Constitutional Offices

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    Constitutional Offices

    Display #20

    1 Office of the Ombudsman

    2 Bangko Sentral ng Pilipinas3 Civil Service Commission

    4 Commission on Elections

    5 Commission on Audit

    6 Commission on Human Rights

    y Executive Offices (24)

    y

    Constitutional Offices (6)y Judicial Offices (3)

    y Legislative Offices (3)

    y Local Government Units (94)

    y Government-Owned and Controlled Corporations (67)

    y Government Financial Institutions (6)

    y Cabinet Members (33)

    y Diplomatic and Consular Missions Abroad (14)

    y Diplomatic and Consular Missions in Philippines (15)

    y

    Collegial Bodies (70)y Other Links (3)

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    About Us

    Clickhere to know more about the seal...

    Clickhere to listen to our official hymn...

    Clickhere to listen to Pilipinas Kong Mahal...

    Mandate

    THE OMBUDSMAN AND HIS DEPUTIES, as protectors of the people shall

    act promptly on complaints filed in any form or manner against officers oremployees of the Government, or of any subdivision, agency orinstrumentality thereof, including government-owned or controlledcorporations, and enforce their administrative, civil and criminal liability inevery case where the evidence warrants in order to promote efficientservice by the Government to the people (Section 13, R.A. No. 6770; seealso Section 12 Article XI of the 1987 Constitution).

    The Ombudsman shall give priority to complaints filed against high rankinggovernment officials and/or those occupying supervisory positions,complaints involving grave offenses as well as complaints involving largesums of money and/or properties (Sec. 15, R.A. No. 6770).

    Mission

    As protectors of the people, we shall endeavor, in cooperation with all sectors of theFilipino society, to promote integrity and efficiency and high ethical standards inpublic service through proactive approaches in graft prevention and publicassistance, prompt investigation of complaints and aggressive prosecution of casesfiled against erring public officials and employees.

    Vision

    A truly independent office run by God-fearing men and women with the highestdegree of competence, honesty and integrity and effectively serving as watchdog,mobilizer, official critic and dispenser of justice for the people it is constitutionallymandated to protect.

    Know more about...

    The Ombudsmen of the PhilippinesThe origins of the Tanodbayan / Office of the OmbudsmanThe constitutional guarantees that insulate us from political influence andinterferenceThe powers, functions & duties of the Office of the Ombudsman as the Protector

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    of the People

    The organizational structure and the functions of each unitThe key officials of the organization

    MA. MERCEDITAS NAVARRO-GUTIERREZDecember 2005 toMay 6, 2011

    SIMEON V. MARCELO2002 - November 30, 2005

    ANIANO A. DESIERTO1995-2002

    CONRADOM. VASQUEZ1988-1995

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    Overview of the BSP

    The Bangko Sentral ng Pilipinas (BSP) is the central bank of the Republic of the Philippines. It was

    established on 3 July 1993 pursuant to the provisions of the 1987 Philippine Constitution and the New

    Central Bank Act of 1993. The BSP took over from the Central Bank of Philippines, which was established

    on 3 January 1949, as the countrys central monetary authority. The BSP enjoys fiscal and

    administrative autonomy from the National Government in the pursuit of its mandated responsibilities.

    The BSP Seal

    The new BSP logo is a perfect round shape in blue that features three

    gold stars and a stylized Philippineeagle rendered in white strokes. These

    main elements are framed on the left side with the text inscription

    Bangko Sentral ng Pilipinas underscored by a gold linedrawn in halfcircle. The right side remains open, signifying freedom, openness, and

    readiness of the BSP, as represented by the Philippineeagle, to soar and

    fly toward its goal. Putting all theseelements together is a solid blue

    background to signify stability.

    Principal Elements:

    1. The Philippine Eagle, our national bird, is the worlds largest eagle and

    is a symbol of strength, clear vision and freedom, the qualities we aspire

    for as a central bank.

    2. The three stars represent the three pillars of central banking: pricestability, stable banking system, and a safe and reliable payments

    system. It may also be interpreted as a geographical representation of

    BSPs equal concern for the impact of its policies and programs on all

    Filipinos, whether they are in Luzon, Visayas or Mindanao.

    Colors

    1. The blue background signifies stability.

    2. The stars are rendered in gold to symbolize wisdom, wealth, idealism,

    andhigh quality.

    3. The white color of theeagle and the text for BSP represents purity,

    neutrality, and mental clarity.

    Font or Type Face

    Non-serif, bold for BANGKO SENTRAL NG PILIPINAS to suggest solidity,

    strength, and stability. The use of non-serif fonts characterized by clean

    lines portrays the no-nonsense professional manner ofdoing business at

    the BSP.

    Shape

    Round shape to symbolize the continuing and unending quest to become

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    an excellent monetary authority committed to improve the quality of life

    of Filipinos. This round shape is also evocative of our coins, the basic

    units of our currency.

    The BSP Main Complex

    The BSP Main Complex in Manila houses the offices of the Governor, the

    Monetary Board and thedifferent operating departments/ offices. The

    Complexhas several buildings, namely: 5-Storey building, Multi-storey

    building, the EDPC building and the BSP Money Museum, which

    showcases the Bank's collection of currencies.

    The BSP Security Plant Complex

    The Security Plant Complex which is located in Quezon City houses a

    banknote

    printing plant, a securiti

    es printing plant, a mint an

    da gol

    d

    refinery. The banknote printing plant and the mint take care of producing

    currency notes and coins, respectively.

    Products | Gallery Tour

    The BSP Regional Offices and Branches

    The BSP has three regional offices performing cash operations, cash

    administration, loans and rediscounting, bank supervision and gold

    buying operations. These regional offices are located in La Union, Cebu

    City and Davao City.

    There are also 18 BSP branches situated in Batac (Ilocos Norte), Tuguegarao City (Cagayan), Dagupan

    City (Pangasinan), Cabanatuan City (Nueva Ecija), Angeles City (Pampanga), Lucena City (Quezon),

    Naga City (Camarines Sur), Legazpi City (Albay), Dumaguete City (Negros Oriental), Bacolod City

    (Negros Occidental), Iloilo City (Iloilo), Kalibo (Aklan), Tacloban City (Leyte), Cagayan de Oro City

    (Misamis Oriental), Ozamiz City (Misamis Occidental), Cotabato City, General Santos City (South

    Cotabato) and Zamboanga City (Zamboanga del Sur). They perform cash operations, cash

    administration, and in certain areas, gold buying operations.

    http://www.bsp.gov.ph/about/overview.asp - top

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    Creating a Central Bank for the Philippines

    A group of Filipinos had conceptualized a central bank for the Philippines as early as 1933. It came up with

    the rudiments of a bill for theestablishment of a central bank for the country after a careful study of the

    economic provisions of the Hare-Hawes Cutting bill, the Philippine independence bill approved by the US

    Congress.

    During the Commonwealth period (1935-1941), thediscussion about a Philippine central bank that would

    promote price stability andeconomic growth continued. The countrys monetary system then was

    administered by the Department of Finance and the National Treasury. The Philippines was on theexchange

    standard using the US dollarwhich was backed by 100 percent gold reserveas the standard currency.

    In 1939, as required by theTydings-McDuffie Act, the Philippine legislature passed a law establishing a

    ce

    ntral bank. As it was a mone

    tary law, it re

    quired

    the

    approval of the

    United

    State

    s pre

    side

    nt. Howe

    ve

    r,President Franklin D. Roosevelt disapproved it due to strong opposition from vested interests. A second law

    was passed in 1944 during the Japanese occupation, but the arrival of the American liberalization forces

    aborted its implementation.

    Shortly after President Manuel Roxas assumed office in 1946, he instructed then Finance Secretary Miguel

    Cuaderno, Sr. to draw up a charter for a central bank. Theestablishment of a monetary authority became

    imperative a year later as a result of the findings of the Joint Philippine-American Finance Commission

    chaired by Mr. Cuaderno. The Commission, which studied Philippine financial, monetary and fiscal problems

    in 1947, recommended a shift from thedollar exchange standard to a managed currency system. A central

    bank was necessary to implement the proposed shift to the new system.

    Immediately, the Central Bank Council, which was created by President Manuel Roxas to prepare the charter

    of a proposed monetary authority, produced a draft. It was submitted to Congress in February1948. By June

    of the same year, the newly-proclaimed President Elpidio Quirino, who succeeded President Roxas, affixed

    his signature on Republic Act No. 265, the Central Bank Act of 1948. Theestablishment of the Central Bank

    of the Philippines was a definite step toward national sovereignty. Over the years, changes were introduced

    to make the charter more responsive to the needs of theeconomy. On 29 November 1972, Presidential

    Decree No. 72 adopted the recommendations of the Joint IMF-CB Banking Survey Commission which made a

    study of the Philippine banking system. The Commission proposed a program designed to ensure the

    systems soundness andhealthy growth. Its most important recommendations were related to the objectives

    of the Central Bank, its policy-making structures, scope of its authority and procedures for dealing with

    problem financial institutions.

