BOOK V

TITLE I
Constitutional Commissions
SUBTITLE A
Civil Service Commission
CHAPTER 1
General Provisions
SECTION 1. Declaration of Policy. — The State shall insure and promote the
Constitutional mandate that appointments in the Civil Service shall be made only
according to merit and fitness; that the Civil Service Commission, as the central
personnel agency of the Government shall establish a career service, adopt measures to
promote morale, efficiency, integrity, responsiveness, and courtesy in the civil service,
strengthen the merit and rewards system, integrate all human resources development
programs for all levels and ranks, and institutionalize a management climate conducive to
public accountability; that public office is a public trust and public officers and
employees must at all times be accountable to the people; and that personnel functions
shall be decentralized, delegating the corresponding authority to the departments, offices
and agencies where such functions can be effectively performed.
SECTION 2. Duties and Responsibilities of Public Officers and Employees. — Public
Officers and employees shall have the duties, responsibilities, and accountability
provided in Chapter 9, Book I of this Code.
SECTION 3. Terms and Conditions of Employment. — The terms and conditions of
employment of all government employees, including those in government-owned or
controlled corporations with original charters, shall be fixed by law. The terms and
conditions of employment which are not fixed by law may be the subject of negotiation
between duly recognized employees' organizations and appropriate government
authorities.
SECTION 4. Compensation. — The Congress shall provide for the standardization of
compensation of government officials and employees including those in government-
owned or controlled corporations with original charters, taking into account the nature of
the responsibilities pertaining to, and the qualifications required for the position
concerned.
SECTION 5. Definitions of Terms. — As used in this title, the following shall be
construed thus:
(1) Agency means any bureau, office, commission, administration, board, committee,
institute, corporation with original charter, whether performing governmental or
proprietary function, or any other unit of the National Government, as well as provincial,
city or municipal government, except as hereinafter otherwise provided.
(2) Appointing officer is the person or body authorized by law to make appointments
in the Philippine Civil Service.
(3) Class includes all positions in the government service that are sufficiently similar
as to duties and responsibilities and require similar qualifications that can be given the
same title and salary and for all administrative and compensation purposes, be treated
alike.
(4) Commission refers to the Civil Service Commission.
(5) Chairman refers to the Chairman of the Commission.
(6) Commissioner refers to either of the two other members of the Commission.
(7) Department includes any of the executive departments or entities having the
category of a department including the judiciary, Commission on Elections and
Commission on Audit.
(8) Eligible refers to a person who obtains a passing grade in a civil service
examination or is granted a civil service eligibility and whose name is entered in the
register of eligibles.
(9) Examination refers to a civil service examination conducted by the Commission
and its regional offices or by other departments or agencies with the assistance of the
Commission, or in coordination or jointly with it, and those that it may delegate to
departments and agencies pursuant to this Title, or those that may have been delegated by
law.
(10) Form refers to those prescribed by the Civil Service Commission.
CHAPTER 2
Coverage of the Civil Service
SECTION 6. Scope of the Civil Service. — (1) The Civil Service embraces all
branches, subdivisions, instrumentalities, and agencies of the Government, including
government-owned or controlled corporations with original charters.
(2) Positions in the Civil Service shall be classified into career service and non-career
service.
SECTION 7. Career Service. — The Career Service shall be characterized by (1)
entrance based on merit and fitness to be determined as far as practicable by competitive
examination, or based on highly technical qualifications; (2) opportunity for advancement
to higher career positions; and (3) security of tenure.
The Career Service shall include:
(1) Open Career positions for appointment to which prior qualification in an
appropriate examination is required;
(2) Closed Career positions which are scientific, or highly technical in nature; these
include the faculty and academic staff of state colleges and universities, and scientific and
technical positions in scientific or research institutions which shall establish and maintain
their own merit systems;
(3) Positions in the Career Executive Service; namely, Undersecretary, Assistant
Secretary, Bureau Director, Assistant Bureau Director, Regional Director, Assistant
Regional Director, Chief of Department Service and other officers of equivalent rank as
may be identified by the Career Executive Service Board, all of whom are appointed by
the President;
(4) Career officers, other than those in the Career Executive Service, who are
appointed by the President, such as the Foreign Service Officers in the Department of
Foreign Affairs;
(5) Commission officers and enlisted men of the Armed Forces which shall maintain
a separate merit system;
(6) Personnel of government-owned or controlled corporations, whether performing
governmental or proprietary functions, who do not fall under the non-career service; and
(7) Permanent laborers, whether skilled, semi-skilled, or unskilled.
SECTION 8. Classes of Positions in the Career Service. — (1) Classes of positions in
the career service appointment to which requires examinations shall be grouped into three
major levels as follows:
(a) The first level shall include clerical, trades, crafts, and custodial service positions
which involve non-professional or subprofessional work in a non-supervisory or
supervisory capacity requiring less than four years of collegiate studies;
(b) The second level shall include professional, technical, and scientific positions
which involve professional, technical, or scientific work in a non-supervisory or
supervisory capacity requiring at least four years of college work up to Division Chief
level; and
(c) The third level shall cover positions in the Career Executive Service.
(2) Except as herein otherwise provided, entrance to the first two levels shall be
through competitive examinations, which shall be open to those inside and outside the
service who meet the minimum qualification requirements. Entrance to a higher level
does not require previous qualification in the lower level. Entrance to the third level shall
be prescribed by the Career Executive Service Board.
(3) Within the same level, no civil service examination shall be required for
promotion to a higher position in one or more related occupational groups. A candidate
for promotion should, however, have previously passed the examination for that level.
SECTION 9. Non-Career Service. — The Non-Career Service shall be characterized by
(1) entrance on bases other than those of the usual tests of merit and fitness utilized for
the career service; and (2) tenure which is limited to a period specified by law, or which
is coterminous with that of the appointing authority or subject to his pleasure, or which is
limited to the duration of a particular project for which purpose employment was made.
The Non-Career Service shall include:
(1) Elective officials and their personal or confidential staff;
(2) Secretaries and other officials of Cabinet rank who hold their positions at the
pleasure of the President and their personal or confidential staff(s);
(3) Chairman and members of commissions and boards with fixed terms of office and
their personal or confidential staff;
(4) Contractual personnel or those whose employment in the government is in
accordance with a special contract to undertake a specific work or job, requiring special
or technical skills not available in the employing agency, to be accomplished within a
specific period, which in no case shall exceed one year, and performs or accomplishes the
specific work or job, under his own responsibility with a minimum of direction and
supervision from the hiring agency; and
(5) Emergency and seasonal personnel.
CHAPTER 3
Organization and Functions of the Civil Service Commission
SECTION 10. Composition. — 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. Appointment of Chairman and Commissioners. — 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. Powers and Functions. — 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 work force 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. Duties and Responsibilities of the Chairman. — 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. Membership of the Chairman in Boards. — 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. Duties and Responsibilities of the Members of the Commission. — 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. Offices in the Commission. — 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 law, 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. Organizational Structure. — 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.
CHAPTER 4
Interdepartment Relations
SECTION 18. Civil Service Assistance to Departments and Agencies. — Each Secretary
or head of office, agency, government-owned or controlled corporation with original
charter and local government shall be responsible for personnel administration in his
office which shall be in accordance with the provision relating to civil service embodied
in the Constitution, this Title and the rules, principles, standards, guidelines and
regulations established by the Commission. The Civil Service Commission shall,
whenever it deems it in the interest of the public service, organize in each department,
office, agency, government-owned or controlled corporation, and provincial and city
government a Civil Service Staff which shall be headed by an officer of the Commission.
The necessary staff personnel and office facilities and equipment shall be provided by the
department, government-owned or controlled corporation or local government where the
staff is established but the Commission may augment these with its own. The staff shall
serve as the principal liaison between the Civil Service and the Department concerned
and shall perform the following specific functions and those functions which may
hereafter be assigned to it by the Commission:
(1) Provide technical assistance in all aspects of personnel management;
(2) Monitor and audit periodically the personnel practices and performance of the
Department or agency concerned as well as those of public officers and employees
thereat;
(3) Determine agency compliance with Civil Service Law and rules; and
(4) In the performance of these functions, the staff shall welcome and receive from
the public any suggestions, observations and complaints pertaining to the conduct of
public officers and employees.
In the performance of their functions, the units so organized shall avail of the technical
assistance and guidelines of the Civil Service Commission.
SECTION 19. Council of Personnel Officers. — There shall be a Council of Personnel
Officers to be composed of chief personnel officers of the different executive
departments and of agencies with the category of department that the Chairman of the
Commission shall select for membership. Except for its Executive Officer who shall be
designated by the Chairman from among the appropriate officials in the Civil Service
Commission, the Council is authorized to elect such other officers from among its
members and to fix its own rules or procedures concerning attendance at meetings,
approval of policy declaration, and other business matters. Provisions for necessary
facilities and clerical assistance for the Council shall be made in the annual budget of the
Commission.
The Council shall have the following functions:
(1) Offer advice, upon request of the Secretary of a Department or the Commission,
in developing constructive policies, standards, procedures, and programs as well as on
matters relating to the improvement of personnel methods and to the solution of
personnel problems confronting the various departments and agencies of the government;
(2) Promote among the departments and agencies, through study and discussion,
uniform and consistent interpretation and application of personnel policies; and
(3) Serve as a clearing house of information and stimulate the use of methods of
personnel management that will contribute most to good government.
SECTION 20. Inspection and Audit. — The Commission, through its designated
representatives, shall conduct a periodic inspection and audit of the personnel
management program of each department, agency, province or city, in order to: (a)
determine compliance with the Civil Service law, rules and standards; (b) review
discharge of delegated authority; (c) make an adequate evaluation of the progress made
and problems encountered in the conduct of the merit system in the national and local
governments; (d) give advice and provide assistance in developing constructive policies,
standards and procedures, and (e) stimulate improvement in all areas of personnel
management.
Periodic inspection and audit will include an appraisal of personnel management
operations and activities relative to: (a) formulation and issuance of personnel policy; (b)
recruitment and selection of employees; (c) personnel action and employment status; (d)
career and employee development; (e) performance evaluation system; (f) employee
suggestions and incentive award; (g) employee relations and services; (h) discipline; (i)
personnel records and reporting; and (j) programs evaluation.
CHAPTER 5
Personnel Policies and Standards
SECTION 21. Recruitment and Selection of Employees. — (1) Opportunity for
government employment shall be open to all qualified citizens and positive efforts shall
be exerted to attract the best qualified to enter the service. Employees shall be selected on
the basis of fitness to perform the duties and assume the responsibilities of the positions.
