REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

COA STRATEGIC PERFORMANCE MANAGEMENT SYSTEM (SPMS)

PERFORMANCE MANAGEMENT TEAM

DRAFT ONLY
MEMORANDUM

FOR : All Assistant Commissioners and Heads of

Offices/Clusters/
Regional Offices
This Commission

FROM : Assistant Commissioner CARMELA S. PEREZ

Chair, Central Office Steering Committee

SUBJECT : Updated Instructions on the preparation and submission of the

Sector/Office/Division/Individual Performance Commitment and
Review Forms for CY 2016 onwards

DATE : September 13, 2016

Pursuant to COA Office Order No. 2016-207B dated July 4, 2016, the
Technical Working Group (TWG) of the Performance Management Team (PMT) of
the COA SPMS is also assigned to implement the Initiative: Institutionalize a
Transparent and Simplified Results-based SPMS of Objective 3 Enhance
Performance Measurement and Management, Rewards and Promotion System, and
Employee Retention of Goal E Strengthen Capacity and Capability under COA
Office Order Nos. 2016-207A dated May 20, 2016.

In this regard, the TWG is presently undertaking an assessment of the

existing COA SPMS, and based on the results of this assessment, shall submit
recommendations on its simplification/revisions/enhancements to the Central Office
Steering Committee and Goal Champion.

In the meantime, the implementation of the existing guidelines on the COA

SPMS under COA Memorandum No. 2015-008 dated August 7, 2015 shall continue.
For proper guidance, the previous instructions are hereby consolidated and updated.

A. List of COA Delivery Units (DUs)

No. of
Sector/Grou
Delivery Delivery Units
p
Units
Executive 1 Office of the Chairperson
Offices
Office of the Commissioner I (COMM I)
Office of the Commissioner II(COMM II)
Office of the Assistant Commissioner (OAC)

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 No. of
Sector/Grou
Delivery Delivery Units
p
Units
Commission Proper Adjudication and
Secretariat
Support Services Sector (CPASSSS)
OAC Corporate Government Sector (CGS)
OAC Local Government Sector (LGS)
OAC National Government Sector (NGS)
OAC Administration Sector (AS)
OAC Government Accountancy Sector
(GAS)
OAC Legal Services Sector (LSS)
OAC Planning, Finance and Management
Sector (PFMS)
OAC Professional and Institutional
Development Sector (PIDS)
OAC Special Services Sector (SSS)
OAC Systems and Technical Services
Sector (STSS)
Offices under 5 Internal Affairs Office (IAfO)
the Office of Internal Audit Office (IAO)
the International Audit and Relations Office (IARO)
Chairperson Public Information Office (PIO)
Project Management Office (PMO)
CPASSSS 4 7. Office of the Commission Secretariat
(COMSEC)
8. Claims and Adjudication Office (CAO) CGS
CAO National Government (NG)
CAO Local Government (LG)
CGS 6 Cluster 1 Banking and Credit
Cluster 2 Social Security and Housing
Cluster 3 Public Utilities
Cluster 4 Industrial and Area Development
Cluster 5 Agricultural and Natural Resources
16. Cluster 6 Social, Cultural, Trading,
Promotional and Other Services
LGS 1 National Capital Region
COA Regional 17 COA Regional Office CAR
Offices COA Regional Office No. I
COA Regional Office No. II
COA Regional Office No. III
COA Regional Office No. IV-A (CALABARZON)
COA Regional Office No. IV-B (MIMAROPA
COA Regional Office No. V
COA Regional Office No. VI
COA Regional Office No. VII
COA Regional Office No. VIII
COA Regional Office No IX
COA Regional Office No. X
COA Regional Office No. XI
COA Regional Office No. XII
COA Regional Office No. XIII
COA Regional Office No. XVI (NIR)
COA Regional Office ARMM
NGS 8 Cluster 1 Executive Offices
Cluster 2Legislative and Oversight
Cluster 3Judiciary and Constitutional Offices

