ATS shall mean noncompletion of the course and delay the completion of the employee’s current training ladder.


57


CHAPTER VI COMPENSATION AND OTHER MONETARY AND NON-MONETARY BENEFITS

Compensation in the Commission includes the regular monthly salary, GSIS life and retirement insurance premium, Pag-IBIG contribution, Medicare premiums, commutable allowance for certain positions, bonuses and other incentives, overtime pay, longevity pay and other merit increases. The salary structure defines the eight (8) salary steps for each salary grade following the standard salary schedules pursuant to the Salary Standardization Law. A. FINANCIAL INCENTIVES

In addition to the basic salary, COA officials and employees receive the following financial incentives: 1.

Personnel Economic Relief Allowance (PERA)

2.

Rice Subsidy

3.

Productivity Incentive Bonus

4.

Performance Based Bonus

5.

Clothing Allowance

6.

13 Month Pay

7.

Cash Gift

th


58


8.

Merit increase - given for those have rendered outstanding performance in assigned functions for two consecutive rating periods.

9.

Longevity pay is given to those who have rendered continuous satisfactory service in a particular position for at least three (3) years.

10. Loyalty Cash Incentive (LCI) is granted to officials and employees years of continuous and satisfactory service to the Commission Tenure (Cumulative No. of Years)

Amount of LCI

Year of Entitlement

10 15 20 25

P10,000.00 P5,000.00 P5,000.00 P5,000.00

10th year 15th year 20th year 25th year

30 35 40

P5,000.00 P5,000.00 P5,000.00

30th year 35 year 40th year

th

(As provided under COA Circular No. 2013-003A dated September 18, 2013 )

B.

PHYSICAL AND MENTAL HEALTH BENEFITS

The following are the physical and mental health benefits available to COA personnel: 1.

Medical Services

2. 3. 4. 5. 6.

Dental Services Laboratory Services Psychiatric Service Gym with physical fitness facilities Continuing information campaign on the prevention and treatment of illnesses thru symposiums and lectures Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

59


C. OTHER NON-MONETARY BENEFITS

1. 2. 3.

COA Shuttle Buses COA Day Care Center COA Dormitories

4.

Free Purified Drinking water

D. LEAVE BENEFITS

All COA officials and employees are entitled to the following leave benefits pursuant to CSC Memorandum Circular No. 41, s. 1998, CSC Resolution No. 983142. 1.

Regular Leave Benefits

a.

Vacation Leave – under existing laws, government officers and employees are entitled to fifteen (15) days vacation leave with pay for each year of actual service. Vacation leave of absence is usually taken for personal reasons and granted depending on the contingency and needs of the service.

b.

Sick Leave – sick leave of absence is taken by an employee on account of personal illness or illness of any member of his family. “Immediate member of the family” refers to any relative living under the same roof and depending upon the employee for support. Officials and employees are likewise entitled to fifteen (15) days sick leave with pay for each year of actual service.

c.

Maternity Leave- refers to leave of absence

granted to female government employees entitled thereto I addition to vacation and sicklegally leave. d.

Special Leave Benefits for Women Under R.A. 9710 (An Act Providing for the Magna Carta of Women)


60

COA Em ployee Han dbook 

Any female public sector employee, regardless of age and civil status, shall be entitled to a special leave of a maximum of two (2) months with full pay based on her gross monthly compensation, provided she e has rendered at least six (6) months aggregate service in any or various government agencies for the last twelve (12) months prior to undergoing surgery for gynecological disorders.



2.

Ten-Day Leave under R.A. 9262 (Anti-Violence Against Women and Their Children Act of 2004) pursuant to CSC Resolution No. 05-1206 dated August 26, 2005 Any woman employee of the government service is entitled to a paid leave of absence not exceeding ten (10) days, under the following circumstances: 



3.

The special leave may be availed for every instance of gynecological disorder requiring surgery for a maximum period of two (2) months per year.

She is a victim of violence as defined under Section 3 of R.A. 9262. Her child is a victim of violence as defined therein and whose age is below eighteen (18) but unable to take care of himself/herself.