(2) When a vacancy occurs in a position in the first level of the Career Service as
defined in Section 8, the employees in the department who occupy the next lower
positions in the occupational group under which the vacant position is classified, and in
other functionally related occupational groups and who are competent, qualified and with
the appropriate civil service eligibility shall be considered for promotion.
(3) When a vacancy occurs in a position in the second level of the Career Service as
defined in Section 8, the employees in the government service who occupy the next lower
positions in the occupational group under which the vacant position is classified and in
other functionally related occupational groups and who are competent, qualified and with
the appropriate civil service eligibility shall be considered for promotion.
(4) For purposes of this Section, each department or agency shall evolve its own
screening process, which may include tests of fitness, in accordance with standards and
guidelines set by the Commission. Promotion boards shall be formed to formulate criteria
for evaluation, conduct tests or interviews, and make systematic assessment of training
experience.
(5) If the vacancy is not filled by promotion as provided herein the same shall be
filled by transfer of present employees in the government service, by reinstatement, by
re-employment of persons separated through reduction in force, or by appointment of
persons with the civil service eligibility appropriate to the positions.
(6) A qualified next-in-rank employee shall have the right to appeal initially to the
Secretaries or heads of agencies or instrumentalities including government-owned or
controlled corporations with original charters, then to the Merit System Protection Board,
and finally to the Civil Service Commission an appointment made in favor of another
employee if the appellant is not satisfied with the written special reason or reasons given
by the appointing authority for such appointment; Provided, however, that the decision of
the Civil Service Commission may be reviewed on certiorari only by the Supreme Court
within thirty (30) days from receipt of the decision of the aggrieved party. For purposes
of this Section, "qualified next-in-rank" refers to an employee appointed on a permanent
basis to a position previously determined to be next-in-rank and who meets the
requirements for appointment thereto as previously determined by the appointing
authority and approved by the Commission.
(7) Qualification in an appropriate examination shall be required for appointment to
positions in the first and second levels in the career service in accordance with the Civil
Service rules, except as otherwise provided in this Title: Provided, That whenever there is
a civil service eligible actually available for appointment, no person who is not such an
eligible shall be appointed even in a temporary capacity to any vacant position in the
career service in the government or in any government-owned or controlled corporation
with original charter, except when the immediate filling of the vacancy is urgently
required in the public interest, or when the vacancy is not permanent, in which cases
temporary appointments of non-eligibles may be made in the absence of eligibles actually
and immediately available.
(8) The appropriate examinations herein referred to shall be those given by the
Commission and the different agencies: Provided, however, That nothing herein shall
affect those eligibilities acquired prior to the effectivity of the Civil Service Law:
Provided, further, That a person with a civil service eligibility acquired by successfully
passing an examination shall be qualified for a position requiring a lower eligibility if he
possesses the other requirements for appointment to such position.
SECTION 22. Qualification Standards. — (1) A qualification standard expresses the
minimum requirements for a class of positions in terms of education, training and
experience, civil service eligibility, physical fitness, and other qualities required for
successful performance. The degree of qualifications of an officer or employee shall be
determined by the appointing authority on the basis of the qualification standard for the
particular position.
Qualification standards shall be used as basis for civil service examinations for positions
in the career service, as guides in appointment and other personnel actions, in the
adjudication of protested appointments, in determining training needs, and as aid in the
inspection and audit of the agencies' personnel work programs.
It shall be administered in such manner as to continually provide incentives to officers
and employees towards professional growth and foster the career system in the
government service.
(2) The establishment, administration and maintenance of qualification standards
shall be the responsibility of the department or agency, with the assistance and approval
of the Civil Service Commission and in consultation with the Wage and Position
Classification Office.
SECTION 23. Release of Examination Results. — The results of any particular civil
service examination held in a number of places on the same date shall be released
simultaneously.
SECTION 24. Register of Eligibles. — The names of the competitors who pass an
examination shall be entered in a register of eligibles arranged in the order of their
general ratings and containing such information as the Commission may deem necessary.
SECTION 25. Cultural Communities. — In line with the national policy to facilitate the
integration of the members of cultural communities and accelerate the development of the
areas occupied by them, the Commission shall give special civil service examinations to
qualify them for appointment in the civil service.
SECTION 26. Personnel Actions. — All appointments in the career service shall be made
only according to merit and fitness, to be determined as far as practicable by competitive
examinations. A non-eligible shall not be appointed to any position in the civil service
whenever there is a civil service eligible actually available for and ready to accept
appointment.
As used in this Title, any action denoting the movement or progress of personnel in the
civil service shall be known as personnel action. Such action shall include appointment
through certification, promotion, transfer, reinstatement, re-employment, detail,
reassignment, demotion, and separation. All personnel actions shall be in accordance with
such rules, standards, and regulations as may be promulgated by the Commission.
(1) Appointment through certification. An appointment through certification to a
position in the civil service, except as herein otherwise provided, shall be issued to a
person who has been selected from a list of qualified persons certified by the Commission
from an appropriate register of eligibles, and who meets all the other requirements of the
position.
All such persons must serve a probationary period of six months following their original
appointment and shall undergo a thorough character investigation in order to acquire
permanent civil service status. A probationer may be dropped from the service for
unsatisfactory conduct or want of capacity any time before the expiration of the
probationary period: Provided, That such action is appealable to the Commission.
(2) Promotion. A promotion is a movement from one position to another with an
increase in duties and responsibilities as authorized by law and usually accompanied by
an increase in pay. The movement may be from one department or agency to another or
from one organizational unit to another in the same department or agency.
(3) Transfer. A transfer is a movement from one position to another which is of
equivalent rank, level, or salary without break in service involving the issuance of an
appointment.
It shall not be considered disciplinary when made in the interest of public service, in
which case, the employee concerned shall be informed of the reasons therefor. If the
employee believes that there is no justification for the transfer, he may appeal his case to
the Commission.
The transfer may be from one department or agency to another or from one
organizational unit to another in the same department or agency: Provided, however, That
any movement from the non-career service to the career service shall not be considered a
transfer.
(4) Reinstatement. Any person who has been permanently appointed to a position in
the career service and who has, through no delinquency or misconduct, been separated
therefrom, may be reinstated to a position in the same level for which he is qualified.

(5) Reemployment. Names of persons who have been appointed permanently to

positions in the career service and who have been separated as a result of reduction in
force or reorganization, shall be entered in a list from which selection for reemployment
shall be made.
(6) Detail. A detail is the movement of an employee from one agency to another
without the issuance of an appointment and shall be allowed, only for a limited period in
the case of employees occupying professional, technical and scientific positions. If the
employee believes that there is no justification for the detail, he may appeal his case to
the Commission. Pending appeal, the decision to detail the employee shall be executory
unless otherwise ordered by the Commission.
(7) Reassignment. An employee may be reassigned from one organizational unit to
another in the same agency: Provided, That such reassignment shall not involve a
reduction in rank, status or salary.
SECTION 27. Employment Status. — Appointment in the career service shall be
permanent or temporary.
(1) Permanent status. A permanent appointment shall be issued to a person who
meets all the requirements for the positions to which he is being appointed, including the
appropriate eligibility prescribed, in accordance with the provisions of law, rules and
standards promulgated in pursuance thereof.
(2) Temporary appointment. In the absence of appropriate eligibles and it becomes
necessary in the public interest to fill a vacancy, a temporary appointment shall be issued
to a person who meets all the requirements for the position to which he is being appointed
except the appropriate civil service eligibility: Provided, That such temporary
appointment shall not exceed twelve months, but the appointee may be replaced sooner if
a qualified civil service eligible becomes available.
SECTION 28. Salary increase or Adjustment. — Adjustments in salaries as a result of
increase in pay levels or upgrading of positions which do not involve a change in
qualification requirements shall not require new appointments except that copies of the
salary adjustment notices shall be submitted to the Commission for record purposes.
SECTION 29. Reduction in Force. — Whenever it becomes necessary because of lack of
work or funds or due to a change in the scope or nature of an agency's program, or as a
result of reorganization, to reduce the staff of any department or agency, those in the
same group or class of positions in one or more agencies within the particular department
or agency wherein the reduction is to be effected, shall be reasonably compared in terms
of relative fitness, efficiency and length of service, and those found to be least qualified
for the remaining positions shall be laid off.
SECTION 30. Career and Personnel Development. — The development and retention of
a competent and efficient work force in the public service is a primary concern of
government. It shall be the policy of the government that a continuing program of career
and personnel development be established for all government employees at all levels. An
integrated national plan for career and personnel development shall serve as the basis for
all career and personnel development activities in the government.
SECTION 31. Career and Personnel Development Plans. — Each department or agency
shall prepare a career and personnel development plan which shall be integrated into a
national plan by the Commission. Such career and personnel development plans which
shall include provisions on merit promotions, performance evaluation, in-service training,
including overseas and local scholarships and training grants, job rotation, suggestions
and incentive award systems, and such other provisions for employees' health, welfare,
counseling recreation and similar services.
SECTION 32. Merit Promotion Plans. — Each department or agency shall establish
merit promotion plans which shall be administered in accordance with the provisions of
the Civil Service law and the rules, regulations and standards to be promulgated by the
Commission. Such plans shall include provisions for a definite screening process, which
may include tests of fitness, in accordance with standards and guidelines set by the
Commission. Promotion Boards may be organized subject to criteria drawn by the
Commission.
SECTION 33. Performance Evaluation System. — There shall be established a
performance evaluation system, which shall be administered in accordance with rules,
regulations and standards, promulgated by the Commission for all officers and employees
in the career service. Such performance evaluation system shall be administered in such
manner as to continually foster the improvement of individual employee efficiency and
organizational effectiveness.
Each department or agency may, after consultation with the Commission, establish and
use one or more performance evaluation plans appropriate to the various groups of
positions in the department or agency concerned. No performance evaluation shall be
given, or used as a basis for personnel action, except under an approved performance
evaluation plan: Provided, That each employee shall be informed periodically by his
supervisor of his performance evaluation.
SECTION 34. Responsibility for Training. — The Commission shall be responsible for
the coordination and integration of a continuing program of personnel development for
all government personnel in the first and second levels.
Central staff agencies and specialized institutes shall conduct continuing centralized
training for staff specialists from the different agencies. However, in those cases where
there is sufficient number of participants to warrant training at department or agency or
local government levels, such central staff agencies and specialized institutes shall render
the necessary assistance, and consultative services.
