COMMISSION ON AUDIT RESOLUTION NO.

87-6 November 2, 1987

SUBJECT : Adoption of Policy Guidelines for Reshuffling of Officials and Employees

of the Commission.

The Commission has resolved to adopt, as it does hereby adopt, for the
guidance of all its officials and employees the within Policy Guidelines for the Reshuffling
of COA Personnel which shall be effective immediately.

All previous issuances of the Commission or parts thereof which are inconsistent
or in conflict with these guidelines shall be deemed amended, modified or superseded
accordingly.

Quezon City, November 2, 1987.

FOR THE COMMISSION:

(SGD.) EUFEMIO C. DOMINGO

Chairman
 POLICY GUIDELINES FOR
RESHUFFLING OF COA PERSONNEL

I. PREPARATORY CONSIDERATIONS

I.0 THE ENABLING LAW

I.1 Appointments of officials and employees in the Commission on audit

(COA) are generally issued on an at-large and, hence, do not indicate the
respective stations of assignment of appointees. On the basis of these
appointments, the appointees are assigned to the various offices and
units of the Commission for proper placement in the organization. To that
end, they are issued assignment orders which are supplementary to their
appointments. (Cf. Sec. 20 (3), PD 1445)

I.2 The Commission may make changes in such assignments, and effect a
periodic reshuffle of its key officials, including Directors and heads of
auditing units, as well as their support personnel holding core positions in
COA whenever the exigencies of the service so require. (Cf. Sec. 20 (4),
PD 1445)

I.3 An employee in the civil service may be reassigned from one

organizational structure unit to another in the same agency. (Sec. 24 (g),
PD 807

2.0 DEFINITIONS

2.1 As used herein, “reshuffle” is a kind of personnel action completed by the

Civil Service Law and Rules denoting the periodic movement or
reassignment of a COA official or employee from one organizational unit
to another in COA which does not involve a change in position nor a
reduction in rank, status or salary and does not require the issuance of an
appointment. (ibid.; Vide, Sec. 5, Rule VI, Civil Service Rules on
Personnel Actions and Policies.

2.2 The organizational units in COA, herein referred to, include its various
organic components consisting of the Offices of the Chairman and the
two (2) Commissioners, the Central Offices, the Commission Secretariat,
the Regional Offices and the auditing units for all agencies of the
government at the national, corporate and local levels, including foreign-
based units

2.3 “Core positions” in COA refers to those directly involved in audit

operations, such as auditing aides, auditing examiners or auditors as well
as comparable positions the functions of which form a substantive part of
audit operations.

2.4 “Rank” signifies the relative standing of an official or employee in the COA
organizational structure or the degree of relationship of his position to
 another as determined by the hierarchical arrangement of positions in
COA. A reduction in rank implies a demotion which results from the
lowering in such official standing.

2.5 “Status” means the condition of employment in COA or duration of

incumbency to a position therein of an official or employee corresponding
to or arising from the nature or character of his appointment, such as
permanent, temporary, probationary, co-terminus, contractual, seasonal
or casual. A reduction in status arise from a change in such condition or
duration that adversely affects his tenure in office or continuance in the
service, such as, a change from permanent to temporary or casual status.

2.6 “Salary” is the compensation attached by law or other statutory authority

to the position and does not include allowances and other emoluments. A
diminution or decrease in the amount of such compensation results to a
reduction in salary.

II. BASIC POLICY AND GUIDELINES

3.0 DURATION OF ASSIGNMENT

3.1 The key officials of COA, including its Directors and heads of auditing
units, as well as their support personnel holding core positions therein
shall be assigned in any organizational unit in COA for a period of not
less than one (1) year and not more than three (3) years. Accordingly,
they may not be reshuffled within the first year of their assignment. Upon
the expiration of the said assignment, however, they may be reassigned
to other organizational units in COA.

3.2 The assignment herein contemplated may be extended beyond the three-
year period upon considerations of public interest.

3.3 On the other hand, the periods of assignment may be shortened in the
interest of the service by reshuffling the officials or employees concerned
within the first year of assignment.

4.0 RATIONALE AND OBJECTIVES

4.1 Independence being a constitutional attribute of COA, its maintenance

especially at the level of the auditor is a primordial concern of the COA
leadership. The discharge by the auditor of his constitutionally mandated
functions must be characterized by objectivity and impartiality, which are
essential ingredients of any audit activity. Such independence and
objectivity must be preserved and safeguarded against impairment.

4.2 A prolonged stay in an audited agency may lead to the development of

relationships with the personnel and clientele of the agency that could
color the objectivity required of an auditor. Fraternization or collusion
between the auditor and the agency officials, or the mere suspicion
 thereof, must be avoided. COA’s image of integrity and credibility must
be kept intact.

4.3 The periodic reshuffle of key COA officials, especially unit auditors, is
designed to preserve COA’s independence, protect and safeguard the
objectivity of its auditors against impairment, forestall suspicion of
fraternization or collusion with the auditees and their clientele and
maintain the auditor’s credibility and integrity.

