Administrative Code of 1987

Section 7

The Commission shall have the following central offices: (1) The Administrative Office shall be headed by a Director and shall perform the following functions: (a) Develop and maintain a personnel program which shall include recruitment, selection, appointment, performance evaluation, employee relations, and welfare services; (b) Provide the Commission with services related to personnel, records, supplies, equipment, medical, collections and disbursements, and other related services; and (c) Perform such other related functions as may be assigned from time to time by the Chairman. (2) The Planning, Financial and Management Office shall: (a) Formulate long range and annual plans and programs for the Commission; (b) Formulate basis policies and guidelines for the preparation of the budget of the Commission, coordinate with the Department of Budget and Management, and the Office of the President in the preparation of the said budget; (c) Maintain and administer the accounting system pertaining to the accounts of the Commission; (d) Develop and maintain the management information system of the Commission; (e) Develop and administer a management improvement program, including a system for measurement of performance of auditing units on which an annual report shall be submitted to the Chairman not later than the 31st of January of each year; (f) Render consultancy services related to the discharge of government auditing functions; and (g) Perform such other related functions as may be assigned from time to time by the Chairman. (3) The State Accounting and Auditing Development Office shall be headed by a Director and shall perform the following functions: (a) Formulate long range plans for a comprehensive training program for all personnel of the Commission and personnel of the agencies of government, with respect to Commission rules and regulations and audit matters; (b) Prepare and implement annual training programs, consistent with its long range plans; (c) Develop its capability to implement training programs; (d) Publish the professional journal of the Commission; (e) Establish and maintain such training centers and libraries as may be authorized by the Commission; and (f) Perform such other related functions as may be assigned from time to time by the Chairman. (4) The Accountancy Office shall be headed by a Director and shall perform the following functions: (a) Prepare for the Commission, the annual financial report of the National Government and such other financial or statistical works as may be required by the Commission; (b) Maintain the accounts of the current surplus of the general fund of the national government; (c) Verify appropriations of national government agencies and control fund releases pertaining thereto; and (d) Assist in the formulation of accounting rules and regulations and supervise the implementation of such rules and regulations in government agencies. (5) The Special Audits Office shall be headed by a Director and shall perform the following functions: (a) Conduct, consistent with the exercise by the Commission of its visitorial powers as conferred by the variable scope audit of non-governmental firms subsidized by the government (1) required to pay levies or government shares; (2) those funded by donations through the government; and (3) those for which the government has put up a counterpart fund. Such audits shall be limited to the funds coming from the government; (b) Undertake, on a selective basis, financial compliance, economy, efficiency and effectiveness audit of national agencies and local government units, government-owned or controlled corporations, and other self-governing boards, commissions, or agencies of government, as well as specific programs and projects of the government; (c) Audit financial operations of public utilities and franchise grantees for rate determination and franchise tax purposes; (d) Conduct such other special audits as may be directed by the Chairman; and (e) Perform such other related functions as may be assigned from time to time by the Chairman. (6) The Technical Services Office shall perform the following functions: (a) Review and evaluate contracts with emphasis on the engineering and other technical aspects; (b) Inspect and appraise infrastructure projects, deliveries of materials and equipment, and property for disposal; (c) Develop and administer a system for monitoring the prices of materials, supplies, and equipment purchased by the government; (d) Initiate special studies on technical matters related to auditing; and (e) Perform such other related functions as may be assigned from time to time by the Chairman. (7) The Legal Office shall be headed by a General Counsel with the rank and privileges of a director and which shall perform the following functions: (a) Perform advisory and consultative functions and render legal services with respect to the performance of the functions of the Commission and the interpretation of pertinent laws and regulations; (b) Handle the investigation of administrative cases filed against the personnel of the Commission, evaluate and act on all reports of involvement of the said personnel in anomalies or irregularities in government transactions, and perform any other investigative work required by the Commission upon assignment by the Chairman; (c) Represent the Commission in preliminary investigation of malversation and similar cases discovered in audit, assist and collaborate with the prosecuting agencies of Government in the prosecution thereof, and assist and collaborate with the Solicitor General in handling civil cases involving the Chairman or any of the Commissioners and other officials and employees of the Commission in their official capacity; (d) Extend assistance by way of legal advice or counsel to auditors of the Commission who face harassment or retaliatory suits, whether civil or criminal, in consequence of the performance of their official functions; (e) Coordinate and initiate for the Commission, with appropriate legal bodies of government with respect to legal proceedings towards the collection and enforcement of debts and claims, and the restitution of funds and property, found to be due any government agency in the settlement and adjustment of its accounts by the Commission; and (f) Perform such other related functions as may be assigned from time to time by the Chairman. (8) The National Government Audit Offices I and II shall be headed by a Director and which shall perform the following functions: (a) Exercise control and supervision over the implementation of auditing rules and regulations in agencies of national government in the National Capital Region (NCR), including self-governing boards, commissions or agencies funded from national appropriations; (b) Review audit reports covering agencies of the national government under its audit jurisdiction; (c) Exercise control and supervision over personnel, planning, financial (budgetary and accounting), and legal matters pertaining to the Office and the Auditing Units under it; (d) Formulate and develop plans, operating standards, methods and techniques for the implementation of auditing rules and regulations for agencies of the national government; (e) Formulate accounting and auditing rules and regulations for agencies of the national government; (f) Advise and assist the Chairman on matters pertaining to the audit of agencies of the national government under their respective jurisdictions; and (g) Perform such other related functions as may be assigned from time to time by the Chairman. (9) The Corporate Audit Office shall be headed by a Director and shall perform the following functions: (a) Exercise control and supervision over the implementation of auditing rules and regulations in government-owned or controlled corporations in the National Capital Region; (b) Review audit reports covering government-owned or controlled corporations; (c) Exercise control and supervision over personnel, planning, financial (budgetary and accounting), and legal matters pertaining to the Office and the Auditing units under it; (d) Formulate and develop plans, operating standards, methods and techniques for the implementation of accounting and auditing rules and regulations in government-owned or controlled corporations; (e) Formulate accounting and auditing rules and regulations for government-owned or controlled corporations; (f) Prepare for the Commission, the annual financial report of government-owned or controlled corporations; (g) Advise and assist the Chairman on matters pertaining to the audit of government-owned or controlled corporations; and (h) Perform such other related functions as may be assigned from time to time by the Chairman. (10) The Local Governments Audit Office shall be headed by a Director and shall perform the following functions: (a) Exercise control and supervision over the implementation of auditing rules and regulations in local government units in the National Capital Region; (b) Review audit reports covering local government units in the National Capital Region; (c) Exercise control and supervision over personnel, planning, financial (budgetary and accounting), and legal matters pertaining to the Office and Auditing units under it; (d) Formulate and develop plans, operating standards, methods and techniques for the implementation of auditing rules and regulations in local government units; (e) Formulate accounting and auditing rules and regulations for local government units; (f) Prepare for the Commission, the annual financial report of local government units; (g) Advise and assist the Chairman on matters pertaining to the audit of local government units; and (h) Perform such other related functions as may be assigned from time to time by the Chairman.

