CHECKLIST ON ATTENDANCE AND PUNCTUALITY

General Objectives:
1. To ascertain compliance with relevant laws, PPA Rules, and other pertinent regulations on Attendance and Punctuality
2. To determine if the internal controls are in place and ascertain if are functioning as intended

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PPA MO No. 24-2013 - OBSERVANCE OF
1. To determine a) Secure the following a) Daily Time THE OFFICIAL WORKING HOURS Human Resource 1. Did the employees observe √
observance and documents: Record Management Officer, official working hours?
accurate recording of 1. Regular Working Hours Human Resource
 Daily Time (DTR)
official working hours. Record (DTR) b) Logbook Management 2. Are the blank entries well
1.1 All PPA Officers and employees of
c) Approved Department, Head supported? √
 Logbook all Responsible Centers (RCs)
Supporting Office (HRMD, HO)
 Approved nationwide, except those who are
Supporting documents under an official shifting work
schedule, shall render not less Human Resource
documents for for blank
than eight hours of work a day for Management Officer,
blank entries entries
five (5) days a week or a total of Administrative
(Special Order, (Special Division, Port
Order, Travel forty (40) hours a week, exclusive
Travel Order, Management Office
Order, OB of time for lunch.
OB and etc.) (AD, PMO)
and etc.) 1.2 As a General rule, such hours shall
be from 8:00 a.m. to 12:00 nn, and
b) Conduct sampling of from 1:00 p.m. to 5:00 p.m. on all
DTRs of personnel days except Saturdays, Sundays
(25% of filled-up and Holidays. As such, all
positions to include personnel, except those who are in
those in official shifting schedule, shall be required
shifting schedule) to register their time-in on or before
8:00 a.m., time-out not earlier than
c) Check if there are 12:00 nn, and time-in once again
blank entries in the on or before 1:00 p.m. and time-out
DTRs. not earlier than 5:00 p.m

2. Xxx
d) Verify if the blank 3. Monitoring of attendance and
entries are supported. Punctuality
3.1. All officials and employees
including contractual/outsource
e) Validate if the DTRs personnel shall be required to
are properly signed by observed the official working
the employees and hours.
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certified by the 3.2. All RC Heads shall be
immediate responsible for monitoring of
supervisors their respective staff’s
attendance, tardiness, and
f) Take note of undertimes in accordance with
deviations, if any the herein prescribes rules.

Note: Sampling 3
consecutive months (one
quarter) Omnibus Rules on Government Office
Hours, Rule XVII, Omnibus Rules
Implementing Book V of Executive Order No.
292

Section 5. Officer and employees of all

departments and agencies except those
covered by special laws shall render not less
than eight hours of work a day for five days a
week or a total of forty hours a week,
exclusive of time for lunch.

As general rule, such hours shall be from

eight o’clock in the morning to twelve o’clock
noon and from one o’clock to five o’clock in
the afternoon on all days except Saturday,
Sundays and Holidays

PPA MC No. 19-1991 Implementing

Guidelines on Attendance and Punctuality

II. Rules Regulations, and Guidelines

2. Xxx
3. Time cards/DTRs and/or copies of
logbook entries duly sign by the
official/employee concerned, and
certified by the immediate
supervisor concerned shall be
submitted to the Administrative

Specific Objectives
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Service Department/ Section within
ten (10) days immediately
succeeding the month. Failure to
do so shall be grounds for
withholding of salaries for the
subsequent pay period.
4. When an official or employees is
authorized to proceed direct to the
field or place of assignment from
his/her residence, a copy of the
written authorization duly approved
by the immediate Supervisor
should be submitted to the
Personnel Division or
Administrative Section not later
than working day prior thereto.
Handwritten time entries not
supported by timely submitted
written authority shall be cancelled
and the official or employee
concerned shall be considered
absent for the morning or afternoon
as the case may be.

PPA MO No. 7-78 Official Business

PPA MO No. 24-2013 - OBSERVANCE OF
2. To ascertain a) Secure Official shifting a) Daily time THE OFFICIAL WORKING HOURS Human Resource 1. Does the HO/PMO implements √ 
implementation of schedule Record (DTR) 2. Flexible Working Hours Management Officer, the flexible working hours?
flexible working hours. b) Official Human Resource
b) Based on the sampled shifting 2.1. The implementation of flexible Management
DTRs, verify the schedule working hours in PPA offices shall Department, Head
following: remain in force as follows: Office (HRMD, HO)
 30 mins
modified flexible 2.1.1. A Thirty (30) Minute modified Human Resource
work schedule flexible work schedule is Management Officer,
 8 hrs of work authorized whereby all PPA Administrative
required for the official except those who are Division, Port
day under the official shifting Management Office
 Personnel in schedule, shall be allowed to (AD, PMO)
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Official Shifting
Schedule did report for work between the hours
not avail the 30 of 8:00 a.m. and 8:30 a.m. and
mins modified must complete the eight (8) hours
flexible work of work required for the day.
schedule
2.1.2. An employee who reports for
c) Take note of deviations, work after 8:30 a.m. shall be
if any
considered tardy and late for
work, and shall likewise incur
additional hours/minutes of
undertime if the employee
leaves the office anytime before
5:00 p.m.

