COA Employees Handbook PDF

Employee
Handbook
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Employee Handbook
TABLE OF CONTENTS
TOPICS Page No.

Foreword iv
Acknowledgement 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 and Ethical Standards 7
for COA Officials and Employees
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 25
Leaves
Discipline and Grievance Mechanism 35
Administration Sector
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Commonwealth Avenue, Quezon City
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Chapter IV – Recruitment and
Promotion
Scope 43
Publication and Posting of Vacant 45
Positions
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 66
(PWA)
Other Benefits 69
Chapter VII - Program on Awards
and Incentives for Service Excellence
(PRAISE)
Types of Awards 71
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Forms of Awards 72
Incentives 73
Composition of COA PRAISE 74
Committee
Chapter VIII – Benefits from Other
Government Institutions and In-
House Financial Institutions
Government Service Insurance System 76
(GSIS)
Home Development Mutual Fund 77
(HDMF)
Philippine Health Insurance 78
Corporation (PHIC)
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.
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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:
Section 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.
Section 1(2) – The Chairman and the Commissioners shall be

appointed by the President with 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
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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.
Section 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 original 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 non-
governmental 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.
Section 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.
Section 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.
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Section 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 non-
governmental 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 God-

centered 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.
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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
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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 Assistant Commissioners’ Group acts as executive

management committee of the 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
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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
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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 stakeholders to support
project planning and implementation.
g. Public Information Office (PIO)
Serves as the public information and media

relations arm of the Commission.
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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.
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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. Claims and Adjudication Office- NGS

b. 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
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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 SECTOR

(GAS)
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 Accountancy Office

(GAO)
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)
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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 and Litigation Office

(PLO)
Assists in the prosecution and litigation of

the Ombudsman-COA Joint Investigation
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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
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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 the

Commission’s training program.
b. 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
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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
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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.
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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. It expects each employee to actively participate in all

collective endeavors and contribute to the realization of
the Commission’s goals and objectives.
B. 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
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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 original

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
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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. 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.
4. 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)
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Personnel Approving Authority

Concerned
Executive Staff of Assistant
Assistant Commissioner,
Commissioners; Administration Sector
Cluster Directors;
Director IV/Officer-
in-Charge (OIC);
Head of Office
Director III and all Head of Office; Head of
others including Audit
Heads of Services Group/Supervising
(Divisions) under all Auditor in case of Audit
offices of the Team Leaders and
Sectors/Regional members/staff of Audit
Offices Group
b) Leave without pay for not more than

three months (without travel abroad)

Concerned
All Executive Staff Commissioner I for
of Assistant accounting units
Commissioners;
Cluster Directors; Commissioner II for
Director IV/Officer- audit/technical &
in-Charge (OIC); information services
Head of Office units
PFMS, for Planning and
Financial Management
Sector
LSS, for Legal Services
Sector
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Concerned
Administration , for
Director III and all Cluster Director/Director

others including IV/OIC
Heads of Services
(Divisions) under all
offices of the
Sectors/Regional
Offices
c) Leave without pay exceeding three (3)

months(without travel abroad)

Concerned
All Chairperson
d) Leave of absence, regardless of duration

(with travel abroad)

Concerned
All Chairperson
Note: COA Central Office Clearance is required for

all applications for leave to travel abroad and
applications for leave of 30 days or more even
without travel abroad.
2) Official Travel
Official travels refer to travels relating to the

performance by an official or employee of the
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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 Approving
Concerned Authority
All Chairperson
b) Domestic travel NOT for training

purposes.
Personnel Approving
Concerned Authority
Commissioners; Chairperson; signing
Assistant authority may be
Commissioners; delegated
Regional Directors
(if outside her/his
regional
jurisdictions); Chief
Executive Staff of
Chairperson;
Commission
Secretary; Heads of
Internal Audit,
Public Information
Office (PIO);
Regional
Coordination Office
(RCO); and
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Personnel Approving
Concerned Authority
Professional
Development Office
(PDO)
Executive staff of Chairperson: signing

the Chairperson authority may be
delegated to Chief
Executive Staff but
command
responsibility
remains with the
Chairperson
Commissioner’s Commissioner
Chief of Staff 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

Assistant Commissioner
Commissioners concerned
Cluster Directors; Commissioner I for

