REPUBLIC OF THE PETLAPPINES COMMISSION ON AUDIT Commonwealth Avenue, Quezon City MEMORANDUM No. : 2022-016 Date : 29 JUL 2022 TO : All Assistant Commissioners, Directors, — Officers-in-Charge, ing Auditors, Audit Team Leaders, Audit Team Members, and All Others Concerned + Adoption of Commission on Audit (COA) Policy on Flexible Work ‘Arrangements (FWA) pursuant to Civil Service Commission (CSC) Resolution No. 2200209 promulgated on May 18, 2022 1.0 RATIONALE In order to prepare the Clusters/Offices/Regional Offices (ROs), auditing units and Provincial Satellite Auditing Offices (PSAOs) to overcome the challenges due to the changing needs and conditions of the workforce, the advent of new information and communication technologies (ICT), the emergence of the Novel Coronavirus Disease (COVID-19) and other infectious diseases, continuing traffic congestion problems, and the occurrence of natural and man-made calamities, there is a need to institutionalize relevant policies on work arrangements to provide safe work spaces for the COA officials and employees and to ensure their health and welfare, and, at the same time, meet the demands of its clientele. The policies on Flexible Work Arrangements will provide adaptable and responsive work schemes for officials and employees to manage any current or emergent situations caused either by natural and man-made calamities or any other situation that may affect the delivery of COA services. Pursuant to the CSC Resolution No, 2200209 promulgated on May 18, 2022, the COA adopts the following guidelines to ensure proper implementation thereof. 2.0 OBJECTIVES 2.1 General Objective These policies aim to institutionalize relevant and appropriate work arrangements for officials and employees to ensure efficient and effective performance of functions and delivery of audit services, and to ensure protection of their health, safety, and welfare at all times.2.2 Specific Objectives 1. To ensure protection of the health, safety, and welfare of COA officials and employees at all times; 2. To ensure that officials and employees achieve the objectives set by COA, and, in the same way, the Commission achieves the objectives that it has set in its strategic plan under any circumstance; 3. To boost the morale and enhance the welfare of officials and employees by giving them the opportunity to accomplish their task/s through appropriate work arrangement/s thereby increasing employee productivity and performance, and allowing work-life balance: 4, To encourage the Clusters/Offices/ROs to adopt ICT-enabled work and relevant tasks that can be performed remotely thru the assistance of the Information Technology Office (ITO), Administration Sector (AS); and. 5. To provide reasonable work arrangement/s to senior citizens, persons with disability (PWDs), pregnant and nursing mothers, immunocompromised individuals, or persons with chronic conditions, and those who suffered from accidents affecting mobility but can physically and mentally work. 3.0 COVERAGE ‘These guidelines shall apply to all officials and employees regardless of status of appointment (permanent, temporary, or coterminous). The General Services Office (GSO), AS, may formulate a parallel issuance on the matter for job order (JO) workers in COA including contract of service workers (e.g. janitorial and security services). 4.0 CONCEPT AND DEFINITION OF TERMS 4.1 Flexiplace ~ refers to an output-oriented work arrangement that authorizes government officials or employees to render service at a location away from their office, either in the homelresidence of the official or employee, agency satellite office, or another fixed place, on a temporary basis duly approved by the head of office/agency. 4.1.1 Flexiplace work arrangement has three types, namely: 1, Work From Home (WFH) ~ is a work arrangement where the officials or employees work at home or their residence; 2. Work from Satellite Office ~ is a work arrangement where the officials or employees, instead of reporting to their office, report for work at a satellite office near their place of residence (e.g., central/other regional office/field office); andWork from Another Fixed Place — is a work arrangement where the officials and employees render service within the Philippines, at a place conducive for produetive work and efficient performance of official duties and responsibilities, other than their home or residence and satellite office, 4.1.2 The adoption of the flexiplace work arrangement may be allowed under any of the following conditions 1, Regular—under this work arrangement, the officials or employees may request to work at an alternative worksite on a regular and recurring basis. Said officials or employees may be allowed to work off-site for a period agreed upon with the supervisor and duly approved by the head of agency/offi 2. Situational — this work arrangement is appropriate for adhoc task/s ot assignments that require/s short period of time or project-based, ¢.g., project proposal preparation, reports preparation, research, case adjudication, and other analogous circumstances. 