2.1.3. All PPA officials and personnel,

regardless of the 30-mins
flexitime provided herein, are
strictly enjoined to attend official
flag-raising ceremonies every
Monday or first working day of
the week, and flag-lowering
ceremonies every Friday or last
working day of the week.

All other provisions of PPA MO No.

04-2006 which are applicable to
the implementation of flexible
working schedules in PPA shall
continue to remain in force.

PPA MO NO. 09-2013 Revised Guidelines in

3. To determine a) Secure the flag a. Attendance the Observance of Flag Ceremonies Human Resource 1. Does HO/PMO conduct flag  Yes, they did during Pre-covid.
compliance and raising/lowering Sheets for Management Officer, raising/lowering ceremonies?  Attendance Sheets were attached to
monitoring of attendance sheets, flag Monday Flag Raising Ceremony Human Resource RATU.
attendance in flag consolidated raising/lowe Management 2. If Monday is declared a
raising/lowering attendance sheets, and ring i. The Head Office including PPATC, Department, Head holiday, Does the HO/PMO
ceremonies. approved supporting PDOs and PMOs shall conduct flag Office (HRMD, HO) conduct the flag raising
documents if applicable. b. Consolidate raising ceremony every Monday at ceremony on the next
 Documents/ Response
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d 8:00 A.M. in their respective Human Resource working day?
b) Based on the Attendance building/premises. If Monday is Management Officer,
attendance sheet, verify Sheets declared a holiday, flag raising Administrative
if the non-attendance of ceremony will be held on the next Division, Port
the employee is official c. Approved working day. Management Office
supporting (AD, PMO)
c) Check if duly signed documents ii. The Observant of the flag raising
consolidated (Leave of ceremony shall be simple, dignify
attendance sheets was absence, and shall include the playing or
submitted to AGM-FA. S.O., T.O., singing of the Philippine National
OB and Anthem and reciting of the
d) Take note of deviations, etc.) Pununumpa sa Watawat. While the
if any national anthem is being played or
sung and the flag being raised, all
officials and employees shall stand
in formation facing the flag. The
moment the first note of the anthem
is heard, everyone in the premises
shall come to attention. All persons
present shall place their right palms
over their chest, those with shall
give salute prescribed by their
regulations, which salute shall be
completed upon the last note of the
anthem.

Xxx

iii. To ensure smooth and efficient

observance of the flag raising
ceremony, all RC/ Staff/Unit. Heads
shall assign their respective
employees who will lead the
Panunumpa sa Watawat.
iv. With prior coordination/permission,
important issued/concerned
affecting the Organization and/or
employees, top management, RC
heads or PANTALAN official of their
respective representative may be
make the necessary
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announcements.

Friday Flag -lowering Ceremony

1. Similarly, all RCs shall flag-conduct

every Friday at 5:00 P.M.

Monitoring of Attendance

1. All officials and employees including

contractual/outsourced personnel
shall be required to attend the flag-
raising and flag-lowering
ceremonies at 8 0'clock in the
morning and 5 0'clock in the
afternoon, respectively.

2. The checking of attendance shall be

done at the formation line at 7:50
am for the flag-raising ceremony
and at 4:50 pm for the flag-lowering
ceremony, and the same shall be
submitted to the Personnel Division,
HRMD (for Head Office) and to the
Resource Management Division (for
PDO/PMO). The duly signed
consolidated attendance sheets
from PDOs and PMOs shall be
submitted to the AGM-FLA thru
HRMD.

3. Officials and employees who are on

official business/travel, on training/
seminar, on manning/shift schedule,
and on approved leave of absence
shall be exempted from attending
the Flag Raising and Flag-lowering
Ceremonies.
 Documents/ Response
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4. Xxx

4. To determine accuracy a) Based on the sample a. DTRs National Guidelines on Internal Control 1. Are tardiness, undertime and √
of conversion and DTRs, identify b. Report of System Human Resource absences accurately
recording of tardiness, personnel with Absence Management Officer, recorded in the RATU?
undertime and tardiness, undertime s, Verification. This refers to the review of Human Resource
absences in the and absences Tardines transactions to check the propriety and Management 2. Are tardiness, undertime and ×  Tardiness was counted from 8am to
Employees Leave Card s and reliability of documentation, costing or Department, Head absences accurately time of arrival instead of from 8:30
(ELC) b) Compare DTRs and Undertim mathematical computation. It is also Office (HRMD, HO) converted and recorded in am (grace period).
RATU and check the e checking the conformity of acquired goods the ELC?
accuracy of recording (RATU) and services with agreed quantity and quality Human Resource  None per sample year 2020.
c. Employe specifications. The verification procedures Management 3. Did any employee incurred
c) Compare RATU and es Leave should be built-in in every transaction. This is Officer, more than 10 times in
ELC and validate proper Card an internal checking procedure to avoid Administrative tardiness and undertime?
conversion of tardiness, (ELC) errors or fraud. Division, Port
undertime and Management
absences. Office (AD, PMO)
Omnibus Rules on Leave
d) Verify the number of *see annex (“A”)
tardiness and undertime
from the RATU:

 ten (10) times in a PPA Memorandum dated August 16, 2010 –

month for at least DOTC Memorandum Circular Nos. 2010-61
two months in a and 62 Transmitting CSC MC Nos. 17 and
semester 16 series of 2010 Respectively
 ten (10) times in a
month for at least CSC MC No. 16, s. 2010 – Policy on
two (2) Undertime
consecutive
months during the Pursuant to CSC Resolution No. 10-1357
year dated July 6, 2010, the commission resolves
that undertime is not classified as tardiness.
e) Check if the employee However, due to the inimical effect of
was penalized in undertime to public servant, which cannot be
accordance with CSC countenanced, the following guidelines on
MC No. 01, s.2017 undertime is hereby promulgated, as follows:

f) Take note of deviations, 1. Any officer or employee who incurs

if any undertime, regardless of the
 Documents/ Response
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number of minutes/hours, ten (10)
times a month for at least two
months in a semester shall be
liable for Simple Misconduct and/or
Conduct Prejudicial to the Best
Interest of the Service, as the case
may be; and
2. Any officer or employee who incurs
undertime, regardless of the
number of minutes/hours, ten (10)
times a month for at least two (2)
consecutive months during the
year shall be liable for Simple
Misconduct and/or Conduct
Prejudicial to the Best interest of
the Service, as the case may be.

CSC MC No. 17, s.2010 – Policy of Half Day

Absence

Pursuant to CSC Resolution No. 10-1358

dated July 6, 2010, the commission resolves
to promulgate the following guidelines on
Half Day Absence, as follows:

1. Any officer or employee who is

absent in the morning is
considered to be tardy and is
subjected to the provision on
Habitual Tardiness; and
2. Any officer or employee who is
absent in the afternoon is
considered to have incurred
undertime, subjected to the
provision on Undertime

CSC MC No. 01, s.2017 Reiteration of the

Policy of Government Office Hours; and the
Administrative Offences of Frequent
 Documents/ Response
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Unauthorized Absences (Habitual
Absenteeism); Tardiness in Reporting for
Duty; and Loafing from Duty during Regular
Office Hours

1) Xxx
2) On Frequent Unauthorized Absences
(Habitual Absenteeism), Tardiness in
Reporting for Duty and Loafing from Duty
during Regular Office Hours, Section 22,
Rule XIV, Omnibus Rules Implementing
Book V of Executive Order No. 292 provides:

An officer or employee in the civil service

shall be considered habitually absent if he
incurs unauthorized absences exceeding the
allowable 2.5 days monthly leave credit
under the Leave Law for at least three (3)
months in a semester or at least three (3)
consecutive months during the year.

"In case of claim of ill-health, heads of

departments or agencies are encouraged to
verify the validity of such claim, if not
satisfied with the reason given, should
disapprove the application for sick leave. On
the other hand, in cases where an employee
absents himself from work before approval of
the application, said application should be
disapproved.

"In the discretion of the Head of any

department, agency, or office, any
government physician may be authorized to
do a spot check on employees who are
supposed to be on sick leave.

Further, Section 46 (B) (5), Revised Rules on

Administrative Cases in the Civil Service
(RRACCS) provides that Frequent
Unauthorized Absences (Habitual
 Documents/ Response
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Absenteeism), Tardiness in Reporting for
Duty, and Loafing from Duty during Regular
Office Hours are grave offenses punishable
by suspension of six (6) months and one (1)
day to one (1) year for the first offense and
dismissal from the service for the second
offense.

On the other hand, under Section 46 (F) (4),

RRACCS, Frequent Unauthorized Tardiness
(Habitual Tardiness) is a light offense
punishable by reprimand for the first offense,
suspension of one (1) to thirty (30) days for
the second offense, and dismissal from the
service for the third offense. It is committed
when an official or employee incurs
tardiness, regardless of the number of
minutes, ten (10) times a month for at least
two (2) months in a semester or at least two
(2) consecutive months during the year.

Xxx
Section 46 (F), RRACCS Frequent
Unauthorized Tardiness (Habitual Tardiness)
is a light offense punishable b
Section 46 (F), RRACCS Frequent
Unauthorized Tardiness (Habitual Tardiness)
is a light offense punishable by reprimand for
the first offense, suspension of one (1) to
thirty (30) days for the second offense, and
dismissal form the service for the third
offense. It is committed when an official or
employee incurs tardiness, regardless of the
number of minutes, ten (10) times a month
for at least two (2) months in a semester or
at least two (2) consecutive months during
the year.
 “ANNEX A”

Prepared by: Reviewed by: Issue date:

RAYMOND A. MAGALONG
MA. CHRISTINE DC. APOSTOL
Internal Auditor III
Internal Control Officer A
Recommending Approval: Approved by:

CARMENEZ B. CRUZ MA. VICTORIA S. SOLLANO VENICIUS V. VILLASENOR

Internal Auditor V Internal Auditor V Department Manager
Management Audit Division Operations Audit Division Internal Audit Department