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 No. of
Sector/Grou
Delivery Delivery Units
p
Units
Cluster 4 Defense and Security
Cluster 5 Education and Employment
Cluster 6Health and Science
Cluster 7 Public Works, Transport and Energy
Cluster 8 Agriculture and Environment
AS 2 General Services Office (GSO)
Human Resource Management Office (HRMO)
GAS 2 Government Accountancy Office (GAO)
46. Accounting Systems Development and
Other Services Office (ASDOSO)
LSS 2 47. Legal Affairs Office (LAO)
48. Prosecution and Litigation Office (PLO)
PFMS 2 49. Accounting Office (AO)
50. Risk Management and Budget Office
(RMBO)
PIDS 3 51. Professional Development Office (PDO)
52. Policy Research and Institutional
Development Office (PRIDO)
53. Quality Assurance Office (QAO)
SSS 2 54. Fraud Audit Office (FAO)
55. Special Audit Office (SAO)
STSS 4 56. Information Technology Office (ITO)
57. Systems Consultancy Services Office
(SCSO)
58. Information Technology Audit Office
(ITAO)
59. Technical Services Office (TSO)
Total DUs 59

B. Major Final Outputs (MFOs) of COA Delivery Units

1. The assignment of weight allocation for each DU is mainly based on the

core functions of each DU as identified in Annex I of COA Memorandum No.
2015-008.

2. The functions that cannot be classified as MFOs 1, 2, 3, and 4 and Support

to Operations, are categorized under GASS

Delivery Units MFO/PPA

a. All Clusters under CGS and NGS,
and LGS-NCR;
b. All COA Regional Offices;
c. All Offices under SSS;
d. IARO under the Office of the
Chairperson (CHO)
ICFAU under CHO
MFO 1: Government Auditing
Services
Conduct of financial, compliance,
Value for Money (VFM), fraud,
GWASPA, international audit, etc.

a. All Clusters under CGS and NGS, MFO 2: Government Accountancy

and LGS- NCR;
b. All COA Regional Offices; and
c. All Offices under GAS
Services
Keeping of the general accounts,
preparation of Annual Financial
Reports, and preparation of Annual
Report on Allotments, Obligations,
and Disbursements and Submission

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 Delivery Units MFO/PPA
to the President and Congress; and
Accounting Systems Development,
Implementation and Maintenance.

a. All Offices under CGS and NGS, MFO 3: Government Accounting

LGS-NCR; Records Custodial Services
b. COA Regional Offices; Custody of disbursement vouchers
c. GAO, GAS; and and other documents
d. All Offices under SSS

a. All Offices MFO 4: Government Accounting and

Auditing Regulations, Regulations
in Other Disciplines and
Adjudicatory Services
Development/Issuance/Updating of
Policies, Standards, Rules and
Disciplines; and
Adjudication Functions and Other
Legal Services

a. All Offices General Administration and Support

Services (GASS)
General supervision and
management of the Commission;
Provision of budgeting services;
Preparation and timely submission
of financial statements/reports of
the Commission;
Human resource management;
Provision of general and treasury
services; and
Other Services

a. All Offices under PIDS; and Support to Operations (STO)

b. All Offices under STSS except for Capacity Building and Quality
SCSO Assurance Review;
Conduct of technical
review/evaluation; and
Provision of technical assistance to
operations through the use of
technology

C. Commitments for 2nd Semester of 2016 and Onwards

1. All outputs pertaining to the tasks of the Initiatives under the 2016-2022 COA
Strategic Plan shall be included as Commitments in the PCR for the 2 nd
semester of CY 2016 and onwards.

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 2. In case there are changes or additional commitments which are not included
in the approved PCRs, a supplemental PCR shall be submitted for approval
to the designated approving official.

