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1 Office of the Ombudsman
2 Bangko Sentral ng Pilipinas
3 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)


























About Us



Click here to know more about the seal...

Click here to listen to our official hymn...

Click here 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 or
employees of the Government, or of any subdivision, agency or
instrumentality thereof, including government-owned or controlled
corporations, and enforce their administrative, civil and criminal liability in
every case where the evidence warrants in order to promote efficient
service by the Government to the people (Section 13, R.A. No. 6770; see
also Section 12 Article XI of the 1987 Constitution).
The Ombudsman shall give priority to complaints filed against high ranking
government officials and/or those occupying supervisory positions,
complaints involving grave offenses as well as complaints involving large
sums 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 the
Filipino society, to promote integrity and efficiency and high ethical standards in
public service through proactive approaches in graft prevention and public
assistance, prompt investigation of complaints and aggressive prosecution of cases
filed against erring public officials and employees.

Vision

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

Know more about...

The Ombudsmen of the Philippines
The origins of the Tanodbayan / Office of the Ombudsman
The constitutional guarantees that insulate us from political influence and
interference
The powers, functions & duties of the Office of the Ombudsman as the Protector
of the People

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






















MA. MERCEDITAS NAVARRO-GUTIERREZ
December 2005 to May 6, 2011

SIMEON V. MARCELO
2002 - November 30, 2005

ANIANO A. DESIERTO
1995-2002

CONRADO M. VASQUEZ
1988-1995












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 Philippine eagle 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 line drawn in half
circle. The right side remains open, signifying freedom, openness, and
readiness of the BSP, as represented by the Philippine eagle, to soar and
fly toward its goal. Putting all these elements 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: price
stability, 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,
and high quality.
3. The white color of the eagle 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 of doing business at
the BSP.
Shape
Round shape to symbolize the continuing and unending quest to become
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 the different operating departments/ offices. The
Complex has 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 securities printing plant, a mint and a gold
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





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 the establishment 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), the discussion about a Philippine central bank that would
promote price stability and economic growth continued. The countrys monetary system then was
administered by the Department of Finance and the National Treasury. The Philippines was on the exchange
standard using the US dollarwhich was backed by 100 percent gold reserveas the standard currency.
In 1939, as required by the Tydings-McDuffie Act, the Philippine legislature passed a law establishing a
central bank. As it was a monetary law, it required the approval of the United States president. However,
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. The establishment 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 the dollar 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. The establishment 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 the economy. 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 and healthy 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 enforce banking laws and regulations and to respond to emerging central banking issues. 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 aimed essentially 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,
President Fidel V. Ramos signed into law Republic Act No. 7653, the New Central Bank Act, on 14 June
1993. The law provides for the establishment 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 competitive
economy 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 in
bringing 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 supervision
over 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
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 Reserves
Article 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. Privileges
Article 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 sustainable economic
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 and exercises 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 the exclusive 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.
y Financial Supervision. The BSP supervises banks and exercises 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 the exchange rate policy of the
Philippines. Currently, the BSP adheres to a market-oriented foreign exchange rate policy such that
the 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.




















The BSP's Organizational Structure
as of June 2009

y Executive Management Services
y Functional Sectors
o Monetary Stability Sector
o Supervision and Examination Sector
o Resource Management Sector
y Security Plant Complex





The BSP's Organizational Structure
as of June 2009

The Executive Management Services














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 and has
since then played a key role in the development 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 the effort to increase public
awareness on the role of the BSP in the economy 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 remittance environment 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
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 to
direct 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 serving
the banking needs of all banks through accepting deposits,
servicing withdrawals and extending credit through the
rediscounting facility.
y Supervision and Examination Sector enforces and monitors
compliance 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 of
the three independent constitutional commissions with adjudicative responsibility in the national
government structure, it is also tasked to render final arbitration on disputes and personnel actions on
Civil Service matters.
RESPONSIBILITY
Recruitment, building, maintenance and retention of a competent, professional and highly motivated
government workforce truly responsive to the needs of the government's client - the public.
SPECIFIC FUNCTIONS
leading and initiating the professionalization of the civil service;
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.
DEVELOPING COMPETENT AND CREDIBLE CIVIL 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.
EXEMPLIFYING INTEGRITY AND EXCELLENCE IN 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 THE WORKPLACE
( 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 AND EFFICIENT PERFORMANCE OF QUASI-JUDICIAL FUNCTIONS
( Mabisa at Mahusay na Pagganap sa mga Tungkuling Mala-panghukuman )