3. Medical ~ this work arrangement may be allowed for officials or employees who are recuperating from a medical condition, e.g,, Osteogenesis Imperfecta, cancer, diabetes mellitus, chronic kidney disease, and other analogous diseases, which does not affect his/her ability to perform regular work assignment at an alternate worksite as certified by the attending physician. The duration of the flexiplace work arrangement shall be based on the recommendation of the attending physician, Request for flexiplace due to medical conditions shall be supported by the medical records of the government official or employee concerned. 4.2 Compressed Workweek — refers to a work arrangement whereby the forty (40)-hour workweek for five (5) days of the officials or employees is compressed to four (4) days or less, as may be applicable. 4.3 Skeleton Workforce (SWF) (On-Site) ~ refers to a work arrangement where a minimum number of officials or employees is required to man the office to render service when full staffing is not possible 4.4 Work shifting ~ refers to a work arrangement applicable to offices/agencies mandated by law to operate 24-hour continuous service delivery on a daily basis, or to agencies required to observe workplace health and safety protocols. This is also applicable to ‘occupational groups that provide security and safety to agency personnel and/or property 4,5 Flexitime — refers to a work arrangement where the agency is allowed to adopt flexible time for its officials and employees from 7:00 AM to 7:00 PM on a daily basis, provided that the required forty (40)-hour workweek is complied with. 4.6 Combination of Flexible Work Arrangements ~ refers to a work arrangement whereby the agency may adopt @ combination of any of the above-mentioned flexible work arrangements appropriate or applicable to the mandate/functions of the agency.5.0 POLICIES 5.1 General Requirements for Flexible Work Arrangements 5.1.1 Asa general rule, the Commission shall adopt a uniform work schedule for all COA officials and employees through the four (4)-lay on-site work from Mondays to Thursdays and one (1) day WFH on Fridays. This is to ensure easier recording and monitoring of attendance in the Attendance and Leave Monitoring System (ALeMS), a significant saving for utilities during Fridays and somehow addresses the challenges on increasing fuel cost by the officials and employees. 5.1.2 Work arrangement/s other than the work scheme cited in Item 5.1.1 may be used in exceptional cases. 5.1.3 In determining the work schedules under the flexiplace work arrangement of the officials and employees, the following tasks shall be considered: research; policy formulation/review/amendment; project work, including but not limited to, drafting of proposals/project studies/training modules; .g/processing; adjudication of cases or review of cases, including legal work; budget planning and forecasting; recording, examination, and interpretation of financial records and reports; evaluation and formulation of accounting, auditing, and management control systems; computer programming; database maintenance; design work/drafting of drawing plans; oe ro mmee . sending/receiving e-mail; Human Resource tasks, e.g. computation of leave credits, preparation of payroll etc., as the case maybe; and other analogous tasks which require the use of a computer and the World Wide Web (Internet) for reading, encoding, printing or submission of written outputs for the review, evaluation or final presentation/assessment of the immediate supervisor and the Cluster/Office/Regional Director (RD), pporse 2 5.1.4 Employees under WFH arrangement or any of the other flexiplace arrangement shall make themselves available during the work hours that they are at home, from a satellite office, or a fixed place. 