D. Weight Allocation to MFOs / Programs/Activities/ Projects (PAPs) Per PCR

1. After consultation/discussion with Sector Heads and representatives of the

different Sectors/Offices, the weight allocations to MFOs/PAPs for each DU
are hereby prescribed, as follows:

Sector/Office Delivery Unit MFO/PPA Weight (%)

Executive Office of the MFO 4 30
Offices Chairperson GASS 70
Total 100
COMM I and COMM II MFO 4 60
GASS 40
Total 100
OAC of CPASSSS MFO 4 80
GASS 20
Total 100
OAC of CGS and NGS MFO 1 40
MFO 2 20
MFO 4 10
GASS 30
Total 100
OAC of LGS MFO 1 40
MFO 2 20
MFO 4 30
GASS 10
Total 100
OAC of AS MFO 4 10
GASS 90
Total 100
OAC of GAS MFO 2 45
MFO 4 40
GASS 15
Total 100
OAC of LSS MFO 4 40
GASS 60
Total 100
OAC of PFMS MFO 4 20
GASS 80
Total 100
OAC of PIDS MFO 4 5
GASS 15
STO 80
Total 100
OAC of SSS MFO 1 50
MFO 4 10
GASS 40
Total 100
OAC of STSS MFO 4 25
GASS 75
Total 100
Offices under IAfO and IAO GASS 10

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 Sector/Office Delivery Unit MFO/PPA Weight (%)
the Office of STO 90
the Total 100
Chairperson IARO MFO 1 90
GASS 10
Total 100
PIO GASS 20
STO 80
Total 100
PMO GASS 70
STO 30
Total 100
CPASSSS COMSEC MFO 4 80
GASS 20
Total 100
CAO-CG, CAO-NG and MFO 4 90
CAO-LG GASS 10
Total 100
CGS and NGS All Clusters MFO 1 60
MFO 2 10
MFO 3 5
MFO 4 20
GASS 5
Total 100
LGS NCR MFO 1 60
MFO 2 10
MFO 3 5
MFO 4 20
GASS 5
Total 100
All COA Regional Offices MFO 1 60
MFO 2 5
MFO 3 5
MFO 4 15
GASS 10
STO 5
Total 100
AS GSO and HRMO MFO 4 10
GASS 90
Total 100
GAS GAO MFO 2 70
MFO 3 5
MFO 4 20
GASS 5
Total 100
ASDOSO MFO 2 10
MFO 4 50
STO 30
GASS 10
Total 100
LSS LAO and PLO MFO 4 90
GASS 10
Total 100
PFMS AO and RMBO MFO 4 20
GASS 80
Total 100
PIDS PDO and QAO GASS 5

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 Sector/Office Delivery Unit MFO/PPA Weight (%)
STO 95
Total 100
PRIDO GASS 95
STO 5
Total 100
SSS FAO and SAO MFO 1 65
MFO 3 10
MFO 4 20
GASS 5
Total 100
STSS ITAO GASS 5
STO 95
Total 100
ITO MFO 4 10
GASS 10
STO 80
Total 100
SCSO MFO 4 5
GASS 95
Total 100
TSO MFO 4 5
GASS 5
STO 90
Total 100

2. For the Division PCRs (DPCRs) and IPCRs, the weight allocation shall be
determined by the Heads of the Offices/DUs.

3. The weight allocation for IPCRs of Audit Team Members under

NGS/CGS/LGS/ COA Regional Offices may be determined by the SA/RSA
subject to review by the Assistant Cluster Director/Assistant Regional
Director, or by the Cluster Director/Regional Director.

4. In case all the actual accomplishments under an MFO have NA (Not

applicable) Rating, the assigned weight for the said MFO shall be
reallocated to the MFO which covers primary/core functions of the Delivery
Unit, which is the MFO having the highest prescribed weight allocation.

