Republic of the Philippines

COMMISSION ON AUDIT
LGS-D Isabela Province I
Provincial Satellite Auditing Office
City of Ilagan, Isabela

MEMORANDUM

For : MS. SUSAN C. RAMIREZ

Regional Director
Commission on Audit
Regional Office No. II
Carig, Tuguegarao City

Thru : MR. REGINALDO G. MALAMUG

OIC-Supervising Auditor

Subject : Monthly Report of Attendance and Undertimes (MRAU) for the month of May 2021

Date : June 24, 2021

This is in compliance with your Memorandum dated June 21, 2021 regarding the above
subject, received by the undersigned on June 23, 2021, requiring submission of justification for non-
observance of Office Order Nos. 2020-045 dated May 28, 2020 and 2020-073 dated August 28, 2020,
i.e. working from home instead of reporting to Office for work on the following dates:

Name Dates of WFH

Antonette T. Guliman May 7, 10, 14, 17, 21, & 24
Adeline P. Baarde May 10, 17, 18, & 24
Jennylyn V. Matila May 10, 17, 18, & 24
Merlyn M. Casibang, Jr. May 10, 17, 18, & 24

In April 2021, we were furnished copy of the Memorandum of our honourable COA
Chairperson, Michael G. Aguinaldo, on Update No. 8 re: Adoption of Alternative Work Arrangements
and Other Precautionary Measures in the Light of the Corona Virus Disease (COVID 19) Outbreak. As
indicated therein, “All COA personnel from and/or stationed in the Province of Quirino and Santiago
City, which were placed under MECQ status from April 15 to 30, 2021 shall be on WFH arrangement
for the duration of the MECQ.” (emphasis supplied)

Considering that we, the above-name personnel, come from Tuguegarao City, Cagayan,
which was placed then under the ECQ status, we interpreted that the said provision of the
memorandum may also be applicable to us. To confirm our interpretation, we requested our OIC
Supervising Auditor, Mr. Reginaldo Malamug, to inquire from your Office. Per his (OIC SA Malamug)
verbal inquiry from you, you explained that and we quote “as long as their barangay is under
lockdown, they can work from home”.

Further, during the virtual opening program for our COA Anniversary celebration on May 3,
2021, you mentioned in your closing remarks that and we quote
“______________________________”. Thus, since the entire Province of Cagayan was placed under
MECQ in May 2021, we continued to work from home for the days mentioned in your memorandum.
However, during the 3rd week of May, 2021, we were informed by Auditor Guliman that, per her
conversation with Ms. Rowena Montenegro, our Supervising Administrative Officer, the
memorandum of the COA Chairperson on April 30, 2021 allows COA personnel to work from home
only if their places of work or assignment are in areas of MECQ or ECQ. In this regard, since the City
of Ilagan, Isabela was then under GCQ status, we reported back for work based on our SWF schedules
during the last week of May 2021.
 We humbly admit our lapses for not taking immediate cognizance of the said amended
provision in the adoption of AWA. With all honesty, it was never our intention to violate any
memorandum or order, more especially that pertaining to our respective AWA.

We worked from home during those days instead of reporting to Office for work because we
thought that the provision in the memorandum on update no. 8 was still standing. More importantly,
we considered the risk involved on the part of the driver coming from Isabela to fetch and service us,
and to our fellow COAns and other workers in PSAO City of Ilagan, Isabela whom we encounter had
we reported for work. Moreover, for the days so mentioned, we actually worked from home as
evidenced by our work accomplishments. Needless to say, we even had accomplished more than
expected when we would have physically reported for work considering the supposed travel time to
and from. Attached are copies of our Report of Accomplishments for the month of May 2020.

We earnestly hope that our justification be considered and found merit. Rest assured, we
continue to observe our AWA and keep our work commitments while observing safety protocols and
measures.

Thank you very much.

ANTONETTE T. GULIMAN
State Auditor IV
Audit Team Leader

ADELINE P. BAARDE
State Auditor IV
Audit Team Leader

JENNYLYN V. MATILA
State Auditor III
OIC-Audit Team Leader

MERLYN CASIBANG, JR.

State Auditor II
Audit Team Member