5.1.5 Employees assigned in the field auditing units in the National Capital Region (NCR), ROs, and PSAQs shall follow the FWA schedule of their audited agencies and inform their respective Sectors/Clusters/ROs and the Human Resource Management Office (HRMO).In case the audited agencies have not yet adopted or are not adopting FWA, the determination of the FWA of each audit team/group shall be made by the Director concerned, upon consultation with the concerned Supervising Auditor and Audit Team Leader, The Director may adopt any or a combination of FWA. Provided, that there shall be auditor/s who will be reporting on-site from Mondays to Fridays to attend to clienteles. 5.1.6 By the nature of the function of their Offices/Divisions, the following Offices! Divisions shall remain open every Friday so as not hamper the continuous delivery of public services: Office of the Commission Secretariat Intelligence and Confidential Funds Audit Office Information Technology Office Finance Office Cash Division, GSO 6, Dormitory, Grounds and Janitorial Division, GSO 7. Recards Management Division, GSO wRuUNne The Director of the above-enumerated offices shall ensure that there shall be employees who will be reporting on-site on Fridays to attend to clienteles. The receipt of pleadings at the Cluster/Regional Office-level shall be done during the on-site work schedule provided the general public is advised accordingly. 5.1.7. The necessary advisories on the work schedule of the Clusters/Offices/ROs shall be issued by the Public Information Office, Office of the Chairperson, to ensure the unhampered delivery of services and for the information of clienteles, 5.1.8 Officials and employees under Flexible Work Arrangement shall be entitled to Compensatory Overtime Credit (COC)/Overtime Pay (OP) if they physically reported for work and rendered services beyond the normal eight (8) hours on scheduled workdays or forty (40) hours a week, and those rendered on rest days or scheduled days off, holidays, and special non-working days, both exclusive of time for lunch and rest, subject to the provisions of CSC-Department of Budget and Management (DBM) Joint Circular No. 2, s. 2015,! as amended, and other related civil service, budgeting, accounting, and auditing rules and regulations, 5.1.9 The Sector/Cluster/Office/RO shall adopt the most applicable Flexible Work Arrangement for those in self-quarantine (Example: WFH arrangement). For this purpose, the concerned Director shall take full responsibility for the verification of the fitness of their employees to perform work while in self- quarantine. * Policies and Guidelines on Overtime Services and Overtime Pay for Government Employees5.1.10 The Clusters/Offices/ROs shall ensure the delivery of outputs in consonance with the approved Office/Division/Individual Performance Commitment and Review (OPCR/DPCR/IPCR) to guide officials and employees in the performance of their assigned task/s. 5.1.11 Tangible outpuaccomplishment reports shall be submitted by officials and employees who are on a flexiplace arrangement to their respective Director. ‘A work output monitoring mechanism shall be adopted by the Cluster/ Office/RO, such as submission of daily/weekly accomplishment reports, etc., in consonance with the performance standards they adopted, Failure of the official/employee to accomplish the assigned task/s within the timelines set by the Cluster/Office/RO may be a ground to deny subsequent requests for flexiplace work arrangement 5.1.12 All Clusters/Offices/ROs are encouraged to use videoconferencing/ teleconferencing in conducting meetings/assemblies and other official activities, whenever applicable. 5.1.13 Reasonable and appropriate organizational, technical, and physical security measures shall be adopted by the Clusters/Offices/ROs to ensure confidentiality, integrity, and availability of official documents and other relevant information. Personal data shall be processed by the employees pursuant to Republic Act No. 10173 or the Data Privacy Act of 2012. 5.1.14 To secure communications among individuals and government agencies, the Clusters/Offices/ROs, in coordination with the ITO, are encouraged to use the Philippine National Public Key Infrastructure (PNPKI) of the Department of Information and Communications Technology. As such, officials and employees should register their respective signatures on the PNPKI and use it for official government transactions in compliance with Executive Order No. 810, s. 20097 5.1.15 The Cluster/Office/RO, in coordination with the ITO, shall determine what transactions may be implemented online in accordance with COA Circular No. 2021-006. 