Fair and Expeditious Disposition of Cases Affirms Citizen's Faith In The Administrative
Justice System
( Ang Makatarungan at Mabilis na Pagpapasiya sa mga Kaso ay Nagpapatibay sa Pagtitiwala ng mga
Mamamayan
sa Sistema ng Katarungang Pampangasiwaan )
5.
BUILDING PARTNERSHIPS AND STRENGTHENING LINKAGES
( 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
Organisasyon
at Mabuting Pamamahala )
6. MANAGING SUPPORT MECHANISMS
( Pamamahala sa mga Mekanismong Pananaguyod )

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-end
totaled, 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 as
amended and elevated to a constitutional body by the 1973 Constitution. It was reorganized under PD
No. 181 dated September 24, 1972, and again reorganized under Executive Order no. 181 dated
November 21, 1986. With the new Administrative Code of 1987 (EO 292), the Commission is
constitutionally mandated to promote morale, efficiency, integrity, responsiveness, progressiveness, and
courtesy 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 the
Civil Service Laws and other pertinent laws;

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;

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;

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 Court
on certiorari;

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

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

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

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

Hear and decide administrative cases instituted by or brought before it directly or on appeal,
including contested appointments, and review decisions and action 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 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 pertinent
to investigations and inquiries conducted by it in accordance with its authority conferred by the
Constitution and pertinent laws;

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;

Take appropriate actions on all appointments and other personnel matters in the Civil Service
including 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 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.

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

Administer the retirement program of government officials and employees, and accredit government
services 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 as
may be provided by law



CSC 2030 Agency Vision
CSC shall be Asia's leading center of excellence
for 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 and
organizational 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, Website
enhancement
7. Marketing - Branding for CSC through marketing its programs: Honor Awards Program, Civil Service Institute, Computerized Exams,
and the ARTA
8. HR Accreditation Program - HR Plan, Competency-based Standards, Regional Training Enhancements, and a Comprehensive
Wellness Program


Goals/Objectives
Six Strategic Priorities were identified:
I - DEVELOPING COMPETENT AND CREDIBLE CIVIL 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 )

Programs/Projects/Activities
A.Examination, Recruitment and Placement
1. Test Development
- Enriching Test Bank
- 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 of Generic Occupation-based QS
B. Human Resource 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
II - EXEMPLIFYING INTEGRITY AND EXCELLENCE IN 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 )
Programs/Projects/Activities
A. Inspection and Audit
PMAAP (Personnel and Management Assessment & Assistance Program)
Accreditation of Agencies
a. 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 "LGU HR Wellness Project"
B. Honor Awards
Implementation of the Honor Awards Program (HAP)
Organizational Category
C. HR Developer Award (Accreditation of Agencies)
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 RCS
Citizen'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 of Honor Membership)
Caravan of Public Services
Leaders Forum on Ethics and Accountability
III - CULTIVATING HARMONY, MORALE AND WELLNESS IN THE WORKPLACE
( 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 )

Programs/Projects/Activities
1. Management Employee Partnership
- PSLMC Concerns
- Registration/accreditation of unions
- Conciliation and Mediation
- Registration of C N A (Collective Negotiations Agreeement)
- Education on Employees Rights & Responsibilities
- Institutionalized Agency General Assembly
- Agency Climate & Satisfaction Level and Morale Survey
2. 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)
IV - EFFECTIVE AND EFFICIENT PERFORMANCE OF QUASI-JUDICIAL FUNCTIONS
( Mabisa at Mahusay na Pagganap sa mga Tungkuling Mala-panghukuman )

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

Programs/Projects/Activities
1. Preventing Ageing of Cases
Creation of Special Task Force
Deputization of Government Lawyers
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 of Legal Research
7. 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
* Regional Offices Legal Enhancement Seminars (ROLES)
V - BUILDING PARTNERSHIPS AND STRENGTHENING LINKAGES
( 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 Organisasyon at Mabuting Pamamahala )

Programs/Projects/Activities
A. 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 of Board 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 MECHANISMS
( Pamamahala sa mga Mekanismong Pananaguyod )

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 )

Programs/Projects/Activities
1. Restructuring the CSC
Review of Organizational Structure & Staffing (OSS)
- 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 of Authority (RO/CO Authority)
Protocol
Delineation 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



Love of God and Country


Excellence


Integrity






Performance Pledge
We, the officials and employees of the Civil
Service Commission, commit to:

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

Ensure strict compliance with service
standards, with written explanation for any
delays in frontline services;

Respond to your complaint about our services
the soonest or within the day through our
complaint and assistance desk and take
corrective measures;

Value every citizens comments, suggestions,
and needs, including those with special needs
such as the differently-abled, pregnant
women, and senior citizens; and

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

All these we pledge,
because YOU deserve no less.




