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Handbook
COA
Employee Handbook
TABLE OF CONTENTS
TOPICS
Page No.
Foreword
iv
Acknowledgement
Constitutional Mandate
Principal Duties
Chapter II Organizational
Structure
Organizational Chart
10
21
22
24
25
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TOPICS
Page No.
43
45
Qualification Standard
45
48
49
50
51
52
53
58
59
60
Leave Benefits
60
66
Other Benefits
69
71
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TOPICS
Page No.
Forms of Awards
72
Incentives
73
74
76
77
78
79
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CHAPTER I
THE COMMISSION ON AUDIT
A. BRIEF HISTORY
State audit in the Philippines has
evolved from the ways of its ancient
communities. The incipient village
societies, known as barangays, were
headed by chieftains called datus who
exercise full power on the lives of
people and the administration of their simple government. This
included the communal allocation and distribution of resources to
his subjects.
Under the Spanish colonial rule in the Philippines, the Royal
Audiencia, a high court of justice rendered audit report to the
authorities on the financial condition of the islands. Later, the
Tribunal de Cuentas (Court of Accounts) became the supreme
audit institution with exclusive jurisdiction over all financial
matters.
The revolution against Spain led to the establishment of the
Philippine Malolos Congress. Aside from legislative functions, it
also examined and approved the expenses and revenue accounts
of the revolutionary government.
Came the American rule and the Office of the Auditor for the
insular Philippine was created. The audit system featured review
of every transaction, treating of entries through the books of
account, and checking of mathematical accuracy of accounts. It
was first and foremost a practice of pre-audit.
In 1935, the General Auditing Office (GAO), headed by an
Auditor General functioned with authority emanating from the
Constitution. It was responsible in the examination, audit and
settlement of all accounts, as well as the audit of all fund
expenditures and properties of the government.
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Employee Handbook
COA
Employee Handbook
COA
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2.
3.
4.
5.
6.
7.
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VISION
MISSION
CORE VALUES
God-Centeredness
We believe that the authority we exercise as auditors is Godcentered and, therefore, our highest accountability is to Him.
Excellence
We perform our duties in pursuit of excellence and/or perfection.
Generosity
We promise to impart to our fellow workers whatever knowledge
we have acquired for the improvement of the audit services.
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Patriotism
We recognize that the services rendered by the Commission are
in response to the needs of the people and that the interest of the
country shall have priority over all other considerations.
Loyalty and Respect for Authority
We pledge to remain steadfast in our sworn duty to uphold COAs
ideals out of loyalty and respect for authority and the rule of law.
Courtesy, Modesty and Humility
We believe that courtesy and modesty should be upheld and
practiced at all times. We acknowledge that we do not have a
monopoly of technical expertise, thus, we provide advise without
posing as arrogant critics of our audit clients.
E. THREE-YEAR STRATEGIC PLAN (2012-2014)
The thrusts and priorities under this Plan are decided on by the
COA Chairperson as the Chief Executive Officer of the
Commission. Appendix A is the three year Strategic Plan for
2012-2014 adopted by Chairperson Ma. Gracia M. Pulido Tan.
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Chapter II
ORGANIZATIONAL STRUCTURE
AND FUNCTIONS OF OFFICES
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1.
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2.
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a.
b.
2.
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3. GOVERNMENT ACCOUNTANCY
(GAS)
SECTOR
Government
(GAO)
Accountancy
Office
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b.
Prosecution
(PLO)
and
Litigation
Office
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b.
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b.
the
c.
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8.
b.
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d.
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Chapter III
PERSONNEL POLICIES
The Commission recognizes that its
people are its most important resource. In
recognition of the invaluable roles they
perform towards the achievement of
COAs vision, mission and goal, the
Commission has committed to the total
development of its personnel. These
commitments, which will enable them to become productive in
their work and successful in their careers, are carried out through
the following policies:
A. GENERAL POLICIES
1.
2.
3.
4.
5.
6.
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7.
Nature of Appointment
b.
c.
d.
e.
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g.
h.
2.
Employment Status
b.
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2.
3.
4.
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Working Hours
All COA personnel shall render not less than eight (8)
hours of work a day for five (5) days a week or a total of
40 hours a week, exclusive of lunch break.
2.
Flexi-time
a.
b.
c.
d.
e.
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4.
Attendance
a.
b.