Illustration:
a. Office A has the following prescribed weight allocation per Guidelines:

MFO 1 - 60
MFO 2 - 10
MFO 3 - 5
MFO 4 - 20
GASS - 5
Total 100

b. Under MFO 3, the Office has not received any report which it is supposed to
review and submit to the Office of the Assistant Commissioner per Success
Indicator. Hence, the rating for this specific output is NA in Quality, Quantity
and Timeliness.

c. The weight allocation for MFO 3 shall be allocated to MFO 1, hence, the
revised weight allocation shall be as follows:
MFO 1 - 65

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 MFO 2 - 10
MFO 3 - 0
MFO 4 - 20
GASS - 5
Total 100

E. Signatories of the PCRs

PCR Form Particulars Signatories

SPCR Commitment Part
Recommending Approval None
Approved by COA Chairperson

Rating
Assessed by/Rated by/
Recommending Chair, PMT
Approval COA Chairperson
Approved by
OPCRs of the Commitment Part
Office of the Recommending Approval None
Chairperson and Approved by COA Chairperson
Offices under the
Office of the Rating
Chairperson Assessed by/Rated by/
Recommending Chair, PMT
Approval COA Chairperson
Approved by
COMM I and Commitment Part
COMM II Recommending Approval None
Approved by Commissioner

Rating
Assessed by/Rated
by/ Chair, PMT
Recommending Commissioner
Approval
Approved by
OPCR of Offices Commitment Part
under a sector Recommending Approval None
(including Chief of Approved by Assistant
Staff under OAC) Commissioner of
Rating the Sector
Assessed by/ Rated by/ concerned
Recommending
Approval
Assistant
Approved by Commissioner of
the Sector
concerned
Chair, PMT
DPCR of Services/ Commitment Part
Divisions/Audit Recommending Assistant Head of
Group/ORSA Approval Office

Approved by Head of Office

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 PCR Form Particulars Signatories
Rating
Assessed by/ Rated by/
Recommending Assistant Head of
Approval Office

Approved by Head of Office

DPCR of Audit Commitment Part

Teams under Recommending Approval SA/RSA or Equivalent
SA/RSA Approved by Assistant Head of
Office
Rating
Assessed by/ Rated by/
Recommending SA/RSA or Equivalent
Approval
Approved by Assistant Head of
Office

IPCR of Staff of Commitment Part

OAC (with Chief of Recommending Chief of Staff
Staff) Approval Assistant
Approved by Commissioner

Rating
Assessed by/ Rated by/
Recommending Chief of Staff
Approval Assistant
Approved by Commissioner

IPCR of Staff of Commitment Part

OAC (with no Recommending Approval None
Chief of Staff) Approved by Assistant
Commissioner
Rating
Assessed by/ Rated by/
Recommending None
Approval
Approved by Assistant
Commissioner

IPCR of Audit Commitment Part

Team Members Recommending Approval ATL/OIC-ATL
Approved by SA/RSA or Equivalent

Rating
Assessed by/ Rated by/ ATL/OIC-ATL
Recommending
Approval SA/RSA or Equivalent
Approved by

IPCR of staff of Commitment Part

Offices of the Recommending Approval None
Supervising Approved by SA/RSA or Equivalent
Auditors (OSA)
and Offices of the Rating
Regional Assessed by/ Rated by/
Supervising Recommending None
Auditors (ORSA) Approval SA/RSA or Equivalent
Approved by

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 PCR Form Particulars Signatories

IPCR of Staff of Commitment Part

Services/ Recommending Approval Service Chief/Division
Divisions/ Chief
Equivalent Approved by or Equivalent
Assistant Head of
Office
Rating
Assessed by/ Rated by
Recommending
Approval Service Chief/Division
Approved by Chief
or Equivalent
Assistant Head of
Office

F. Performance Evaluation/Ratings

1. In filling up the Actual Accomplishments Column of the PCR for each

expected Output, the action taken, the actual quantity and the date of
completion shall be indicated to facilitate evaluation against the Success
Indicator.