    Subsequent changes sought to enhance the capability of the Central Bank, in the light of a developing

    economy, to

    enforc

    ebanking laws an

    dregulations an

    dto r

    espon

    dto

    emerging c

    entral banking issu

    es.

    Thus,

    in the 1973 Constitution, the National Assembly was mandated to establish an independent central

    monetary authority. Later, PD 1801 designated the Central Bank of the Philippines as the central monetary

    authority (CMA). Years later, the 1987 Constitution adopted the provisions on the CMA from the 1973

    Constitution that were aimedessentially at establishing an independent monetary authority through

    increased capitalization and greater private sector representation in the Monetary Board.

    The administration that followed the transition government of President Corazon C. Aquino saw the turning

    of another chapter in Philippine central banking. In accordance with a provision in the 1987 Constitution,

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    President Fidel V. Ramos signed into law Republic Act No. 7653, the New Central Bank Act, on 14 June

    1993. The law provides for theestablishment of an independent monetary authority to be known as the

    Bangko Sentral ng Pilipinas, with the maintenance of price stability explicitly stated as its primary objective.

    This objective was only implied in the old Central Bank charter. The law also gives the Bangko Sentral fiscal

    and administrative autonomy which the old Central Bank did not have. On 3 July 1993, the New Central

    Bank Act took effect.

    Chronology of Events: Central Banking in the Philippines

    The BSP Vision and Mission

    Vision

    The BSP aims to be a world-class monetary authority and a catalyst for a globally competitiveeconomy and financial system that delivers a high quality of life for all Filipinos.Mission

    BSP is committed to promote and maintain price stability and provide proactive leadership inbringing about a strong financial system conducive to a balanced and sustainable growth of the

    economy. Towards this end, it shall conduct sound monetary policy and effective supervisionover financial institutions under its jurisdiction.

    The BSP Charter

    The New Central Bank Act (RA 7653) - PDF file, 155 KB

    Chapter I - Establishment And Organizations of the Bangko Sentral ng Pilipinas

    Article I. Creation, Responsibilities and Corporate Powers of the Bangko Sentral

    Article II. The Monetary Board

    Article III. The Governor and Deputy Governors of the Bangko Sentral

    Article IV. Operations of the Bangko Sentral

    Article V. Reports and Publications

    Article VI. Profits, Losses and Special Accounts

    Article VII. The Auditor

    Chapter II - The Bangko Sentral and the Means of Payment

    Article I. The Unit of Monetary Value

    Article II. Issue of Means of Payment

    Chapter III - Guiding Principles of Monetary Administration by the Bangko Sentral

    Article I. Domestic Monetary Stabilization

    Article II. International Monetary Stabilization

    Chapter IV - Instruments of Bangko Sentral Action

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    Article I. General Criterion

    Article II. Operations in Gold and Foreign Exchange

    Article III. Regulations of Foreign Exchange Operations of the Bank

    Article IV. Loans to Banking and Other Financial Institutions

    Article V. Open Market Operations for the Account of the Bangko Sentral

    Article VI. Composition of Bangko Sentral's Portfolio

    Article VII. Bank ReservesArticle VIII. Selective Regulation of Bank Operations

    Article IX. Coordination of Credit Policies by Government Institutions

    Chapter V - Functions as Banker and Financial Advisor of the Government

    Article I. Functions as Banker of the Government

    Article II. The Marketing and Stabilization of Securities for the Account of the Government

    Article III. Functions as Financial Advisor of the Government

    Chapter VI - Privileges and Prohibitions

    Article I. PrivilegesArticle II. Prohibitions

    Chapter VII - Transitory Provisions

    Overview of Functions and Operations

    Objectives

    The BSPs primary objective is to maintain price stability conducive to a balanced and sustainableeconomic

    growth. The BSP also aims to promote and preserve monetary stability and the convertibility of the national

    currency.

    Responsibilities

    The BSP provides policy directions in the areas of money, banking and credit. It supervises operations of

    banks andexercises regulatory powers over non-bank financial institutions with quasi-banking functions.

    Under the New Central Bank Act, the BSP performs the following functions, all of which relate to its status as

    the Republics central monetary authority.

    y Liquidity Management. The BSP formulates and implements monetary policy aimed at influencing

    money supply consistent with its primary objective to maintain price stability.

    y Currency issue. The BSP has theexclusive power to issue the national currency. All notes and

    coins issued by the BSP are fully guaranteed by the Government and are considered legal tender for

    all private and public debts.

    y Lender of last resort. The BSP extends discounts, loans and advances to banking institutions for

    liquidity purposes.

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    y Financial Supervision. The BSP supervises banks andexercises regulatory powers over non-bank

    institutions performing quasi-banking functions.

    y Management of foreign currency reserves. The BSP seeks to maintain sufficient international

    reserves to meet any foreseeable net demands for foreign currencies in order to preserve the

    international stability and convertibility of the Philippine peso.

    y Determination of exchange rate policy. The BSP determines theexchange rate policy of the

    Philippines. Currently, the BSP adheres to a market-oriented foreign exchange rate policy such thatthe role of Bangko Sentral is principally to ensure orderly conditions in the market.

    y Other activities. The BSP functions as the banker, financial advisor and official depository of the

    Government, its political subdivisions and instrumentalities and government-owned and -controlled

    corporations.

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    The BSP's Organizational Structureas of June 2009

    The Executive Management Services

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    Advocacies

    The BSP is deeply involved in various projects and activities aimed towards alleviating poverty, contributing to

    the global fight against money laundering, increasing transparency of monetary policy and improving the

    financial literacy of the public.

    y The BSP has declared microfinance as its flagship program for poverty alleviation in Year 2000 andhas

    since then played a key role in thedevelopment of sustainable microfinance in the country. The BSP

    initiatives have focused on the policy and regulatory environment, training and capacity building as well

    as on promotion and advocacy.

    y In order to implement its continued commitment and support of the global fight against money

    laundering, the BSP worked for the passage of the Anti-Money Laundering Act and issued a number of

    measures to bring the Philippines' regulatory regime on money laundering closer to international

    standards.

    y The BSP has been conducting public information campaigns in line with theeffort to increase public

    awareness on the role of the BSP in theeconomy and the financial system and to further enhance the

    transparency of monetary policy.

    y The BSP has also taken a proactive stance in embarking on a consumer education program that aims to

    improve the basic financial literacy of the public.

    y The BSP undertakes various bank-related initiatives to improve the remittanceenvironment and to

    channel remittances to productive undertakings. Through these initiatives, the BSP intends to maximize

    the benefits of remittances aimed at: (1) ensuring the smooth inflow of remittances, and (2) promoting

    their use for development by channeling them to the financial sector so that these funds can be

    mobilized for lending and other productive activities.

    Governance of the Bank

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    The Monetary Board exercises the powers and functions of the BSP,

    such as the conduct of monetary policy and supervision of the financial

    system. Its chairman is the BSP Governor, with five full-time members

    from the private sector and one member from the Cabinet.

    The Governor is the chief executive officer of the BSP and is required todirect and supervise the operations and internal administration of the

    BSP. A deputy governor heads each of the BSP's operating sector as

    follows:

    y Monetary Stability Sector takes charge of the formulation and

    implementation of the BSPs monetary policy, including servingthe banking needs of all banks through accepting deposits,

    servicing withdrawals and extending credit through the

    rediscounting facility.

    y Supervision and Examination Sector enforces and monitorscompliance to banking laws to promote a sound and healthy

    banking system.

    y Resource Management Sector serves the human, financial and

    physical resource needs of the BSP

    The Civil Service Commission (CSC) is the central personnel agency of the Philippine government. One the three independent constitutional commissions with adjudicative responsibility in the nationgovernment structure, it is also tasked to render final arbitration on disputes and personnel actions oCivil Service matters.

    RESPONSIBILITY

    Recruitment, building, maintenance and retention of a competent, professional and highly motivatgovernment workforce truly responsive to the needs of the government's client - the public.

    SPECIFIC FUNCTIONS

    leading and initiating the professionalization of the civil service;

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    promoting public accountability in government service;

    adopting performance-based tenure in government; and

    implementing the integrated rewards and incentives program for government employees.