Leave of Absence
Employees of the government, whether permanent or
temporary, who render work during the prescribed office
hours, are entitled to 15 days vacation and 15 days sick
leave annually with full pay exclusive of Saturdays,
Sundays, and public holidays, without limitation as to the
number of days of vacation and sick leave that they may
accumulate. (Sec. 1, Rule XVI, Omnibus Civil Service
Rules and Regulations, as amended by CSC Resolution
No. 99-1885 dated August 23, 1999)
a.
Approving Authority
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Personnel
Approving Authority
Concerned
Executive Staff of
Assistant
Assistant
Commissioner,
Commissioners;
Administration Sector
Cluster Directors;
Director IV/Officerin-Charge
(OIC);
Head of Office
Director III and all
Head of Office; Head of
others
including
Audit
Heads of Services
Group/Supervising
(Divisions) under all
Auditor in case of Audit
offices
of
the
Team Leaders and
Sectors/Regional
members/staff of Audit
Offices
Group
b) Leave without pay for not more than
three months (without travel abroad)
Personnel
Concerned
All Executive Staff
of Assistant
Commissioners;
Cluster Directors;
Director IV/Officerin-Charge (OIC);
Head of Office
Approving Authority
Commissioner I for
accounting units
Commissioner II for
audit/technical &
information services
units
Assistant Commissioner,
PFMS, for Planning and
Financial Management
Sector
Assistant Commissioner,
LSS, for Legal Services
Sector
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Personnel
Concerned
Approving Authority
Assistant Commissioner,
Administration , for
Administration Sector
Cluster Director/Director
IV/OIC
Personnel
Concerned
All
Approving Authority
Chairperson
Note:
Approving Authority
Chairperson
2) Official Travel
Official travels refer to travels relating to the
performance by an official or employee of the
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Personnel
Concerned
All
Approving
Authority
Chairperson
Approving
Authority
Chairperson; signing
authority may be
delegated
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Personnel
Concerned
Professional
Development Office
(PDO)
Approving
Authority
Executive staff of
the Chairperson
Chairperson: signing
authority may be
delegated to Chief
Executive Staff but
command
responsibility
remains with the
Chairperson
Commissioners
Chief of Staff
Commissioner
concerned
Executive Staff of
Commissioners
Commissioner
concerned: signing
authority may be
delegated to Chief of
Staff but command
responsibility
remains with the
Commissioner
Executive staff of
Assistant
Commissioners
Assistant
Commissioner
concerned
Cluster Directors;
Director IV/Officerin-Charge (OIC);
Head of Office
Commissioner I for
accounting-related
official travels
Commissioner II for
auditing/technical
and information
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Personnel
Concerned
Approving
Authority
services-related
official travels
Assistant
Commissioner.
PFMS, for planning
and financial
management-related
official travels
Assistant
Commissioner, LSS,
for legal servicesrelated official travels
Assistant
Commissioner,
Administration, for
administrative-related
official travels
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Personnel
Concerned
Director IV and
below
5.
Approving
Authority
Assistant
Commissioner, PIDS
(pursuant to COA
Office Order No.
2013-320 dated
March 7, 2013)
Habitual Absences
An officer or employee is considered habitually
absent if he/she incurs unauthorized absences
exceeding the allowable 2.5 days monthly leave
credit under the Leave Law for at least three months
in a semester or at least three consecutive months
during a year. (CSC Res. No. 981395 dated June 8,
1998)
b.
Tardiness
Tardiness is defined simply as the failure to arrive
at a time set; lack of punctuality or not arriving on
time. Thus, one can be tardy twice in a day one in
the morning and another in the afternoon; in just
five days, it is possible for an officer or employee
to be tardy ten (10) times. (CSC Resolution No.
000970 dated April 7, 2000)
1) Tardiness is incurred in the following
instances:
a)
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the
Undertime
a.
b.
Undertime is
circumstances:
incurred
in
the
following
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7.
On Habitual Absences
Any officer or employee who incurs frequent
unauthorized absences, from duty during regular
office hours shall have the following penalties
(CSC Resolution No. 98-981395)
First offense suspension for (6) months and one
(1)day to one (1) year;
Second offense Dismissal
b.
On Habitual Tardiness
Any officer or employee who is habitually tardy
shall be liable for violation of reasonable office
rules and
regulations, with prescribed penalty
as follows (CSC
MC NO. 23, s. 1998):
* First offense reprimand;
* Second offense Suspension for one day to
30 days;
* Third offense dismissal
c.