To avoid duplication of effort and overlapping of training functions, the following
functional responsibilities are assigned:
(1) Public and private colleges and universities and similar institutions shall be
encouraged to organize and carry out continuing programs of executive development.
(2) The Commission, the Commission on Audit, the Department of Budget and
Management, the General Services Administration, and other central staff agencies shall
conduct centralized training and assist in the training program of the Departments or
agencies along their respective functional areas of specialization.
(3) In coordination with the Commission, the Department of Local Government and
Community Development shall undertake local government training programs.
(4) In coordination with the Commission, each department or agency, province or
city shall establish, maintain and promote a systematic plan of action for personnel
training at all levels in accordance with standards laid down by the Commission. It shall
maintain appropriate training staffs and make full use of available training facilities.
Whenever it deems it necessary, the Commission shall take the initiative in undertaking
programs for personnel development.
SECTION 35. Employee Suggestions and incentive Award System. — There shall be
established a government-wide employee suggestions and incentive awards system which
shall be administered under such rules, regulations, and standards as may be promulgated
by the Commission.
In accordance with rules, regulations, and standards promulgated by the Commission, the
President or the head of each department or agency is authorized to incur whatever
necessary expenses involved in the honorary recognition of subordinate officers and
employees of the government who by their suggestions, inventions, superior
accomplishment, and other personal efforts contribute to the efficiency, economy, or
other improvement of government operations, or who perform such other extraordinary
acts or services in the public interest in connection with, or in relation to, their official
employment.
SECTION 36. Personnel Relations. — (1) It shall be the concern of the Commission to
provide leadership and assistance in developing employee relations programs in the
department or agencies.
(2) Every Secretary or head of agency shall take all proper steps toward the creation
of an atmosphere conducive to good supervisor-employee relations and the improvement
of employee morale.
SECTION 37. Complaints and Grievances. — Employees shall have the right to present
their complaints or grievances to management and have them adjudicated as
expeditiously as possible in the best interest of the agency, the government as a whole,
and the employee concerned. Such complaint or grievances shall be resolved at the
lowest possible level in the department or agency, as the case may be, and the employee
shall have the right to appeal such decision to higher authorities.
Each department or agency shall promulgate rules and regulations governing expeditious,
fair and equitable adjustment of employees' complaints or grievances in accordance with
the policies enunciated by the Commission.
In case any dispute remains unresolved after exhausting all the available remedies under
existing laws and procedures, the parties may jointly refer the dispute to the Public Sector
Labor Management Council constituted under section 46, for appropriate action.
CHAPTER 6
Right to Self-Organization
SECTION 38. Coverage. — (1) All government employees, including those in
government-owned or controlled corporations with original charters, can form, join or
assist employees' organizations of their own choosing for the furtherance and protection
of their interests. They can also form, in conjunction with appropriate government
authorities, labor-management committees, work councils and other forms of workers'
participation schemes to achieve the same objectives.
(2) The provisions of this Chapter shall not apply to the members of the Armed
Forces of the Philippines, including police officers, policemen, firemen and jail guards.
SECTION 39. Ineligibility of High-Level Employees to Join Rank-and-File Employees'
Organization. — High-level employees whose functions are normally considered as
policy-making or managerial or whose duties are of highly confidential nature shall not
be eligible to join the organization of rank-and-file government employees.
SECTION 40. Protection of the Right to Organize. — (1) Government employees shall
not be discriminated against in respect of their employment by reason of their
membership in employees' organizations or participation in the normal activities of their
organizations. Their employment shall not be subject to the condition that they shall not
join or shall relinquish their membership in the employees' organizations.
(2) Government authorities shall not interfere in the establishment, functioning or
administration of government employees' organizations through acts designed to place
such organizations under the control of government authority.
SECTION 41. Registration of Employees' Organization. — Government employees'
organizations shall register with the Civil Service Commission and the Department of
Labor and Employment. The application shall be filed with the Bureau of Labor
Relations of the Department which shall process the same in accordance with the
provisions of the Labor Code of the Philippines. Applications may also be filed with the
Regional Offices of the Department of Labor and Employment which shall immediately
transmit the said applications to the Bureau of Labor Relations within three (3) days from
receipt thereof.
SECTION 42. Certificate of Registration. — Upon approval of the application, a
registration certificate shall be issued to the organization recognizing it as a legitimate
employees' organization with the right to represent its members and undertake activities
to further and defend its interests. The corresponding certificates of registration shall be
jointly approved by the Chairman of the Civil Service Commission and the Secretary of
Labor and Employment.
SECTION 43. Appropriate Organizational Unit. — The appropriate organizational unit
shall be the employer's unit consisting of rank-and-file employees unless circumstances
otherwise require.
SECTION 44. Sole and Exclusive Employees' Representatives. — (1) The duly
registered employees' organization having the support of the majority of the employees in
the appropriate organizational unit shall be designated as the sole and exclusive
representative of the employees.
(2) A duly registered employees' organization shall be accorded voluntary recognition
upon a showing that no other employees' organization is registered or is seeking
registration, based on the records of the Bureau of Labor Relations, and that the said
organization has the majority support of the rank-and-file employees in the organizational
unit.
(3) Where there are two or more duly registered employees' organizations in the
appropriate organizational unit, the Bureau of Labor Relations shall, upon petition, order
the conduct of a certification election and shall certify the winner as the exclusive
representative of the rank-and-file employees in said organizational unit.
SECTION 45. The Public Sector Labor-Management Council. — A Public Sector Labor-
Management Council is hereby constituted to be composed of the following: The
Chairman of the Civil Service Commission, as Chairman; the Secretary of Labor and
Employment, as Vice-Chairman; and the Secretary of Finance, the Secretary of Justice
and the Secretary of Budget and Management, as members.
The Council shall implement and administer the provisions of this Chapter. For this
purpose, the Council shall promulgate the necessary rules and regulations to implement
this Chapter.
CHAPTER 7
Discipline
SECTION 46. Discipline: General Provisions. — (a) No officer or employee in the Civil
Service shall be suspended or dismissed except for cause as provided by law and after
due process.
(b) The following shall be grounds for disciplinary action:
(1) Dishonesty;
(2) Oppression;
(3) Neglect of duty;
(4) Misconduct;
(5) Disgraceful and immoral conduct;
(6) Being notoriously undesirable;
(7) Discourtesy in the course of official duties;
(8) Inefficiency and incompetence in the performance of official duties;
(9) Receiving for personal use of a fee, gift or other valuable thing in the course of
official duties or in connection therewith when such fee, gift, or other valuable thing is
given by any person in the hope or expectation of receiving a favor or better treatment
than that accorded other persons, or committing acts punishable under the anti-graft laws;
(10) Conviction of a crime involving moral turpitude;
(11) Improper or unauthorized solicitation of contributions from subordinate
employees and by teachers or school officials from school children;
(12) Violation of existing Civil Service Law and rules or reasonable office regulations;
(13) Falsification of official document;
(14) Frequent unauthorized absences or tardiness in reporting for duty, loafing or
frequent unauthorized absence from duty during regular office hours;
(15) Habitual drunkenness;
(16) Gambling prohibited by law;
(17) Refusal to perform official duty or render overtime service;
(18) Disgraceful, immoral or dishonest conduct prior to entering the service;
(19) Physical or mental incapacity or disability due to immoral or vicious habits;
(20) Borrowing money by superior officers from subordinates or lending by
subordinates to superior officers;
(21) Lending money at usurious rates of interest;
(22) Willful failure to pay just debts or willful failure to pay taxes due to the
government;
(23) Contracting loans of money or other property from persons with whom the office
of the employee concerned has business relations;
(24) Pursuit of private business, vocation or profession without the permission
required by Civil Service rules and regulations;
(25) Insubordination;
(26) Engaging directly or indirectly in partisan political activities by one holding a
non-political office;
(27) Conduct prejudicial to the best interest of the service;
(28) Lobbying for personal interest or gain in legislative halls or offices without
authority;
(29) Promoting the sale of tickets in behalf of private enterprises that are not intended
for charitable or public welfare purposes and even in the latter cases if there is no prior
authority;
(30) Nepotism as defined in Section 60 of this Title.
(c) Except when initiated by the disciplining authority, no complaint against a civil
service official or employee shall be given due course unless the same is in writing and
subscribed and sworn to by the complainant.
(d) In meting out punishment, the same penalties shall be imposed for similar
offenses and only one penalty shall be imposed in each case. The disciplining authority
may impose the penalty of removal from the service, demotion in rank, suspension for
not more than one year without pay, fine in an amount not exceeding six months' salary,
or reprimand.
SECTION 47. Disciplinary Jurisdiction. — (1) The Commission shall decide upon appeal
all administrative disciplinary cases involving the imposition of a penalty of suspension
for more than thirty days, or fine in an amount exceeding thirty days' salary, demotion in
rank or salary or transfer, removal or dismissal from office. A complaint may be filed
directly with the Commission by a private citizen against a government official or
employee in which case it may hear and decide the case or it may deputize any
department or agency or official or group of officials to conduct the investigation. The
results of the investigation shall be submitted to the Commission with recommendation as
to the penalty to be imposed or other action to be taken.
(2) The Secretaries and heads of agencies and instrumentalities, provinces, cities and
municipalities shall have jurisdiction to investigate and decide matters involving
disciplinary action against officers and employees under their jurisdiction. Their
decisions shall be final in case the penalty imposed is suspension for not more than thirty
days or fine in an amount not exceeding thirty days' salary. In case the decision rendered
by a bureau or office head is appealable to the Commission, the same may be initially
appealed to the department and finally to the Commission and pending appeal, the same
shall be executory except when the penalty is removal, in which case the same shall be
executory only after confirmation by the Secretary concerned.
(3) An investigation may be entrusted to regional director or similar officials who
shall make the necessary report and recommendation to the chief of bureau or office or
department within the period specified in Paragraph (4) of the following Section.
(4) An appeal shall not stop the decision from being executory, and in case the
penalty is suspension or removal, the respondent shall be considered as having been
under preventive suspension during the pendency of the appeal in the event he wins an
appeal.
SECTION 48. Procedures in Administrative Cases Against Non-Presidential Appointees.
— (1) Administrative proceedings may be commenced against a subordinate officer or
employee by the Secretary or head of office of equivalent rank, or head of local
government, or chiefs of agencies, or regional directors, or upon sworn, written complaint
of any other person.
