COMMISSION ON AUDIT RESOLUTION NO.

95-1143 December 5, 1995

SUBJECT : Updating the Policy Guidelines for Assignment and Reshuffling of Officials and
Employees of the Commission
WHEREAS, the maintenance of independence being a constitutional attribute of COA
is a primordial concern of the COA leadership;
WHEREAS, the periodic reshuffle of key officials, especially unit auditors, is designed
to preserve and protect COA's independence;
WHEREAS, the Commission, in pursuance of the foregoing premises, issued COA
Resolution No. 87-6 dated November 2, 1987 embodying the policy guidelines for the
reshuffling of COA personnel;
WHEREAS, there is need to continually review and update the existing policy on the
assignment and reshuffle of COA personnel;
NOW THEREFORE, the Commission Proper has resolved, as it does hereby resolve to
amend/modify and update the existing policy on the assignment and reshuffle of COA
personnel, as stated hereunder:
1.0

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:

Central Office (CO) headed by a Director, ex. - National Government

Audit Office I (NGAO I); Special Audit Office (SAO); Corporate Audit
Office I (CAO I), etc.

2.2

Regional Office (RO) headed by a Regional Director, ex. - Regional

Office No. I, COA Regional Office No. IX, etc.

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.

Reshuffling - the personnel action denoting changes made on the assignments

whenever the interest/exigency of the service so requires. It is synonymous with
reassignment. Such changes and reshuffle shall not affect the tenure of office
of the incumbents of the positions involved and shall not constitute a demotion
or reduction in rank or salary, nor result in a change in status (Sec. 20(4), PD
1445).
This shall include cross-posting which involves the exchange of two personnel
of equivalent level/rank between their respective central and regional offices.

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

Interest/Exigency of the service - This is a situation requiring action that will be

for the good and/or advantage of the audit service, or a situation arising
suddenly which calls for immediate action or remedy. For the purpose, the
following criteria shall be considered in the assignment/reassignment of
personnel:

Track record

Experience

Competence and capability

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

The assignment may be shortened or extended beyond the periods upon

consideration of the interest/exigency of the service as determined by the
Director concerned or the Chairman, in accordance with this Resolution and
other policy guidelines promulgated by the Commission.

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

The classification shall be as determined by a formula developed which shall be

evaluated regularly to determine its applicability. (Please refer to Appendix B).

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

Experience of the Auditor

----------------------------------

Assistant Unit Head of Class I or Unit Head of

Class II for at least 3 years.

SA IV to Class II -

Assistant Unit Head of Class II or Unit Head of

Class III for at least 3 years.

SA III to Class III -

Assistant Unit Head of Class III or Unit Head of

Class IV for at least 3 years.

SA II to Class IV -

Assistant Unit Head of Class IV for at least 3

years.

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

The managerial, communication and technical skills of the personnel shall be

assessed by a committee composed of the Supervising Auditors/Chiefs of
Divisions and the Assistant Director chaired by the Director concerned which
may be in the form of written or oral examinations or other means before
assignment/ reshuffling as Auditing Unit Head/Chief of Division.

3.7

Auditors with computer background shall preferably be assigned to agencies

with computerized accounting system.

3.8

As a general rule, personnel who are promoted shall be reassigned to a position

commensurate to his/her new item.

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

As a general rule, no personnel shall be reshuffled before the conclusion of a

special audit engagement where he/she is a member, leader or supervisor.

4.4

Except when authorized by law or in the interest/exigency of the service, an

official or employee may not be reshuffled during the election ban.

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

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 exempt from the COA reshuffling policy for a period of not less
than one (1) year from his return to duty, except when his/her reshuffle is a
disciplinary measure or will result in greater benefit to COA.

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

Heads of Auditing Units/Chiefs of Divisions holding Auditor items or

comparable positions - region-wide.

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

AUTHORITY TO ISSUE REASSIGNMENT ORDERS

7.1

8.0

The periodic reshuffling of COA personnel shall be effected through the

issuance of Reassignment Orders which shall indicate 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 officials should likewise be
indicated on the Reassignment Order.