Solo Parent Leave provided under CSC Res. No. 040284 dated March 22, 2004 under CSC MC. 8, s. 2004 - A seven (7) day parental leave shall be granted to a solo parent employee of the Commission, subject to the following conditions, among others:

a.

It can be availed of every year, on staggered or continuous basis, subject to the approval of the head of agency/office.


61


b.

It may be availed by the solo parent employee under any of the following circumstances: 







4.

attend to personal milestones of a child such as birthdays, first communion, graduations and similar events; performs parental obligations such as enrollment and attendance in school programs, PTA meetings and the like; attend to medical, social, spiritual and recreational needs of the child; and other similar circumstances necessary in the performance of parental duties and responsibilities, where physical presence of a parent is required.

Paternity Leave – refers to the privilege granted to a married male employee allowing him not to report for

work for seven therefor, (7) days while earn the compensation on thecontinuing conditionto that his legitimate spouse has delivered a child or suffered a miscarriage, for purpose of enabling him to effectively lend care and support to his wife before, during and after childbirth as the case maybe and assist in caring for is newborn child. a.

Every married male employee is entitled to paternity leave of seven (7) days for the first four (4) deliveries of the legitimate spouse with whom he is co-habiting. The first four (4) shall be reckoned from the effectivity of the Paternity Leave Act on July 15, 1996.

b.

A married male employee with more than one (1) legal spouse shall be entitled to avail of paternity leave for an absolute maximum of four (4) deliveries regardless of whichever spouse gives birth. (As amended by CSC Resolution No. 983142 dated December 14, 1998) Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

62


5.

Special Leave Privileges–refer to a three-day special leave granted to employees in addition to the vacation, sick, maternity and paternity leave. The following special leave privileges are granted to employees subject to specific conditions: a. Personal milestones such as birthdays/wedding/ wedding anniversary celebrations and other similar milestones, including death anniversaries. b. Parental obligations such as attendance in school programs, PTA meetings, graduations, first communion; medical needs among others, where a child of a government employee is involved. c. Filial obligations to cover employee’s moral obligation toward his parents and siblings for their medical and social needs. d. Domestic emergencies such as sudden urgent repairs needed at home, sudden absence of a yaya or maid. e. Personal transactions to cover the entire range of transactions an individual does with government and private offices such as paying taxes, court appearances, arranging a housing loan, etc. f. Calamity accident hospitalization leave to apply during instances of force majeure that affect the life, limb, and property of the employee or his immediate family.

6.

Monetization of Leave Credits

Officials and employees in the career and non-career service whether permanent, temporary, casual or coterminus, who have accumulated fifteen (15) days of


63


vacation leave credits may be allowed to monetize a maximum of ten (10) days leave credits. Special Monetization of 50% or more of vacation/sick leave credits may be allowed for valid and justifiable reasons such as: a.

Health, medical and hospital needs of the employee and the immediate members of his family;

b.

Financial aid and assistance brought about by force majeure such as calamities, typhoons, fire, earthquake and accidents that affect the life, limb and property of the employee and his immediate family;

c.

Educational needs of the employee and the immediate members of his family;

d.

Payment of mortgages and loans which were entered into for the benefit or which inured to the

e.

f.

7.

benefit of the employee and his immediate family; In cases of extreme financial needs of the employee or his/her immediate family where the present sources of income are not enough to fulfill basic needs such as food, shelter and clothing; Other analogous cases as may be determined by the Commission.

Five days forced/mandatory leave

All officials and employees with ten (10) days or more vacation leave credits shall be required to go on vacation leave whether continuous or intermittent for a minimum of five (5) working days annually under the following conditions: a.

The mandatory annual five-day vacation leave shall be automatically deducted from the employees leave credits if not taken during the year, except


64


when the leave credit balance is ten (10) days or less. However, in cases where the scheduled leave has been cancelled in the exigency of the service by the head of agency, the scheduled leave not enjoyed shall no longer be deducted from the total accumulated leave. b.

8.

Those with accumulated vacation leave of less than ten (10) days shall have the option to go on force leave or not. However, officials and employees with accumulated vacation leave of fifteen (15) days who availed of monetization for 10 days under Section 22 of Book V of Executive Order 292 and its Omnibus Rules, shall still be required to go on forced leave.