    CSC's SERVICES ARE CLASSIFIED INTO 6 STRATEGIC PRIORITIES:

    1. DEVELOPINGCOMPETENT ANDCREDIBLECIVIL SERVANTS(Pagkakaroon ng Mahuhusay at Kapani-paniwalang mga Lingkod Bayan )

    Competent and Credible Civil Servants Ensure High Quality Public Service( Ang Mahuhusay at Kapani-paniwalang mga Lingkod Bayan ay Nagtitiyak ng Mahusay na Uri ng

    Serbisyo Publiko )

    2. EXEMPLIFYINGINTEGRITY ANDEXCELLENCEIN PUBLIC SERVICE(Pagiging Halimbawa ng Katapatan at Kahusayan sa Serbisyo Publiko )

    Excellent Public Service Results in Citizen's Trust and Satisfaction( Ang Mahusay na Serbisyo Publiko ay Nagbubunga ng Pagtitiwala at Kasiyahan ng mga

    Mamamayan )

    3. CULTIVATING HARMONY, MORALE AND WELLNESS IN THEWORKPLACE(Paglinang ng Magandang Ugnayan, Moral at Kagalingan sa Lugar ng Trabaho )

    Harmony, Morale and Wellnes In The Workplace Enhance Workforce Productivity(Ang Magandang Samahan, Moral at Kagalingan sa Lugar ng Trabaho ay Nakadaragdag sa

    Pagiging Mabunga ng Lakas sa Paggawa )

    4. EFFECTIVE ANDEFFICIENTPERFORMANCEOF QUASI-JUDICIALFUNCTIONS(Mabisa at Mahusay na Pagganap sa mga Tungkuling Mala-panghukuman )

    Fair and Expeditious Disposition of Cases Affirms Citizen's Faith In The AdministrativeJustice System(Ang Makatarungan at Mabilis na Pagpapasiya sa mga Kaso ay Nagpapatibay sa Pagtitiwala ng mg

    Mamamayansa Sistema ng Katarungang Pampangasiwaan )

    5. BUILDINGPARTNERSHIPS AND STRENGTHENINGLINKAGES(Pagtatatag sa mga Pakikipagtulungan at Pagpapalakas ng mga Pakikipag-ugnayan )

    Interdependence Optimizes Organizational Performance and Good Governance(Ang Pag-asa sa isa't isa ay Higit na Nagpapalakas sa Pagganap sa Tungkulin ng isang

    Organisasyonat Mabuting Pamamahala )

    6. MANAGING SUPPORTMECHANISMS(Pamamahala sa mga Mekanismong Pananaguyod )

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    Leveraging Internal and External Resources Improve Quality Management of CSC

    Programs(Ang Paggamit sa mga Yamang Panloob at Panlabas ay Nakapagpapahusay sa Uri ng Pamamahala

    sa mga Programa ng CSC )

    These programs are carried out by the personnel complement of the Commission, which by year-etotaled, 1,350 employees. They are distributed in the CSC's central, 15 regional, 105 field/pro

    Mandate

    The Civil Service Commission was conferred the status of a department by Republic Act No. 2260 aamended and elevated to a constitutional body by the 1973 Constitution. It was reorganized under PDNo. 181 dated September 24, 1972, and again reorganized under Executive Order no. 181 datedNovember 21, 1986. With the new Administrative Code of 1987 (EO 292), the Commission iconstitutionally mandated to promote morale, efficiency, integrity, responsiveness, progressiveness, andcourtesy in the Civil Service.

    Mandated Functions

    Under Executive Order No. 292, the Civil Service Commission shall perform the following functions:

    Administer and enforce the constitutional and statutory provisions on the merit system for all levels

    and ranks in the Civil Service; Prescribe, amend and enforce rules and regulations for carrying into effect the provisions of th

    Civil Service Laws and other pertinent laws;

    Promulgate policies, standards and guidelines for the Civil Service and adopt plans and programs tpromote economical, efficient and effective personnel administration in the government;

    Formulate policies and regulations for the administration, maintenance and implementation oposition classification and compensation and set standards for the establishment, allocation andreallocation of pay scales, classes and positions;

    Render opinion and rulings on all personnel and other Civil Service matters which shall be binding

    on all head of departments, offices and agencies and which may be brought to the Supreme Couron certiorari;

    Appoint and discipline its officials and employees in accordance with law and exercise control ansupervision over the activities of the Commission;

    Control, supervise and coordinate Civil Service examinations. Any entity or official in governmenmay be called upon by the Commission to assist in the preparation and conduct of sai

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    examinations including security, use of buildings and facilities as well as personnel andtransportation of examination materials which shall be exempt from inspection regulations;

    Prescribe all forms for Civil Service examinations, appointment, reports and such other forms amay be required by law, rules and regulations;

    Declare positions in the Civil Service as may properly be primarily confidential, highly technical opolicy determining;

    Formulate, administer and evaluate programs relative to the development and retention of qualifiedand competent work force in the public service;

    Hear and decide administrative cases instituted by or brought before it directly or on appeaincluding contested appointments, and review decisions and action of its offices and of the agencieattached to it. Officials and employees who fail to comply with such decisions, orders, or rulingshall be liable for contempt of the Commission. Its decisions, orders or rulings shall be final andexecutory. Such decisions, orders, or rulings may be brought to Supreme Court on certiorari by the

    aggrieved party within thirty (30) days from receipt of the copy thereof; Issues subpoena and subpoena duces tecum for the production of documents and records pertinen

    to investigations and inquiries conducted by it in accordance with its authority conferred by theConstitution and pertinent laws;

    Advise the President on all matters involving personnel management in the government service ansubmit to the President an annual report on the personnel programs;

    Take appropriate actions on all appointments and other personnel matters in the Civil Servicincluding extension of service beyond retirement age;

    Inspect and audit the personnel actions and programs of the departments, agencies, bureaus

    offices, local government including government-owned or controlled corporations; conduct periodireview of the decisions and actions of offices or officials to whom authority has been delegated bythe Commission as well as the conduct of the officials and the employees in these offices and applyappropriate sanctions whenever necessary.

    Delegate authority for the performance of any functions to departments, agencies and offices whersuch functions may be effectively performed;

    Administer the retirement program of government officials and employees, and accredit governmenservices and evaluate qualification for retirement;

    Keep and maintain personnel records of all officials and employees in the Civil Service; and

    Perform all functions properly belonging to a central personnel agency such as other functions asmay be provided by law

    CSC 2030 Agency Vision

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    CSC shall beAsia's leading center of excellencefor strategic Human Resource (HR) and Organizational Development

    (OD)

    Mission

    Gawing Lingkod-Bayani ang Bawat Kawani

    Strategic Initiatives

    1. SPMS - HR mechanism that measures office performance and serves in setting standards for alignment of individual anorganizational objectives

    2. ARTA - Massive conduct of the Report Card Survey and Conferment of the Seal of Excellence

    3. ISO Certification - Certification of CSC Exams, Adjudication of cases, and Training Programs

    4. Restructuring - Functional Competencies-based reengineering

    5. Fiscal Autonomy - Generate financial resources through non-traditional means

    6. ICT - Strengthen ICT: Computerized Exam Program, Digitization of SALN, IT-based reporting system, Call Center ng Bayan, Websitenhancement

    7. Marketing - Branding for CSC through marketing its programs: Honor Awards Program, Civil Service Institute, Computerized Examand the ARTA

    8. HR Accreditation Program - HR Plan, Competency-based Standards, Regional Training Enhancements, and a ComprehensivWellness Program

    Goals/Objectives

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    Six Strategic Priorities were identified:

    - DEVELOPING COMPETENT AND CREDIBLE CIVIL SERVAN( Pagkakaroon ng Mahuhusay at Kapani-paniwalang mga Lingkod Bayan

    Competent and Credible Civil Servants Ensure High Quality Public Serv(Ang Mahuhusay at Kapani-paniwalang mga Lingkod Bayan ay Nagtitiyak ng Mahusay na Uri ng Serbisyo Publiko )

    Programs/Projects/ActivitiesA.Examination, Recruitment andPlacement

    1. Test Development

    - Enriching TestBank

    - Development of test forms and preparation of answer keys

    2. Examination administration, evaluation and SPEEDY release of results

    - Administration of examinations

    * CSE-PPT/CAT (Career Service Examination-Paper & Pencil Test/Computer Assisted Test

    * RSPG (Redefined Scholarship Program for Government)

    * Exam for Executive/Managerial (Entry Level)

    * EOPT (Ethics Oriented Personality Test)

    3. Review/Development of Policies

    * Recruitment System

    4. Grant of Eligibilities under special laws and CSC Issuances

    5. Development ofGeneric Occupation-based QS

    B. HumanResource Development

    1. Character/Integrity Building Program

    a. probee stage

    Public Service Values Program

    b. residency stage

    Modules:

    *Team Building*Performance Management

    *Mentoring & Coaching

    *Critical Incident Detection & Improvement

    *Future Leadership Program

    2. Talent Development and Management

    a. Workplace Performance Learning

    b. Credentialing of Experts on Human Resource Mgt

    Competency Based Training for HRMPs:

    I - Basic Knowledge on Civil Service Law & Rules

    II - Performance Management

    III - Organizational Development

    3. Accreditation of Training Institutions

    4. Establishment of Civil Service Academy

    * Capacity Building

    I - EXEMPLIFYING INTEGRITY AND EXCELLENCE IN PUBLIC SERVI( Pagiging Halimbawa ng Katapatan at Kahusayan sa Serbisyo Publiko

    Excellent Public Service Results in Citizen's Trust and Satisfact

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    (Ang Mahusay na Serbisyo Publiko ay Nagbubunga ng Pagtitiwala at Kasiyahan ng mga Mamamayan )

    Programs/Projects/Activities

    A. Inspection and Audit

    PMAAP (Personnel and ManagementAssessment & Assistance Program)