2. The Rating Scale for CY 2016 and onwards is shown below:

Adjectival Rating Enumerical

Rating
Outstanding 5.00
Very Satisfactory 4.00 4.99
Satisfactory 3.00 3.99
Unsatisfactory 2.00 2.99
Poor 1:00 1.99

3. For each output in the PCR, the following shall be observed in the rating of
Quality, Quantity and Timeliness of each output:

a. The ratee shall adequately document the reported accomplishments in

the PCR. The designated assessor/rater shall identify the documentation
needed in rating each output accomplished.

b. In order to have uniformity in rating, the Timeliness in the Performance

Commitment and Review (PCR) Forms, shown in Annex A is the Table for
Point Deductions for Delays incurred for 1 st Semester of 2016. The table
for the 2nd semester of 2016 shall be issued in January 2017.

c. To facilitate the rating for quantity and timeliness, the assessor/rater may
require the ratee to submit a certified matrix showing the quantity
accomplished/complied with and date of completion/compliance.

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 An illustration of the computation of the rating for the quantity and
timeliness is shown below:
Rating for
Success Indicator Rating of Quantity
Timeliness
100% of the AOMs a. Received 15 AOMs as of May 31, 3.33 3.33
received as of May
2016:
31, 2015 reviewed (Rating is computed (Rating is
and issued to as follows: computed as
8 reviewed and issued on or
Management by 10/15 x 5.00) follows: 10/15 x
before 5/31
June 15, 2015 5.00)
issued on 12/29
5 issued on 1/4/16
100% of AOMs b.
received after May
31, 2016 reviewed
and issued on or
before June 30,
2016

90% of 50 Targeted Conducted 45 of the targeted 45 5.00 5.00

number of Classes number of classes by December
conducted by 29, 2015
December 29, 2015

d. For rating the quality of accomplished/actual outputs identified in the

PCR, the assessor/rater may assign points of 1 to 5 to each parameter
used (Annex B). The average of these parameters shall be the rating for
quality.

e. Points other than the absolute values of 1, 2, 3, 4, and 5 as prescribed

under Annex M of COA Memorandum No. 2015-008 can be assigned to
the rating of quality, quantity and timeliness. e.g. 4.11, 3.10

f. In case one is reshuffled to another Office/Audit Group/Division/Audit

Team within a semester and has rendered at least one month either in
his/her previous or present assignment, he/she shall prepare two PCRs
(OPCR/DPCR/IPCR), one for the previous assignment and one for the
present assignment. The ratings for the two PCRs shall be computed
proportionately based on the number of months rendered.

Illustration:
Rating for previous assignment (two months) - 4.50
Rating for present assignment (4 months) - 3.50

Computation:

Rating for the previous assignment 4.5 x 2/6 = 1.50

Rating for the present assignment 3.5 x 4/6 = 2.33
Final Rating 3.83

G. Performance-Based Bonus (PBB) Ranking for CY 2016

1. Relative to IATF Memorandum Circular No. 2016-1 dated May 12, 2016 re:
Guidelines on the Grant of the PBB for fiscal year 2016 under Executive
Order No. 80 series of 2012, the PMT grouped the Offices/DUs into six, each
group performing similar or related functions, as follows:

Group Category Total Best Better Good

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 10% 25% 65%
1 All Clusters under CGS,NGS and
15 1 4 10
LGS-NCR
2 All COA Regional Offices 17 1 4 11
3 LSS and CPASSS 6 1 2 4
4 SSS, STSS, GAS 8 1 2 5
5 AS, PFMS, PIDS 7 1 2 4
6 Executive Offices/Offices under the 6 1 1 4
Chairperson
Total 59 6 15 38

2. The PMT shall recommend to the COA Chairperson the ranking of Delivery
Units after thorough deliberation based on the assessed rating. After the
approval of the COA Chairperson, the PMT thru the RMBO shall inform each
Head of Office/Delivery Unit with the PBB ranking of his/her Office (Top 10% -
Best, Next 25% - Better and 65% - Good).