Leave Without Pay

All absences of an official or employee in excess of his accumulated vacation or sick leave credits earned are without pay. When an employee had already exhausted his sick leave credits, he can use his vacation leave credits but not vice-versa. Leave without pay not exceeding one year may be granted, in addition to the vacation and/or sick leave earned. Leave without pay in excess of one month requires clearance of the proper head of department or agency. If the official or employee fails to report for work at the expiration of one year, he is considered separated from the service. 9.

Rehabilitation Leave for Job-Related Injuries

Applications of officials and employees for leave of absence on account of wounds or injuries incurred in the performance of duty must be made on the prescribed form, supported by the proper medical certificate and evidence showing that the wounds or injuries were incurred in the performance of duty. Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

65


The COA Chairperson directs that absence of an employee during the period of disability thus occasioned is on full pay but not to exceed six (6) months. Absence in the case contemplated is not being charged against sick leave or vacation, if there are any.

E.

PERSONNEL WELFARE AND ASSISTANCE

The Personnel Welfare and Assistance (PWA) was created under COA Resolution No. 95-1145 dated January 3, 1995 which integrated into one system the three employees welfare /financial units namely: 1) the COA employees’ Welfare Fund (CEWF) which provided funds for educational and emergency loans to member-employees; 2) Medical Assistance Program (MAP), which provided fund to be source from the saving of the Commission and contributions of the member-employee to reimbursement medical and hospitalization expenses of employees, and for member’s equity to be refunded upon separation from COA; and 3) Accident Insurance Program, which provided accident insurance in the maximum amount of Php 300,000 for the death of employee in the performance of his/her duties. 1.

Membership - All officials and employees of the Commission, whether holding permanent or temporary appointments, are automatically members of the PWA, except when they choose otherwise, in writing.

2.

Contribution - A member shall contribute monthly to the Fund in the amount equivalent to1%of his basic monthly salary: 50% goes to his equity contribution and

50% goes to the Medical Fundcontributes (MAF), which is non-refundable. TheAssistance Commission an amount equivalent to the monthly equity contribution of the member. 3.

Refund of Equity Upon Retirement /Separation fro m the Service or Termination of Membership - The Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

66


other half forms part of the Equity Fund, which is refundable upon retirement together with the COA counterpart contributions. 4.

PWA Benefits a.

b.

Credit Facilities in the Form of Loan

1)

New Multi-Purpose Loan – with interest rate of 4% per annum computed on the annual diminishing balance and deducted upon the approval of loan. Payment is maximum of 5 years.

2)

Educational Loan – is granted to members with at least 20 months of service in the Commission and have made at least 20 monthly contributions to PWA and shall be paid for one year, with an interest of 6%.

3)

Emergency Loan (upon approval of the Board) – This is an interest-free loan granted to COA employees who are victims of typhoons and other natural calamities and fortuitous events payable in 20 months with the first installment to begin after six (6) months from grant of loan.

Accident Insurance Program (AIP)

All COA employees covered by the COA plantilla of positions are automatically covered by the AIP. The

maximum

benefit

under

the

AIP

is

P300,000.00. areinthecase details of benefits and requirements Below available of death and total disablement: 

Death/total disablement – 100%



Loss of sight of both eyes – 100% Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

67


c.



Loss of sight of one eye – 50%



Loss of two limbs – 80%



Loss of one limbs – 40%



Loss of speech – 50%



Loss of hearing of both ears – 80%



Loss of hearing of one ear – 40%

Medical Assistance Program (MAP)

1)

This program benefit is available to all members of the PWA who are in good standing (MIGS).

2)

Medical benefits shall be granted to members when confined in a hospital or clinic for at least 12 hours due to illness or injury requiring

3)

hospitalization. No minimum period of confinement in a hospital or clinic is required if the member: 

was treated due to an emergency case



undergoes surgical procedure on an outpatient basis



receives chemotherapy, radiotherapy, dialysis, and the like.

4)

The basis of the amount to be reimbursed is net of PhilHealth.

5)

The maximum medical benefit is P300,000.00 for the entire duration of the PWA member’s employment in COA.