Section 8

The Regional Offices in Regions I to XII, each to be headed by a Director shall perform the following functions: (1) Exercise supervision and control over the implementation of auditing rules and regulations in any agency of the government with principal office or place of operations within the regions; (2) Review local, national and corporate audit reports pertaining to the region; (3) Exercise control and supervision over personnel, planning, financial (budgetary and accounting), and legal matters pertaining to the region; and (4) Perform such other related functions as may be assigned by the Chairman.

Section 9

The Auditing Units in government agencies shall perform the following functions: (1) Examine, audit and settle all accounts, funds, financial transactions and resources of government agencies under their jurisdiction; (2) Submit audit reports and such other reports as may be required by the Commission; (3) Keep and preserve expense vouchers, journal vouchers, stubs of treasury warrants and checks, reports of collections and disbursements and similar documents together with their supporting papers, under regulations of the Commission; and (4) Perform such other functions as may be assigned to them by the Chairman.

Section 10

The Commission shall be composed of a Chairman and two Commissioners who shall be natural born citizens of the Philippines and, at the time of their appointment, at least thirty-five years of age, with proven capacity for public administration, and must not have been candidates for any elective position in the elections immediately preceding their appointment.

Section 11

The Chairman and the Commissioners shall be appointed by the President with the consent of the Commission on Appointments for a term of seven years without reappointment. Of the first appointed, the Chairman shall hold office for seven years, a Commissioner for five years, and another Commissioner for three years, without reappointment. Appointment to any vacancy shall be only for the unexpired term of the predecessor. In no case shall any Member be appointed or designated in a temporary or acting capacity.