4.4 By enabling the official or employee concerned to be assigned to various

agencies on a periodic basis, the reshuffling policy tends to broaden his
perspective. It affords him an opportunity to acquire a well-rounded
proficiency that would enhance COA organizational/personnel
productivity, efficiency and effectiveness in terms of service delivery.

4.5 The reshuffling policy affords the official or employee concerned

opportunities to professional development. He acquires new training or
experiences in the new unit of assignment related to or directly
concerning his professional or occupational background and official
functions. With increased and upgraded professional competence, he
would be able to achieve eventually his maximum career potentials.

4.6 At the same time, the audited agency is able to avail itself of the services
of an auditor with perhaps a new perspective that would contribute to the
enhancement of its financial management capability. In this regard, the
auditor’s expected three-year stint in the agency is deemed sufficient time
for him to gain adequate knowledge of and familiarity with its operations
and, thereby, enable him to be of effective service thereto.

4.7 A built-in internal check on the performance of its key officials is provided
for COA by the reshuffling policy. Quality control is assured, for there is
the possibility of review by the newly-reassigned successor of the work
done or transactions passed upon by his predecessor that would compel
the incumbent officials to be ever cautious and vigilant in the performance
of his assigned task.

5.0 RESTRICTIONS/LIMITATIONS

5.1 Any reshuffle or period change in assignment of the officials or

employees concerned shall not affect their tenure of office and shall not
constitute a demotion or reduction in rank, salary or status.

5.2 No reshuffle shall be effected for purely personal, capricious or whimsical

reasons.

5.3 Except when authorized by law in the exigencies of the service, an official
or employee may not be reshuffled during the 45-day period immediately
preceeding any local or national election.

5.4 The reshuffle of COA personnel concerned should generally not result in
serious family dislocations and economic hardships.
 5.5 Any official or employee who availed of local or foreign scholarship or
training grant as supplementary to the COA manpower or human
resource development program shall be exempted from the COA
reshuffling policy for a period of not less than one (1) year from his return
to duty, except when his reshuffle is disciplinary measure or will result in
greater benefit to COA.

III. PROCEDURE AND MECHANISM

6.0 GENERAL CONSIDERATIONS

6.1 A reshuffle may be effected even without the consent of the official or
employee concerned when required or deemed necessary in the interest
of the public service, subject to the restrictions prescribed herein.

6.2 The reshuffle of COA personnel is designed to move the officials or

employees concerned to any organizational unit in COA where their
services are required regardless of the sector – whether national,
corporate or local – where the new unit is situated. In any event, the
reshuffled officials and employees shall retain the same rank and item
with the privileges appurtenant to the position as provided by law or other
specific statutory authority wherever their assignment may be.

6.3 While the preference of the official or employee concerned as to his new
unit of assignment will be considered, of paramount consideration will
always be the needs of the service. In this regard, the mere fact that a
reshuffle would bring inconvenience to the personnel concerned is of no
moment because the personal convenience of one employed in the
government should not be given more importance than the interest of the
public service.

6.4 Whenever possible, the new unit of assignment should be that which
would provide opportunities for the further honing up of present skills and
the acquisition of new ones, thereby enhancing professional development
as one of the beneficial effects of a reshuffle.

6.5 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:

6.5.1 Directors, Assistant Directors, State Auditor IVs in the Central and
Regional Offices, or holders of comparable positions but
designated or assigned as any of the above – nationwide.

6.5.2 Heads of auditing units holding auditor items or comparable

positions, excluding those under paragraph 6.5.1 hereof – region-
wide including the National Capital Region.
 6.5.3 Auditors who are not heads of auditing units, auditing examiners,
auditing aides and holders of comparable positions – province or
city-wide.

The immediately preceding guidelines shall be without prejudice to

cross-sectoral or inter- or intra-regional reshuffling of posting of the
officials or employees concerned whenever demanded by the exigencies
of the service.

7.0 REASSIGNMENT ORDERS

7.1 The periodic reshuffling of COA personnel shall be effected through the
issuance of Reassignment Orders which shall indicated, inter alia the
positions and rank of the personnel concerned as well as their present
and new units of assignment. The name of the recommending and
implementing official should likewise be indicated on the Reassignment
Order.

7.2 A Reassignment Order merely changes stations of assignment from one

organizational unit to another under the same item and appointment. It is
not an appointment hence, in no case should it move the official or
employee concerned to another position in COA.

8.0 AUTHORITY TO ISSUE REASSIGNMENT ORDERS

8.1 As Chief Executive Officer of the Commission, the Chairman issue

assignment orders, office orders and other issuances involving changes
in station or assignment.

9.0 RELEASING/RECORDING OF REASSIGNMENT ORDERS

9.1 For control and monitoring purposes, the reassignment orders duly
approved by the Chairman shall be coursed through the Personnel
Division of the Administrative Office.

9.2 The Personnel Division 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.

9.3 The Records Division shall release an authenticated copy of the

Reassignment Order each to the operating office and employees
concerned. Receipt of such reassignment orders by the officials and
employees concerned shall be reported on a weekly basis by the Records
Division to the Office of the Chairman.

10.0 ASSUMPTION UNDER A REASSIGNMENT ORDER

The official or employee concerned shall assume office in his new unit or
station of assignment within one (1) month from the date of his receipt of the
 corresponding Reassignment Order subject to the usual clearance from money
and property accountability in the former unit or station.