(2) In the case of a complaint filed by any other persons, the complainant shall submit
sworn statements covering his testimony and those of his witnesses together with his
documentary evidence. If on the basis of such papers a prima facie case is found not to
exist, the disciplining authority shall dismiss the case. If a prima facie case exists, he shall
notify the respondent in writing, of the charges against the latter, to which shall be
attached copies of the complaint, sworn statements and other documents submitted, and
the respondent shall be allowed not less than seventy-two hours after receipt of the
complaint to answer the charges in writing under oath, together with supporting sworn
statements and documents, in which he shall indicate whether or not he elects a formal
investigation if his answer is not considered satisfactory. If the answer is found
satisfactory, the disciplining authority shall dismiss the case.
(3) Although a respondent does not request a formal investigation, one shall
nevertheless be conducted when from the allegations of the complaint and the answer of
the respondent, including the supporting documents, the merits of the case cannot be
decided judiciously without conducting such an investigation.
(4) The investigation shall be held not earlier than five days nor later than ten days
from the date of receipt of respondent's answer by the disciplining authority, and shall be
finished within thirty days from the filing of the charges, unless the period is extended by
the Commission in meritorious cases. The decision shall be rendered by the disciplining
authority within thirty days from the termination of the investigation or submission of the
report of the investigator, which report shall be submitted within fifteen days from the
conclusion of the investigation.
(5) The direct evidence for the complainant and the respondent shall consist of the
sworn statement and documents submitted in support of the complaint or answer, as the
case may be, without prejudice to the presentation of additional evidence deemed
necessary but was unavailable at the time of the filing of the complaint or answer, upon
which the cross-examination, by respondent and the complainant, respectively, shall be
based. Following cross-examination, there may be redirect and recross-examination.
(6) Either party may avail himself of the services of counsel and may require the
attendance of witnesses and the production of documentary evidence in his favor through
the compulsory process of subpoena or subpoena duces tecum.
(7) The investigation shall be conducted only for the purpose of ascertaining the truth
and without necessarily adhering to technical rules applicable in judicial proceedings. It
shall be conducted by the disciplining authority concerned or his authorized
representative.
The phrase "any other party" shall be understood to be a complainant other than those
referred to in subsection (a) hereof.
SECTION 49. Appeals. — (1) Appeals, where allowable, shall be made by the party
adversely affected by the decision within fifteen days from receipt of the decision unless
a petition for reconsideration is seasonably filed, which petition shall be decided within
fifteen days. Notice of the appeal shall be filed with the disciplining office, which shall
forward the records of the case, together with the notice of appeal, to the appellate
authority within fifteen days from filing of the notice of appeal, with its comment, if any.
The notice of appeal shall specifically state the date of the decision appealed from and the
date of receipt thereof. It shall also specifically set forth clearly the grounds relied upon
for excepting from the decision.
(2) A petition for reconsideration shall be based only on any of the following
grounds: (a) new evidence has been discovered which materially affects the decision
rendered; (b) the decision is not supported by the evidence on record; or (c) errors of law
or irregularities have been committed which are prejudicial to the interest of the
respondent: Provided, That only one petition for reconsideration shall be entertained.
SECTION 50. Summary Proceedings. — No formal investigation is necessary and the
respondent may be immediately removed or dismissed if any of the following
circumstances is present:
(1) When the charge is serious and the evidence of guilt is strong;
(2) When the respondent is a recidivist or has been repeatedly charged and there is
reasonable ground to believe that he is guilty of the present charge; and
(3) When the respondent is notoriously undesirable.
Resort to summary proceedings by the disciplining authority shall be done with utmost
objectivity and impartiality to the end that no injustice is committed: Provided, That
removal or dismissal except those by the President, himself or upon his order, may be
appealed to the Commission.
SECTION 51. Preventive Suspension. — The proper disciplining authority may
preventively suspend any subordinate officer or employee under his authority pending an
investigation, if the charge against such officer or employee involves dishonesty,
oppression or grave misconduct, or neglect in the performance of duty, or if there are
reasons to believe that the respondent is guilty of charges which would warrant his
removal from the service.
SECTION 52. Lifting of Preventive Suspension Pending Administrative Investigation. —
When the administrative case against the officer or employee under preventive
suspension is not finally decided by the disciplining authority within the period of ninety
(90) days after the date of suspension of the respondent who is not a presidential
appointee, the respondent shall be automatically reinstated in the service: Provided, That
when the delay in the disposition of the case is due to the fault, negligence or petition of
the respondent, the period of delay shall not be counted in computing the period of
suspension herein provided.
SECTION 53. Removal of Administrative Penalties or Disabilities. — In meritorious
cases and upon recommendation of the Commission, the President may commute or
remove administrative penalties or disabilities imposed upon officers or employees in
disciplinary cases, subject to such terms and conditions as he may impose in the interest
of the service.
CHAPTER 8
Prohibitions
SECTION 54. Limitation on Appointment. — (1) No elective official shall be eligible for
appointment or designation in any capacity to any public office or position during his
tenure.
(2) No candidate who has lost in any election shall, within one year after election, be
appointed to any office in the Government or any government-owned or controlled
corporations or in any of its subsidiaries.
(3) Unless otherwise allowed by law or by the primary functions of his position, no
appointive official shall hold any other office or employment in the Government or any
subdivision, agency or instrumentality thereof, including government-owned or
controlled corporations or their subsidiaries.
SECTION 55. Political Activity. — No officer or employee in the Civil Service including
members of the Armed Forces, shall engage directly or indirectly in any partisan political
activity or take part in any election except to vote nor shall he use his official authority or
influence to coerce the political activity of any other person or body. Nothing herein
provided shall be understood to prevent any officer or employee from expressing his
views on current political problems or issues, or from mentioning the names of
candidates for public office whom he supports: Provided, That public officers and
employees holding political offices may take part in political and electoral activities but it
shall be unlawful for them to solicit contributions from their subordinates or subject them
to any of the acts involving subordinates prohibited in the Election Code.
SECTION 56. Additional or Double Compensation. — No elective or appointive public
officer or employee shall receive additional or double compensation unless specifically
authorized by law nor accept without the consent of the President, any present,
emolument, office, or title of any kind from any foreign state.
Pensions and gratuities shall not be considered as additional, double, or indirect
compensation.
SECTION 57. Limitations on Employment of Laborers. — Laborers, whether skilled,
semi-skilled or unskilled, shall not be assigned to perform clerical duties.
SECTION 58. Prohibition on Detail or Reassignment. — No detail or reassignment
whatever shall be made within three (3) months before any election.
SECTION 59. Nepotism. — (1) All appointments in the national, provincial, city and
municipal governments or in any branch or instrumentality thereof, including
government-owned or controlled corporations, made in favor of a relative of the
appointing or recommending authority, or of the chief of the bureau or office, or of the
persons exercising immediate supervision over him, are hereby prohibited.
As used in this Section, the word "relative" and members of the family referred to are
those related within the third degree either of consanguinity or of affinity.
(2) The following are exempted from the operation of the rules on nepotism: (a)
persons employed in a confidential capacity, (b) teachers, (c) physicians, and (d)
members of the Armed Forces of the Philippines: Provided, however, That in each
particular instance full report of such appointment shall be made to the Commission.
The restriction mentioned in subsection (1) shall not be applicable to the case of a
member of any family who, after his or her appointment to any position in an office or
bureau, contracts marriage with someone in the same office or bureau, in which event the
employment or retention therein of both husband and wife may be allowed.
(3) In order to give immediate effect to these provisions, cases of previous
appointments which are in contravention hereof shall be corrected by transfer, and
pending such transfer, no promotion or salary increase shall be allowed in favor of the
relative or relatives who were appointed in violation of these provisions.
CHAPTER 9
Leave of Absence
SECTION 60. Leave of Absence. — Officers and employees in the Civil Service shall be
entitled to leave of absence, with or without pay, as may be provided by law and the rules
and regulations of the Civil Service Commission in the interest of the service.
CHAPTER 10
Miscellaneous Provisions
SECTION 61. Examining Committee, Special Examiners and Special Investigators. —
Subject to approval by the proper head of a department or agency, the Commission may
select suitable persons in the government service to act as members of examining
committees, special examiners or special investigators. Such person shall be designated
examiners or investigators of the Commission and shall perform such duties as the
Commission may require, and in the performance of such duties they shall be under its
exclusive control. Examining committees, special examiners or special investigators so
designated may be given allowances or per diems for their services, to be paid out of the
funds of, and at a rate to be determined by, the Commission.
SECTION 62. Fees. — The Commission shall collect and charge fees for civil service
examinations, certifications of civil service ratings, service records, and other civil
service matters, training courses, seminars, workshops in personnel management and
other civil service matters. For this purpose, the Commission shall prescribe standard and
reasonable rates for such examinations, certifications, training courses, seminars, and
workshops: Provided, That no examination fees shall be collected in examinations given
for the selection of scholars.
SECTION 63. Income. — The income of the Commission from fees, costs for services it
may assess and levy, and such other proceeds generated in the performance of its
functions shall be directly utilized by the Commission for its expenses.
SECTION 64. Authority of Officers to Administer Oaths, Take Testimony, Prosecute and
Defend Cases in Court. — Members of the Commission, chiefs of offices, and other
officers and employees of the Commission designated in writing by the Chairman may
administer such oath as may be necessary in the transactions of official business and
administer oaths and take testimony in connection with any authorized investigation.
Attorneys of the Commission may prosecute and defend cases in connection with the
functions of the Commission before any court or tribunal.
SECTION 65. Liability of Appointing Authority. — No person employed in the Civil
Service in violation of the Civil Service Law and rules shall be entitled to receive pay
from the government; but the appointing authority responsible for such unlawful
employment shall be personally liable for the pay that would have accrued had the
employment been lawful, and the disbursing officials shall make payment to the
employee of such amount from the salary of the officers so liable.
SECTION 66. Liability of Disbursing Officers. — Except as may otherwise be provided
by law, it shall be unlawful for a treasurer or other fiscal officer to draw or retain from
the salary due an officer or employee any amount for contribution or payment of
obligations other than those due the government or its instrumentalities.
SECTION 67. Penal Provision. — Whoever makes any appointment or employs any
person in violation of any provision of this Title or the rules made thereunder or whoever
commits fraud, deceit or intentional misrepresentation of material facts concerning other
civil service matters, or whoever violates, refuses or neglects to comply with any of such
provisions or rules, shall upon conviction be punished by a fine not exceeding one
thousand pesos or by imprisonment not exceeding six (6) months, or both such fine and
imprisonment in the discretion of the court.
