Republic of the Philippines

COMMISSION ON AUDIT

Commonwealth Avenue, Quezon City, Philippines

MEMORANDUM

No. : 2011-017
Date: September 1, 2011

To

: All COA Officials and Employees

SUBJECT : Revised Rules and Guidelines on Travels, Attendance and Leaves

In the interest of the service, the following rules and guidelines are hereby prescribed:
I.

Official Travels, Daily Time Records, Leave Applications and Personal Travel
Abroad
1.

Official travels refer to travels relating to the performance by an official or employee

of the regular functions of her/his office outside of the designated official station, or
travels as may be authorized or directed by the Chairperson, and whether or not
eligible for traveling expenses. These shall be covered by a duly approved Office
Order and Itinerary of Travel. The Office Order shall be issued by the approving
authority concerned as indicated in the following Table.
Official travels of audit personnel in the Regional Offices outside of designated
official station but still within the same Region, shall be supported by a locator slip
which may be transmitted thru e-mail/fax to the approving authority concerned.

2.

All official travels abroad shall be approved by the Chairperson as well as personal
travel abroad regardless of duration.

3.

Official travels regardless of destination and duration, Daily Time Records, and
Leave Applications, including personal travel abroad, shall be approved in
accordance with the delineation indicated in the following table:

Approving/Signing Authorities of Official/Personal Travels,

Daily Time Records (DTRs), and Leave Applications
PERSONNEL
APPROVING
ITEMS FOR APPROVAL
CONCERNED
AUTHORITY
1. Foreign Travels, whether
official or personal, regardless
of duration. Required
documents:

All

Chairperson

a. Commissioners;
Assistant Commissioners;
Regional Directors (if
outside her/his regional
jurisdiction);
Chief Executive Staff of
Chairperson;
Commission Secretary;
Heads of Internal Audit,
International Audit, Public
Information Office (PIO),
Regional Coordination
Office (RCO) and
Professional Development
Office (PDO)

Chairperson; signing
authority may be
delegated.

a. For official foreign travel,

Office Order and Itinerary of
Travel
b. For personal foreign travel,
Travel Authority
Approved Application for
Leave
COA Central Office
Clearance (CCOC)
COA Regional Office
Clearance (CROC)
Auditee Clearance
Medical Certificate from
the attending physician
in case of sick leave

2. Domestic travel NOT for

training purposes. Required
documents:
Locator Slip / Office Order
to perform official
functions outside of official
station

Approving/Signing Authorities of Official/Personal Travels,

Daily Time Records (DTRs), and Leave Applications
PERSONNEL
APPROVING
ITEMS FOR APPROVAL
CONCERNED
AUTHORITY
2. Domestic travel NOT for
training purposes. Required
documents:
Locator Slip / Office Order
to perform official
functions outside of official
station

b. Executive staff of the

Chairperson

Chairperson; signing
authority may be
delegated to Chief
Executive Staff but
command
responsibility remains
with the Chairperson

c. Commissioners Chief of
Staff

Commissioner
concerned

d. Executive staff of
Commissioners

Commissioner
concerned; signing
authority may be
delegated to Chief of
Staff but command
responsibility remains
with the Commissioner

e. Executive staff of Assistant

Commissioners

Asst. Commissioner
concerned

f. Cluster Directors; Director

IV/Officer-in-Charge (OIC);
Head of Office

Commissioner I for
accounting-related
official travels
Commissioner II for
auditing/technical &
information
services-related
official travels
Asst. Commissioner,
PFMS, for planning
& financial mgtrelated official
travels

Approving/Signing Authorities of Official/Personal Travels,

Daily Time Records (DTRs), and Leave Applications
PERSONNEL
APPROVING
ITEMS FOR APPROVAL
CONCERNED
AUTHORITY
2. Domestic travel NOT for
training purposes. Required
documents:
Locator Slip / Office Order
to perform official
functions outside of official
station

3. Domestic Travel for training

purposes; Required
documents:
Locator Slip / Office Order
to attend domestic training/
seminars/symposia/
conventions/conferences
conducted by the
Commission or other govt
agencies, including
domestic scholarship grants

f. Cluster Directors; Director

IV/Officer-in-Charge (OIC);
Head of Office

Asst. Commissioner,
LSS, for legal servicesrelated official travels
Asst. Commissioner,
Administration, for
administrative-related
official travels

g. Director III and all others

including Heads of Services
(Divisions) under all offices
of the Sectors/Regional
Offices

Head of Office; Head

of Audit Group/
Supervising Auditor in
case of Audit Team
Leaders and
members/staff of Audit
Group

a. Commissioners, whether as
participant or resource
person

Chairperson

b. All others, whether as

participant or resource
person

Commissioner II;
favorable endorsement
from PDO Head/ COA
Scholarship Board
required

Approving/Signing Authorities of Official/Personal Travels,

Daily Time Records (DTRs), and Leave Applications
PERSONNEL
APPROVING
ITEMS FOR APPROVAL
CONCERNED
AUTHORITY
4. Domestic Travel for
conferences, etc. Required
documents:
Locator Slip / Office Order
to attend conventions/
conferences/symposia and
similar activities organized
by private organizations or
professional bodies, not
primarily for training
purposes (e.g., PICPA,
GACPA, PICE)