3. The preliminary bases of the PMT for the ranking of DUs shall be the
following:

a. Quantity Physical Target vis--vis Accomplishments

b. Timeliness Submission of Quarterly Accomplishment Reports (QARs)
on time
c. Quality Based on evaluation of Sector Heads

4. In case of a tie that will result in exceeding the prescribed allocation for each
category (Best, Better, Good), the following shall be observed:

a. In case of a tie of DUs), the PMT will recommend to the COA

Chairperson for approval which Office(s) will fall under each category.

b. For DPCRs of Division/Services/Audit Groups, the Director concerned

will recommend to the Assistant Commissioner concerned for approval
which Division/Services/Audit Groups will fall under each category.

c. For DPCRs of Audit Teams and IPCRs, the Supervising Auditor/Service

Chief concerned will recommend to the Director concerned for approval
which Audit Team will fall under each category.

5. In breaking the tie, the following criteria may be considered:

a. Material Audit Findings included in the latest transmitted Annual

Audit Report (AAR) (material in amount with significant impact);

b. Transmittal to auditees of AARs before the prescribed deadline;

c. Number of draft Decisions approved/sustained by the Commission

Proper (CP)

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 d. Completion of major work/project within/nearest the prescribed
deadline; and

e. Other factors that may be identified by the Heads of the Sectors

and by Heads of Offices/Clusters.

6. In case RSA/ATL is assigned under more than one Cluster in CGS/NGS, the
Heads of Clusters concerned shall agree on what cluster the RSA/ATL
concerned shall be ranked so that he/she can be given appropriate ranking.

Illustration:
RSAs of Regions 6, 7 and 10 A are assigned to Clusters 1, 2 and 4 of CGS and received
a rating of 4.15, 4.50 and 4.90, respectively. Clusters 1, 2, and 4, received ranking of
Best, Better and Good, respectively.

In this regard, Region 10 RSA shall be ranked in Cluster 1, Region 7 RSA under Cluster 2
and Region 6 RSA under Cluster 4.

7. Pursuant to Item IV.2.c of COA Memorandum No. 2015-008, the Head of DU

shall ensure that the following conditions are complied with:

a. The average collective rating of all staff under a Service/Division

shall not exceed the rating of the Service Chief or equivalent.

b. The average collective rating of all ATMs under each Audit Team
shall not exceed the rating of the ATL/OIC-ATL. On other hand, the
average collective rating of the staff of OSA/ORSA shall not exceed
the rating of SA/RSA or equivalent.

c. The average collective rating of all the ATLs/OIC-ATLs under each

Audit Group or under SA/RSA shall not exceed the rating of the
SA/RSA or equivalent.

d. The average collective rating of all Service Chiefs/SAs/RSAs under

each Office/Cluster/COA Regional Office shall not exceed the rating
of the Head of Office/Cluster/COA Regional Office.

H. Deadline of Approval of PCR with Rating for 1 st Semester and with

Commitments for 2nd Semester, both of CY 2016

1. The approval of PCRs with Accomplishments and Ratings for CY 2016 is

hereby extended as follows:

PCR To be Approved on or
before
SPCR September 26, 2016
OPCR October 3, 2016
DPCR of Services/Audit Group/ ORSA October 10, 2016
DPCR of ATLs or Equivalent October 10, 2016
IPCRs October 17, 2016

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 To enable the approval of the above PCRs within the above deadline, the draft
PCRs should be submitted to the official/group recommending approval within
10 WDs prior to the approval deadline.

2. On the other hand, the PCRs with commitments shall be submitted as follows:

PCR To be Approved on or
before
SPCR September 30, 2016
OPCR October 14, 2016
DPCR of Services/Audit Group/ ORSA October 21, 2016
DPCR of ATLs or Equivalent October 21, 2016
IPCRs October 28, 2016

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