SUBTITLE B
The Commission on Audit
CHAPTER 1
General Provisions
SECTION 1. Declaration of Policy. — All resources of the government shall be
managed, expended or utilized in accordance with law and regulations and safeguarded
against loss or wastage through illegal or improper disposition to ensure efficiency,
economy and effectiveness in the operations of government. The responsibility to take
care that such policy is faithfully adhered to rests directly with the chief or head of the
government agency concerned.
SECTION 2. Definition of Terms. — Unless the context otherwise requires, when used
in this Title:
(1) "Fund" is a sum of money or other resources set aside for the purpose of carrying
out specific activities or attaining certain objectives in accordance with special
regulations, restrictions, or limitations, and constitutes an independent fiscal and
accounting entity.
(2) "Government funds" includes public moneys of every sort and other resources
pertaining to any agency of the Government.
(3) "Revenue funds" comprises all funds deprived from the income of any agency of
the Government and available for appropriation or expenditure in accordance with law.
(4) "Trust funds" refers to funds which have come officially into the possession of
any agency of the Government or of a public officer as trustee, agent, or administrator, or
which have been received for the fulfillment of some obligation.
(5) "Depository funds" comprises funds over which the officer accountable therefor
may retain control for the lawful purposes for which they came into his possession. It
embraces moneys in any and all depositories.
(6) "Depository" refers to any financial institution lawfully authorized to receive
government moneys upon deposit.
(7) "Resources" refers to the actual assets of any agency of the Government such as
cash, instruments representing or convertible to money, receivables, lands, buildings, as
well as contingent assets, such as estimated revenues applying to the current fiscal period
not accrued or collected, and bonds authorized and unissued.
(8) "Government agency" or "agency of the government," or "agency" refers to any
department, bureaus or office of the National Government, or any of its branches and
instrumentalities, or any political subdivision, as well as any government-owned or
controlled corporation, including its subsidiaries, or other self-governing board or
commission of the Government.
CHAPTER 2
Organization of the Commission on Audit
SECTION 3. The Commission Proper. — The Commission Proper shall be composed
of the Chairman and two Commissioners. It shall sit as a body to formulate policies,
promulgate rules and regulations, and prescribe standards governing the discharge of its
powers and functions.
SECTION 4. The Chairman. — The Chairman shall act as Presiding Officer of the
Commission Proper and Chief Executive Officer of the Commission. The Chairman may
be assisted by the commissioners in the general administration of the Commission. He
shall perform the following duties:
(1) Control and supervise the general administration of the commission;
(2) Direct and manage the implementation and execution of policies, standards, rules
and regulations of the commission;
(3) Control and supervise the audit of highly technical or confidential transactions or
accounts of any government agency; and
(4) Perform such other related functions as may be assigned from time to time by the
Chairman.
SECTION 5. Offices of the Commissioners. — There shall be two (2) Commissioners
who shall assist the Chairman, upon proper delegation in the general administration of the
Commission. They shall assist in the review and evaluation of existing policies as well as
in the formulation of new ones.
SECTION 6. The Commission Secretariat. — The Commission Secretariat shall be
headed by the Secretary to the Commission who shall have the privileges of a COA
service chief. The Commission Secretariat shall perform the following functions:
(1) Prepare the agenda for the sessions of the Commission Proper;
(2) Prepare and keep the minutes of all sessions, hearings and conferences of the
Commission Proper;
(3) Maintain the records of the Commission Proper; and
(4) Perform such related functions as may be assigned by the Chairman of the
Commission Proper.
CHAPTER 3
Offices
SECTION 7. Central Offices. — 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. Auditing Units in Regional Offices: Structure and Functions. — 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. Auditing Units in Government Agencies: Structure and Functions. — 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.
CHAPTER 4
Jurisdiction, Powers and Functions of the Commission
SECTION 10. Statement of Objectives. — In keeping with the constitutional mandate,
the Commission adheres to the following objectives:
(1) Determine whether or not the fiscal responsibility that rests directly with the head
of the government agency has been properly and effectively discharged;
(2) Develop and implement a comprehensive audit program that shall encompass an
examination of financial transactions, accounts and reports, including evaluation of
compliance with applicable laws and regulations;
(3) Institute control measures through the promulgation of auditing and accounting
rules and regulations governing the receipts, disbursements, and uses of funds and
property, consistent with the total economic development efforts of the Government;
(4) Promulgate auditing and accounting rules and regulations so as to facilitate the
keeping, and enhance the information value of the accounts of the Government;
(5) Institute measures designed to preserve and ensure the independence of its
representatives; and
(6) Endeavor to bring its operations closer to the people by the delegation of authority
through decentralization, consistent with the provisions of the Constitution and the laws.
SECTION 11. General Jurisdiction. — (1) The Commission on Audit shall have the
power, authority, and duty to examine, audit, and settle all accounts pertaining to the
revenue and receipts of, and expenditures or uses of funds and property, owned or held in
trust by, or pertaining to, the Government, or any of its subdivisions, agencies, or
instrumentalities, including government-owned or controlled corporations with original
charters, and on a post-audit basis: (a) constitutional bodies, commissions and offices that
have been granted fiscal autonomy under this Constitution; (b) autonomous state colleges
and universities; (c) other government-owned or controlled corporations and their
subsidiaries; and (d) such non-governmental entities receiving subsidy or equity, directly
or indirectly, from or through the Government, which are required by law or the granting
institution to submit to such audit as a condition of subsidy or equity. However, where
the internal control system of the audited agencies is inadequate, the Commission may
adopt such measures, including temporary or special pre-audit, as are necessary and
appropriate to correct the deficiencies. 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.
(2) The Commission shall have exclusive authority, subject to the limitations in this
Article, to define the scope of its audit and examination, establish the techniques and
methods required therefor, and promulgate accounting and auditing rules and regulations,
including those for the prevention and disallowance of irregular, unnecessary, excessive,
extravagant, or unconscionable expenditures, or uses of government funds and properties.
SECTION 12. Appointing Power. — The Commission Proper shall appoint in
accordance with the Civil Service Law, the officials and employees of the Commission
whenever they are stationed or assigned.
SECTION 13. Examining Authority. — The Commission shall have authority to examine
books, papers, documents filed by individuals and corporations with, and which are in the
custody of, government offices in connection with government revenue collection
operations, for the sole purpose of ascertaining that all funds determined by the
appropriate agencies and collectible and due the Government have actually been
collected, except as otherwise provided in the Internal Revenue Code of 1977.
SECTION 14. Visitorial Authority. — (1) The Commission shall have visitorial authority
over non-government entities subsidized by the Government, those required to pay levies
or have government shares, those which have received counterpart funds from the
Government or are partly funded by donations through the Government. This authority,
however, shall pertain only to the audit of these funds or subsidies coming from or
through the Government; and
(2) Upon direction of the President, the Commission shall likewise exercise visitorial
authority over non-governmental entities whose loans are guaranteed by the Government,
provided that such authority shall pertain only to the audit of the government's contingent
liability.
SECTION 15. Fee for Audit and Other Services. — (1) The Commission shall fix and
collect reasonable fees for the different services rendered to non-government entities that
shall be audited in connection with their dealings with the Government arising from
subsidiaries, counterpart funding by Government, or where audited records become the
basis for a government levy or share. Fees of this nature shall accrue to the General Fund
and shall be remitted to the Treasurer of the Philippines within ten (10) days following
the completion of the audit; and
(2) Whenever the Commission contracts with any government entity to render audit
and related services beyond the normal scope of such services, the Commission is
empowered to fix and collect reasonable fees. Such fees shall either be appropriated in
the agency's current budget, charged against its savings, or appropriated in its succeeding
year's budget. Remittance shall accrue to the General Fund and shall be made to the
Treasurer of the Philippines within the time provided for in the contract of service, or in
the billing rendered by the Commission.
SECTION 16. Deputization of Private Licensed Professionals to Assist Government
Auditors. — (1) The Commission may, when the exigencies of the service so require,
deputize and retain in the name of the Commission such certified public accountants and
other licensed professionals not in the public service as it may deem necessary to assist
government auditors in undertaking specialized audit engagements; and
(2) The deputized professionals shall be entitled to such compensation and
allowances as may be stipulated, subject to pertinent rules and regulations on
compensation and fees.
SECTION 17. Government Contracts for Auditing, Accounting and Related Services. —
(1) No government agency shall enter into any contract with any private person or firm
for services to undertake studies and services relating to government auditing, including
services to conduct, for a fee, seminars or workshops for government personnel on these
topics, unless the proposed contract is first submitted to the Commission to enable it to
determine if it has the resources to undertake such studies or services. The Commission
may engage the services of experts from the public or private sectors in the conduct of
these studies; and
(2) Should the Commission decide not to undertake the study or service, it shall
nonetheless have the power to review the contract in order to determine the
reasonableness of its costs.
SECTION 18. Settlement of Accounts Between Agencies. — The Commission shall have
the power, under such regulations as it may prescribe, to authorize and enforce the
settlement of accounts subsisting between agencies of the Government.
SECTION 19. Collection of Indebtedness Due to the Government. — The Commission
shall, through proper channels, assist in the collection and enforcement of all debts and
claims, and the restitution of all funds or the replacement or payment as a reasonable
price of property, found to be due the Government, or any of its subdivisions, agencies or
instrumentalities, or any government-owned or controlled corporation or self-governing
board, commission or agency of the Government, in the settlement and adjustment of its
accounts. If any legal proceeding is necessary to that end, the Commission shall refer the
case to the Solicitor General, the Government Corporate Counsel, or the Legal Staff of
the Creditor Government Office or agency concerned to institute such legal proceeding.
The Commission shall extend full support in the litigation. All such moneys due and
payable shall bear interest at the legal rate from the date of written demand by the
Commission.
SECTION 20. Power to Compromise Claims. — (1) When the interest of the
Government so requires, the Commission may compromise or release in whole or in part,
any settled claim or liability to any government agency not exceeding ten thousand pesos
arising out of any matter or case before it or within its jurisdiction, and with the written
approval of the President, it may likewise compromise or release any similar claim or
liability not exceeding one hundred thousand pesos. In case the claim or liability exceeds
one hundred thousand pesos, the application for relief therefrom shall be submitted,
through the Commission and the President, with their recommendations, to the Congress;
and
(2) The Commission may, in the interest of the Government, authorize the charging
or crediting to an appropriate account in the National Treasury, small discrepancies
(overage or shortage) in the remittances to, and disbursements of, the National Treasury,
subject to the rules and regulations as it may prescribe.
