Professional Documents
Culture Documents
LEGAL BASIS
1.1
The Commission Proper shall appoint, subject to civil service law, the officials
and employees of the Commission wherever they are stationed or assigned.
(Sec. 27, PD 1445).
1.2
An employee in the civil service may be reassigned from one organizational unit
to another in the same agency. [Sec. 24 (g), PD 807]
Pursuant to this provision, the Commission makes changes in the assignments
of its personnel and effect a periodic reshuffle of its key officials including
Directors of Central and Regional Offices, Chiefs of Divisions and Heads of
Auditing Units, as well as their support personnel holding core positions in COA
whenever the exigencies/interest of the service so require.
2.0
DEFINITION OF TERMS
2.1
Assignment - This is the action denoting the designation of the personnel of the
Commission to any of its organizational units. For the purpose of this Guideline,
the Units of the Commission are:
2.2
Divisions in the COA and RO headed by a Chief of Division, ex. Operations and Review Division (ORD), Claims and Referral Division
(CRD), etc.
Auditing Unit headed by the Head of the Auditing Unit, ex. - Office of the
Auditor - Department of Labor, Office of the Auditor - Department of
Health, etc.
3.0
2.3
Auditing Unit - This is composed of audit teams and support staff assigned to
audit a Department/Line Bureau, Corporation or LGU and regional office/branch
of that Department/Line Bureau or Corporation. It is headed by the Head of the
auditing unit whose rank is determined through a formula developed for the
purpose. (Please refer to Appendix A for models)
2.4
Audit Team - This is composed of two or more auditors assigned to audit specific
auditee-agency or cluster of auditee - agencies of a Department/Line Bureau,
corporation of LGU. It is headed by a Team Leader. (Please refer to Appendix A
for models
2.5
Track record
Experience
ASSIGNMENT
3.1
The Directors, Chiefs of Divisions and Heads of Auditing Units shall be assigned
in any organizational unit in COA for a period not less than one (1) year and not
more than three (3) years. Their support personnel shall be assigned for a
period not less than five (5) years and not more than ten (10) years.
3.2
3.3
A State Auditor shall be assigned as Head of the Auditing Unit of the AuditeeAgency commensurate to his/her rank, as follows:
Auditor
----------
Auditee
----------
SA V
Class 1
SA IV
Class 2
SA III
Class 3
SA II
Class 4
However, when no auditor of higher rank and qualified for designation as unit
head of a higher class agency in accordance with paragraph 4.5 hereof, is
available, an auditor with a next lower rank may be assigned/reshuffled to the
auditing unit of any auditee-agency with a higher classification in the
interest/exigency of the service.
3.4
3.5
The assignment of a Unit Head shall follow a progressive career path which
shall more or less conform to the following:
Assignment
---------------SA V to Class I
SA IV to Class II -
SA II to Class IV -
The foregoing shall apply to those auditors who shall be designated as Auditing
Unit Head in a particular class for the first time.
4.0
5.0
3.6
3.7
3.8
RESTRICTIONS/LIMITATIONS
4.1
As a general rule, no personnel shall be assigned/ reshuffled to an auditeeagency where he/she has relatives up to the third degree of consanguinity or
affinity who are accountable officers.
4.2
In order not to adversely affect the preparation and submission of the Annual
Audit Report reshuffling of Unit Auditors shall be made during the months of
April, May and June unless the interest/exigency of the service makes it
necessary.
4.3
4.4
4.5
The reshuffle of COA personnel concerned should not result in serious family
dislocations and economic hardships except when the interest/exigency of the
service so requires.
4.6
GENERAL CONSIDERATIONS
5.1
A reshuffle may be effected even without the consent of the official or employee
concerned when required or deemed necessary in the interest/exigency of the
service, subject to the restrictions prescribed herein.
5.2
For reshuffle purposes, the area where the new unit of assignment is situated
shall be determined generally on the basis of the rank or position of the official
or employee concerned, thus:
5.2.1
Directors IV and Directors III, in the Central and Regional Offices, nationwide.
5.2.2
5.2.3
Auditors who are not heads of auditing units, auditing examiners and
holders of comparable positions - province-wide.
The immediately preceding guidelines shall be without prejudice to
cross-sectoral or inter- or intra-regional reshuffling or posting of the
officials or employees concerned whenever demanded by the
interest/exigency of the service.
6.0
REASSIGNMENT ORDERS
6.1
7.0
8.0
For control and monitoring purposes, the reassignment orders approved by the
Chairman and by the Directors of central offices, if delegated shall be coursed
through the Recruitment and Promotion Division (RPD) of the Administrative
Office.
8.1.1
8.2
The RPD shall then release the Reassignment Order to the Records
Division retaining one copy thereof for inclusion in the individual 201
files and the Employee Service Card required under COA
Memorandum No. 79-213 dated August 24, 1979.
month, the Director shall submit a report to the Chairman thru the
Director, Administrative Office, of the reassignments made with a copy
of each of the orders issued.
9.0
Except when the date of effectivity is specified in the Order, the official or
employee concerned shall assume within one (1) month from the date of his/her
receipt of the corresponding Reassignment Order.
9.2
He/She shall secure clearance from money and property accountabilities from
his/her former unit or station within thirty (30) days from receipt of the Order
without prejudice to his/her earlier assumption of office in his/her new place of
assignment.
9.3
Within thirty (30) days upon his/her assumption of office, he/she shall submit a
Certificate of Assumption of Office to the Director concerned and the Personnel
Division of the Administrative Office.
10.2
The request for reconsideration shall, within five (5) days from receipt of the
Order, be filed with the Chairman through the Director concerned who shall
submit his/her recommendation thereon within fifteen (15) days from receipt.
The Chairman shall decide on it as soon as possible.
12.0 SANCTIONS
12.1
14.0
13.1
13.2
13.2.2
13.2.3
13.3
13.4
The respective Directors of the Regional Offices involved shall take charge of
the evaluation and prompt settlement of the claims for the travel allowance
authorized herein. Where the reshuffle is from the Regional Offices to the COA
Central Office, such duty shall devolve upon the Director of the Administrative
Office.
14.1.2
An inventory of the property such as, but not limited to, books and
other reference materials, equipment, furniture and fixtures therein;
14.1.3
14.2
Within thirty (30) days from the date of the turnover of office to his/her
successor the outgoing Director or Unit Head shall furnish a copy of the
inventories and the reports herein-above specified to the Office of the
Chairman, thru the Regional Coordinator in the case of Directors assigned to
the Central and Regional Offices, or thru the Office of the Director concerned in
the case of Unit Heads.
14.3
The incoming Director or Unit Head shall, whenever he/she may deem it
necessary, submit a confidential report to the chairman or the Director
concerned, as the case may be, on the following:
14.4