    Accreditation ofAgenciesa. HR Roadmap/Plan

    b. Enhanced Models of Personnel Mechanisms

    c. CPDP (Career Personnel and Devt Plan)

    d. Wellness Program

    e. Talent Development and Management

    f. Character Integrity Building Program

    Special Audits

    Personnel Inventory

    100 day check of newly minted LGU Officials "LGUHR Wellness Project"

    B. Honor Awards

    Implementation of the Honor Awards Program (HAP)

    Organizational Category

    C. HR Developer Award (Accreditation ofAgencies)

    D. Increase cash and non-monetary Incentives to HAP Awardees and exemplary performers

    E. Mamamayan Muna Program (MMP)

    F. eKiosks (CSCIS-CSC Information System)

    Organizational Category

    electronic feedback (call center)

    G. ARTA Interventions

    Phase 1 RCS (Report Card Survey)

    Phase 2 RCSCitizen's Satisfaction Center (Seal of Excellence)

    Enhanced SDEP (Service Delivery Excellence Program)

    H. ISO (International Organization for Standardization)

    I. PGS-BSC (Performance Governance System-Balanced Scorecard)

    J. PMS-OPES vis--vis Performance Based Benefits/Incentives

    K. Strengthening Integrity Portfolio

    L. Modeling Stage

    Honor Society (Badge ofHonor Membership)

    Caravan of Public Services

    Leaders Forum on Ethics and Accountability

    II - CULTIVATING HARMONY, MORALE AND WELLNESS IN THE WORKPLA( Paglinang ng Magandang Ugnayan, Moral at Kagalingan sa Lugar ng Trabaho

    Harmony, Morale and Wellnes In The Workplace Enhance Workforce Productiv( Ang Magandang Samahan, Moral at Kagalingan sa Lugar ng Trabaho ay Nakadaragdag sa Pagiging Mabunng Lakas sa Paggawa )

    Programs/Projects/Activities

    1. Management Employee Partnership

    - PSLMC Concerns

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    - Registration/accreditation of unions

    - Conciliation and Mediation

    - Registration of C NA (Collective Negotiations Agreeement)

    - Education on Employees Rights & Responsibilities

    - Institutionalized Agency General Assembly

    - Agency Climate & Satisfaction Level and Morale Survey2. Health and Wellness Program

    INTERNAL

    - Expanded Welfare Fund Benefits

    - Executive Bonding

    - Social Housing (CSC housing)

    BUREAUCRACY WIDE

    - Healthy & Safe Working Conditions (HSWC)

    * Disaster Preparedness Plan

    * Security Plan

    * Compliance with Safety Requirements

    - Reiteration of Physical Fitness Program (Great Filipino Workout)

    - Tobacco and Drug Free Work Environment

    - Supplemental Health Insurance for State Workers

    - Family Visit for Executives

    - Social Insurance (GSIS Concerns)

    V - EFFECTIVE AND EFFICIENT PERFORMANCE OF QUASI-JUDICIAL FUNCTIO( Mabisa at Mahusay na Pagganap sa mga Tungkuling Mala-panghukuman

    Fair and Expeditious Disposition of Cases Affirms Citizen's Faith In The Administrative Justice Syste( Ang Makatarungan at Mabilis na Pagpapasiya sa mga Kaso ay Nagpapatibay sa Pagtitiwala ng mga Mamamaysa Sistema ng Katarungang Pampangasiwaan )

    Programs/Projects/Activities

    1. Preventing Ageing of Cases

    Creation of Special Task Force

    Deputization ofGovernmentLawyers

    2. Strengthening of CSC's contempt power

    Partnership with COA on Implementation of CSC Resolutions and Contempt Power

    3. Anti-Corruption Efforts

    4. Adjudication of cases within 40 days

    * capacity-building

    * incentives system

    5. Formulation of Opinions and Rulings within 15 days

    6. Conduct ofLegal Research7. Development and Enhancement of Systems:

    - CSC wide Case Tracking Sytem (CTS)

    - IT Confidential Reporting

    - Case Digest

    8. Revision of Rules on Administrative Cases in the Civil Service (RRACCS)

    Settlement of Personal Disputes through Conciliation and Mediation

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    Regional Offices Legal Enhancement Seminars (ROLES)

    V - BUILDING PARTNERSHIPS AND STRENGTHENING ( Pagtatatag sa mga Pakikipagtulungan at Pagpapalakas ng mga Pakikipag-ugnayan

    Interdependence Optimizes Organizational Performance and Good Governan(Ang Pag-asa sa isa't isa ay Higit na Nagpapalakas sa Pagganap sa Tungkulin ng isang Organisasyon at Mabuting Pamamahala )

    Programs/Projects/ActivitiesA. Anti-Corruption Efforts

    Partnership with Private Sector on Combatting Corruption

    Partnership with COA on Implementation of CSC Resolutions and Contempt Power

    CSC Nationwide Case Tracking

    B. Human Resource Development

    1. Character/Integrity Building Program

    2. Talent Development and Management

    3. Establishment of the CSA

    - Constitution ofBoard of Trustees (BOT)

    C. Improvement of Service Delivery

    IT Systems

    ePMS

    electronic feedback (call center)

    ARTA Interventions

    Phase 1 RCS (Report Card Survey)

    Phase 2 RCS

    Enhanced SDEP (Service Delivery Excellence Program)

    * Strengthening Integrity Portfolio

    PGS-BSC

    Communication Plan

    * Presentation of Roadmap to:- Office of the President

    - Members of Committee on Civil Service (HOR & Senate)

    D. Health, Wellness & Employee Welfare Program

    - Healthy & Safe Working Conditions

    - Maintenance medicines, laboratory work up treatments for work related illnesses for gov't workers and retirees

    * Botika 100

    INTERNAL

    - Social Housing (CSC housing)

    E. Financial Portfolio

    - Maximization of Fiscal Autonomy

    VI - MANAGING SUPPORT ( Pamamahala sa mga Mekanismong Pananaguyod

    Leveraging Internal and External Resources Improve Quality Management of CSC Program(Ang Paggamit sa mga Yamang Panloob at Panlabas ay Nakapagpapahusay sa Uri ng Pamamahala sa mga Programa ng CSC )

    Programs/Projects/Activities

    1. Restructuring the CSC

    Review of Organizational Structure & Staffing (OSS)

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    - FO Staffing

    - RO Staffing

    - CO Staffing

    2. Communication Plan

    Presentation of the CSC Roadmap

    Social Marketing of CSC Programs and Projects* Media blitz on exemplary deeds of contemporary heroes and HAP awardees and service values

    Regular TV/Radio Programs

    3. IT Strat Plan

    Infra Upgrading (CSCIS-CSC Information System)

    Development/Enhancement of IT Systems

    Data Security (Defend Back-up and restore data program)

    website management

    eMonitoring (GForge & Dashboard)

    eKnowledge

    Nationwide Teleconferencing (Voice over internet protocol)

    Digitization

    eReportorial System (Data Sharing of Reports)

    PIDS (Personnel Information Database System)

    Financial IT Systems (Engas, eReceipt)

    DTMS (Data Tracking Management System)

    Database Buildup

    ePMS

    * CSC-wide case tracking system

    4. Manual of Operations

    Delegation ofAuthority (RO/CO Authority)

    ProtocolDelineation of Functions

    5. Internal Control

    6. Records Management

    7. Construction of RO/FO Buildings

    * ARMM

    * FOs in club 20

    * FOs with lots

    * FOs without lots

    8. Improvement and maintenance of building/grounds/facilities

    9. Policy Research, Formulation and Review

    10. Financial Portfolio

    Fiscal Autonomy Maximization

    Values

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    Love of God and Country

    Excellence

    Integrity

    Performance Pledge

    We, the officials and employees of the CivilService Commission, commit to:

    Serve you promptly, efficiently, and withutmost courtesy by authorized personnel withproper identification from Mondays to Fridays,8:00 a.m. to 5:00 p.m., without noon break;

    Ensure strict compliance with servicestandards, with written explanation for anydelays in frontline services;

    Respond to your complaint about our servicesthe soonest or within the day through ourcomplaint and assistance desk and takecorrective measures;

    Value every citizens comments, suggestions,and needs, including those with special needssuch as the differently-abled, pregnantwomen, and senior citizens; and

    Empower the public through 24/7 access tonformation on our policies, programs,activities and services through our website(www.csc.gov.ph [or RO/FO website]),TextCSC (0917-8398272 [or RO/FO TextCSCnumber]).

    All these we pledge,

    becauseYOU deserve no less.

