Professional Documents
Culture Documents
COA Employees Handbook PDF
COA Employees Handbook PDF
COA Employees Handbook PDF
Handbook
COA i
Employee Handbook
TABLE OF CONTENTS
Administration Sector
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City
COA ii
Employee Handbook
Administration Sector
COMMISSION ON AUDIT
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COA iii
Employee Handbook
Administration Sector
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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.
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.
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.
B. CONSTITUTIONAL MANDATE
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1. VISION
2. MISSION
3. CORE VALUES
God-Centeredness
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Patriotism
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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G. COA LOGO
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.
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Chapter II
ORGANIZATIONAL STRUCTURE
AND FUNCTIONS OF OFFICES
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F. Standards Boards
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Chapter III
PERSONNEL 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.
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2. Employment Status
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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
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3. Attendance
4. Leave of Absence
a. Approving Authority
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Assistant Commissioner,
PFMS, for Planning and
Financial Management
Sector
Assistant Commissioner,
LSS, for Legal Services
Sector
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2) Official Travel
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Personnel Approving
Concerned Authority
All Chairperson
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)
Commissioner’s Commissioner
Chief of Staff concerned
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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
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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)
a. Habitual Absences
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)
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6. Undertime
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a. On Habitual Absences
b. On Habitual Tardiness
c. On Undertimes
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a. Basic Policies
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b. Scope
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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.
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f. Grievance Procedures
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Chapter IV
RECRUITMENT AND PROMOTION
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A. SCOPE
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C. QUALIFICATION STANDARDS
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Managerial/Executive positions:
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3. The maximum limits to the amounts that will be paid for the
COA for the different medical tests and services are as
follows:
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Education
Training
Experience
Eligibility
Performance
Leadership potential
Personality
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CHAPTER V
CAREER DEVELOPMENT
A. SCHOLARSHIPS
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2. Competency Levels
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3. General Guidelines
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CHAPTER VI
COMPENSATION AND OTHER MONETARY
AND NON-MONETARY BENEFITS
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
2. Rice Subsidy
5. Clothing Allowance
7. Cash Gift
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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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D. LEAVE BENEFITS
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4. PWA Benefits
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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
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B. FORMS OF AWARDS
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D. INCENTIVES
1. Loyalty Incentive
2. Retirees' Incentive
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HRMO)
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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.
1. Membership
Member Employer-COA
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Over P1,500 2% 2%
Benefits
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1. Benefit Coverage
2. Types of Benefits
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Benefits
Benefits
Loans
Dividend
Burial Benefit
Calamity donation
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Benefits
Loans
Investments
Mutual Benefit Fund (MBF)
Other benefits/services that the Board
deems fit and proper for the members.
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