SECTION 21. Retention of Money for Satisfaction of Indebtedness to Government. —
When any person is indebted to any government agency, the Commission may direct the
proper officer to withhold the payment of any money due such person or his estate to be
applied in satisfaction of the indebtedness.
SECTION 22. Authority to Examine Accounts of Public Utilities. — (1) The
Commission shall examine and audit the books, records and accounts of public utilities in
connection with the fixing of rates of every nature, or in relation to the proceedings of the
proper regulatory agencies, for purposes of determining franchise taxes;
(2) Any public utility refusing to allow an examination and audit of its books of
accounts and pertinent records, or offering unnecessary obstruction to the examination
and audit, or found guilty of concealing any material information concerning its financial
status shall be subject to the penalties provided by law; and
(3) During the examination and audit, the public utility concerned shall produce all
the reports, records, books of accounts and such other papers as may be required. The
Commission shall have the power to examine under oath any official or employee of the
said public utility.
SECTION 23. Submission of Papers Relative to Obligations. — (1) The Commission
shall have the power, for purposes of inspection, to require the submission of the original
of any order, deed, contract, or other document under which any collection, or payment
from, government funds may be made, together with any certificate, receipt, or other
evidence in connection therewith. If authenticated copy is needed for record purposes, the
copy shall upon demand be furnished;
(2) In the case of deeds to property purchased by any government agency, the
Commission shall require a certificate of title entered in favor of the Government or other
evidence satisfactory to it that the title is in the Government; and
(3) It shall be the duty of the officials or employees concerned, including those in
non-government entities under audit, or affected in the audit of government and non-
government entities, to comply with these requirements. Failure or refusal to do so
without justifiable cause shall be a ground for administrative disciplinary action as well
as for disallowing permanently a claim under examination, assessing additional levy or
government share, or withholding or withdrawing government funding or donations
through the Government.
SECTION 24. Investigatory and Inquisitorial Powers. — The Chairman or any
Commissioner, the Central Office Managers, the Regional Directors, the Auditors of any
government agency, and any other official or employee of the Commission specially
deputed in writing for the purpose by the Chairman shall, in compliance with the
requirement of due process, have the power to summon the parties to a case brought
before the Commission for resolution, issue subpoena and subpoena duces tecum,
administer oaths, and otherwise take testimony in any investigation or inquiry on any
matter within the jurisdiction of the Commission.
SECTION 25. Power to Punish Contempt. — The Commission shall have the power to
punish contempt provided for in the Rules of Court under the same procedure and with
the same penalties provided therein. Any violation of any final and executory decision,
order or ruling of the Commission shall constitute contempt of the Commission.
SECTION 26. Annual Report of the Commission. — (1) The Commission shall submit to
the President and the Congress not later than the last day of September of each year an
annual report on the financial condition and results of operation of all agencies of the
Government which shall include recommendations of measures necessary to improve the
efficiency and effectiveness of these agencies;
(2) To carry out the purposes of this section, the Chief Accountant or the official in
charge of keeping the accounts of government agency shall submit to the Commission
year-end trial balances and such other supporting or subsidiary statements as may be
required by the Commission not later than the fourteenth (14) day of February. Trial
balances returned by the Commission for revision due to non-compliance with
accounting rules and regulations shall be resubmitted within three days after the date of
receipt by the official concerned; and
(3) Failure on the part of any official or employee to comply with the provisions of
the immediately preceding paragraph shall cause the automatic suspension of the
payment of his salary and other emoluments until he shall have complied therewith. The
violation of these provisions for at least three (3) times shall subject the offender to
administrative disciplinary action.
SECTION 27. Statement of Monthly Receipts and Disbursements. — The Commission
shall forward to the Secretary of Finance, as soon as and within sixty (60) days after the
expiration of each month, a statement of all receipts of the national government of
whatever class, and payments of moneys made on warrants or otherwise during the
preceding month.
SECTION 28. Powers, Functions, Duties of Auditors as Representatives of the
Commission. — (1) The Auditors shall exercise such powers and functions as may be
authorized by the Commission in the examination, audit and settlement of the accounts,
funds, financial transactions and resources of the agencies under their respective audit
jurisdiction;
(2) A report of audit for each calendar year shall be submitted on the last working day
of February following the close of the year by the head of each auditing unit through the
Commission to the head or the governing body of the agency concerned, and copies
thereof shall be furnished the government officials concerned or authorized to receive
them. Subject to such rules and regulations as the Commission may prescribe, the report
shall set forth the scope of audit and shall include statements of financial conditions,
surplus or deficit analysis, operations, changes in financial position, and such comments
and information as may be necessary together with such recommendations with respect
thereto as may be advisable, including a report of any impairment of capital noted in the
audit. It shall also show specifically any program, expenditure, or other financial
transaction or undertaking observed in the course of the audit which in the opinion of the
auditor has been carried out or made without authority of law. The auditor shall render
such other reports as the Commission may require;
(3) In the performance of their respective audit functions as herein specified, the
auditors shall employ such auditing procedures and techniques as are determined by the
Commission under regulations that it may promulgate; and
(4) The auditors in all auditing units shall have the custody and be responsible for the
safekeeping and preservation of paid expense vouchers, journal vouchers, stubs of
treasury warrants or checks, reports of collections and disbursements and similar
documents, together with their respective supporting papers, under regulations of the
Commission.
SECTION 29. Check and Audit of Property or Supplies. — The auditor shall from time
to time conduct a careful and thorough check and audit of all property or supplies of the
agency to which he is assigned. Such check and audit shall not be confined to a mere
inspection and examination of the pertinent vouchers, inventories, and other papers but
shall include an ocular verification of the existence and condition of the property or
supplies. The recommendation of the auditor shall be embodied in the proper report.
SECTION 30. Annual Audit and Work Program. — Each Auditor who is head of an
auditing unit shall develop and devise an annual work program and the necessary audit
program for his unit in accordance with the regulations of the Commission.
SECTION 31. Seizure of Office by Auditor. — (1) The books, accounts, papers and cash
of any local treasurer or other accountable officer shall at all times be open to the
inspection of the Commission or its authorized representatives;
(2) In case an examination of the accounts of a local treasurer discloses a shortage in
cash which should be on hand, it shall be the duty of the examining officer to seize the
office and its contents, notify the Commission and the local chief executive, thereupon
immediately take full possession of the office and its contents, close and render his
accounts to the date of taking possession, and temporarily continue the public business of
such office; and
(3) The auditor who takes possession of the office of the local treasurer under this
section shall ipso facto supersede the local treasurer until the officer involved is restored,
or another person has been appointed or designated to the position or other provision has
been lawfully made for filling the office.
SECTION 32. Constructive Distraint of Property of Accountable Officer. — (1) Upon
discovery in audit of a shortage in the accounts of any accountable officer and upon a
finding of a prima facie case of malversation of public funds or property against him, in
order to safeguard the interest of the Government, the Commission may place under
constructive distraint personal property of the accountable officer concerned where there
is reasonable ground to believe that the said officer is retiring from the government
service or intends to leave the Philippines or remove his property therefrom or hide or
conceal his property;
(2) The constructive distraint shall be effected by requiring the accountable officer
concerned or any other person having possession or control of the property to accomplish
a receipt, in the form prescribed by the Commission, covering the property distrained and
obligate himself to preserve the same intact and unaltered and not to dispose of it in any
manner whatever without the express authority of the Commission; and
(3) In case the said accountable officer or other person having the possession and
control of the property sought to be placed under constructive distraint refuses or fails to
accomplish the receipt herein referred to, the representative of the Commission effecting
the constructive distraint shall proceed to prepare a list of such property and, in the
presence of two (2) witnesses, leave a copy thereof in the premises where the property
distrained is located, after which the said property shall be deemed to have been placed
under constructive distraint.
CHAPTER 5
Decisions of the Commission
SECTION 33. Appeal from Decision of Auditors. — Any person aggrieved by the
decision of an auditor of any government agency in the settlement of an account or claim
may, within six (6) months from receipts of a copy thereof, appeal in writing to the
Commission.
SECTION 34. Period for Rendering Decisions of the Commission. — The Commission
shall decide any case brought before it within sixty (60) days from the date of its
submission for resolution. If the account or claim involved in the case needs reference to
other persons or offices, or to a party interested, the period shall be counted from the time
the last comment necessary to a proper decision is received by it.
SECTION 35. Appeal from Decision of the Commission. — Any decision, order or
ruling of the Commission may be brought to the Supreme Court on certiorari by the
aggrieved party within thirty days from his receipt of a copy thereof in the manner
provided by law and the Rules of Court. When the decision, order or ruling adversely
affects the interest of any government agency, the appeal may be taken by the proper
head of that agency.
SECTION 36. Finality of Decision of the Commission or Any Auditor. — A decision of
the Commission or of any Auditor upon any matter within its or his jurisdiction, if not
appealed as herein provided, shall be final and executory.
SECTION 37. Opening and Revision of Settled Accounts. — (1) At any time before the
expiration of three (3) years after the settlement of any account by an auditor, the
Commission may motu proprio review and revise the account or settlement and certify a
new balance. For this purpose, it may require any account, vouchers or other papers
connected with the matter to be forwarded to it;
(2) When any settled account appears to be tainted with fraud, collusion, or error of
calculation, or when new and material evidence is discovered, the Commission may,
within three (3) years after the original settlement, open the account and, after a
reasonable time for reply or appearance of the party concerned, certify thereon a new
balance. An auditor may exercise the same power with respect to settled accounts
pertaining to the agencies under his audit jurisdiction; and
(3) Accounts once finally settled shall in no case be opened or reviewed except as
herein provided.
CHAPTER 6
Government Auditing and Accounting
SECTION 38. Definition of Government Auditing. — Government auditing is the
analytical and systematic examination and verification of financial transactions,
operations, accounts and reports of any government agency for the purpose of
determining their accuracy, integrity and authenticity, and satisfying the requirements of
law, rules and regulations.
SECTION 39. General Standards. — (1) The audit shall be performed by a person
possessed with adequate technical training and proficiency as auditor;
(2) In all matters relating to the audit work, the auditor shall maintain complete
independence, impartiality and objectivity and shall avoid any possible compromise of
his independence or any act which may create a presumption of lack of independence or
the possibility of undue influence in the performance of his duties; and
(3) The auditor shall exercise due professional care and be guided by applicable laws,
regulations and the generally accepted principles of accounting in the performance of the
audit work as well as in the preparation of audit and financial reports.