Director IV/Officer- accounting-related
in-Charge (OIC); official travels
Head of Office
Commissioner II for
auditing/technical
and information
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Personnel Approving
Concerned Authority
services-related
official travels
Assistant
Commissioner.
PFMS, for planning
and financial
management-related
official travels
Assistant
Commissioner, LSS,
for legal services-
related official travels
Assistant
Commissioner,
Administration, for
administrative-related
official travels
Director III and all Head of Office; Head

others including of Audit
Heads of Services Group/Supervising
(Divisions) under Auditor in case of
all offices of the Audit Team Leaders
Sectors/Regional and members/staff of
Offices 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
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Personnel Approving
Concerned Authority
Director IV and Assistant
below 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 or at least three consecutive months
during a year. (CSC Res. No. 981395 dated 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;
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b) Arriving at the office after 1:00 in the

afternoon from Mondays to Fridays; and
c) Incurring half-day absences in the

morning (CSC MC. No. 17, s. 2010)
2) 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)
6. 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 incurred in the following

circumstances:
1) Leaving office before 12:00 noon from

Mondays to Fridays;
2) 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
3) Incurring half-day absence in the afternoon.
(CSC MC. No. 17, s. 2010)
c. 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)
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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 a month for at least
two consecutive months during the year, shall be
liable for Simple Misconduct and/or Conduct
Prejudicial to the Best Interest of the Service (CSC
MC No. 16 s. 2010)
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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
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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 origin
as possible.
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2) 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.
3) No personnel shall lodge malicious grievances
or abuse the machinery by repeatedly lodging a
grievance on the same matter.
4) Grievance proceedings shall not be bound by
legal rules and technicalities. Legal
representation is not allowed.
5) Equal opportunity for men and women to be
represented in the grievance committee shall be
ensured
b. Scope
The grievance machinery applies to all levels of officials

and employees in the Commission.
c. Composition of the Grievance Committee
Committee Chair Members

COA Central Director, Human Two Division
Office/NCR Resource Chiefs or their
Management equivalent
Office (HRMO) positions chosen
from among
themselves;
Regional Offices Service Chief,
Administration, Two members of
Training and the rank-and-file
Finance Services who shall be named
by the
PHILGASEA, the
recognized
employees’ union;
one from the first
level and another
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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,
retirement, termination, and other related issues
that affect them;
3) Physical working condition;
4) Interpersonal relationships and linkages;
5) Protest on appointments; and
6) All other matters giving rise to employee
dissatisfaction and discontentment.
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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) 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.
2) Conduct continuing information drive on
grievance machinery in collaboration with the
personnel unit.
3) Establish internal strategies in handling cases
referred to it provided there will be no violation
of pertinent laws, rules and regulations.
4) Submit a quarterly report of its
accomplishments and status of unresolved
grievances to the Chairperson, this
Commission, CSC Field Office and CSC
Regional Office.
f. 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
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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.
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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.
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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 neuro-
psychiatric 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. All who wish to be promoted shall apply for promotion;

2. 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
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Ombudsman, any Prosecutor’s Office, Department of

Justice, or any court of justice; or pending administrative
case with COA or any other administrative body.
3. CPAs are given priority in appointment to Audit
positions. However, existing Auditors who are non-
CPAs 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.
4. Certifications attesting to the performance of
supervisory functions, in lieu of office orders and
memorandum orders, are not accepted as supporting
documents.
5. 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 requiring at least four years of collegiate
studies. Positions in the Second Level are categorized
into the following functional groups:
a. Non-Supervisory – includes professional,

technical and scientific positions performing
work requiring the practice of profession or
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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 well-
coordinated 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.
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B. PUBLICATION AND POSTING OF VACANT

POSITIONS
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 re-
published 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 Education Eligibility Training Experience

SAE II Bachelor’s RA 1080 None None required
Degree in CPA required
Accountancy
SA I Bachelor’s RA 1080 4 hours At least one
Degree in CPA with at relevant year relevant
Accountancy least 81% training in experience in
board rating accounting accounting or
or auditing auditing
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Managerial/Executive positions:

Assistant Master’s Appropriate Completion At least 10 yrs.
Commissioner Degree/LLB/ RA 1080 or of COA of highly
(SG-29) Bachelor’s Career SEDP technical
Degree with Service functions
appropriate professional and/or
RA 1080 or 2nd level responsibilitie
eligibility eligibility 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 IV Master’s Appropriate Completion At least 5 yrs.