    Historical HighlightsThe civil service system in the Philippines was formallyestablished under Public Law No. 5 ("An Act for the Establishment and

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    Maintenance of Our Efficient and Honest Civil Service in the PhilippineIsland") in 1900 by the Second Philippine Commission. A Civil Service Boardwas created composed of a Chairman, a Secretary and a Chief Examiner. TheBoard administered civil service examinations and set standards forappointment in government service. It was reorganized into a Bureau in

    1905.The 1935 Philippine Constitution firmly established the merit system asthe basis for employment in government. The following years also witnessedthe expansion of the Bureaus jurisdiction to include the three branches ofgovernment: the national government, local government and governmentcorporations.In 1959, Republic Act 2260, otherwise known as the CivilService Law, was enacted. This was the first integral law on the Philippinebureaucracy, superseding the scattered administrative orders relative togovernment personnel administration issued since 1900. This Act convertedthe Bureau of Civil Service into the Civil Service Commission with departmentstatus.In 1975, Presidential Decree No. 807 (The Civil Service Decree of thePhilippines) redefined the role of the Commission as the central personnelagency of government. Its present mandate is derived from Article IX-B ofthe 1987 Constitution which was given effect through Book V of ExecutiveOrder No. 292 (The 1987 Administrative Code). The Code essentiallyreiterates existing principles and policies in the administration of thebureaucracy and recognizes, for the first time, the right of governmentemployees to self-organization and collective negotiations under theframework of the 1987 Constitution.

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    The Commission on Elections is mandated

    to give life and meaning to the basic principle that sovereignty resides in the people and all

    government authority emanates from them. It is an independent constitutional body created by a 1940amendment to the 1935 Constitution. Since then, its membership was enlarged and its powers

    expanded by the 1973 and 1987 Constitutions. The Commission exercises not only administrative and

    quasi-judicial powers, but judicial power as well.

    Before the creation of the Commission, supervision over the conduct of elections was vested in the

    Executive Bureau, an office under the Department of the Interior, and later directly vested in the

    Department itself. The close official relationship between the President and the Secretary of the

    Interior and the perceived compelling influence of the former over the latter bred suspicion that

    electoral exercises were manipulated to serve the political interest of the party to which they

    belonged.

    The National Assembly was impelled to propose the creation by constitutional amendment of an

    independent Commission on Elections. The amendment was ratified by the Filipino people in a

    plebiscite on June 17, 1940 and approved on December 2, 1940.

    THE COMELEC AS GUARDIAN OF THE BALLOT

    Through the years, the Commission has managed to maintain its authority and independence in the

    conduct of elections. Actions and decisions of this body that appeared to strain the limits of its powers

    were, in most cases, sustained by the Supreme Court, thereby reinforcing its position as the

    constitutionally ordained guardian of the ballot.

    In its latest decision upholding the Commission's assertion of authority, the high tribunal affirmed

    the exclusive character of its power to conduct the preliminary investigation and prosecution in cases

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    involving election offenses(People vs. Honorable Enrique B. Inting, Judge, RTC, BR 38, Dumaguete

    City, et al, G.R. No. 88919, July 27, 1990).

    Such decisions have attested to the Commission's sixty-one (61) years of service to Philippine

    democracy, to the strength of purpose and character and the vision of the men and women who have

    served it.

    REORGANIZATION

    The Commission on Elections had undergone several reorganizations:

    On June 21, 1941, Commonwealth Act No. 657 was enacted reorganizing the Commission on

    Elections as a constitutional body. There were 39 staff members including three Commissioners,

    namely: Pedro Concepcion, Chairman; Jose C. Abreu and Rufino Luna, members.

    The Chairman and Members of the Commission had a term of nine years each - a member being

    replaced every three years - except in the first Commission who were given nine, six and three year

    terms respectively. They could be removed from office only by impeachment and were provided with

    fixed salaries which could neither be increased nor diminished during their term of office. These were

    among the safeguards to ensure the integrity and independence of the Commission.

    On June 22, 1963, Congress approved Republic Act Nos. 3588 and 3808 enabling the Commission to

    reorganize and expand its structure and increase personnel down to the municipal level. Republic Act

    No. 3588 was passed in order to establish a permanent list of voters and a continuing system of

    registration of voters, in each city, municipality and municipal district by a non-partisan and qualified

    election registrar with the assistance of an election clerk. On the other hand, Republic Act No. 3808

    authorized the Commission to reorganize its office "in order to promote maximum efficiency in

    carrying out its constitutional duty to ensure free, clean and orderly elections and administer

    and enforce effectively all laws relative to the conduct of elections". This law empowered the

    Commission to abolish or create department, divisions, sections, or units, redistribute functions and

    personnel, change salaries and allowances of its subordinate officials and employees and provide for

    adequate appropriation for maintenance and operation.

    The 1973 Constitution enlarged the membership of the Commission from three to nine members

    but reduced their term of office from nine to seven years. It likewise enlarged the powers and

    functions of the Commission such as the grant of judicial power. Thus, the Comelec became a judicial

    tribunal while keeping its origin as an administrative entity.

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    First to serve in the Commission under the 1973 Constitution were Leonardo B. Perez as chairman,

    and Venancio S. Duque, Flores A. Bayot, Jose Mendoza, Fernando R. Veloso, Liningding M.

    Pangandaman, Venancio L. Yaneza and Casimiro R. Madarang, Jr. as Commissioners.

    Because of the increased membership and the enlarged powers and functions of the Commission

    under the 1973 Constitution, President Marcos issued Presidential Decree No. 597 on December 3, 1974

    authorizing the Comelec to undertake a reorganization of its various departments, divisions, sections,

    offices and other units. Implemented in 1979, the reorganization created two new offices, namely the

    Election and Barangay Affairs Department and the Electoral Contests Adjudication Department. Field

    operations were decentralized with the establishment of the offices of the Regional Election Directors.

    The 1987 Constitution reduced the membership of the Commission from nine to seven but retained

    their term of seven years without reappointment. Of those first appointed, three members shall hold

    office for seven years, two members for five years and the last members for three years. They can be

    removed from office only by impeachment and are provided with salaries fixed by law which shall not

    be decreased during their term of office.

    On July 11, 1986, Ramon H. Felipe, Jr. was appointed as Chairman to serve under the 1987

    Constitution with Leopoldo L. Africa, Haydee B. Yorac, Anacleto D. Badoy, Jr., Andres R. Flores, Dario

    C. Rama and Tomas V. dela Cruz, as Commissioners. On February 15, 1988, Hilario G. Davide, Jr., was

    appointed Chairman with Alfredo E. Abueg, Jr., Haydee B. Yorac, Leopoldo L. Africa, Andres R. Flores,

    Dario C. Rama and Magdara B. Dimaampao as Commissioners. Commissioner Haydee B. Yorac was

    appointed as Acting Chairman when Hilario G. Davide, Jr. was appointed Chairman of the Presidential

    Fact Finding Commission in December 1989 under Administrative Order No. 146.

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    Chairman Sixto S. Brilliantes Jr.

    Commissioner Rene V. Sarmiento Commissioner Lucenito N. Tagle

    Commissioner Armando C. Velasco Commissioner Elias R. Yusoph

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    Commissioner Christian Robert S. Lim Commissioner Augusto C. Lagman

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    MANDATED FUNCTIONS

    1. Enforce and administer all laws and regulations relative to the conduct of and

    elections, plebiscite, initiative, referendum, and recall.

    2. Exercise exclusive original jurisdiction over all contests relating to the

    elections, returns, and qualifications of all elective regional, provincial, and city

    officials, and appellate jurisdiction over all contests involving elective municipal

    officials decided by trial courts of general jurisdiction, or involving elective barangayofficial decided by trial courts of limited jurisdiction.

    3. Decide, except those involving the right to vote, all questions affecting

    elections, including determination of the number and location of polling places,

    appointment of election officials and inspectors, and registration of voters.

    4. Deputize, with the concurrence of the President, law enforcement agencies

    and instrumentalities of the Government, including the Armed Forces of the

    Philippines, for the exclusive purposes of ensuring free, orderly, honest, peaceful

    credible elections.

    5. Register, after sufficient publication, political parties, organizations, of

    coalitions which, in addition to other requirements, must present their platform or

    program of government; and accredit citizens arms of the Commission on Elections.

    6. File, upon a verified complaint, or on its own initiative, petitions in court for

    inclusion or exclusion of voters; investigate and, where appropriate, prosecute cases

    of violations of elections laws, including acts or omissions constituting election frauds,

    offenses, and malpractices.

    7. Recommend to the Congress effective measures to minimize election spending,including limitation of places where propaganda materials shall be posted, and to

    prevent and penalize all forms of election frauds, offenses, malpractices, and

    nuisance candidates.

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    8. Recommed to the President the removal of any officer of employee it has

    deputized, or the imposition of any other disciplinary action, for violation or disregard

    of, or disobedience to its directive, order, or decision.

    9. Submit to the President and the Congress a comprehensive report on the

    conduct of each election, plebiscite, initiative, referendum, or recall.

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    ORGANIZATIONAL STRUCTURE

    The Commission is under the over-all control of the Chairman and

    the Commissioners, who constitute the policymaking body that lays down the

    guidelines and regulations for elections, referenda, plebiscites, initiatives and recalls.

    The Commission sits either en banc or in two divisions in order to expedite disposition

    of election cases including pre-proclamation controversies.