SECTION 40. Definition of Government Accounting. — Government accounting
includes the processes of analyzing, recording, classifying, summarizing and
communicating all transactions involving the receipt and dispositions of government
funds and property, and interpreting the results thereof.
SECTION 41. Objectives of Government Accounting. — Government accounting shall
aim to produce information concerning past operations and present conditions; provide a
basis for guidance for future operations; provide for control of the acts of public bodies
and officers in the receipt, disposition and utilization of funds and property; and report on
the financial position and the results of operations of government agencies for the
information of all persons concerned.
CHAPTER 7
Receipt and Disposition of Funds and Property
SECTION 42. Accounting for Money and Property Received by Public Officials. —
Except as may otherwise be specifically provided by law or competent authority, all
moneys and property officially received by a public officer in any capacity or upon any
occasion must be accounted for as government funds and government property.
Government property shall be taken up in the books of the agency concerned at
acquisition cost or an appraised value.
SECTION 43. Special, Fiduciary and Trust Funds. — Receipts shall be recorded as
income of Special, Fiduciary or Trust Funds or Funds other than the General Fund only
when authorized by law as implemented pursuant to law.
SECTION 44. Issuance of Official Receipts. — (1) No payment of any nature shall be
received by a collecting officer without immediately issuing an official receipt in
acknowledgment thereof. The receipt may be in the form of postage, internal revenue or
documentary stamps and the like, or officially numbered receipts, subject to proper
custody, accountability and audit; and
(2) Where mechanical devices are used to acknowledge cash receipts, the
Commission may approve, upon request, exemption from the use of accountable forms.
CHAPTER 8
Application of Appropriated Funds
SECTION 45. Disbursement of Government Funds. — (1) Revenue funds shall not be
paid out of any public treasury or depository except in pursuance of an appropriation law
or other specific statutory authority;
(2) Trust funds shall not be paid out of any public treasury or depository except in
fulfillment of the purpose for which the trust was created or funds received and upon
authorization of the legislative body, or head of any other agency of the government
having control thereof, and subject to pertinent budget laws, rules and regulations;
(3) National revenue and trust funds shall not be withdrawn from the National
Treasury except upon warrant or other instruments of withdrawal approved by the
Secretary of Finance as recommended by the Treasurer of the Philippines; and
(4) Temporary investment of investible cash in the National Treasury in any
securities issued by the National Government and its political subdivisions and
instrumentalities, including government-owned or controlled corporations as authorized
by the Secretary of Finance, shall not be construed as disbursements of funds.
SECTION 46. Appropriation Before Entering into Contract. — (1) No contract involving
the expenditure of public funds shall be entered into unless there is an appropriation
therefor, the unexpended balance of which, free of other obligations, is sufficient to cover
the proposed expenditure; and
(2) Notwithstanding this provision, contracts for the procurement of supplies and
materials to be carried in stock may be entered into under regulations of the Commission
provided that when issued, the supplies and materials shall be charged to the proper
appropriations account.
SECTION 47. Certificate Showing Appropriation to Meet Contract. — Except in the case
of a contract for personal service, for supplies for current consumption or to be carried in
stock not exceeding the estimated consumption for three (3) months, or banking
transactions of government-owned or controlled banks, no contract involving the
expenditure of public funds by any government agency shall be entered into or authorized
unless the proper accounting official of the agency concerned shall have certified to the
officer entering into the obligation that funds have been duly appropriated for the purpose
and that the amount necessary to cover the proposed contract for the current calendar year
is available for expenditure on account thereof, subject to verification by the auditor
concerned. The certificate signed by the proper accounting official and the auditor who
verified it, shall be attached to and become an integral part of the proposed contract, and
the sum so certified shall not thereafter be available for expenditure for any other purpose
until the obligation of the government agency concerned under the contract is fully
extinguished.
SECTION 48. Void Contract and Liability of Officer. — Any contract entered into
contrary to the requirements of the two (2) immediately preceding sections shall be void,
and the officer or officers entering into the contract shall be liable to the Government or
other contracting party for any consequent damage to the same extent as if the transaction
had been wholly between private parties.
SECTION 49. Countersigning of Warrants or Checks by Auditors. — No warrant or
check shall be paid by the Treasurer of the Philippines, local treasurer, or any government
depository unless it is countersigned by a duly authorized official of the Commission.
When, in the opinion of the Commission, the interest of the service so requires, the
warrant or check may be paid without the countersignature under such rules and
regulations as it may be prescribed from time to time.
CHAPTER 9
Accountability and Responsibility for Government Funds and Property
SECTION 50. Accountable Officers; Board Requirements. — (1) Every officer of any
government agency whose duties permit or require the possession or custody government
funds shall be accountable therefor and for safekeeping thereof in conformity with law;
and
(2) Every accountable officer shall be properly bonded in accordance with law.
SECTION 51. Primary and Secondary Responsibility. — (1) The head of any agency of
the Government is immediately and primarily responsible for all government funds and
property pertaining to his agency;
(2) Persons entrusted with the possession or custody of the funds or property under
the agency head shall be immediately responsible to him, without prejudice to the
liability of either party to the Government.
SECTION 52. General Liability for Unlawful Expenditures. — Expenditures of
government funds or uses of government property in violation of law or regulations shall
be a personal liability of the official or employee found to be directly responsible
therefor.
SECTION 53. Prohibition Against Pecuniary Interest. — No accountable or responsible
officer shall be pecuniarily interested, directly or indirectly, in any contract or transaction
of the agency in which he is such an officer.
CHAPTER 10
Miscellaneous Provisions
SECTION 54. Duty to Respect the Commission's Independence. — It shall be the duty of
every person to respect, protect and preserve the independence of the Commission.
SECTION 55. Administrative Disciplinary Action. — Subject to rules and regulations as
may be approved by the President, any unjustified failure by the public officer concerned
to comply with any requirement imposed in Title I-B, Book V of this Code shall
constitute neglect of duty and shall be a ground for administrative disciplinary action
against said public officer who, upon being found guilty thereof after hearing, shall be
meted out such penalty as is commensurate with the degree of his guilt in accordance
with the Civil Service Law. Repeated unjustified failure to comply with the requirement
imposed in Title I-B, Book V of this Code shall be conclusive proof that the public
officer concerned is notoriously undesirable.
SUBTITLE C
Commission on Elections
CHAPTER 1
General Provisions
SECTION 1. Declaration of Policy. — The State shall at all times ensure free, orderly,
honest, peaceful and credible elections under a free and open party system which shall be
allowed to evolve according to the free choice of the people subject to the provisions of
Article IX-C of the 1987 Constitution of the Philippines.
SECTION 2. Powers and Functions. — In addition to the powers and functions
conferred upon it by the constitution, the Commission shall have exclusive charge of the
enforcement and administration of all laws relative to the conduct of elections for the
purpose of insuring free, orderly, honest, peaceful and credible elections, and shall:
(1) Promulgate rules and regulations implementing the provisions of the Omnibus
Elections Code or other laws which the Commission is required to enforce and
administer;
(2) Fix other reasonable periods for certain pre-election requirements in order that
voters shall not be deprived of their right of suffrage and certain groups of rights granted
them in the Omnibus Election Code;
Unless indicated in the Omnibus Election Code, the Commission is hereby authorized to
fix the appropriate period for the various prohibited acts enumerated therein, consistent
with the requirements of free, orderly, honest, peaceful and credible elections.
(3) Exercise direct and immediate supervision and control over national and local
officials or employees, including members of any national or local law enforcement
agency and instrumentality of the government required by law to perform duties relative
to the conduct of elections, plebiscite, referendum, recall and initiative. In addition, it
may authorize CMT cadets, eighteen years of age and above to act as its deputies for the
purpose of enforcing its orders;
The Commission may relieve any officer or employee referred to in the preceding
paragraph from the performance of his duties relating to electoral processes who violates
the election law or fails to comply with its instructions, orders, decisions or rulings, and
appoint his substitute. Upon recommendation of the Commission, the corresponding
proper authority shall suspend or remove from office any or all of such officers or
employees who may, after due process, be found guilty of such violation or failure.
(4) During the period of the campaign and ending thirty days thereafter, when in any
area of the country there are persons committing acts of terrorism to influence people to
vote for or against any candidate or political party, the Commission shall have the power
to authorize any member or members of the Armed Forces of the Philippines, the
National Bureau of Investigation, the Integrated National Police or any similar agency or
instrumentality of the government, except civilian home defense forces, to act as deputies
for the purpose of insuring the holding of free, orderly, honest, peaceful and credible
elections;
(5) Publish at least ten (10) days before an election in a newspaper of general
circulation certified data on the number of official ballots and election returns and the
names and address of the printers and the number printed by each;
(6) Refuse, motu proprio or upon a verified petition, to give due course to or cancel a
certificate of candidacy if it is shown that said certificate has been filed to put the election
process in mockery or disrepute or to cause confusion among the voters by the similarity
of the names of the registered candidates or by other circumstances or acts which clearly
demonstrate that the candidate has no bona fide intention to run for the office for which
the certificate of candidacy has been filed and thus prevent a faithful determination of the
true will of the electorate;
(7) Postpone, motu proprio or upon verified petition and after due notice and hearing
whereby all interested parties are afforded equal opportunity to be heard, the election to a
date which should be reasonably close to the date of the election not held, suspended or
which resulted in a failure to elect but not later than thirty days after the cessation of the
cause for such postponement or suspension of the election or failure to elect, when for
any serious cause such as violence, terrorism, loss or destruction of election paraphernalia
or records, force majeure, and other analogous causes the holding of a free, orderly,
honest, peaceful and credible election should become impossible in any political
subdivision.
(8) Call for the holding or continuation of election not held in any polling place
where on account of force majeure, violence, terrorism, fraud or other analogous causes
the election has not been held on the date fixed, or had been suspended before the hour
fixed by law for the closing of the voting, or after the voting and during the preparation
and the transmission of the election returns or in the custody or canvass thereof, such
election results in a failure to elect, and in any of such cases the failure or suspension of
election would affect the result of the election. Such call should be on the basis of a
verified petition by any interested party and after due notice and hearing and the new date
should be reasonably close to the date of the election not held, suspended or which
resulted in a failure to elect but not later than thirty (30) days after the cessation of the
cause of such postponement or suspension of the election or failure to elect.