(SG-28) Degree/LLB/ RA 1080 or of COA of highly
Bachelor’s Career SEDP technical
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
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equivalent
unit.
Director III Master’s Appropriate Completion At least 5 yrs.
Degree/LLB/ RA 1080 or of COA of highly
Bachelor’s Career SEDP technical
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.
State Auditor Master’s Appropriate Completion At least 5 yrs.

V/ Director II/ Degree/LLB/ RA 1080 or of COA of highly
Attorney Bachelor’s Career SEDP technical
VI/State Degree with Service functions
Technical appropriate professional and/or
Audit RA 1080 or 2nd level responsibilitie
Specialist eligibility eligibility s involving
(STAS) 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
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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. COA Pre-employment Test

b. Preliminary interview
c. 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
e. Medical Examination
f. Neuro-psychiatric examination
g. Final approval by the CP
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) - P150.00

Urinalysis - P100.00
Chest X-ray - P150.00
Drug Tests - P700.00
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(Inclusive of the costs of tests for

both shabu and marijuana)
Neuro-psychiatric examination
Central Office Applicants - P150.00
COA Regional Office Applicants - P200.00
E. 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
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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.
 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.
F. 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
2. Regional Selection and Promotions Board (RSPB)- for
regional promotions and recruitment
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
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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.
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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. 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
2. 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.)
B. 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.
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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. 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.
2. Competency Levels
Each competency has the following levels, with each

level having a corresponding training 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,
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the courses shall be coded according to function and

sequence.
Level I all positions Basic Skills Courses. Provides

from Salary basic competencies in legal,
Grade (SG) accounting, auditing,
1-14 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 Advanced Skills Courses.
from SG 15 Provides competencies in legal,
to 19 accounting, auditing,
engineering, IT or technical
and administrative functions at
the next higher level.
Level III all positions Basic Executive and Highly

from SG 20 Technical Courses. Seeks to
to 25 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 Courses. Seeks to develop
to 31 supervision and management
capabilities at the senior
executive level.
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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
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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

Training Strategy (ATS) 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 e-

mail or postal service, the PDO/RTU shall
issue the Certificate of Training.
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Unsatisfactory or non- compliance with this

requirement or that of the ATS shall mean non-
completion of the course and delay the
completion of the employee’s current training
ladder.
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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. 13th Month Pay
7. Cash Gift
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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 Amount of LCI Year of Entitlement

(Cumulative
No. of Years)
10 P10,000.00 10th year

15 P5,000.00 15th year
20 P5,000.00 20th year
25 P5,000.00 25th year
30 P5,000.00 30th year
35 P5,000.00 35th year
40 P5,000.00 40th year
(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. Dental Services
3. Laboratory Services
4. Psychiatric Service
5. Gym with physical fitness facilities
6. Continuing information campaign on the prevention
and treatment of illnesses thru symposiums and
lectures
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C. OTHER NON-MONETARY BENEFITS
1. COA Shuttle Buses

2. COA Day Care Center
3. 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 legally
entitled thereto I addition to vacation and sick leave.
d. Special Leave Benefits for Women Under R.A.
9710 (An Act Providing for the Magna Carta of
Women)
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 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.
 The special leave may be availed for every
instance of gynecological disorder
requiring surgery for a maximum period of
two (2) months per year.
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:
 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.
3. 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.
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b. It may be availed by the solo parent employee

under any of the following circumstances:
 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.
4. Paternity Leave – refers to the privilege granted to a

married male employee allowing him not to report for
work for seven (7) days while continuing to earn the
compensation therefor, on the condition 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. 98-
3142 dated December 14, 1998)
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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 co-
terminus, who have accumulated fifteen (15) days of
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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
benefit of the employee and his immediate family;
e. 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;
f. Other analogous cases as may be determined by the
Commission.
7. 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
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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. 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.
8. 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.
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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 Assistance Fund (MAF), which
is non-refundable. The Commission contributes an
amount equivalent to the monthly equity contribution of
the member.
3. Refund of Equity Upon Retirement /Separation from

the Service or Termination of Membership - The
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other half forms part of the Equity Fund, which is

refundable upon retirement together with the COA
counterpart contributions.
4. PWA Benefits
a. 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.
b. 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. Below are the details of benefits and
requirements available in case of death and total
disablement:
 Death/total disablement – 100%
 Loss of sight of both eyes – 100%
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 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%
c. 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
hospitalization.
3) 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.
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7) Cash Advance may be granted depending on

the category of illness and treatment needed, as
follows:
Cash Advance per Category
Category Amount of Cash Advance