On Undertimes
An officer or employee who incurs undertimes
regardless of the number of minutes/hours, at least
ten times a month for at least two months in a
semester; or at least ten times a month for at least
two consecutive months during the year, shall be
liable for Simple Misconduct and/or Conduct
Prejudicial to the Best Interest of the Service (CSC
MC No. 16 s. 2010)
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b.
c.
Use of ID card.
d.
e.
f.
g.
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-reprimand
Grievance Mechanism
Basic Policies
1) A grievance which refers to work related issues
giving rise to employee dissatisfaction shall be
resolved expeditiously at all times at the lowest
level possible or as close to the point of origin
as possible.
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Scope
COA
Central
Office/NCR
Regional Offices
Committee Chair
Director, Human
Resource
Management
Office (HRMO)
Service
Chief,
Administration,
Training
and
Finance Services
Members
Two
Division
Chiefs or their
equivalent
positions
chosen
from
among
themselves;
Two members of
the rank-and-file
who shall be named
by
the
PHILGASEA, the
recognized
employees union;
one from the first
level and another
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Committee Chair
Members
from the second
level.
Bilis
Aksyon
Partner
duly
designated by this
Commission who
shall serve as the
counterpart action
officer of the CSC
under
the
Mamamayan Muna
Program in every
agency pursuant to
CSC MC No. 3, s.
1994.
d.
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f.
Grievance Procedures
1) Discussion with Immediate Supervisor At
the first instance, a grievance shall be presented
verbally or in writing by the aggrieved party to
his immediate supervisor. The supervisor shall
inform the aggrieved party of the
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Chapter IV
RECRUITMENT AND PROMOTION
Employment in COA adheres to rules and
regulations prescribed by the Civil Service
Commission, and is based strictly on merit
and fitness. On January 22, 2014 under COA
Resolution No. 2014-001, the recruitment
process was modified to provide for faster
processing. The new recruitment guidelines has the following
features:
1.
2.
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3.
4.
5.
A. SCOPE
COA recruitment and promotion systems cover positions
categorized by the Civil Service Commission as belonging to the
first and second levels, to wit:
1.
2.
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c.
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B. PUBLICATION
POSITIONS
AND
POSTING
OF
45
VACANT
2.
3.
4.
Published vacancies that remain unfilled are republished every nine (9) months.
C. QUALIFICATION STANDARDS
The Commission follows the Civil Service Commission
Qualification Standards Manual except in the following instances
where it has adopted higher Qualification Standards (QS) for
certain positions.
Entry level positions for CPAs:
Position/SG
SAE II
SA I
Education
Bachelors
Degree in
Accountancy
Bachelors
Degree
in
Accountancy
Eligibility
RA 1080
CPA
Training
None
required
Experience
None required
RA
1080
CPA with at
least
81%
board rating
4
hours
relevant
training in
accounting
or auditing
At least one
year relevant
experience in
accounting or
auditing
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Managerial/Executive positions:
Position/SG
Assistant
Commissioner
(SG-29)
Education
Masters
Degree/LLB/
Bachelors
Degree with
appropriate
RA
1080
eligibility
Eligibility
Appropriate
RA 1080 or
Career
Service
professional
or 2nd level
eligibility
Training
Completion
of
COA
SEDP
Experience
At least 10 yrs.
of
highly
technical
functions
and/or
responsibilitie
s
involving
studies
and
recommendati
on of policies,
at least two
years of which
involved
policy
functions
at
the level of
head of an
office, cluster
or equivalent
unit.
Director
(SG-28)
Masters
Degree/LLB/
Bachelors
Degree with
appropriate
RA
1080
eligibility
Appropriate
RA 1080 or
Career
Service
professional
or 2nd level
eligibility
Completion
of
COA
SEDP
At least 5 yrs.
of
highly
technical
functions
and/or
responsibilitie
s
involving
studies
and
recommendati
on of policies,
at least one
year of which
involved
policy
functions
at
the level of
assistant head
of an office,
cluster
or
IV
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Position/SG
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Education
Eligibility
Training
Director III
Masters
Degree/LLB/
Bachelors
Degree with
appropriate
RA 1080
eligibility
Appropriate
RA 1080 or
Career
Service
professional
or 2nd level
eligibility
Completion
of
COA
SEDP
At least 5 yrs.
of
highly
technical
functions
and/or
responsibilitie
s
involving
studies
and
recommendati
on of policies,
at least one
year of which
involved
policy
functions
at
the level of
head of a
division, audit
team,
or
equivalent
unit.