Section 12

The Commission shall have the following powers and functions: (1) Administer and enforce the constitutional and statutory provisions on the merit system for all levels and ranks in the Civil Service; (2) Prescribe amend and enforce rules and regulations for carrying into effect the provisions of the Civil Service Law and other pertinent laws; (3) Promulgate policies, standards and guidelines for the Civil Service and adopt plans and programs to promote economical, efficient and effective personnel administration in the government; (4) Formulate policies and regulations for the administration, maintenance and implementation of position classification and compensation and set standards for the establishment, allocation and reallocation of pay scales, classes and positions; (5) Render opinion and rulings on all personnel and other Civil Service matters which shall be binding on all heads of departments, offices and agencies and which may be brought to the Supreme Court on certiorari; (6) Appoint and discipline its officials and employees in accordance with law and exercise control and supervision over the activities of the Commission; (7) Control, supervise and coordinate Civil Service examinations. Any entity or official in government may be called upon by the Commission to assist in the preparation and conduct of said examinations including security, use of buildings and facilities as well as personnel and transportation of examination materials which shall be exempt from inspection regulations; (8) Prescribe all forms for Civil Service examinations, appointments, reports and such other forms as may be required by law, rules and regulations; (9) Declare positions in the Civil Service as may properly be primarily confidential, highly technical or policy determining; (10) Formulate, administer and evaluate programs relative to the development and retention of qualified and competent workforce in the public service; (11) Hear and decide administrative cases instituted by or brought before it directly or on appeal, including contested appointments, and review decisions and actions of its offices and of the agencies attached to it. Officials and employees who fail to comply with such decisions, orders, or rulings shall be liable for contempt of the Commission. Its decisions, orders, or rulings shall be final and executory. Such decisions, orders, or rulings may be brought to the Supreme Court on certiorari by the aggrieved party within thirty (30) days from receipt of a copy thereof; (12) Issue subpoena and subpoena duces tecum for the production of documents and records pertinent to investigations and inquiries conducted by it in accordance with its authority conferred by the Constitution and pertinent laws; (13) Advise the President on all matters involving personnel management in the government service and submit to the President an annual report on the personnel programs; (14) Take appropriate action on all appointments and other personnel matters in the Civil Service including extension of Service beyond retirement age; (15) Inspect and audit the personnel actions and programs of the departments, agencies, bureaus, offices, local government units and other instrumentalities of the government including government-owned or controlled corporations; conduct periodic review of the decisions and actions of offices or officials to whom authority has been delegated by the Commission as well as the conduct of the officials and the employees in these offices and apply appropriate sanctions whenever necessary; (16) Delegate authority for the performance of any function to departments, agencies and offices where such function may be effectively performed; (17) Administer the retirement program for government officials and employees, and accredit government services and evaluate qualifications for retirement; (18) Keep and maintain personnel records of all officials and employees in the Civil Service; and (19) Perform all functions properly belonging to a central personnel agency and such other functions as may be provided by law.

Section 13

Subject to policies and rules adopted by the Commission, the Chairman shall: (1) Direct all operations of the Commission; (2) Establish procedures for the effective operations of the Commission; (3) Transmit to the President rules and regulations, and other guidelines adopted by the Chairman which require Presidential attention including annual and other periodic reports; (4) Issue appointments to, and enforce decisions on administrative discipline involving officials and employees of the Commission; (5) Delegate authority for the performance of any function to officials and employees of the Commission; (6) Approve and submit the annual and supplemental budget of the Commission; and (7) Perform such other functions as may be provided by law.

Section 14

The Chairman shall be a member of the Board of Directors or of other governing bodies of government entities whose functions affect the career development, employment status, rights, privileges, and welfare of government officials and employees, such as the Government Service Insurance System, Foreign Service Board, Foreign Trade Service Board, National Board for Teachers, and such other similar boards as may be created by law.

Section 15

Jointly with the Chairman, the two (2) Commissioners shall be responsible for the effective exercise of the rule-making and adjudicative functions of the Commission. They shall likewise perform such functions as may be delegated by the Commission. In case of the absence of the Chairman owing to illness or other cause, the senior member shall perform the functions of the Chairman.