Historical HighlightsThe civil service system in the Philippines was formally
established under Public Law No. 5 ("An Act for the Establishment and
Maintenance of Our Efficient and Honest Civil Service in the Philippine
Island") in 1900 by the Second Philippine Commission. A Civil Service Board
was created composed of a Chairman, a Secretary and a Chief Examiner. The
Board administered civil service examinations and set standards for
appointment in government service. It was reorganized into a Bureau in
1905.The 1935 Philippine Constitution firmly established the merit system as
the basis for employment in government. The following years also witnessed
the expansion of the Bureaus jurisdiction to include the three branches of
government: the national government, local government and government
corporations.In 1959, Republic Act 2260, otherwise known as the Civil
Service Law, was enacted. This was the first integral law on the Philippine
bureaucracy, superseding the scattered administrative orders relative to
government personnel administration issued since 1900. This Act converted
the Bureau of Civil Service into the Civil Service Commission with department
status.In 1975, Presidential Decree No. 807 (The Civil Service Decree of the
Philippines) redefined the role of the Commission as the central personnel
agency of government. Its present mandate is derived from Article IX-B of
the 1987 Constitution which was given effect through Book V of Executive
Order No. 292 (The 1987 Administrative Code). The Code essentially
reiterates existing principles and policies in the administration of the
bureaucracy and recognizes, for the first time, the right of government
employees to self-organization and collective negotiations under the
framework of the 1987 Constitution.











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 1940
amendment 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
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.

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.







YEAR NAME POSITION PERIOD
1940
Pedro Concepclon
Jose C. Abreu
Ruflno Lunu
Chulrmun
Member
Member
Sept. 01, 1940 - Muy 11, 1941
Sept. 01, 1940 - Oct. 11, 1944
Sept. 12, 1940 - July 12, 1945
1941
Jose Lopez Vlto
Jose C. Abreu
Ruflno Lunu
Chulrmun
Member
Member
Muy 13, 1941 - Muy 07, 1947
Sept.01, 1940 - Oct. 11, 1944
Sept.12, 1940 - July 12, 1945
1945
Jose Lopez Vlto
Frunclsco Enuge
Vlcente de Veru
Chulrmun
Member
Member
Muy 13, 1941 - Muy 07, 1947
July 12, 1945 - Nov. 09, 1949
July 12, 1945 - Apr. 08, 1947
1947
Vlcente de Veru
Leopoldo Rovlru
Rodrlgo Perez, Jr.
Chulrmun
Member
Member
Apr. 09, 1947 - Apr. 10, 1951
Muy 22, 1947 - Sept. 10, 1954
Dec. 08, 1949 - June 21, 1956

















Chairman Sixto S. Brilliantes Jr.


Commissioner Rene V. Sarmiento

Commissioner Lucenito N. Tagle


Commissioner Armando C. Velasco


Commissioner Elias R. Yusoph



Commissioner Christian Robert S. Lim


Commissioner Augusto C. Lagman

















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 barangay
official 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.
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.





















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 supervise
the 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 Division
2. Property Division
3. Data Processing Division
4. General Services Division
5. Internal Records Division
6. Library Division

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,


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















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


The Commission on Audit (COA) is the Philippines' Supreme
Audit Institution. The Philippine Constitution declares its
independence as a constitutional office, grants it powers to audit
all accounts pertaining to all government revenues and
expenditures/uses of government resources and to prescribe
accounting and auditing rules, gives it exclusive authority to
define the scope and techniques for its audits, and prohibits the
legislation of any law which would limit its audit coverage.


Submission of Nominees for Audit of
International Organizations not later
than 2 September 2011 per COA
Memorandum No. 2011-016 dated 16
August 2011.