State Auditor
V/ Director II/
Attorney
VI/State
Technical
Audit
Specialist
(STAS)
Masters
Degree/LLB/
Bachelors
Degree with
appropriate
RA 1080
eligibility
Appropriate
RA 1080 or
Career
Service
professional
or 2nd level
eligibility
Completion
of
COA
SEDP
At least 5 yrs.
of
highly
technical
functions
and/or
responsibilitie
s
involving
studies
and
recommendati
on of policies,
at least one
year of which
involved
policy
functions
at
the level of
head of a
section, audit
team,
or
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Experience
equivalent
unit.
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Position/SG
Education
Eligibility
Training
Experience
equivalent
unit.
2.
3.
The maximum limits to the amounts that will be paid for the
COA for the different medical tests and services are as
follows:
P150.00
P100.00
P150.00
P700.00
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P150.00
P200.00
Education
Training
Experience
Eligibility
2.
3.
Performance
Leadership potential
Personality
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4.
Promotion of employees with administrative case Employees with pending administrative cases maybe
included in the ranking for purposes of promotion, but
promotion shall be at the discretion of the appointing
authority.
1.
2.
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CHAPTER V
CAREER DEVELOPMENT
The Commission values its workforce as its most important
resource so it puts premium on the training and development of
its people.
A. SCHOLARSHIPS
The following are the scholarship programs in the Commission:
1.
2.
Local Scholarships
a.
b.
c.
d.
e.
Foreign Scholarships
a.
b.
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1.
2.
b.
Competency Levels
Each competency has the following levels, with each
level having a corresponding training ladder composed
of mandatory courses some of which are prerequisites to
other courses in the same level/ladder. The courses in
each level are clustered and are designed to be taken up
in a logical sequence to build a comprehensive
knowledge-base and competency in each area. As such,
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all positions
from Salary
Grade (SG)
1-14
Level II
all positions
from SG 15
to 19
Level III
all positions
from SG 20
to 25
Level IV
all positions
from SG 26
to 31
Managerial/Executive
Courses. Seeks to develop
supervision and management
capabilities at the senior
executive level.
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3.
General Guidelines
a.
b.
c.
d.
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f.
g.
Upon receipt of said evaluation, either by email or postal service, the PDO/RTU shall
issue
the
Certificate
of
Training.
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CHAPTER VI
COMPENSATION AND OTHER MONETARY
AND NON-MONETARY BENEFITS
Compensation in the Commission includes
the regular monthly salary, GSIS life and
retirement insurance premium, Pag-IBIG
contribution,
Medicare
premiums,
commutable allowance for certain positions,
bonuses and other incentives, overtime pay,
longevity pay and other merit increases.
The salary structure defines the eight (8) salary steps for each
salary grade following the standard salary schedules pursuant to
the Salary Standardization Law.
A. FINANCIAL INCENTIVES
In addition to the basic salary, COA officials and employees
receive the following financial incentives:
1.
2.
Rice Subsidy
3.
4.
5.
Clothing Allowance
6.
7.
Cash Gift
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8.
9.
10
15
20
25
30
35
40
Amount of LCI
P10,000.00
P5,000.00
P5,000.00
P5,000.00
P5,000.00
P5,000.00
P5,000.00
Year of Entitlement
10th year
15th year
20th year
25th year
30th year
35th year
40th year
Medical Services
Dental Services
Laboratory Services
Psychiatric Service
Gym with physical fitness facilities
Continuing information campaign on the prevention
and treatment of illnesses thru symposiums and
lectures
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D. LEAVE BENEFITS
All COA officials and employees are entitled to the following
leave benefits pursuant to CSC Memorandum Circular No. 41, s.
1998, CSC Resolution No. 983142.
1.
b.
c.
d.
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2.
3.
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b.
4.
b.
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5.
6.
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7.
a.
b.
c.
d.
e.
f.
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8.
9.
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2.
3.
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PWA Benefits
a.
b.
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c.
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5.
b.
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c.
Employees Union
The Philippine Government Audit Service
Employees Association (PhilGASEA) is the
officially recognized employees union in COA.