Within thirty (30) days upon his assumption of office, the shall submit a
Certificate of Assumption of Office to the Director concerned and the personnel
Division of the Administrative Office.

11.0 REQUEST FOR RECONSIDERATION

11.1 The official or employee concerned may initially request reconsideration

of his reshuffle if he believes that the same constitutes a demotion or
reduction in rank, salary or status, or his due to harassment, coercion,
intimidation, or whimsical, capricious or purely personal reasons.

11.2 The request for consideration shall be filed with the Chairman within five
(5) days from receipt of his order. The Chairman shall decide on within
five (5) days from receipt thereof.

12.0 EXECUTORY NATURE OF RESHUFFLE

Every Reassignment Order is presumed to be in the interest of the service and

shall be deemed executory notwithstanding the request for reconsideration filed
by the official or employee concerned.

13.0 SANCTIONS

Unjustified failure to assume office in the new station or unit of

assignment within one (1) month from date of his receipt of the Reassignment
Order shall be a cause for administrative disciplinary action against the official or
employee concerned for insubordination and willful failure to comply with
reasonable office regulations. In the meantime, his salary and/or allowances
may be withheld until he complies with the Reassignment Order.

14.0 FINACIAL ASSISTANCE

14.1 Reshuffling does not generally involve an increase in the salary or

emoluments of the personnel concerned and, in certain cases, may entail
economic and social adjustments in the new area of assignment.

14.2 In such cases, the Commission recognizes the economic plight of those
reshuffled personnel who, by force of circumstances, may have to incur
additional or extraordinary expenses incident to transfer of assignment
and during the first month in their new stations of assignment. It realizes
that the sudden adverse impact of the reshuffle upon the finances of the
personnel concerned has to be cushioned.

14.3 Thus, upon humanitarian considerations, the COA personnel concerned

whose reshuffle results in their economic dislocation shall be granted per
 diems corresponding to the first thirty (30) days in their new units of
assignment, subject to the following conditions.

14.3.1 The new unit of assignment is situated in an area which exceeds a

fifty-kilometer daily comuting distance by regular convenient
means of transportation from the former station of his family
residence.

14.3.2 The reshuffled personnel have actually assumed office in the new
stations of assignment.

14.3.3 There must be competent showing to the satisfaction of the

Commission of such economic dislocation.

14.3.4 The rates of per diems shall be in accordance with the Travel
Expense Law, subject to the availability of funds and the usual
audit, upon the proposition that the reshuffled personnel
concerned are deemed as on travel status while undergoing
socio- economic adjustments during the first thirty (30) days in
their new units of assignment.

14.3.5 Such per diem privilege shall not be applicable to changes of

assignment within the Metro Manila Area.

11.4 The respective Directors of the Regional Offices involved shall take
charge of the evaluation and prompt settlement of the claims for the per
diems 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.

15.0 TURNOVER OF OFFICES BETWEEN RESHUFFLED/REASSIGNED

DIRECTORS AND UNIT HEADS

15.1 Every Director or Unit Head who is reshuffled or reassigned to another

office or unit, shall, upon receipt of the Reassignment Order, immediately
prepare the following:

15.1.1 An inventory of the personnel for the office or unit in his former
station, including their designation and assigned duties;

15.1.2 An inventory of the books, equipment, furniture and fixtures

therein;

15.1.3 A report giving information on the -

a. Status of implementation of AMORE commitments, if any,

and the audit program relative to the conduct of financial,
compliance and performance audit;

b. Status of post-audit backlog, if any;

 c.Latest CSB issued;

d. Date of the last cash examination of accountable officers

and their identities

e. Date of the last bank reconciliation statement as verified;

and

f. Referrals made by management, contracts for review, or

transactions on which action by the office or unit is
pending, stating the reasons for the pendency thereof.

Within thirty (30) days from the date of the turnover of office to his
successor the outgoing Director or Unit Head shall furnish a copy of the
inventory and the reports herein-above specified 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.

15.2. On the other hand, the incoming Director or Unit Head shall, where he
may deem it necessary, submit a confidential report to the Chairman or
the Director concerned, as the case may be, on the following:

1. His observations on certain auditing practices and the

personnel involved therein;
2. His observations on the auditee’s compliance with or
adherence to existing laws and auditing rules and regulations
affecting government transactions.

As much as possible, said report should contain his

recommendations or the appropriate action he has taken or
intends to take in the premises.

15.3 Every Director or Unit Head who is reassigned or reshuffled shall

communicate to the Office of the Chairman, thru the Director concerned
in the case of the Unit Head, the date of his assumption in the new station
of assignment

16.0 SAVING CLAUSE

Cases not covered or contemplated by these guidelines shall be

submitted to the Chairman for resolution.
17.0 TRANSITORY PROVISIONS

All Directors are hereby required to submit to the Chairman’s Office not
later than February 15, 1988 a detailed assignment history of Provincial/City
auditor and Unit Heads within their respective Region/Offices in the forms to be
provided by the Personnel Division of the Administrative Office.