Minor Medical/Surgical Case P3,000
Major Medical Case 7,500
Major Surgical Case 10,000
Dreaded disease requiring major
surgery, chemotherapy, cobalt, 10,000 to 100,000
dialysis and the like
8) 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.
d. 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 to provide additional resources to
supplement those 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)
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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.
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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 rank-

and-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 KARANGALAN (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
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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 NOMINATED?
Any COA rank-and-file employee or COA official (State

Auditor V or equivalent up to Assistant Commissioner) who
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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 10th 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
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Employee Handbook
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 Incentive for an Employee or a Group with

Outstanding Audit Report is conferred to a rank-and-
file 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: An official from the Office of the

Chairperson to be designated by the
Chairperson
Members: Five (5) officials to be designated by
the COA Chairperson (One
representative each from the Office of
the Commissioners, LSS, PFMS, and
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Employee Handbook
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: Human Resource Welfare

Services(HRWS), HRMO
2. The Sector PRAISE Committee
Chairman: Assistant Commissioner

Members: All Cluster/Office Directors under the
sector
Secretariat: The Sector Secretariat shall be
designated by the Sector Head.
3. The Regional Office PRAISE Committee
Chairman: Regional Director

Members: 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
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Employee Handbook
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 Percentage of Monthly Compensation

Compensation Payable by:
Member Employer-COA
Regardless of 9.0% 12%

Amount
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Employee Handbook
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
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Employee Handbook
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 original
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
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Employee Handbook
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.
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Employee Handbook
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.
 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.
2. COA Retirees and Employees Multi-Purpose

Cooperative (CREMC)
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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Employee Handbook
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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Employee

TOPICS Page No.

TOPICS Page No.

TOPICS Page No.

Under the Spanish colonial rule in the Philippines, the Royal

The revolution against Spain led to the establishment of the

In 1935, the General Auditing Office (GAO), headed by an

During the World War II the audit functions minimally

The EDSA Revolution ushered in a new Constitution that

Today COA stands firm and visible as a genuine partner in the

The following are the provisions of Article IX-D of the 1987

Section 1(1) – There shall be a Commission on Audit composed

Section 1(2) – The Chairman and the Commissioners shall be

portion of the term of the predecessor. In no case shall any

Section 2(1) – The Commission on Audit shall have the power,

Section 2(2) – The Commission shall have exclusive authority,

Section 3 – No law shall be passed exempting any entity of the

Section 4 – The Commission shall submit to the President and

C. PRINCIPAL DUTIES OF THE COMMISSION

Based on the Constitution and the State Audit Code of the

1. Examine, audit and settle all accounts pertaining to the

D. VISION, MISSION AND CORE VALUES

In the discharge of its functions and mandate, COA is guided by

A credible, trustworthy and independent

To carry out our constitutional mandate

We believe that the authority we exercise as auditors is God-

We perform our duties in pursuit of excellence and/or perfection.

We promise to impart to our fellow workers whatever knowledge

We recognize that the services rendered by the Commission are

Loyalty and Respect for Authority

We pledge to remain steadfast in our sworn duty to uphold COA’s

Courtesy, Modesty and Humility

E. THREE-YEAR STRATEGIC PLAN (2012-2014)

F. CODE OF CONDUCT AND ETHICAL STANDARDS

Pursuant to Republic Act No. 6713, otherwise known as the Code

The COA logo is an ethnic Igorot design showing three silver

Commission on Audit na COA ang turing

Ang COA ay bisig ng pamahalaan

Aside from the COA hymn, the Panunumpa sa Watawat ng

COA ORGANIZATION STRUCTURE

The present COA organization structure aims to improve delivery

A. The Commission Proper

The Commission Proper, consisting of a Chairperson and

1. The Assistant Commissioners’ Group

The Assistant Commissioners’ Group acts as executive

The Assistant Commissioner for Legal Services Sector

B. Central Office Organization-Executive Offices

1. Office of the Chairperson

a. Executive Staff as Chief Executive

Assists the Chairperson in the control,

b. Executive Staff as CP Chair

Provides support to the Chairperson as the

c. Internal Affairs Office (IAO)

Evaluates and acts on administrative

d. Internal Audit Office (IAO)

Determines and reports the extent to which

e. International Audit and Relation Office

Exercises control and supervision over the

Auditor and recommends to the Chairperson

f. Project Management Office (PMO)

Facilitates and strengthens coordination

g. Public Information Office (PIO)

Serves as the public information and media