    The Chairman is the Chief Executive of the Commission. Under him is

    the Executive Director (ED) whose duty is to implement policies and decisions and to

    take charge of the administrative affairs of the Commission. Assisting the Executive

    Director are two deputies: a Deputy Executive Director for Administration

    (DEDA) and a Deputy Executive Director for Operations (DEDO).

    In the field, there are 16 regional election directors (RED), 79 provincial

    election supervisors (PES), 1,609election officers (EO) and their staffs. The election

    officers are based in every city and municipality. Their main function is to supervisethe conduct of electoral activities within their areas of responsibility as field

    representatives of the Commission.

    In the central office, there are ten departments, with their corresponding

    divisions, namely: the

    1. Administrative Services Department (ASD),

    1. Cash Division2. Property Division

    3. Data Processing Division

    4. General Services Division

    5. Internal Records Division

    6. Library Division

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    2. Election and Barangay Affairs Department (EBAD),

    a. Precincts Division

    b. Registration Division

    Electoral Contests Adjudication Department (ECAD),

    0. First and Second Division

    1. Judicial Records Division

    Education and Information Department (EID),

    0. Information Division

    1. Public Relations Division

    Election Records and Statistics Department (ERSD),

    0. Records and Statistics Division (RSD)

    1. National Central File Division (NCFD)

    2. Voters Identification Division (VID)

    Finance Services Department (FSD),

    0. Budget Division

    1. Accounting Division

    2. Voucher Processing Division

    Law Department,

    . Investigation and Prosecution Division (IPD)

    a. Legal Opinion and Research Division (LORD)

    Personnel Department,

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    0. Personnel Division

    1. Manpower Development Division

    2. Health Services Division

    Planning Department,

    0. Planning and Programming Division

    1. Management Systems Development Division

    2. Management Information System Division

    Information Technology Department (ITD).

    0. Systems and Programs Division

    1. Systems and Operations Division

    2. Management Information System Division

    Other offices include the:

    1. Office of the COMELEC Secretary,

    2. Office of the Clerk of Court, and the

    3. Internal Audit Office

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    You are Visitor No. 701138since 1/1/2010. Saturday, August 27, 2011

    The Commission on Audit (COA) is the Philippines' Supreme Audit Institution. The Philippine Constitution declares itsindependence as a constitutional office, grants it powers to auditall accounts pertaining to all government revenues and

    expenditures/uses of government resources and to prescribeaccounting and auditing rules, gives it exclusive authority todefine the scope and techniques for its audits, and prohibits thelegislation of any law which would limit its audit coverage.

    Submission of Nominees for Audit ofInternational Organizations not laterthan 2 September 2011 perCOAMemorandum No. 2011-016 dated 16August 2011.

    GeneralInformationabout the Commission on Audit

    Rules andRegulations

    HumanResourceManagement Information

    AnnualFinancialReports

    Fraud Alert

    COA News

    Annual Audit Reports

    Government-Wide & SectoralPerformance Audit Reports

    COA Decisions

    Supreme Court Decisions/Resolutions Affecting COA

    COA Bids and Awards

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    COA Training Program

    What's New

    Government / OtherLinks

    Technical Services DataCenter

    COAGenderandDevelopment

    COA e-Library

    A RMI S (Beta)

    CONSTITUTIONALPROVISIONS

    1987 PHILIPPINECONSTITUTION

    ARTICLEIX-DTHECOMMISSION ON AUDIT

    SECTION 1 (1). There shall be a Commission on Audit composed of a Chairman and twoCommissioners, who shall be natural-born citizens of the Philippines and, at the time of theirappointment, at least thirty-five years of age, certified public accountants with not less than tenyears of auditing experience, or members of the Philippine Bar who have been engaged in thepractice of law for at least ten years, and must not have been candidates for any elective positionin the elections immediately preceding their appointment. At no time shall all Members of theCommission belong to the same profession.

    SECTION 1 (2). The Chairman and the Commissioners shall be appointed by the Presidentwith the consent of the Commission on Appointments for a term of seven years withoutreappointment. Of those first appointed, the Chairman shall hold office for seven years, oneCommissioner for five years, and the other Commissioner for three years, without reappointment.

    Appointment to any vacancy shall be only for the unexpired portion of the term of thepredecessor. In no case shall any Member be appointed or designated in a temporary or actingcapacity.

    SECTION 2 (1). The Commission on Audit shall have the power, authority, and duty toexamine, audit, and settle all accounts pertaining to the revenue and receipts of, andexpenditures or uses of funds and property, owned or held in trust by, or pertaining to, theGovernment, 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 f iscal autonomy under thisConstitution; (b) autonomous state colleges and universities; (c) other government-owned orcontrolled corporations and their subsidiaries; and (d) such non-governmental entities receivingsubsidy or equity, directly or indirectly, from or through the Government, which are required bylaw 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 mayadopt such measures, including temporary or special pre-audit, as are necessary and appropriateto correct the deficiencies. It shall keep the general accounts of the Government and, for suchperiod as may be provided by law, preserve the vouchers and other supporting papers pertaining

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    thereto.

    SECTION 2 (2). The Commission shall have exclusive authority, subject to the limitations inthis Article, to define the scope of its audit and examination, establish the techniques andmethods 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 3. No law shall be passed exempting any entity of the Government or its subsidiaryin any guise whatever, or any investment of public funds, from the jurisdiction of the Commissionon Audit.

    SECTION 4. The Commission shall submit to the President and Congress, within the timefixed by law, an annual report covering the financial condition and operation of the Government,its subdivisions, agencies, and instrumentalities, including government-owned or controlledcorporations, and non-governmental entities subject to its audit, and recommend measuresnecessary to improve their effectiveness and efficiency. It shall submit such other reports as maybe required by law.

    2009 REVISEDRULES OFPROCEDUREOFTHECOMMISSION ON AUDIT

    Pursuant to Section 6 of Article IX-A of the 1987 Constitution, and by virtue of the powers vested in it byexisting laws, the Commission on Audit hereby promulgates the following rules governing pleadings andpractice before it.

    RULE I - Introductory ProvisionsRULE II - Jurisdiction and Powers of theCommission on AuditRULE III - Organizational Structure of theCommission Proper and How it TransactsBusinessRULE IV - Proceedings Before the Auditor

    RULE V - Proceeding Before the DirectorRULE VI - Proceedings Before the

    Adjudication and Settlement Board (ASB)RULE VII - Petition for Review to theCommission ProperRULE VIII - Original Cases Filed Directlywith the Commission Proper

    RULE IX - Pleadings, Mode of Filing,Docketing of Cases and Filing FeeRULE X - Proceedings before theCommission ProperRULE XI - ContemptRULE XII - Judicial ReviewRULE XIII - Enforcement and Monitoring

    of DecisionRULE XIV - Administrative CasesRULE XV - Miscellaneous ProvisionsRULE XVI - Repealing Clause andEffectivity

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    y

    y

    y

    y

    The President's Cabinet

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    Ang bumubuo ng gabinete ng Pangulo.

    y

    Executive Secretary

    Paquito Ochoa, Jr.

    y Secretary of Agrarian Reform

    Virgilio De Los Reyes

    y Secretary of Agriculture

    Proceso Alcala

    y

    Secretary of Budget and Management

    Florencio Abad

    y Secretary of Education

    Bro. Armin Luistro FSC

    y Secretary of Energy

    Jose Rene Almendras

    y

    Secretary of Environment & Natural Resources

    Ramon Paje

    y Secretary of Finance

    Cesar Purisima

    y Secretary of Foreign Affairs

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    Albert Del Rosario

    y Secretary of Health

    Enrique Ona

    y Secretary of Interior and Local Government

    Jesse Robredo

    y Secretary of Justice

    Leila de Lima

    y Secretary of Labor and Employment

    Rosalinda Baldoz

    y Secretary of National Defense

    Voltaire Gazmin

    y Secretary of Presidential Communications Development and Strategic Planning

    Ramon Carandang

    y Secretary of Presidential Communications Operations Office

    Herminio Coloma

    y Secretary of Public Works & Highways

    Rogelio Singson

    y Secretary of Science &Technology

    Mario Montejo

    y Secretary of Social Welfare & Development

    Corazon Soliman

    y Secretary ofTourism

    Alberto Lim

    y Secretary ofTrade & Industry

    Gregory Domingo

    y Secretary ofTransportation and Communications

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    Jose De Jesus

    y Chairman of the Commission on Higher Education (CHED)

    Patricia Licuanan

    y Chairman of the Housing and Urban Development Coordinating Council

    Vice-President Jejomar Binay

    y Director General of the National Economic and Development Authority

    Cayetano Paderanga, Jr.

    y National Security Adviser

    Cesar Garcia

    y Presidential Adviser on Peace Process

    Teresita Deles

    y Head of the Presidential Management Staff

    Julia Andrea Abad

    y Presidential Spokesperson

    Edwin Lacierda

    y Chairman of the Metro Manila Development Authority

    Francis Tolentino

    y Error! Hyperlink reference not valid.

    Eduardo de Mesa

    y Error! Hyperlink reference not valid.