General Information about the Commission on Audit


Rules and Regulations


Human Resource Management Information


Annual Financial Reports


Fraud Alert


COA News


Annual Audit Reports


Government-Wide & Sectoral Performance Audit Reports


COA Decisions


Supreme Court Decisions/Resolutions Affecting COA


COA Bids and Awards


COA Training Program


What's New


Government / Other Links


Technical Services Data Center


COA Gender and Development


COA e-Library


A R M I S (Beta)

CONSTITUTIONAL PROVISIONS

1987 PHILIPPINE CONSTITUTION
ARTICLE IX-D
THE COMMISSION ON AUDIT
SECTION 1 (1). There shall be a Commission on Audit 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, certified public accountants with not less than ten
years of auditing experience, or members of the Philippine Bar who have been engaged in the
practice of law for at least ten years, and must not have been candidates for any elective position
in the elections immediately preceding their appointment. At no time shall all Members of the
Commission belong to the same profession.
SECTION 1 (2). 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 those first appointed, the Chairman shall hold office for seven years, one
Commissioner 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 the
predecessor. In no case shall any Member be appointed or designated in a temporary or acting
capacity.
SECTION 2 (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.
SECTION 2 (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 3. No law shall be passed exempting any entity of the Government or its subsidiary
in any guise whatever, or any investment of public funds, from the jurisdiction of the Commission
on Audit.
SECTION 4. The Commission shall submit to the President and Congress, within the time
fixed by law, an annual report covering the financial condition and operation of the Government,
its subdivisions, agencies, and instrumentalities, including government-owned or controlled
corporations, and non-governmental entities subject to its audit, and recommend measures
necessary to improve their effectiveness and efficiency. It shall submit such other reports as may
be required by law.



2009 REVISED RULES OF PROCEDURE OF THE
COMMISSION ON AUDIT

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


RULE I - Introductory Provisions

RULE II - Jurisdiction and Powers of the
Commission on Audit

RULE III - Organizational Structure of the
Commission Proper and How it Transacts
Business

RULE IV - Proceedings Before the Auditor

RULE V - Proceeding Before the Director

RULE VI - Proceedings Before the
Adjudication and Settlement Board (ASB)

RULE VII - Petition for Review to the
Commission Proper

RULE VIII - Original Cases Filed Directly
with the Commission Proper


RULE IX - Pleadings, Mode of Filing,
Docketing of Cases and Filing Fee

RULE X - Proceedings before the
Commission Proper

RULE XI - Contempt

RULE XII - Judicial Review

RULE XIII - Enforcement and Monitoring
of Decision

RULE XIV - Administrative Cases

RULE XV - Miscellaneous Provisions

RULE XVI - Repealing Clause and
Effectivity











y

y

y

y
The President's Cabinet



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
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 of Tourism
Alberto Lim
y Secretary of Trade & Industry
Gregory Domingo
y Secretary of Transportation and Communications
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 Government
P-Noy wants to hear from you. Ibahagi ang iyong mga saloobin kung paano mas magiging bukas at
tapat ang ating gobyerno.