(9) Call a special election to elect the member to serve the unexpired portion in case a
vacancy arises in the Senate or in the House of Representatives eighteen (18) months or
more before a regular election, to be held within sixty (60) days after the vacancy occurs;
(10) Summon the parties to a controversy pending before it, issue subpoena duces
tecum and take testimony in any investigation or hearing before it, and delegate such
power to any officer of the Commission who shall be a member of the Philippine Bar. In
case of failure of a witness to attend, the Commission, upon proof of service of the
subpoena to said witness, may issue a warrant to arrest the witness and bring him before
the Commission or the officer before whom his attendance is required;
Any controversy submitted to the Commission shall, after compliance with the
requirements of due process, be immediately heard and decided by it within sixty (60)
days from the date of its submission for decision or resolution. No decision or resolution
shall be rendered by the Commission either en banc or by division unless taken up in a
formal session properly convened for the purpose;
The Commission may when necessary, avail itself of the assistance of any national or
local law enforcement agency and or instrumentality of the government to execute under
its direct and immediate supervision any of its final decisions, orders, instructions or
rulings;
(11) Punish for contempt according to the procedure, and with the same penalties
provided, in the Rules of Court. Any violation of any final and executory decision, order
or ruling of the Commission shall constitute contempt thereof;
(12) Enforce and execute its decisions, directives, orders and instructions which shall
have precedence over those emanating from any other authority, except the Supreme
Court and those issued in habeas corpus proceedings;
(13) Prescribe the forms to be used in the election, plebiscite or referendum, recall or
initiative;
(14) Procure any supplies, equipment, materials or services needed for the holding of
the election by public bidding; but if it finds the requirements of public bidding
impractical to observe, then by negotiations or sealed bids, and in both cases, the
accredited parties shall be duly notified;
(15) Prescribe the use or adoption of the latest technological and electronic devices,
taking into account the situation prevailing in the area and funds available for the
purpose. The Commission shall notify the authorized representatives of accredited
political parties and candidates in areas affected by the use or adoption of technological
and electronic devices not less than thirty days prior to the effectivity of the use of such
devices;
(16) Constitute a pool of standby-teachers from which substitutes shall be drawn in
case a member/s of the Board of Election Inspectors who, for one reason or another,
failed to report or refused to act as such on the day of election;
(17) Carry out a continuing and systematic campaign through newspapers of general
circulation, radio and other media forms to educate the public and fully inform the
electorate about election laws, procedures, decisions, and other matters relative to the
works and duties of the Commission and the necessity of clean, free, orderly, honest,
peaceful and credible electoral processes;
(18) Accredit non-partisan groups or organizations of citizens from the civic, youth,
professional, education, business or labor sectors known for their probity, impartiality
and integrity with the membership and capability to undertake a coordinated operation
and activity to assist it in the implementation of the provisions of Omnibus Election Code
and the resolutions, orders and instructions of the Commission for the purpose of
ensuring free, orderly, honest, peaceful and credible elections in any constituency. Such
groups or organizations shall functions under the direct and immediate control and
supervision of the Commission;
(19) Conduct hearing on controversies pending before it in the cities or provinces upon
proper motion of any party, taking into consideration the materiality and number of
witnesses to be presented, the situation prevailing in the area and the fund available for
the purpose;
(20) Have exclusive jurisdiction over all pre-proclamation controversies. It may motu
proprio or upon written petition, and after due notice and hearing, order the partial or
total suspension of the proclamation of any candidate-elect or annul partially or totally
any proclamation, if one has been made, as the evidence shall warrant. Notwithstanding
the pendency of any preproclamation controversy, the Commission may, motu proprio or
upon filing of a verified petition and after due notice and hearing, order the proclamation
of other winning candidates whose election will not be affected by the outcome of the
controversy.
(21) Have the exclusive power, through its duly authorized legal officers, to conduct
preliminary investigation of all election offenses punishable under the Omnibus Election
Code and to prosecute the same. The Commission may avail itself of the assistance of
other prosecuting arms of the government: Provided, however, that in the event that the
Commission fails to act on any complaint within four (4) months from its filing, the
complainant may file the complaint with the office of the fiscal or with the Department of
Justice for proper investigation and prosecution, if warranted; and
(22) Perform such other functions as may be provided by law.
SECTION 3. Enforcement Powers. — For the effective enforcement of the provisions
of the Omnibus Election Code, the Commission is further vested and charged with the
following powers, duties and responsibilities:
1. To stop any illegal activity, or confiscate, tear down, and stop any unlawful,
libelous, misleading or false election propaganda, after due notice and hearing; and
2. To inquire into the financial records of candidates and any organization or group
of persons, motu proprio or upon written representation for probable cause by any
candidate, organization or group of persons or qualified voter, after due notice and
hearing.
For purposes of this Section, the Commission may avail itself of the assistance of the
Commission on Audit, the Central Bank, the National Bureau of Investigation, the
Bureau of Internal Revenue, the Armed Forces of the Philippines, the Integrated National
Police of the Philippines, barangay officials and other agencies of the government.
CHAPTER 2
The Commission Proper
SECTION 4. Composition and Qualification. — There shall be a Commission on
Elections composed of a Chairman and six (6) Commissioners who shall be natural born
citizens of the Philippines and, at the time of their appointment, at least thirty-five (35)
years of age, holders of a college degree, and must not have been candidates for any
elective position in the immediately preceding elections. However, a majority thereof,
including the Chairman, shall be members of the Philippine Bar who have been engaged
in the practice of law for at least ten (10) years.
SECTION 5. Appointment and Term of Office. — The Chairman and the
Commissioners shall be appointed by the President with the consent of the Commission
on Appointments for a term of seven (7) years without reappointment. Of those first
appointed, three (3) Members shall hold office for seven (7) years, two (2) members for
five (5) years, and the last members for three (3) 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 6. Disqualifications. — The Chairman and members of the Commission shall
be subject to the canons of judicial ethics in the discharge of their functions.
No chairman or commissioner shall sit in any case in which he has manifested bias or
prejudice or antagonism against any party thereto and in connection therewith, or in any
case in which he would be disqualified under the Rules of Court. If it be claimed that the
chairman or a commissioner is disqualified as above provided, the party objecting to his
competency may file his objection in writing with the Commission stating the ground
therefor. The official concerned shall continue to participate in the hearing or withdraw
therefrom in accordance with his determination of the question of his disqualification.
The decision shall forthwith be made in writing and filed with the other papers of the case
in accordance with the Rules of Court. If a disqualification should result in a lack of
quorum in the Commission sitting en banc, the Presiding Justice of the Court of Appeals
shall designate a justice of said court to sit in said case for the purpose of hearing and
reaching a decision thereon.
SECTION 7. Chairman as Executive Officer; Powers and Duties. — The Chairman,
who shall be the Chief Executive Officer of the Commission, shall:
(1) Execute and administer the policies, decisions, orders and resolutions approved by
the Commission;
(2) Direct and supervise the operations and internal administration of the
Commission;
(3) Sign appointments of subordinate officials and employees made by the
Commission and enforce decisions on administrative discipline involving them;
(4) Make temporary assignments, rotate and transfer personnel in accordance with the
provisions of the civil service law;
(5) Submit an annual budget to the Commission for its approval;
(6) Delegate his authority, in whole or in part, to other officials of the Commission, in
accordance with the rules and regulations of the Commission; and
(7) Perform such other duties as may be authorized by the Commission.
SECTION 8. Executive Director; Powers and Duties. — The Executive Director of the
Commission shall:
(1) Advise and assist the Chairman in the formulation and implementation of the
objectives, policies, plans and programs of the Commission;
(2) Serve as the principal assistant of the Chairman in the overall supervision of the
administrative business of the Commission;
(3) Oversee all the operational activities of the Commission;
(4) Coordinate the programs and projects of the Commission and be responsible for
its economical, efficient and effective administration;
(5) Serve as deputy to the Chairman in all matters relating to the operational activities
of the Commission;
(6) Administer oaths in connection with all matters relating to the business of the
Commission; and
(7) Perform such other duties as may be assigned by the Chairman.
SECTION 9. Staff and Operating Units. — The Commission shall have the following
staff and operating units: Office of the Chairman, Office of the Executive Director,
Office of the Electoral Contests Adjudication, Regional Offices, Election and Barangay
Affairs Department, Law Department, Election Records and Statistics Department,
Administrative Service Department, Planning Department, Personnel Department,
Finance Services Department and Education and Information Department.
SECTION 10. Duties and Functions of Offices and Departments of the Commission. —
The different offices and departments of the Commission shall operate in accordance
with their respective duties and functions assigned to them by the Commission, subject to
the requirements of efficiency, economy and effectiveness, and pertinent Budget and
Civil Service Law, rules and regulations.
CHAPTER 3
The Field Offices
SECTION 11. Field Office of the Commission. — The Commission shall have the
following field offices:
(1) Regional Election Office, headed by the Regional Election Director and assisted
by the Assistant Regional Director and such other subordinate officers or employees as
the Commission may appoint;
(2) Provincial Election Office, headed by the Provincial Election Supervisor and
assisted by such other subordinate officers or employees as the Commission may appoint;
(3) City Municipal Election Office, headed by the City/Municipal Election Registrar
who shall be assisted by an election clerk and such other employees as the Commission
may appoint.
The Commission may delegate its powers and functions or order the implementation or
enforcement of its orders, rulings or decisions through the heads of its field offices.
SECTION 12. Qualifications of Heads of field Offices. — Only members of the
Philippines Bar shall be eligible for appointment to the position of regional director,
assistant regional director, provincial election supervisor and election registrar. However,
if there are no members of the Philippine Bar available for appointment as election
registrar, except in cities and capital towns, graduates of duly recognized schools of law,
liberal arts, education or business administration who possess the appropriate civil service
eligibility may be appointed to said position.
SECTION 13. Changes in the Composition, Distribution of Assignment of Field Offices.
— The Commission may make changes in the composition, distribution and assignment
of field offices, as well as its personnel, whenever the exigencies of the service and the
interest of free, orderly, honest, peaceful and credible election so require: Provided, That
such changes shall be effective and enforceable only for the duration of the election
period concerned and shall not affect the tenure of office of the incumbents of positions
affected and shall not constitute a demotion, either in rank or salary, nor result in a
change of status; and Provided, further, that there shall be no changes in the composition,
distribution or assignment within thirty (30) days before election, except for cause and
after due notice and hearing, and that in no case shall a regional or assistant regional
director be assigned to a region, or a provincial election supervisor to a province, or a city
municipal election registrar to a city or municipality, where he and/or his spouse are
related to any candidate within the fourth civil degree of consanguinity or affinity as the
case may be.