COA employees from Salary Grade 26 and below
are encouraged to become members of the
PhilGASEA, whose mission is to unite the strength
of all COA employees, enhance cooperation and
teamwork and advocate for the protection of all the
members rights and the development of productive
employment.
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CHAPTER VII
PROGRAM ON AWARDS AND INCENTIVES
FOR SERVICE EXCELLENCE (PRAISE)
The COA PRAISE aims to promote uniformity and
consistency in the implementation of its awards and incentives
program and expand its coverage in accordance with the
provisions of Rule X of the Omnibus Rules Implementing Book
V of EO No. 292 and pertinent provisions of RA No. 6713
A. TYPES OF AWARDS
The Commission confers three types of awards on its rankand-file employees. A separate award is also conferred on
deserving officials.
1.
2.
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4.
GAWAD
BILANG
KATANGI-TANGING
PINUNO (Exemplary Award)
The Gawad Bilang Katangi-tanging Pinuno is conferred
to an individual official or group of officials from State
Auditor V or its equivalent (Salary Grade 26) up to
Assistant Commissioner (Salary Grade 29) who
demonstrated exemplary leadership and outstanding
achievements in their work.
The achievements must be directly attributable to the
nominee/s as exemplified by superior accomplishments,
innovative ideas or projects initiated and/or
implemented by the nominee singly or in collaboration
with other individuals.
B. FORMS OF AWARDS
Awards may be in the form of monetary reward, plaque of
recognition and/or other awards that may be approved by the
COA Chairperson
C. WHO MAY BE NOMINATED?
Any COA rank-and-file employee or COA official (State
Auditor V or equivalent up to Assistant Commissioner) who
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D. INCENTIVES
In addition to awards, COA officials and employees may be
entitled to certain incentives.
1.
Loyalty Incentive
An incentive given to an employee who has served the
Commission for at least ten (10) years. The grant of said
incentive shall start on the 10th year of service with the
Commission and the succeeding awards shall be given
every five (5) years thereafter.
2.
Retirees' Incentive
This is an incentive given to an employee who has
retired under the optional retirement scheme or
compulsory retirement scheme. The employee must
have rendered at least ten (10) years (if compulsory
retiree) or thirty (30) years (if optional retiree) of service
in COA Employees retiring under the optional
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4.
Members:
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HRMO)
One representative each for Levels I and
II who shall participate during
deliberations for Level I and II
nominees,
respectively,
duly
recommended by the PhilGASEA
Secretariat:
2.
Welfare
3.
Human
Resource
Services(HRWS), HRMO
Assistant Commissioner
All Cluster/Office Directors under the
sector
The Sector Secretariat shall be
designated by the Sector Head.
Regional Director
Assistant Regional Director
All Service Chiefs
One representative each for Levels I and
II who shall participate during
deliberations for Level I and II
nominees,
respectively,
duly
recommended by the PhilGASEA
Regional Chapter
Secretariat:
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CHAPTER VIII
BENEFITS FROM OTHER GOVERNMENT
INSTITUTIONS AND IN-HOUSE FINANCIAL
INSTITUTIONS
As government employees, regular COA employees are entitled
to services and benefits from other government agencies like the
GSIS and PagIBIG. In addition, in COA there are in-house
financial institutions that offer loans and credit facilities and
services.
A. Government Service Insurance System (GSIS)
1.
Membership
Contribution
Monthly
Compensation
Regardless of
Amount
Employer-COA
9.0%
12%
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Percentage of Monthly
Compensation
Employee Share
Employer Share
1%
2%
Over P1,500
2%
2%
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Benefit Coverage
The benefits under Philhealth shall cover the following:
a. Room and board;
b. Services of health care professionals;
c. Diagnostic laboratory and other medical
examination services;
d. Use of surgical or medical equipment and
facilities;
e. Prescription drugs and biologicals; and
f. In-patient education packages.
2.
Types of Benefits
Program beneficiaries who are confined in a hospital
on account of sickness or injury requiring
hospitalization are entitled to confinement days per
calendar year, as follows:
a. Maximum of 45 days members; and
b. Maximum of 45 days for all dependents.
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b.
c.
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Benefits
2.
Multi-Purpose
Loans
Dividend
Burial Benefit
Calamity donation
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3.
Loans
Investments
Mutual Benefit Fund (MBF)
Other benefits/services that the Board
deems fit and proper for the members.
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