Section 16

The Commission shall have the following offices: (1) The Office of the Executive Director headed by an Executive Director, with a Deputy Executive Director shall implement policies, standards, rules and regulations promulgated by the Commission; coordinate the programs of the offices of the Commission and render periodic reports on their operations, and perform such other functions as may be assigned by the Commission. (2) The Merit System Protection Board composed of a Chairman and two (2) members shall have the following functions: (a) Hear and decide on appeal administrative cases involving officials and employees of the Civil Service. Its decision shall be final except those involving dismissal or separation from the service which may be appealed to the Commission; (b) Hear and decide cases brought before it on appeal by officials and employees who feel aggrieved by the determination of appointing authorities involving personnel actions and violations of the merit system. The decision of the Board shall be final except those involving division chiefs or officials of higher ranks which may be appealed to the Commission; (c) Directly take cognizance of complaints affecting functions of the Commission, those which are unacted upon by the agencies, and such other complaints which require direct action of the Board in the interest of justice; (d) Administer oaths, issue subpoena and subpoena duces tecum, take testimony in any investigation or inquiry, punish for contempt in accordance with the same procedures and penalties prescribed in the Rules of Court; and (e) Promulgate rules and regulations to carry out the functions of the Board subject to the approval of the Commission. (3) The Office of Legal Affairs shall provide the Chairman with legal advice and assistance; render counselling services; undertake legal studies and researches; prepare opinions and rulings in the interpretation and application of the Civil Service law, rules and regulations; prosecute violations of such laws, rules and regulations; and represent the Commission before any Court or tribunal. (4) The Office of Planning and Management shall formulate development plans, programs and projects; undertake research and studies on the different aspects of public personnel management; administer management improvement programs; and provide fiscal and budgetary services. (5) The Central Administrative Office shall provide the Commission with personnel, financial, logistics and other basic support services. (6) The Office of Central Personnel Records shall formulate and implement policies, standards, rules and regulations pertaining to personnel records maintenance, security, control and disposal; provide storage and extension services; and provide and maintain library services. (7) The Office of Position Classification and Compensation shall formulate and implement policies, standards, rules and regulations relative to the administration of position classification and compensation. (8) The Office of Recruitment, Examination and Placement shall provide leadership and assistance in developing and implementing the overall Commission programs relating to recruitment, examination and placement, and formulate policies, standards, rules and regulations for the proper implementation of the Commission's examination and placement programs. (9) The Office of Career Systems and Standards shall provide leadership and assistance in the formulation and evaluation of personnel systems and standards relative to performance appraisal, merit promotion, and employee incentive benefits and awards. (10) The Office of Human Resource Development shall provide leadership and assistance in the development and retention of qualified and efficient work force in the Civil Service; formulate standards for training and staff development; administer service-wide scholarship programs; develop training literature and materials; coordinate and integrate all training activities and evaluate training programs. (11) The Office of Personnel Inspection and Audit shall develop policies, standards, rules and regulations for the effective conduct or inspection and audit of personnel and personnel management programs and the exercise of delegated authority; provide technical and advisory services to Civil Service Regional Offices and government agencies in the implementation of their personnel programs and evaluation systems. (12) The Office of Personnel Relations shall provide leadership and assistance in the development and implementation of policies, standards, rules and regulations in the accreditation of employee associations or organizations and in the adjustment and settlement of employee grievances and management-employee disputes. (13) The Office of Corporate Affairs shall formulate and implement policies, standards, rules and regulations governing corporate officials and employees in the areas of recruitment, examination, placement, career development, merit and awards systems, position classification and compensation, performing appraisal, employee welfare and benefits, discipline and other aspects of personnel management on the basis of comparable industry practices. (14) The Office of Retirement Administration shall be responsible for the enforcement of the constitutional and statutory provisions, relative to retirement and the regulation for the effective implementation of the retirement of government officials and employees. (15) The Regional and Field Offices. — The Commission shall have not less than thirteen (13) Regional offices each to be headed by a Director, and such field offices as may be needed, each to be headed by an official with at least the rank of an Assistant Director. Each Regional Office shall have the following functions: (a) Enforce Civil Service law and rules, policies, standards on personnel management within their respective jurisdiction; (b) Provide technical advice and assistance to government offices and agencies regarding personnel administration; and (c) Perform such other functions as may be delegated by the Commission.

Section 17

Each office of the Commission shall be headed by a Director with at least one (1) Assistant Director, and may have such divisions as are necessary to carry out their respective functions. As an independent constitutional body, the Commission may effect changes in the organization as the need arises.