5.1.16 During the WFH schedule, drop boxes will be used to receive documents, other than pleadings, The GSO and the Administrative, Training and Finance Division (ATFD) in the ROs will be responsible for the mechanics on the receipt of documents through drop boxes. > tasitaionalizing the Ceiication Scheme for Digital Signatures and Directing the Application of Digital Signatures in e-Government Services.52 Parameters in the Implementation of FWA 5.21 Flexiplace A. WFH 1 WFH may be adopted anytime, subject to mutually agreed arrangements between the officials or employees and their supervisors. It shall apply (o officials and employees whose assigned task/s can be accomplished outside the office. WFH may likewise be extended to officials and employees whose task/s cannot be accomplished at the office, satellite office, or another fixed place under the following situations: a. During the emergence of a national or local outbreak of a severe fectious disease and/or the occurrence of natural or man-made calamities, or fortuitous event; and b, Their place of assignment is located within one (1) kilometer radius from: 1, Facilities and installations where infected/ suspected patients and public health workers and other frontline workers who, while in the performance of their respective public duties, are regularly exposed to infectious diseases, are located; and 2. Acalamity-stricken area, For this purpose, the Cluster/Office/RO shall determine and assign alternative task/s subject to the performance standards and timelines for its completion in consonance with the approved OPCR/DPCRAPCR. Employees whose jobs/tasks cannot be performed through WFH arrangements and when the Cluster/Office/RO has not assigned any other task/s, the concerned officials and employees who were not able to produce outputs during the emergence of national or local outbreak of a severe infectious disease, the occurrence of natural or man-made calamities, and/or fortuitous event, shall be considered an excused absence. This includes those involved in messengerial, bookbinding, automotive repair, electrical, painting, plumbing, carpentry, utility, and such other related functions. On the other hand, if alternative tasks were assigned to the employee, but he/she was not able to perform said tasks through WFH, the ‘employee shall be considered absent chargeable to his/her leave credits, Task/s assigned to officials or employees should be performed to the full extent possible in terms of workhours and workdays per workweek.4, Employees under WFH arrangement are not entitled to COC/OP. B. Work from Satellite Office 1 Work from satellite office shall apply to officials or employees whose task/s can be accomplished outside the office but may need equipment/ facilities that are available in the nearest satellite office. For this purpose, the concemed officials or employees shall request approval from their respective Director, through their immediate supervisor. Work at satellite office may be allowed when the officials or employees cannot report for work due to typhoons, floods, other natural or man- made calamities and other fortuitous events, upon approval of the Director, except when the work arrangement is limited to WEH as declared by the Office of the President or proper authorities. Officials or employees who are stranded due to quarantine protocols, unavailability of transportation or inaccessible road may also be allowed to work at satellite offices. Officials or employees who are allowed to report for work at satellite offices shall comply with the prescribed working hours of forty (40) hours per workweek. C, Work from Another Fixed Place 1 Work from another fixed place shall apply to officials or employees whose task/s can be accomplished outside the office, at a place conducive for productive and efficient performance of official duties and responsibilities, other than their home, residence, or satellite office. For this purpose, the concerned officials or employees shall request approval from their Director, thru their immediate supervisor, in order that task/s may be properly assigned Officials and employees whose task/s cannot be accomplished outside the office and are stranded at a place away from their home or satellite office may be allowed under work from another fixed place arrangement provided that the Cluster/Office/RO has assigned alternative task/s, subject to the performance standards and timelines for its completion in consonance with the approved OPCR/DPCR/IPCR and existing CSC rules, Officials or employees who are stranded due to quarantine protocols, unavailability of transportation or inaccessible road may also be allowed to work from another fixed place subject to existing CSC rules.5.2.2 5.2.3 4, Task/s assigned to officials or employees should be performed to the full extent possible in terms of workhours and workdays per workweek. 