6)

The Maximum Annual Benefit is P100,000 for cancer/dreaded disease cases and P80,000 for all other cases.


68


7)

Cash Advance may be granted depending on the category of illness and treatment needed, as follows: Cash Advance per Category

Category Minor Medical/Surgical Case Major Medical Case Major Surgical Case Dreaded disease requiring major surgery, chemotherapy, cobalt, dialysis and the like

8)

d.

Amount of Cash Advance P3,000 7,500 10,000

10,000 to 100,000

Letter of Authorization is also being issued to members hospitalized in accredited hospitals (138 accredited hospital), subject to the schedule of rates and ceiling per confinement.

Burial Assistance – funeral benefits in the amount ofP25,000.00 to the heirs/beneficiaries of the

deceased COA employee. 5.

Other Employee Benefits a.

Reimbursement of Medical and Hospital Expenses under Section 699 of the Revised Administrative Code

This is granted to COA employees who incurred work related illnesses for a maximum amount of Php 50,000.00 given only once for the entire duration of employee’s government service. b.

Legal Assistance Fund

This was created provide additional resources to supplement thoseto authorized under the General Provisions of the General Appropriations Act, for payment of legal expenses to Commission on Audit personnel who are subjected to harassment or retaliatory suits.(Created under COA Resolution No. 2013-07 dated 17 August 2013) Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

69


c.

Employees’ Union

The Philippine Government Audit Service Employees Association (PhilGASEA) is the officially recognized employees’ union in COA. COA employees from Salary Grade 26 and below are encouraged to become members of the PhilGASEA, whose mission is to unite the strength of all COA employees, enhance cooperation and teamwork and advocate for the protection of all the member’s rights and the development of productive employment.


70


CHAPTER VII PROGRAM ON AWARDS AND INCENTIVES FOR SERVICE EXCELLENCE (PRAISE) The COA PRAISE aims to promote uniformity and consistency in the implementation of its awards and incentives program and expand its coverage in accordance with the provisions of Rule X of the Omnibus Rules Implementing Book V of EO No. 292 and pertinent provisions of RA No. 6713 A. TYPES OF AWARDS

The Commission confers three types of awards on its rankand-file employees. A separate award is also conferred on deserving officials. 1.

GAWAD KAHUSAYAN (Outstanding Performance)

The Gawad Kahusayan is conferred on a rank-and-file employee or group of employees for extraordinary performance or service and continuous demonstration of competency and capacity in the execution of work. Such competence may be manifested through concrete/ documented contributions, such as, an idea, a suggestion, a discovery, an invention, an innovation or a program that addresses a pressing need, critical gap or weakness in work and improves service delivery in the Commission/ bureaucracy. 2.

GAWAD KARANGAL AN (Honor Award)

The Gawad Karangalan is conferred on an individual or group of rank-and-file employees for performance of extraordinary act or public service and consistent demonstration of exemplary ethical behavior on the basis of observance of one or more of the eight norms of


71


behavior under R.A. No. 6713 such as: Commitment to Public Interest, Professionalism, Justness and Sincerity, Political Neutrality, Responsiveness to the Public, Simple Living among others. 3.

GAWAD KAGITINGAN (Valor Award)

The Gawad Kagitingan is conferred to an individual or group of rank-and-file employees for performance of a courageous and selfless act involving the risking of one's life and safety for the common good and/or benefit of others which may be either work related or non-work related. 4.

GAWAD BILANG KATANGI-TANGING PINUNO (Exemplary Award)

The Gawad Bilang Katangi-tanging Pinuno is conferred to an individual official or group of officials from State Auditor V or its equivalent (Salary Grade 26) up to Assistant Commissioner (Salary Grade 29) who demonstrated exemplary leadership and outstanding achievements in their work. The achievements must be directly attributable to the nominee/s as exemplified by superior accomplishments, innovative ideas or projects initiated and/or implemented by the nominee singly or in collaboration with other individuals. B.

FORMS OF AWARDS

Awards may be in the form of monetary reward, plaque of recognition and/or other awards that may be approved by the COA Chairperson C. WHO MAY BE NOMINAT ED?