Panata Sa Pagbabago

"ikaw at ako ay dapat ang magpapaunlad ng bayan nato sa pamamagitan ng pagkakaisa at
pagtutulungan"
-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
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
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:
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
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".
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.
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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.
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
(CAR) in RA 6766. Country Reports on Local Government Systems:
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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);
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:
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The structures of local governments are both governed by the Local
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
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:
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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
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
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:
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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).
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.
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:
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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
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 monitoring local government administration.
Expenditure allocations
Table 2 and Figures 3 and 4 below indicates the nature of expenditures of local
governments, as an indicative profile of expenditure of almost all levels of local
government in the country.
The central government has no role in budgeting except in determining that the
budget does not exceed expected revenues; that all statutory obligations debts or
loans with sovereign guarantee are in the local government budget; and that the
local government does not exceed the 45-55 per cent personnel service limitations.
Local governments are only authorized up to a maximum of 55 per cent ceiling of the
total budget for personnel services or salaries. Lower local government or financially
poorer local governments are to observe 45 per cent on the same type of
expenditure.
Table 2: An indicative profile of the receipts and expenditures of
Philippine local government (2000-2002) (In million Pesos)
2000 2001 2002
Particulars Amount % Amount % Amount %
Beginning Balance 31,601.15 39,790.05 38,225.90
Receipts 129,562.25 100.00 132,530.36 100.00 159,404.24 100.00
Revenues 126,111.91 97.34 130,881.04 98.76 157,111.55 98.56
Tax Revenue 113,133.05 87.32 116,834.65 88.16 140,455.68 88.11
Internal Revenue Allotment 6,730.00 66.94 86,730.00 65.44 108,834.84 68.28
Property Tax 8,912.16 6.88 11,659.29 8.80 12,290.48 7.71
Local Tax 17,490.89 13.50 18,445.35 13.92 19,330.36 12.13
Non-Tax Revenue 12,978.86 10.02 14,046.40 10.60 16,655.87 10.45 Country Reports
on Local Government Systems:
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2000 2001 2002
Particulars Amount % Amount % Amount %
Operating and
Miscellaneous Revenue 9,342.44 7.21 10,120.47 7.64 10,547.77 6.62
Capital Revenue 460.89 0.36 987.49 0.75 1,393.22 0.87
Grants 983.90 0.76 889.25 0.67 1,985.37 1.25
Extra Ordinary Income 25.22 0.02 85.58 0.06 394.02 0.25
Interfund Transfers 371.45 0.29 364.35 0.27 664.44 0.42
Other Receipts 1,794.97 1.39 1,599.26 1.21 1,671.04 1.05
Borrowings 3,450.33 2.66 1,649.31 1.24 2,292.69 1.44
Financial Resources 161,163.39 172,320.41 197,630.14
Expenditures 121,373.35 100.00 134,094.51 100.00 145,829.69 100.00
General Services 56,476.11 46.53 63,375.82 47.26 67,963.32 46.60
Economic Services 27,286.02 22.48 28,844.51 21.51 30,676.87 21.04
Social Services 26,766.39 22.05 28,979.11 21.61 31,562.31 21.64
Others 10,844.83 8.94 12,895.07 9.62 15,627.18 10.72
Ending Cash Balance 39,790.05 38,225.90 51,800.45
Figure 1: Three-year expenditures pattern (in million Pesos)
-
10,000.00
20,000.00
30,000.00
40,000.00
50,000.00
60,000.00
70,000.00
2000 2001 2002
General Services Economic Services Social Services Others Country Reports on Local
Government Systems:
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Figure 2: Three-year revenue pattern (in million Pesos)
-
20,000.00
40,000.00
60,000.00
80,000.00
100,000.00
120,000.00
140,000.00
160,000.00
2000 2001 2002
Tax Revenue Non-Tax Revenue Borrowings
Source: DBM Annual Report on the Revenue of Local Government Budgets.
Sources for figures shown as indicative profile of the receipts and expenditures of Philippine
local
government include the Department of Finance (DOF); the Department of Budget and
Management
(DBM) and the National Economic Development Authority (NEDA).
The general expenditures which local governments incur consist of (a)
personnel services (45-55 per cent of the total budget); (b) infrastructure
development and maintenance; (c) the cost of delivering basic services out of local
government existence; and (d) payments of debts, loans and other mandatory
obligations.
Allocation of subsidies like the Internal Revenue Allotment is primarily based on
the following three factors (a) land area; (b) population; and (c) 10 per cent equity.
For the other sources of revenues (i.e. local sources), 25 per cent comes from real
property tax, 15 per cent from licenses and fees and the balance from the exercise of
taxing powers as well as earnings from local public utilities like markets and
telephone services.
Credit financing
Credit financing is important to the financial viability of local governments. In
the Local Government Code, there are several provisions that authorize local
governments to go into loans, credits and other forms of indebtedness (such as
deferred payments and other financial schemes) and inter-local government loans,
grants and subsidies, including funds secured by the national government from
foreign sources. However, loans from foreign sources require a sovereign guaranty.
While there are laws that authorize local governments to go into various financial
schemes to improve its financial position, many of the local governments are still shy
to take advantage of loans or borrow from the banks.
While this is the general situation, there is also an increasing number of
provinces and cities that are aggressive enough to go into a financial ventures since
Country Reports on Local Government Systems:
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they are burdened by heavy infrastructure requirements which the local governments
wants to realize in support of regional and local development and for investments.
3.4 Personnel system in local government
The Philippine local government personnel system is primarily governed by
personnel policies of the Civil Service Commission, and applicable provisions of the
Local Government Code, i.e. the Local Personnel Board and the Policy on Human
Resource Development. The merit system is the guiding principle in the selection,
recruitment and promotion of the officers and employees of the local government
bureaucracy or in the executive departments. Most locally appointed officers and
employees are career personnel with security of tenure who can only be removed for
cause. All local government employees are covered with limited medical care and
are insured in the Government Service Insurance System. Discipline over career
employees is lodged with the local chief executives and the Civil Service
Commission.
Local executives have the power to appoint personnel and disciplining action of