    Antonino P. Roman

    y National Anti-Poverty Commission (NAPC)

    Jose Eliseo M. Rocamora

    Transparent GovernmentP-Noy wants to hear from you. Ibahagi ang iyong mga saloobin kung paano mas magiging bukas at

    tapat ang ating gobyerno.

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    Panata Sa Pagbabago

    "ikaw at ako ay dapat ang magpapaunlad ng bayan nato sa pamamagitan ng pagkakaisa atpagtutulungan"

    -zandro villafuerte

    Philippines

    ______________________________________________________________________________

    _________________

    1. BRIEF DESCRIPTION OF THE COUNTRY

    1.1 Socio-economic profile

    The Philippines is an archipelago of 7,100 islands, with a land area of 30 million

    hectares. As of the last census in May 2002, the population was 76,498,735 with an

    annual growth rate of 2.36 per cent. Given this population growth rate the country is

    expected to double by 2029.

    Most of the population is concentrated in the twenty largest islands, with about

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    56 per cent of the population residing in Luzon, 20.3 per cent in Central Philippines

    (or the Visayas Islands) and 23.7 per cent in Mindanao (or Southern Philippines).

    About 55 per cent of the total population is categorized as urban. Continuous

    migration to highly urbanized centers has increased the number of urban dwellers

    looking for employment opportunities in the industry, commercial and service

    sectors. In large cities like Metro Manila and Cebu, urban dwellers represent about

    63 percent of the citys population.

    The poverty threshold countrywide is P13, 823 (USD 261) while that of

    Metropolitan Manila is P17, 713 (USD 335). The poverty incidence of the total

    population of the country is 39.5 per cent.

    About 20 of a total 79 provinces have populations over one million. According to

    the last survey (conducted in 2002), Bulacan, Cebu, Negros Occidental, Pangasinan

    and Cavite have provincial populations over 2 million.

    1.2 Political and administrative structure

    National government and political structure

    The Philippines is a republic with a unitary presidential system. The national

    government has three branches: the executive branch headed by the President, the

    legislative branch and the judicial branch. The executive branch consists of 26

    cabinet secretariat and equivalent ranks in specialized agencies, the national

    bureaucracy and the military, of which the President is Commander in Chief. The

    legislative branch or Congress is a two-chamber legislature. There are 24 senators

    in the Philippine Senate, while there are 220 Congressmen or House

    Representatives. The judicial branch consists of the Supreme Court, the Court of

    Appeals, Regional Trial Courts and other special courts (i.e. juvenile, family or

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    sharing courts). Each branch of the national government is coequal to each other.

    The Philippines Constitution of 1987 also provides for the creation of the following

    constitutional commissions:

    Civil Service Commission;

    Commission on Audit; Country Reports on Local Government Systems:

    Philippines

    2

    Commission on Elections; and

    Ombudsperson

    The Philippines has a multiparty democracy. The Constitution provides for the

    same term limits for all elected public officials. The people elect the President, Vice

    President, all members of the national legislature, provincial governors, city and

    municipal mayors, members of the local councils and barangay officials. Political

    parties at the local level are generally extensions of political parties engaged in

    national politics. For the purpose of administration and development planning, the

    Philippines is divided into 18 administrative regions. In each regional capital, the 26

    departments of the national government have their regional offices. The political

    subdivisions of the nation state are:

    79 provinces;

    115 cities;

    1,425 municipalities; and

    43,000 barangays.

    These political subdivisions are guaranteed in the Constitution. Likewise, the

    following political units have been created:

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    Metropolitan Manila Development Authority (MMDA);

    Autonomous Region of Muslim Mindanao (ARMM); and

    Cordillera Administrative Region (CAR).

    The MMDA is the metropolitan government for Manila, and its environs cover

    13 cities and 4 municipalities. The ARMM is a regional government in the Muslim

    Region of Southern Mindanao while the CAR is a special region for the highlanders

    or mountain tribes in Northern Luzon and Cordillera. Philippine cities are classified

    into:

    Highly Urbanized Cities (HUC) independent from the province;

    Component Cities under supervision of the province; and

    Independent Component Cities in which residents cannot vote for the

    provincial officials.

    Except for the barangays, all local governments in the Philippines undergo

    classification every five years based on their individual incomes. Classification

    ranges from first class, having the highest income down to sixth class, having the

    lowest income. Cities like Manila and Quezon City are classified as special cities

    under this city classification system. Country Reports on Local Government Systems:

    Philippines

    3

    2. EVOLUTION OF LOCAL GOVERNMENT

    Local government in the Philippines has its roots in the colonial administration

    of Spain, which lasted in the Philippines for 327 years. The establishment of Cebu

    City in 1565 started the local government system. Three centuries under Spanish

    government were characterized by a highly centralized regime. The Spanish

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    Governor General in Manila governed the provinces and cities in the whole country.

    An important Spanish law on local governments was the Maura Law of 1893, which

    allowed Filipinos to vote for their local officials.

    After Spain, the United States came into power in the early 1900s and

    Filippinized local government administration. The Americans issued General Order

    No. 43, which recognized local governments established by Spaniards. In the

    Commonwealth period (1935-1940), Commonwealth Act No. 357 allowed women to

    exercise their suffrage and vote for local officials. The post war years (1946 to 1971)

    also saw several legislations aimed to strengthen local elections in the Philippines.

    The last 50 years of the twentieth century saw several developments towards

    decentralization. The Local Autonomy Act of 1959, the passage of the Barrio Charter

    and the Decentralization Act of 1967 were all incremental national legislation in

    response to the clamor for a self-rule concept. The Philippine Constitutions of 1972

    and 1987 also significantly influenced the movement for political devolution. The

    most significant constitutional provision (Article 10 on Local Government) is the

    following:

    "The Congress shall enact a local government code which shall provide for

    a more responsive and accountable local government structure instituted through

    a system of decentralization with effective mechanisms of recall, initiative and

    referendum, allocate among the different local government units their powers,

    responsibilities and resources and provide for the qualifications, election,

    appointment, removal, terms, salaries, powers, functions and duties of local

    officials and all other matters relating to the organization and operation of the

    local units".

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    The legislative initiative promoting local autonomy was strongly supported by

    academics and public servants, who spearheaded the necessary reforms in

    changing the structure and organization of local governments, and included new

    functions to enable local governments to address a changing environment. The

    struggle for decentralization over the past 50 years culminated in the passage of the

    Local Government Code in October 1991. The Local Government Code is a most

    comprehensive document on local government touching on structures, functions and

    powers, including taxation and intergovernmental relations. The Local Government

    Code has been implemented for the last twelve years as part of the continuing

    advocacy of the country for effective decentralization and a working local autonomy.

    Country Reports on Local Government Systems:

    Philippines

    4

    3. MAIN FEATURE AND CHARACTERISTIC OF

    LOCAL GOVERNMENTS

    3.1 Local government categories and hierarchies

    The categories of local authorities in the Philippines are as follows:

    1 Metropolitan Government;

    1 Autonomous Regional Government;

    1 Special Administrative Region;

    79 Provinces;

    115 Cities;

    1,420 Municipalities; and

    43,000 Barangays.

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    Specific income categories and population size govern the classification of local

    governments from one type to another. The legal basis for such requirements is

    provided for in the Local Government Code. The Ministry of Finance decides upon

    the reclassification by income. The incremental income of a local government

    covering five years is the basis for upgrading local governments every five years.

    3.2 Local government structures and functions

    All levels of local government exercise the following general functions and

    powers:

    Efficient service delivery;

    Management of the environment;

    Economic development; and

    Poverty alleviation.

    The various provisions of the Local Government Code on provinces, cities,

    municipalities and barangays, all cite these functions. Enabling legislation from local

    councils may be initiated where necessary.

    The Local Government Code or Republic Act 7160, contains the following four

    local government laws, defining the functions and powers of local governments:

    Section 468 Functions and powers of provinces (Provincial Law)

    Section 447 Functions and powers of municipalities (Municipal Law)

    Section 458 Functions and powers of cities (City Law)

    Section 398 Functions and powers of barangays (Barangay Law)

    The functions and powers of the Metropolitan Manila Development Authority is

    defined in Republic Act 7924, that of the Autonomous Region of Muslim Mindanao

    (ARMM) in RA 6649 and RA 6766, and that of Cordillera Administration Region

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    (CAR) in RA 6766. Country Reports on Local Government Systems:

    Philippines

    5

    All these sections have been standardized so that the respective functions and

    powers are similar. For example, provincial, city, municipal and barangay councils

    shall all enact ordinances and approve resolutions, appropriate funds, and pursue

    Section 16 (General Welfare Clause) of the Local Government Code.

    Local governments are likewise empowered to exercise their corporate powers

    as provided for in Section 22 (corporate powers). This specific section provides that

    local governments as a corporation, shall have the following powers:

    1. To have continuous succession of its corporate name;

    2. To sue and be sued;

    3. To have and use a corporate seal;

    4. To acquire and convey real or personal property;

    5. To enter into contracts; and

    6. To exercise such other powers as are granted to corporations, subject to

    limitations provided in the Local Government Code and other laws.