5. The Cluster/Office/RO shall take full responsibility of the grant of work from another fixed place and verification of the employees’ entitlement to be granted thereof. Said verification shall include the validation of the location of the officials or employees, and the verification that their location is covered in the declaration of state of calamity by the proper government agency and such other evidence as may be necessary, e8., bus ticket. 6. Employees under work from another fixed place arrangement are not entitled to COC/OP. Compressed Workweek Compressed workweek may be allowed for officials and employees whose task/s or portions thereof cannot be accomplished outside the office, particularly those on SWF observing the four (4)-day workweek, and those identified by the Sector Head necessary for the continued operation of the office in order not to prejudice public service delivery. SWF (On-site) 1. SWF shall be adopted when full staffing is not possible. 2. Officials and employees assigned as SWF shall comply with the normal working hours of not less than eight hours a day for five days a week or a total of forty (40) hours a week exclusive of time for lunch, However, if this work arrangement is adopted in combination with other flexible work arrangements, the required working hours thereof shall be complied with. 3. The total number of officials and employees to make up the skeleton workforce shall be determined by the Cluster/Office/RO based on the services it provides and subject to existing guidelines such as health protocols issued by the proper authorities. 4, Officials and employees who failed to report to office on-site on their assigned working days shall be considered absent either as authorized or unauthorized vacation leave, unless a medical certificate is presented to avail of sick leave absence. The submission of a medical certificate shall be required even if the employee filed only one (1) day sick leave during his/her SWF schedule This is considered as an exemption to the Omnibus Rules on Leave on the requirement of a medical certificate for sick leave absences.5.3. Change in Work Arrangement 5.3.1 53.3 Ifthe reason for the change in work arrangement is medical-related, the Cluster/ Office/RO shall refer the request of the employee to the Medical and Dental Unit (MDU), HRMO, for proper evaluation and recommendation before the same is submitted to the Sector Head for his/her consideration. Ifthe reason for the change of work arrangement is NOT medical-related, the Cluster/Office/RO shall evaluate the request and submit its recommendation to the Sector Head for his/her consideration, copy furnished the HRMO for record purposes. In consideration of circumstances such as the surge in the number of confirmed COVID-19 active eases, clustering of cases in an office, degree of exposure within the office or with office personnel, health related concems, or upon the recommendation of the AS, after due consultation with the MDU, HRMO, natural or man-made calamities and other fortuitous events, the Sector Head may make the necessary adjustments in work arrangements such as adopting a full WFH arrangement, reducing on-site capacity, adjusting work hours and other arrangements. Any adjustments made should not hamper the continuous delivery of services. An electronic copy of the approved office order or issuance on the work arrangements should be submitted to the HRMO for record purposes. Officials and employees whose mobility will be affected by the imposition of a granular/localized lockdown shall automatically be on WFH arrangement, provided that they immediately inform their Director, thru their respective immediate supervisors, The shift in work arrangement should be reflected in the Monthly Report of Absences and Undertimes (MRAU) to be submitted to the HRMO together with supporting documents evidencing the imposition of the granular/localized lockdown, 54 Working Days and Hours 5.4.1 5.4.2 5.4.3 All COA employees shall render not less than eight (8) hours of work a day for five (5) days a week or a total of forty (40) hours a week, exclusive of lunch break. Flexible working hours is from 7:00 AM to 7:00 PM on a daily basis, provided that the required forty (40) hours workweek is complied with. The Director concerned shall ensure that the public is assured of their frontline services from 8:00 AM to 5:00 PM, including lunch break. Flexi-time schedule shall consider the flag raising schedule every Monday, as follows: Dayis I (Core Hours Morning ‘Afternoon ‘Monday 700 AM to 8:30 AM “£00 