personnel rests under the Civil Service Commission. The secondment of staff from
the central to local government is possible but it is not a general practice except in
few cases, which are categorized as training interventions or on-the-job training.
The chain of command of seconded officials is to the agency where s/he is
seconded. The mother agency of the seconded official has no operational or
technical supervision of such personnel.
Local governments generally do not have training institutions of their own. They
are usually provided with training activities by the Local Government Academy, local
government centers of academic institutions or private consulting firms, which also
provide training opportunities for local officials and its appointed personnel.
3.5 Local autonomy
Philippine local governments are fully autonomous with the central government
exercising only general supervision. However, this general supervision is only
applicable at the provincial- and highly urbanized city-levels. Lower class local
governments, such as component cities, municipalities and barangays are being
supervised both by the provinces and highly urbanized cities (HUCs). HUCs are
independent from provinces and under direct supervision of the president and
supervise barangays in their respective jurisdictions.
Territorial jurisdictions among local governments are usually defined by law.
Functional jurisdiction is provided for in the Local Government Code, but the
Constitution encourages inter-local cooperation, beneficial to all concerned, and can
readily alter traditional function sharing to cover local authorities beyond traditional
political jurisdictions. Philippine local authorities are empowered to provide services
and assistance to other local authorities, which are outside their political boundaries.
This means that two or more local governments can pull their resources in projects
and activities that are mutually beneficial. The traditional notion that each local
government takes care of themselves is thus pass. Country Reports on Local
Government Systems:
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Local governments usually have their internal rules and regulations insofar as
the workings of local legislative councils are concerned. Manuals of Operations
serve as useful guides for executive departments in large local governments (like
provinces or HUCs.) Standards of development are usually determined by the
central government and in cooperation with the local governments concerned. Local
authorities by tradition follow the national framework of development. However, this
policy does not prevent local authorities from establishing their own development
priorities.
Local governments perform the practice of development administration
autonomously. Only in cases where development efforts affect national security and
other environmental consideration, will higher levels of government review the local
governments priorities.
Local government ordinances and resolutions are usually not reviewed by
higher levels of government except when it concerns incurring debts or in floating
local government bonds, requiring sovereign guarantee or the allocation of central
government subsidies. Financial control is also partly exercised by the Commission
on Audit and the Department of Budget and Management (DBM), as well as the
Department of Finance (DOF) in the allocation of central subsidies to local
authorities.
The most comprehensive official document that governs local government
operations is the Local Government Code. This law defines how a local government
can be created, and how it can be abolished, merged or upgraded to a higher
category of city, municipality or province. Only an Act of Congress can dissolve
cities, municipalities and provinces and any decision thereof will finally be decided by
residents of local government concerns in a plebiscite or referendum. However,
barangays can be abolished or created much more easily but are still subject to a
barangay plebiscite just like any proposed abolition for cities, provinces or
municipalities. Ordinances of cities and provinces create barangays and not an Act
of Congress or Parliament.
Central-local links
After the approval of the Local Government Code in 1991, intergovernmental
relations tilted more towards local autonomy and decentralization. Most departments
of the national government are now primarily responsible for policy formulation and
standard setting, in addition to implementing national sectoral or departmental
programmes in consultation with local governments. The codal provision applicable
in this regard is Section 17 of the Local Government Code.
The power of general supervision by the President over local governments, as
provided for in the Constitution, is now limited and extend only to provincial
governors and mayors of HUCs. General supervision over lower level officials is
entrusted to the provincial governor and to some extent to the local legislative
councils. The national government has no control over local governments except for
the power of general supervision. The national government cannot abolish a local
government. The legislature can pass a law abolishing a local government but only
after the law is approved by the people through a referendum. Political jurisdictions
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are governed with full administrative autonomy. However, the national government
still exerts influence and regulatory of national government subsidies. National
government under certain circumstances likewise guarantees loan application of
local governments and regulates the issuance of local government bonds.
4. EXTENT OF PUBLIC PARTICIPATION
The extent of public participation in local governance is a barometer as to how
democratic local governance is in the Philippines.
Public-private partnerships at the local level are very much alive and well. The
Constitution and the Local Government Code have provisions on the concept of the
three Ps (Public Private Partnership). The 1987 Constitution has a separate
provision on the roles and rights of Peoples Organization (POs) in public affairs and
in local governance. It states that the State shall respect the role of independent
POs to enable the people to pursue and protect, within the democratic framework,
their legitimate and collective interests and aspirations through peaceful and lawful
means.
POs are bona fide associations of citizens with demonstrated capacity to
promote the public interest, and with identifiable leadership, membership and
structure. The right of people and their organizations to effective and reasonable
participation at all levels of social, political and economic decision-making shall not
be abridged, as provided for in the Constitution of 1987. The state shall, by law,
facilitate the establishment of adequate consultation mechanisms. Likewise, the
Local Government Code has provisions (in Sections 324, 35 and 36 of Chapter IV)
entitled Relations with People and Non-Governmental Organizations, which states
the following provisions:
Local government units shall promote the establishment and operation of POs
and NGOs to become active partners in the pursuit of local autonomy (Section
34).
Local government units may enter into joint ventures and such other
cooperative arrangements with POs and NGOs to engage in the delivery of
certain basic services, capability-building and livelihood projects and to develop
local enterprises designed to improve productivity and income, diversify
agriculture, spur rural industrialization, promote ecological balance and
enhance the economic and social well-being of the people (Section 35).
