Ethics and Accountability Reviewer Module No.
10
Module No. 8
The Philippine Civil Service was established in 1900 by the
Second Philippine Commission during the American Colonial Rule. Under
the leadership of American William Howard Taft, the Second Philippine
Commission passed a law, Public Law No. 5, on the establishment of a
system in the country on March 16, 1900.
1. Civil Service System in the Ph - established under Public Law No. 5
("An Act for the Establishment and Maintenance of Our Efficient and
Honest Civil Service in the Philippine Island")
2. A Civil Service Board was created composed of a Chairman, a Secretary
and a Chief Examiner. The Board administered civil service examinations
and set standards for appointment in government service. It was
reorganized into a Bureau in 1905.
3. 1935 Philippine Constitution - established the merit system as the basis
for employment in government. The following years witnessed the expansion
of the Bureau’s jurisdiction to include the three branches of government.
4. Republic Act 2260 - known as the Civil Service Law, was enacted. This
was the first integral law on the Philippine bureaucracy, sThis Act converted
the Bureau of Civil Service into the CSC with department status.
5. Presidential Decree No. 807 (The Civil Service Decree of the Philippines)
redefined the role of Commission as “central personnel agency-government”.
6. The Philippine Civil Service has undergone a great number of reforms in
terms of structure, size, leadership,under the management and regulation of
the CSC. Presently, CSC’s mandate is based on EO No. 292
7. The CSC has initiated various programs and issued policies towards
building a highly competent, credible, and motivated bureaucracy. Its latest
agenda is to elevate itself as “Asia’s leading center of excellence for
strategic human resource and organization development by 2030”
The CSC manages and develops the bureaucracy’s most important
resource its people through five HR initiatives.
1. Recruitment - Hiring of high-performing, competent, and credible civil
servants through the (CBRQS);
2. Performance - Management Performance review and appraisal through the
(SPMS);
3. HR Coaching - Coaching to improve employee performance, as well as
develop leadership skills of supervisors and managers;
4. Learning and Development - Direct training and personnel development
interventions in the areas of governance and leadership, human resource and
organizational development, public service reforms, and values and culture
building through the Civil Service Institute; and 
5. Agency Accreditation - Accreditation of agencies for the establishment of
their own human resource management systems and standards through the
(PRIME-HRM).
Goals/Objectives Six Strategic Priorities were identified:
1. DEVELOPING COMPETENT AND CREDIBLE CIVIL SERVANTS
2. INTEGRITY AND EXCELLENCE IN PUBLIC SERVICE
3. HARMONY, MORALE AND WELLNESS IN THE WORKPLACE
4. EFFICIENT PERFORMANCE OF QUASI- JUDICIAL FUNCTIONS
5. BUILDING PARTNERSHIPS AND STRENTHENING LINKAGES
6. MANAGING SUPPORT MECHANISMS
Module No. 9
Constitutional position - The Ph Constitution rules of COA is an
independent institution. COA submits its AR to the president and congress
within the frameworks set by the law. It reports cover the financial and
operational condition of the Government, subdivision and all organizations.
The Commission on Audit of the Republic Philippines
 Legal Basis:
1. The EO by the President of the U.S. on May 5, 1899 created the COA as
office of the auditor of the Philippines.
2. The Philippine Constitution of 1935 Renamed the Bureau of Audit as
General Auditing Offices (GAO)
3. The Philippine Constitution of 1973 Re-established the (GAO) which
became to the present (COA). Under the leadership of Chairman and two
commissioners.
4. The Philippine Constituion of 1987 Re-affirmed the COA as the
SUPREME AUDIT INSTITUTE. Composed by a Chairman and two
commissioner appointed by the President.
 Mandate
1. The COA shall have the Power, Authority and Duties:
To examine, audit and settle all acounts.
To the revenue and receipts of expenditure they used or funds and property
owned by the Government. Pertaining to the Government, or any subdivisions
such agencies, and GOCCs with original charters and on a post - audit basis:
A. Constitutional Bodies (COA)
B. Autonomous State College and Universities
C. GOCCs and their subsidiaries.
D. NGOs which recieved subsidies from Government.
Question:
What if the Internal Control System of the Audited Agencies is
Inadequate?
(ANSWER)
The Commission may adopt such measures including temporary or
especial pre-audit, as are necessary and appropriate to correct the deficiences.
It shall keep the general accounts of the Government and, for such period as
may be provided by law, preserve the vouchers and other supporting papers
pertaining thereto.
Module No. 11
REPUBLIC ACT NO. 6713 Act shall be known as the "Code of Conduct
and Ethical Standards for Public Officials and Employees."
Section 2. Declaration of Policies.
 It is the policy of the State to promote a high standard of ethics in
public service.
 Public officials and employees shall at all times be accountable to the
people.
 Shall discharge their duties with utmost Responsibility, Integrity,
Competence, and Loyalty.
 To act with Patriotism and Justice,
 To lead modest lives, and uphold public interest over personal interest.
Question:
How this R.A No. 6713 Reforming the Administrative System?
(ANSWER)
Every departments, Offices and Agencies should be practitable
and in no case later than 90 days from the effectivity of the rules. They should
starts conducting a value development program for its officials and
employees. To strengthen their commitment to public interest and help
promote the primacy of public interest than self-interest in the performance
and duties.