Any COA rank-and-file employee or COA official (State Auditor V or equivalent up to Assistant Commissioner) who Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

72


meets the following qualifications may be nominated: 

Has rendered at least one (1) year of service to COA prior to nomination. Aside from the one (1) year residency requirement, the COA official must be an incumbent of a managerial position for at least one (1) year prior to nomination.



Has been rated at least Very Satisfactory or its equivalent for the last two (2) consecutive rating periods prior to their nomination.



Has no pending administrative or criminal case, not been found guilty of any administrative or criminal offense during the period of five years from the time of nomination.

D. INCENTIVES

In addition to awards, COA officials and employees may be entitled to certain incentives. 1.

Loyalty Incentive

An incentive given to an employee who has served the Commission for at least ten (10) years. The grant of said incentive shall start on the 10 th year of service with the Commission and the succeeding awards shall be given every five (5) years thereafter . 2.

Retirees' Incentive

This is an incentive given to an employee who has retired under the optional retirement scheme or compulsory retirement scheme. The employee must have rendered at least ten (10) years (if compulsory retiree) or thirty (30) years (if optional retiree) of service in COA Employees retiring under the optional Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

73


retirement scheme shall receive P20,000.00 while those under the compulsory retirement scheme shall receive P30,000.00. 3.

Career Development Incentive

This is an incentive given to employees who excelled in their field of study through academic excellence or performance in licensure examination. The claims for Career Development Incentive shall be made within one (1) year from graduation (Academic Excellence Incentive of P20,000.00) or after the publication of examination results (Performance in Licensure Examinations incentive of P10,000.00). 4.

Incentive for an Employee or a Group with Outstanding Audit Report

The I ncenti ve f or an E mployee or a Gr oup with Outstanding A udit Report is conferred to a rank-andfile employee or a group of employees whose audit reports/findings became the bases of decisions of adjudicating bodies against accountable officers. Monetary award for an individual is P25,000.00 and for a group P100,000.00 plus plaque of recognition E.

Composition of the COA PRAISE Committee 1.

The Commission PRAISE Committee

Chairman:

Members:

An official from the Office of the Chairperson to be designated by the Chairperson Five (5) officials to be designated by the COA Chairperson (One representative each from the Office of the Commissioners, LSS, PFMS, and Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

74


HRMO) One representative each for Levels I and II who shall participate during deliberations for Level I and II nominees, respectively, duly recommended by the PhilGASEA Secretariat:

2.

Welfare

The Sector PRAISE Committee

Chairman: Members: Secretariat:

3.

Human Resource Services(HRWS), HRMO

Assistant Commissioner All Cluster/Office Directors under the sector The Sector Secretariat shall be designated by the Sector Head.

The Regional Office PRAISE Committee

Chairman: Members:

Regional Director Assistant Regional Director All Service Chiefs One representative each for Levels I and II who shall participate during deliberations for Level I and II nominees, respectively, duly recommended by the PhilGASEA Regional Chapter

Secretariat:

Administration, Training and Finance Services


75


CHAPTER VIII BENEFITS FROM OTHER GOVERNMENT INSTITUTIONS AND IN-HOUSE FINANCIAL INSTITUTIONS As government employees, regular COA employees are entitled to services and benefits from other government agencies like the GSIS and PagIBIG. In addition, in COA there are in-house financial institutions that offer loans and credit facilities and services. A. Government Service Insurance System (GSIS) 1.

Membership

The Government Service Insurance System (GSIS) is created by Commonwealth Act No. 186 that was passed on November 14, 1936, and later amended under Republic Act No. 8291 dated June 24, 1997. GSIS, as designed in its charter, is a social insurance institution under a defined benefit scheme. It insures its members against the occurrence of certain contingencies in exchange for their monthly premium contributions. Membership in the GSIS is compulsory for all employees receiving compensation who have not reached compulsory retirement age, irrespective of employment status. 2.

Contribution

Monthly Compensation

Regardless of Amount

Percentage of Monthly Compensation Payable by: Member

Employer-COA

9.0%

12%


76


B.