A local government unit may, through its local chief executive and with the
concurrence of the sanggunian concerned, provide assistance, financial or
otherwise to such POs and NGOs for economic, socially-oriented,
environmental or cultural projects to be implemented within its territorial
jurisdiction (Section 36).
Civil societies are represented in various local development councils. Several
administrative orders of the central government, implementing the constitutional
provision and the Local Government Code regarding public participation, require that
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all local councils in all levels should be represented by various NGOs and POs such
as farmer cooperatives and fishermens associations. Several sectors of society like
youth, women, farmers and other special groups have voices in the process of public
decision-making. A mandatory provision insofar as membership of POs and NGOs
is concerned is that these groups should represent 25 per cent of the total
membership of the councils.
Local legislative councils do not execute local laws (such as ordinances with
finality) unless public hearings are conducted first. The idea of consulting people
before local legislative bodies adopt any taxes operationalizes the concept of
representation by constituencies.
NGOs and POs are very active in local development activities and work very
closely with local authorities in attaining mutual community interests. Up until 2003,
some 16,000 NGOs and POs have undergone a process of accreditation that
determines the types and classes of NGOs. This process also includes the
determination of the issues and ideas NGOs advocate for, such as environmental
protection, legal issues and rights to development, including lobbying efforts to
protect/promote specific sectoral interests. It is noteworthy to mention that local
governments and NGO/PO cooperation is increasing expanding.
The Barangay Justice Programme, established by the government in 1978, is
the largest community voluntarism programme in the Philippines, involving 42,000
barangays and some one million community mediators. It is a system of settling
disputes outside the judicial courts without the coercive power of the state and by the
people themselves. This paralegal system has saved the government billions of
pesos in adjudication costs besides an equally important contribution of maintaining
peace and order at community level. The formal administration of justice is
characterized by an over clogging of dockets in the courts, resulting in the delay in
the dispensation of justice.
The review tier of local law stops at the Provincial Government. Municipal laws
or those of component cities are subject to review by the Provincial Legislative
Council. Barangay ordinances are likewise subject to review by component cities or
municipalities to which they belong. Except for controversial local tax laws, the
national government has no control or supervision on local legislative making. The
power of general supervision by the President, as provided for in the Constitution,
has been decentralized and there is tiering in the exercise of power of general
supervision now shared by the President, Governors, City and Municipal Mayors.
5. CONCLUSIONS
The Philippines may have taken significant strides in the implementation of
devolution since 1991 when Congress passed the Local Government Code. Power
relations between the national and local governments have been reconfigured.
However, ten years later, in spite of the gains achieved by devolution, there are still a
number of issues to be addressed. Foremost is the issue of fiscal federalism, and
central to this, the Internal Revenue Allotment (IRA) formula. The formula is devoid
of any performance indicator, thus threatening the agenda of devolution in terms of
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equity, fiscal performance and efficiency in service delivery. It is imperative,
therefore, to establish certain parameters/indicators of performance to apply to the
Revenue Sharing Allocations in order to ensure vertical and horizontal balances as
well as fiscal empowerment of local governments as the heads of decentralization.
Local governments continue to treat IRA as dole out and their increasing
dependence on IRA has been observed as a proof that IRA has become more
regular and predictable. Local governments have not exerted greater effort in raising
revenues through the exercise of their taxing powers. Likewise, unconditional
grants do not stimulate local governments to engage in long-term capital investments
and other development projects beyond the required basic services
However, as local governments confront the challenges of devolution, they will
become increasingly aware of the extent of their responsibilities. There is now a
growing clamor to revise the present IRA formula, because it has resulted in
inequitable increments for the different levels of local governments. More and more
LGUs, especially the urbanizing ones, are also beginning to realize the importance of
mobilizing local revenues and even availing of credit financing to underwrite the
massive financial requirements of devolution and development.
To rationalize the IRA formula, there is a need to establish certain minimum
standards of service delivery by sector. Apart from the minimum standards of service
delivery, an incentive feature should also be present in the formula to encourage
local governments to exert greater tax effort and embark on development projects
beyond the basic services they are supposed to deliver. Administrative and
operational efficiency should also be rewarded using the national grant through
special projects. A portion of the IRA could be transformed into a specific grant tied
to tax effort or its variant. Provision of national government grants over and above
the IRA, for devolved activities should be strictly justified on the basis of equity,
externality and economy of scale and such intervention should be in a form of
matching grant and must be specific and time bounded. The local governments
must put up equity to the grant in order to have a sense of ownership of the project
and also to ensure goal congruence.
There is at present a new Code of Local Governance, which is filed in the
Senate as Senate Bill No 2111. This Bill proposes major recommendations of
improvement in local fiscal administration that is worthwhile to pursue in improving
financial viability of local governments in the Philippines. The mandatory review of
the Local Government Code, after five years of implementation, is currently
underway, which will be an opportune time to revisit the present IRA formulates.
The issue of fiscal federalism is central to the success of the decentralization
programme in the Philippines. The fact that there are gainers and losers among
different levels local government, and that national government continues to fund
some devolved responsibilities, strongly suggests the need to review the present
expenditure assignments between national and local governments to once and for all
minimize, if not totally eliminate, the overlaps and duplications that currently exist.
Country Reports on Local Government Systems:
Philippines
17
References
Bureau of Census and Statistics, 2002.
Bureau of Local Government Finance, 2002, Department of Finance revenue data.
Commission on Audit Reports, Report for the periods 1999-2000 and 2001-2002.
Department of Interior and Local Government (DILG), Reports on General
Supervision.
The Local Government Code of 1983 (or Batas Pambansa 333).
The Philippine Constitution of 1973.
The Philippine Constitution of 1987.
The Philippine Constitution of 1991 (Republic Act 7160).