PM to 5:30 PM (Tuesday-Thursday [7:00 AM to 10:00 AM “4:00 PM to 7:00 PM.5.4.4 5.4.5 5.4.6 547 54.8 Regardless of their work schedule, all employees assigned in the Central Office (CO) and the ROs shall attend the flag-raising ceremony on Mondays at 8:30 AM, On Mondays, any employee can time in between 7:00 to 8:30 AM and time out between 4:00 to 3:30 PM. Employees who will come to office at 8:31 AM on Mondays shall be considered tardy. The Monday moming schedule is adjusted to conform to the required attendance in the flag raising ceremony at 8:30 AM. In case the flexi-time or four-day week schedule of the audited agency provides for a day and time different from the regular schedules for the flag raising/retreat ceremonies, the COA employee authorized to avail of such work schemes shall follow the audited ageney’s flag ceremony and flag retreat schedules. Regardless of work schedule, lunch break shall remain at 12:00 NN to 1:00 PM. Half-day attendance shall be equivalent to four hours. The counting of which shall start from the time the employce signed-in up to the time he/she timed- out, excluding lunch break. Example 1: Time In | Time | Office Hours | No.of Total No.of | Remarks Out Working | Working Hours Hours | rendered in a Rendered | Day that shall be considered 7:00AM | 11:00 | 7:00 -11:00 4 hours in the | 4 hours Half-day AM__| AM AM AM. 10:00 AM | 3:00 | 10:00%0 12:00 | 2 hours in the | 4 hours Hali-day pm Ln AM AM T2NN to 1:00 | Not Counted PM (Lunch Break) 1:00 to 3:00 2 hours in the PM PM Example 2 TimeIn | Time | Office Hours | No.of Total No.of _| Remarks Out Working | Working Hours Hours | rendered ina Rendered | Day that shall be considered TOOPM [7:00PM] 3:00PM to | 4hours in the | #hours Half-day 7.00PM PM. PM In example 2, the four working hours rendered, or half-day attendance is applicable only from Tuesdays to Fridays. It is not applicable on Mondays pursuant to Item 5.4.5 above. If on Mondays, services rendered from 5:31 PM to 7:00 PM shall not be considered as working hours. Thus, the number of hoursthat shall be credited only is from 3:00 PM to 5:30 PM or a total of two hours and 30 minutes. 5.4.9 In the exigency of the service, working days may also be altered to include Saturdays, Sundays, and holidays; Provided that employees who work or attend seminar/webinar/training and other official activities on such days may choose a compensatory day-off during weekdays; Provided further that the Saturday, Sunday and holidays are regular workdays and not cases of overtime. 5.4.10 In no case shall absences incurred during the SWF schedule be offset to another day allotted for WFH. Absences incurred in any of the work arrangement shall be charged against leave credits, except for absences considered as excused absences by CSC. SAIL Specific guidelines on attendance recording and monitoring using the Contactless Attendance Module (CAM) under the FWA will be issued by the AS. 5.5 Work Suspensions or Temporary Closure of Offices or Lockdown 5.5.1 Work suspensions or temporary closure of offices shall be regarded as extreme measures reserved for conditions where the health situation has become overwhelming and unmanageable, hence, shall only be implemented with prior clearance from the Chairperson/Acting/OIC Chairperson of the Commission. The request for work suspension or temporary closure of offices shall state the proposed duration of the measure, supported by verified data and other documents/information, as necessary. 5.5.2 Lockdowns of specific field auditing units (Audit Groups/Teams) in the audited agencies’ offices shall depend on similar circumstances as well as the situation in the audited agency itself. The Sector Heads and/or the RDs in consultation with the Assistant Commissioner of Local Government Audit Sector, in the case of regional field auditing units, shall have the authority to declare a lockdown of such offices, and are required to report such lockdowns to the AS. 5.6 Entitlement to Support Mechanisms/Employee Benefits/ICT Resources ‘The Cluster/Office/RDs shall ensure that all officials and employees are provided with the following support mechanisms, employee benefits, and ICT resources: 5.6.1 Support Mechanisms a, The Commission shall provide appropriate personal protective equipment to frontline service providers, officials, and employees who are required to physically report to work during the pandemic or other calamities; b. During a pandemic or occurrence of calamities, the Commission shall provide service vehicle or transportation facilities to transport officials and employees required to