Home Development Mutual Fund (HDMF)

Under RA 9679, membership to the Fund, also known as Pag-IBIG, is compulsory for all employees covered by GSIS and SSS. The contribution rates for all members are as follows: Monthly Compensation

Percentage of Monthly Compensation Employee Share

Employer Share

P1,500 & below

1%

2%

Over P1,500

2%

2%

The maximum monthly compensation used in computing the employee contributions is currently set at P5,000. This means that at present, the maximum employer counterpart per month is P100. However, a member may increase his/her monthly contributions anytime. Benefits

The Fund offers its members the following benefits: 

Savings with Annual Dividends



Access to Short-Term Loans



Access to Housing Loan Programs


77


C. Philippine Health Insurance Corporation (Philhealth)

Employees of the government, whether regular, casual or contractual, who render service in any government branch, military or police force, political subdivisions, agencies, or instrumentalities, including government-owned and controlled corporations, financial institutions with srcinal charters, constitutional commissions, and are occupying either elective or appointive position, regardless of status of appointment 1.

Benefit Coverage

The benefits under Philhealth shall cover the following: a. Room and board; b. Services of health care professionals; c. Diagnostic laboratory and other medical examination services; d. Use of surgical or medical equipment and facilities; e. Prescription drugs and biologicals; and f. In-patient education packages.

2.

Types of Benefits

Program beneficiaries who are confined in a hospital on account of sickness or injury requiring hospitalization are entitled to confinement days per calendar year, as follows: a. Maximum of 45 days members; and b. Maximum of 45 days for all dependents. D. Employees Compensation Commission (ECC)

The Employees’ Compensation Program is the present compensation package for public and private sector employees and their dependents in the event of work-related Administration Sector COMMISSION ON AUDIT Commonwealth Avenue, Quezon City

78


contingencies. The ECC is a purely employer-based contribution benefit, thus the employee is not required to contribute any amount to the program. It was created under PD 626, which was made effective on January, 1975. 1.

Compensability conditions for injury, sickness, disability and death a.

The compensation is in the following forms:   

Cash income benefit – for disability or sickness Medical and related services – for injury or sickness; Rehabilitation services (in addition to monthly cash income benefit) for permanent disability.

b.

An injury/sickness is compensable when it was sustained as a result of accident arising out of and in the course of employment.

c.

Any sickness is compensable when it is listed by the ECC as an “occupational disease”.

E.

In-House Financial Institutions 1.

Savings and Loan Association for Government Auditors (SLAGA)

All personnel of the Commission on Audit and employees of the SLAGA are qualified to become members of the Association classified as regular and special members, respectively. Any retiring COA personnel, may continue his membership upon signification in writing to the Board of Directors of his desire to do so within (30) days before the date of his retirement. He shall be considered a special member. Application for membership shall be submitted to and acted upon by the Board of Directors.


79


Benefits 

Loans may be granted from the funds of SLAGA to any member, the term of which shall not exceed sixty (60) months at the discretion of the Board of Directors, at such

rate of interest as allowed by the Bangko Sentral ng Pilipinas.

2.



Death Assistance is granted to the heirs of a deceased member, assistance in an amount to be determined by the Board.



Dividends are granted to all members of SLAGA in proportion to their capital contribution at the end of every fiscal year.

COA Retirees and Employees Cooperative (CREMC)

Multi-Purpose

Stock Certificates are given to members based on their capital contributions which are rounded to the nearest thousand. Stock certificates have a par value of one thousand pesos (P1000) per share and certificates are issued only on fully paid shares. Capital contribution of two hundred pesos (P200) per month per active member are being accepted (maximum amount and stoppage are subject to Board approval) Benefits  

Loans Dividend



Burial Benefit



Calamity donation


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3.

COA Multipurpose Cooperative (CMC)

Membership to CMC is open to all employees of the Commission on Audit; retired officials and employees previously employed by COA and were members of the COA Credit Union, Inc. prior to their retirement from the government service. An applicant for membership shall subscribe for at least five (5) common shares and pay the value of at least five (5) shares of P500 upon approval of membership. Benefits    

Loans Investments Mutual Benefit Fund (MBF) Other benefits/services that the Board deems fit and proper for the members.


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COA Employees Handbook

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