    Moreover, provinces, cities, municipalities and barangays shall:

    1. Approve ordinances and pass resolutions necessary for the efficient and

    effective local government administration;

    2. Generate and optimize the use of resources and revenues for the

    development plans, program objectives and priorities of the specific level of

    local government provided under Section 18 (Power to Generate and Apply

    Resources of the Local Government Code);

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    3. Subject to the provisions of Book II of the Local Government Code grant

    franchises, approve the issuances of permits or licenses or enact

    ordinances, and levy taxes, fees and charges upon such conditions and for

    such purposes intended to promote the general welfare of the inhabitants;

    4. Approve ordinances which shall ensure the efficient and effective delivery of

    basic services and facilities; and

    5. Exercise such other powers and perform such other functions as may be

    prescribed by law or ordinance.

    Table 1: Functions of local government officials

    Local Chief Executives Deputies

    Supervise local departments performance

    Formulate plans and programs

    Preside over the local legislative council

    Approve local budget

    Oversee the local bureaucracy

    General supervision over component local

    governments

    Exercise regulatory powers through the council

    Review local ordinances

    Source: Local Government Code of 1991 and Republic Act 7160 sections on powers and

    functions Country Reports on Local Government Systems:

    Philippines

    6

    The structures of local governments are both governed by the Local

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    Government Code and by local ordinance passed by the local government concern.

    A province must, for example, have a governor who is elected at large. The vicegovernor acts

    as presiding officer of the provincial legislative council and all these

    offices are mandated by the Local Government Code. In the case of cities, whether

    it is highly urbanized or component cities, each has a city mayor, a vice mayor which

    presides over the city legislative council, and members of which, including the mayor

    and the vice-mayor are elected for a three-year term. Elected local officials are

    allowed only tenure of a three-year term or a total of nine consecutive years in the

    office as provided for in the Constitution.

    In the case of municipalities, the position of mayor, the vice-mayor as well as

    the members of the municipal legislative council is likewise mandatory structures in

    the Code. The barangay government likewise has the barangay captain and six

    members of the barangay council, all of who are also elected at the barangay level.

    All local governments are empowered by the Local Government Code to create their

    own departments and offices based on the principle of affordability and actual need

    The legal relationship between local governments and parastatal bodies is

    minimal. However, the relationship between parastatal bodies and local government

    is closer in the implementation of plans and programs of investment and

    development programs in areas where these plans and programs are located in

    specific local governments.

    Local councils generally formulate laws and other regulatory measures. These

    regulatory measures are operationalized in the form of ordinances, proclamations,

    resolutions and/or other administrative forms. The process of legislation is usually

    based on identified needs of the municipality concerning development, peace and

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    order or in the promotion of economic project activities including requirements in the

    social welfare clause provision of the Local Government Code. When the local

    council tackles vital ordinances, such as increasing local taxes, closure of local roads

    and other issues vital to the community, the regulatory measures or proposed

    ordinances undergo a series of public hearings. These ensure that the community is

    aware of the measures, and participate in the formulation of laws to be implemented

    in response. This process makes people consciously aware of the actions of local

    authorities, which are regulatory in nature.

    3.3 Local government finances

    Intergovernmental fiscal relations

    Fiscal relations between national and local government center on the following

    major areas:

    Allotment of internal revenue shares;

    Shares of local governments in national wealth exploitation;

    Shares of earnings of government agencies or government-owned or

    controlled corporations engaged in the utilization and development of

    national wealth; Country Reports on Local Government Systems:

    Philippines

    7

    Local government borrowing; and

    Review of local government budgets.

    Local governments have their shares in the national internal revenue taxes,

    representing 40 per cent of the total internal revenue collections, based on the third

    preceding year (Section 284). However, there is at present a bill pending in congress

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    to increase these shares to 50 per cent.

    The regional distribution of the Internal Revenue Allotment to local governments

    is as follows: Provinces (23 per cent), Cities (23 per cent), Municipalities (34 per

    cent) and Barangays (20 per cent).

    Each barangay should at least receive eighty thousand Pesos per annum or

    USD1,510. The Local Government Code provides that local governments shall have

    an equitable share in the proceeds derived from the utilization and development of

    national wealth within their respective areas, and share these with inhabitants by

    way of direct benefits (Section 289). Local governments in addition have a share of

    40 per cent of the gross collection. The national government derives collection from

    the preceding fiscal year from numerous sources, including mining taxes, royalties,

    forestry and fishery charges and other taxes, fees or charges (including surcharges,

    interests or fines) from its share in any co-production, joint venture or production

    sharing agreement in the utilization and development of the national wealth within

    the territorial jurisdictions (Section 290).

    Local governments likewise have a share based on the preceding fiscal year

    from the proceeds derived from any government agency or government-owned or

    controlled corporation engaged in the utilization and development of the national

    wealth. This is based on the following formula; whichever will produce a higher

    share for the local government unit:

    1 per cent of the gross sales or receipts of the preceding calendar year; or

    40 per cent of the mining taxes, royalties, forestry and fishery charges and

    such other taxes, fees or charges, including related surcharges, interests, or

    fines the government agency or government-owned or controlled

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    corporation would have paid if it were not otherwise exempt (Section 291).

    At the same time, local governments are authorized to issue bonds,

    debentures, securities, collateral notes and other obligations to finance selfliquidating, income-

    producing development and livelihood projects. However the

    power given to local governments in the issuance of bonds and other long-term

    securities is subject to the rules and regulations of the Central Bank and the

    Securities and Exchange Commission (Section 299). The market for local

    government bonds is new and has yet to be fully developed. Under Section 299 of

    the Local Government Code, local authorities through their respective legislative

    councils can float local bonds with sovereign guarantee. However, only very few

    cities and provinces has floated local bonds for such projects as building roads,

    constructions of public markets or for public housing. Country Reports on Local

    Government Systems:

    Philippines

    8

    There is thus still a need to institutionalize the Philippine market for local bonds.

    One policy that will facilitate institutionalization is to make local government bonds,

    tax-free. The Department of Budget and Management has the power to review

    appropriation ordinances of provinces, highly urbanized cities, independent

    component cities and the municipalities within the Metropolitan Manila Area (Section

    326). An important provision in local fiscal administration, within the context of

    intergovernmental relations, is a provision that national planning be bottom-up. This

    is to ensure that the needs and aspirations of the people, as articulated by the local

    governments in their respective local development plans, are considered in the

    formulation of budgets of national line agencies or offices (Section 350 K).

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    Local taxes

    Local government taxation and other fiscal matters are contained in Book II of

    the Local Government Code. These include real property taxation, shares of local

    governments in the proceeds of national taxes, credit financing and local budgets

    including property and supply management. Some illustrative revenue raising

    powers of local governments are listed below:

    Provinces Real property tax; 25 per cent.

    Tax on transfer of real property ownership; 10-15 per cent of the

    property assessment.

    Tax on business of printing and publication; no less than 1 per cent but

    no more than 10 per cent.

    Franchise tax; percentage based on total gross income.

    Sand and gravel tax; - computed based on cubic meters of sand and

    gravel collected based on the tax level authorized in the tax ordinance.

    Professional tax; 5-15 per cent.

    Amusement tax on admission; 3 per cent.

    Annual fixed tax per delivery truck or van of manufacturers or producers

    of or dealers in certain products. Tax rates varies on the regulations of

    the local government concerned.

    Municipalities Tax on business; based on the volume of business of the applicant.

    Fees and charges; will be fixed by the local council or the city which

    have the power to levy a rate.

    Fishery rental or fees and charges; stipulated in the Local Tax Code and

    municipalities and coastal areas.

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    Fees for sealing and licensing of weights and measures; dependent on

    the tax code of local governments concerned.

    Community tax computed based on the income of individual citizens.

    Cities The city may levy and collect taxes, fees and other impositions that the

    province or municipality may levy and collect. There is not much

    variation with the taxing powers of the provinces and municipalities,

    except that the rates in cities are much higher than those of the

    provinces of municipalities.

    Barangays

    Taxes and fees; like the power to tax in the province, cities and

    municipalities, the taxing power of barangays are also defined in the

    Local Government Code. However, barangay government collects Country Reports on

    Local Government Systems:

    Philippines

    9

    simple taxes like fees in the issuance of personal identification,

    barangay share is 15 per cent of the total Real Property collection in

    cities and municipalities that can also tax livestock such as cockfighting.

    Service charges: barangays may impose and collect fees on services

    rendered by an agency as part of the regulatory power of the barangay

    government.

    Contributions: barangay likewise are empowered to receive contributions

    from the private sectors, financial institutions and the like.

    Audit

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    As mentioned, the Commission on Audit (COA), which is a constitutional body,

    audits the utilization of public funds in accordance with the constitutional provision on

    auditing requirements and the compliance of local governments with the new

    governmental accounting system. The COA does not only audit the financial

    cashbooks or financial transactions but also undertakes performance auditing as part

    of its responsibilities in monitorin