physically report to work, whenever practicable, subject to budgeting, accounting, and auditing rules and regulations;c. The Commission shall shoulder the reimbursement of laboratory and medical expenses incurred by officials and employees in compliance with protocols, as issued by proper authorities, who are on official travel during the period of pandemic or emergence of any infectious disease; 4. The Commission shall ensure that officials and employees are afforded with health/psychosocial interventions (e.g., free counselling, sessions, online ‘webinars, ete.) 10 support officials and employees in addressing problems related to mental well-bein, e. Reasonable expenses incurred by officials and employees (e.g., electricity bills, internet connection cost, ete.) may be defrayed by COA only when there is imposition of WFH arrangement due to emergence of national or local outbreak of a severe infectious disease and/or the occurrence of natural or man-made calamities subject to budgeting, accounting, and auditing rules and regulations; and £ Monetary and other forms of incentives as may be allowed by the Office of the President or other authorized agencies or upon approval by the Chairperson/Acting/OIC Chairperson of the Commission, subject to budgeting, accounting, and auditing rules and regulations, 5.6.2 Employee Benefits a, Officials and employees shall be provided equal opportunities in terms of awards, promotions, training, and career development (c.g., Information Technology-literaey programs and other related employment considerations), regardless of the work arrangement that they have adopted, in consonance with the existing civil service law, rules and regulations; and b. Medical benefits shall be granted to officials and employees, who sustained wounds and/or injuries while in the performance of their official duties, regardless of their work arrangement subject to the conditions under CS' DBM Joint Circular No. 1, s. 2006, as amended by CSC-DBM Joint Circular No. 1, s. 2015. le Work Arrangement a. Annual subscriptions to software that enables secure and more efficient management of task/s and remote collaboration for all officials and employees may be provided by the Commission, subject to budgeting, accounting, and auditing rules and regulations; b. Appropriate ICT resources, such as but not limited to computers/laptops, phones, authorized software, including reimbursement of intemet and mobile data subscription expenses, shall be provided by the Commission to officials and employees, subject to budgeting, accounting, and auditing rules and regulations to adequately perform their duties;. Personal devices and equipment of officials and employees may be used if the provision of COA-owned ICT resources is not feasible. Such practice must be included in the agency’s internal guidelines with provisions that these personal devices and equipment to be used by COA officials and employees on flexible work arrangement must be properly recorded (e.8., device mode! and serial number) by the COA; and 4d. COA shall adopt measures to ensure protection of government properties (eg., office equipment) and provide necessary support (eg., g and maintenance of mobile office equipment) for its officials and employees under the flexible work arrangements, 5.7 Repealing Clause Any provision of existing guidelines inconsistent with the provisions of these Policies is deemed repealed accordingly. Other COA issuances that are not inconsistent with this Memorandum shall remain in force and effect, 528 Separability Clause If any provision of these Policies or the application of such provision to any person or circumstance is declared invalid, the remainder of the Policies or the application of such provision to other persons or circumstances shall not be affected by such declaration. 5.9 Effectivity ‘The herein guidelines shall take effect on August 1, 2022. JOSE CS CALIDA (ONRepublic of the Philippines COMMISSION ON AUDIT Commonwealth Avenue, Quezon City ADMINISTRATION SECTOR RECORDS MANAGEMENT SERVICES Reference Number ADM-RMS-2022-07-004220 Reference Date July 29, 2022 02:45 PM ROUTING SLIP [Sender RHODORA D. JEGIRA fio AllCOA offices [Subject PROPOSED COA RESOLUTION ON FLEXIBLE WORK ARRANGEMENT Remarks / Instructions / Actions Sir/Madam, Please see the attached COA Memorandum No. 2022-016 and COA Resolution No. 2022-010 both dated July 29, 2022 . For your information please. Thank you. ate: ‘July 29, 2022 02:45 PM Doc Number: ADM-RMS-2022-07-004220 Sender, RHODORAD. JEGIRA To: ALCOA Offices, [Subject PROPOSED COA RESOLUTION ON FLEXIBLE WORK |ARRANGEMENT