WELCOME

COMMISSION ON AUDIT
 LEARNING OBJECTIVES
• Discuss the rules and regulations pertaining
to government office hours, attendance, leave
of absence and wearing of uniform and ID

• Identify the different types of leave and

determine who, when and how to apply for each
type of leave

• Enumerate the leave privileges/benefits COA

employees are entitled to

• Enumerate the different benefits COA

employees enjoy and may avail of

SESSION 1.2 ADMINISTRATIVE AND PERSONNEL POLICIES

1. GOVERNMENT OFFICE HOURS

How many hours do

governmentemployees render
in a week
GOVERNMENT OFFICE HOURS

8 hrs x 5 days
GOVERNMENT OFFICE HOURS

40 hrs per
Week
 Flexi Time
COA Memo No. 2019-004 as Amended by COA Memo No.
2019-008
Employees Assigned in Auditing
Units
Employees Assigned in Auditing
Units
Noon Break
Half Day Attendance
Recording of Attendance
Recording of Attendance
 Recording of Attendance
All COA personnel shall accomplish/sign their respective DTRs for
a given month within the first three (3) days of the following
month, and submit the same, together with supporting
documents, if applicable, to their respective supervisors for
approval/signature. COA personnel without DTR for a given month
without a valid justification shall be considered AWOL for that
month, and this declaration of being AWOL shall be so stated in
the MRAU. For such personnel, the MRAU shall indicate “NO
SUBMITTED/APPROVED DTR, HENCE CONSIDERED AWOL”
opposite their names. This notation or indication in the MRAU
may be used as basis for reporting of the personnel concerned to
the Accounting Office-PFMS for deletion from the payroll in
accordance with Item IV of this Memorandum.
Exemptions from Flexi Time
Exemptions from Flexi Time
Exemption from use of
Biometrics/Bundy Clock
 Offenses in the Keeping of Time
Records

• Falsification of daily time records is an act of

dishonesty.
• Punching another employee’s time card
 Offenses in the Keeping of Time
Records

1. Administratively liable without prejudice

2. Criminal prosecution
3. Grave offense – punishable by dismissal from
the service
 Tardiness
• Tardiness is coming to office after the
prescribed time-in
– Arriving at the office after the prescribed time for flag
raising ceremony on Mondays and after 10:00 AM from
Tuesdays to Fridays;
– Arriving at the office after 1:00 PM from Mondays to
Fridays;
– Incurring half-day absence in the morning without the
required medical certificate
 Tardiness

Is it possible to incur 10
tardiness in just 5 days?
YES.
In one(1) working day, employee can incur
tardiness twice. (am and pm).
Hence, 5 days x 2 = 10 tardiness
 Tardiness
Habitual Tardiness

Ten (10) times a month, regardless of the

number of minutes, for at least two (2)
months in a semester or at least two (2)
consecutive months during the year.
 Tardiness
Habitual Tardiness: either grave offense or
light offense under the Revised Rules on
Administrative Cases in the Civil Service
(RRACCS)
- Depends frequency and regularity and
incurrence and on its effects to the government
service
 Tardiness
Grave Offense: tardiness in reporting for duty

1st OFFENSE – 6 months & 1 day to 1 year

suspension
2nd OFFENSE– Dismissal from the service
 Tardiness
Light Offense: Habitual Tardiness

1st OFFFENSE – Reprimand

2nd OFFENSE – Suspension of 1 to 30 days
3rd OFFENSE – Dismissal from the service
Habitual Undertimes

Ten (10) times a month, regardless of the

number of minutes, for at least two (2)
months in a semester or at least two (2)
consecutive months during the year.
The CSC issued Memorandum Circular No. 16, s.
2010 promulgating the guidelines on Undertime
which mentions that Undertime is not classified
as tardiness.
 Undertimes
Working less than 8 hrs in a day by leaving the
office before the prescribed time-out:
– Leaving office before 12:00 from Mondays to
Fridays;
– Leaving office in the afternoon before the
completion of eight-hour workday from Mondays
to Thursdays, and before the prescribed time for
flag retreat on Fridays
 Undertimes
It states that any officer or employee who
incurs undertime, regardless of the number of
minutes/ hours, ten (10) times a month or at
least two months in a semester or at least two
(2) consecutive months during the year shall be
liable for a Simple Misconduct and/ or Conduct
Prejudicial to the Best Interest of the Service, as
the case maybe.
 Undertimes
Simple Misconduct – Less Grave Offense

1st Offense -suspension of one (1) month and

one (1) day to six (6) months
2nd Offense – suspension of six (6) months and
one (1) day to one (1) year
3rd Offense - dismissal for the third offense.
 Undertimes
Conduct Prejudicial to the Best Interest of the
Service – Grave Offense

Dismissal from Service

 OFFICE UNIFORM AND ID
• Administration Sectior Memorandum dated
May 16, 2018 prescribed the use of COA
Uniform
OFFICE UNIFORM AND ID
OFFICE UNIFORM AND ID
OFFICE UNIFORM AND ID
Exemption
Prohibited Office Attire