Republic of the Philippines COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines STRATEGIC PERFORMANCE MANAGEMENT SYSTEM (SPMS) PERFORMANCE MANAGEMENT TEAM (PMT) MEMORANDUM. FOR 5 All Assistant Commissioners, Directors/Officers-in-Charge and All Others Concerned This Commission SUBJECT Revised Instructions on the Preparation and Submission of the Sector/Office/Division/Individual Performance Commitment and Review (PCR) for Calendar Year (CY) 2017 DATE 5 September 14, 2017 Pursuant to COA Memorandum No. 2015-008 dated August 7, 2015 pertaining to the Guidelines on the Implementation of the Commission on Audit Strategic Performance Management System (COA SPMS) and relative to Unnumbered Memorandum dated February 21, 2017, revised instructions on the preparation and submission of PCRs for 2017 are hereby issued. A. Understanding COA SPMS To ensure that the COA SPMS is understood by all the personnel under each COA Office classified as a Delivery Unit, the Head of Office shall properly disseminate COA SPMS to the personnel, either through an Orientation Seminar, Audit Planning Conference, Team Building Activity, or such other appropriate official activities. A copy of the certification to this effect shall be attached to the PCRs to be submitted to the PMT, SPMS. B. COA Delivery Units (DUs) A total of 60 DUs has been identified for grouping and ranking purposes in Table 1 Table 1 — DUs Sector/Office | No. ofDUs[___— _ Delivery Units Executive Offices 1 [A Office ofthe chairperson |__Office of the Commissioner! (COMM I)d. Validation through Random ‘Sampling of data shall be done at the offices concerned, when necessary. Table 7 - Illustration of the computation of the rating for Quantity and Timeliness 3 ‘Actual Success Indicator Accomplishments _ | Rating of Quantity 100% of the AON received | Received 15 AOME as of May 26r 28 of May 31,2017 reviewed | 51, 2017 4nd issued to Management Rating is computed a Rating is computed as by June 15,2017 Reviewed and issued follows: follows: | 8/15 %5.00 2. Highest rating that 1. Bbelore 591/17 ‘may be avn = 5.00 5 2onesanr Belay 037 |e Sonzaiz Rating 478 * Computation of points of delay 2. 10.¥s delay 2115 x0.49 = 0.05 b. 12.W0s delay | snéx048= 016 oz Note: June 26, 2017- Eat ‘90% of 50 Targeted nuriber | Conducted 45 of the targeted 45 500 500 2f Classes conducted by | number of classes by December 22017 December 28,2017 J For rating the Quality of accomplished/actual outputs identified in the PCR, the assessor/rater may assign points of 1 to 5 to each parameter used (Annex B). The average of these parameters shall be the rating for Quality. Points other than the absolute values of 1, 2, 3, 4, and 5 as Prescribed in COA Memorandum No. 2015-008 can'be assigned to the rating of Quality, Quantity and Timeliness up to two decimal points. e.g 4.11, 3.10. The average rating per Output / Success Indicator and the PCR's final average rating shall be up to three decimal points, of which founding off of the third digit is no longer necessary, eg. Roviewed AARs, 4.99 (Quality) + 4.70 (Quantity) + 4.88 (Timeliness) = 14.57 / 3 = 4.8566 or 4.856 (average rating per Output / SI). ©. In cases where delay is supported by justification, the Sector Head may determine appropriate rating for the specific actual output using the Table (Annex A). Also, the Sector Head may determine appropriate rating for the output Which cannot be accomplished for reasons that are justifiable and beyond the control of the Office/Cluster. f In case an officialemployee is required to have more than one PCR, his/her rating shall be computed by getting the average of the ratings in all the PCRs,