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

assignment orders, office orders and other issuances involving changes in
station or assignment of all personnel, pursuant to this Resolution and other
policy guidelines promulgated by the Commission. He may delegate the
reassignment authority to the Directors concerned.

RELEASING/RECORDING OR REASSIGNMENT ORDERS

8.1

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.

Those issued by the Director of the regional offices, if delegated, shall be

coursed through their Administrative Division.
8.2.1

The Administrative Division shall release an authenticated copy of the

Reassignment Order to employee concerned. At the end of each

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

ASSUMPTION UNDER A REASSIGNMENT ORDER

9.1

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.

10.0 REQUEST FOR RECONSIDERATION

10.1

The official or employee concerned may initially request reconsideration of

his/her reshuffle if he/she believes that the Order constitutes a demotion or
reduction in rank, salary or status, or for any valid reason or that it will result to
severe economic dislocation for him/her and his/her family.

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.

11.0 EXECUTORY NATURE OF RESHUFFLE

11.1

Every Reassignment Order is presumed to be in the interest/exigency of the

service and shall be deemed executory notwithstanding the request for
reconsideration filed by the official or employee concerned. His/Her assumption
of office at his/her assignment shall not render moot and academic his/her
request for reconsideration.

12.0 SANCTIONS
12.1

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

the date specified in the Order, or if no date is fixed, within one (1) month from
date of his/her 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.

13.0 FINANCIAL ASSISTANCE

14.0

13.1

Reshuffling generally does not 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.

13.2

Whenever a COA personnel is reassigned not at his/her own request, he/she

may be granted travel allowances corresponding to the first thirty (30) days in
their new units of assignment, subject to the following conditions:
13.2.1

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

fifty-kilometer commuting distance by regular convenient means of
transportation from the former station or his/her family residence.

13.2.2

The reshuffled personnel have actually assumed office in the new

station.

13.2.3

The rates of travel allowances shall be in accordance with the existing

guidelines, 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.

13.3

Such travel allowance shall not be applicable to changes of assignment within

the Metro Manila area nor those within the other cities and/or regional centers.

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.

TURNOVER OF OFFICES BETWEEN RESHUFFLED/REASSIGNED DIRECTORS

AND UNITS HEADS
14.1

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:
14.1.1

An inventory of the personnel of the Office or Unit in his/her former

station, including their designation and assigned duties;

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

A report giving information on the

Status of implementation of the Action Plan, if any, and the

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

Status of post-audit backlogs, if any;

Latest CSB issued;

Status of examination of cash and accounts of accountable

officers;

Date of the last bank reconciliation statement as verified;

Referrals made by management, contracts for review, or

transactions on which action by the Office of Unit is pending
stating the reasons for the pendency thereof; and

Documents/reports pertaining to the cases pending

investigations/hearing by administrative and judicial bodies.

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

His/Her observations on certain auditing practices and personnel

involved therein;

His/Her observations on the auditee's compliance with or adherence to

existing laws and auditing rules and regulations affecting government
transactions. As much a possible, said report should contain his/her
recommendations or the appropriate action he/she has taken or intends
to take in the premises.

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/her assumption in the new place of assignment.

RESOLVED FURTHERMORE, that cases not covered or contemplated by these

guidelines shall be submitted to the Chairman for resolution.
RESOLVED, FINALLY, to instruct the Commission Secretary to disseminate copies of
this Resolution to all Assistant Commissioners, Directors, Heads of Auditing Units and Other
Concerned for their information and guidance.
This Resolution shall take effect on January 2, 1996 and shall supersede COA
Resolution No. 87-6 dated November 2, 1987.

Adopted this 5th day of December 1995 at Quezon City, Philippines.

(SGD.) CELSO D. GAGAN, Chairman
(SGD.) ROGELIO B. ESPIRITU, Commissioner
(SGD.) SOFRONIO B. URSAL, Commissioner