PHILIPPINES
I. INTRODUCTION
1. The Legal Framework
1.1. The Constitution
The Republic of the Philippines has a population of around 83 million people, made
up of mainly Christian Malay, with Muslim Malay and Chinese constituting the largest
minority groups of the 110 ethno-linguistic groups in the country.
1
The Philippines became independent from the United States of America on 4 July
1946 (it had previously been colonised by Spain). It adopted its present Constitution
on 2 February 1987, which came into effect on 11 February of that year. According
to the Constitution, the Philippines is a Republic consisting of 73 provinces and 61
chartered cities. The Constitution contains a bill of rights, recognising the right to life
and liberty, the prohibition of torture and cruel, degrading or inhuman punishment,
the right to privacy, freedom of expression, religion and movement, the right to
assembly, the right to property, free access to the courts and several rights relating
to fair trial and due process in criminal proceedings.
2
The judiciary is comprised of
the Supreme Court, courts of Appeal, Sandiganbayan, the third specialized court
under the Supreme Court dealing with graft, corruption and other forms of
malpractice among government employees, regional trial courts, municipal trial
courts and municipal circuit trial courts.
3
The Supreme Court is the highest judicial
organ and has, inter alia, the power to decide on the constitutionality or validity of
any treaty, international or executive agreement, law, presidential decree,
proclamation, order, instruction, ordinance, or regulation.
4
The Constitution does not
expressly guarantee the independence of the judiciary but provides safeguards
against executive interference.
5
1.2. Incorporation and Status of International Law in Domestic Law
The Republic of the Philippines is party to the following relevant human rights and
humanitarian law treaties
6
:
Genocide Convention (7 July 1950)
Geneva Conventions (6 October 1952)
CERD (15 September 1967)
IESCR (7 June 1974)
CRC (21 August 1980)

1
See Core Document forming part of the reports of State Parties: Philippines, UN Doc.
HRI/CORE/1/Add.37, 2
February 1994, I.
2
See Article III, Articles 1-22 of the Constitution.
3
See Article VIII of the Constitution.
4
Article VIII, Article 5 of the Constitution.
5
The procedures and practice relating to the appointment, transfer and dismissal of judges are
found in Article VIII
(Judicial Department) of the Constitution, Rules of Court and Code of Judicial Conduct.
6
Date of accession or receipt of instrument by UN.

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