5. Daily Time Record (DTR) /

Bundy Card

a. Commissioners, whether as
participant, resource person
or Officer of the organizing
body

Chairperson

b. All others, whether as

participant, resource person
or Officer of the organizing
body

Commissioner I;
favorable endorsement
of PDO Head required

a. Commissioners;
Assistant Commissioners;
Regional Directors;
Chief Executive Staff of
Chairperson;
Commission Secretary;
Heads of Internal Audit,
International Audit, Public
Information Office (PIO),
Regional Coordination
Office (RCO), and
Professional Development
Office (PDO)

Chairperson; signing
authority may be
delegated.

b. Executive staff of the

Chairperson

Chairperson; signing
authority may be
delegated to Chief
Executive Staff but
command
responsibility remains
with the Chairperson

Approving/Signing Authorities of Official/Personal Travels,

Daily Time Records (DTRs), and Leave Applications
PERSONNEL
APPROVING
ITEMS FOR APPROVAL
CONCERNED
AUTHORITY
5. Daily Time Record (DTR) /
Bundy Card

6. Application for Leave

Regardless of duration and
purpose

c. Commissioners Chief of
Staff

Commissioner
concerned

d. Executive staff of the

Commissioners

Commissioner
concerned; signing
authority may be
delegated to Chief of
Staff but command
responsibility remains
with the Commissioner

e. Executive staff of Assistant

Commissioners; Cluster
Directors; Director
IV/Officer-in-Charge (OIC);
Head of Office

Asst. Commissioner
concerned

f. Director III and all others

including Heads of Services
(Divisions) under all offices
of the Sectors/Regional
Offices

Head of Office; Head

of Audit Group/
Supervising Auditor in
case of Audit Team
Leaders and
members/staff of Audit
Group

a. Commissioners;
Assistant Commissioners;
Regional Directors;
Chief Executive Staff of
Chairperson;
Commission Secretary;
Heads of Internal Audit,
International Audit, Public
Information Office (PIO),
Regional Coordination
Office (RCO), and
Professional Development
Office (PDO)

Chairperson; signing
authority may be
delegated.

Approving/Signing Authorities of Official/Personal Travels,

Daily Time Records (DTRs), and Leave Applications
PERSONNEL
APPROVING
ITEMS FOR APPROVAL
CONCERNED
AUTHORITY
6. Application for Leave
Regardless of duration and
purpose

NOT exceeding leave

credits (without travel
abroad)

Exceeding leave credits for

NOT more than three (3)
months (without travel
abroad)

b. Executive staff of the

Chairperson

Chairperson; signing
authority may be
delegated to Chief
Executive Staff but
command
responsibility remains
with the Chairperson

c. Commissioners Chief of
Staff

Commissioner
concerned

d. Executive staff of the

Commissioners

Commissioner
concerned; signing
authority may be
delegated to Chief of
Staff but command
responsibility remains
with the Commissioner

e. Executive staff of Assistant

Commissioners; Cluster
Directors; Director
IV/Officer-in-Charge (OIC);
Head of Office

Asst. Commissioner,
Administration

f. Director III and all others

including Heads of Services
(Divisions) under all offices
of the Sectors/Regional
Offices

Head of Office; Head

of Audit Group/
Supervising Auditor in
case of Audit Team
Leaders and
members/staff of Audit
Group

h. Those in 6(e) above

Commissioner I for
accounting units

Approving/Signing Authorities of Official/Personal Travels,

Daily Time Records (DTRs), and Leave Applications
PERSONNEL
APPROVING
ITEMS FOR APPROVAL
CONCERNED
AUTHORITY
6. Application for Leave
Exceeding leave credits for
NOT more than three (3)
months (without travel
abroad)

h. Those in 6(e) above

Commissioner II for
audit/technical &
information services
units
Asst. Commissioner,
PFMS, for Planning &
Financial Mgt Sector
Asst. Commissioner,
LSS, for Legal Services
Sector
Asst. Commissioner,
Administration, for
Administration Sector

Exceeding leave credits for

more than three (3)
months (without travel
abroad)

7. Application for Leave for

consultancy engagements

i. Those in 6(f) above

Cluster Director/
Director IV/ OIC

All

Chairperson

All

Chairperson

4. Within the month after the end of each quarter, the designated approving authorities in the
foregoing Table shall submit to the Office of the Chairperson a report on the Travel
Orders she/he issued for the quarter, showing the following information:
a. Travel Order number and date
b. Name(s), position, designation and official station of employee(s) authorized to
travel
c. Inclusive period of travel
d. Destination
e. Purpose of travel

Within the same period, the designated approving authorities in the Table above for leave
credits shall submit to the Office of the Chairperson a list of both approved and disapproved
leaves showing the following information:
a. Name(s), position, designation and official station of applicant
b. Reason(s) for extended leave and approval or disapproval of the leave application
5.

Approval of leave of absence for 30 days or more without travel abroad shall be
supported by a duly approved COA Central Office Clearance in case of Central
Office/NCR personnel, and by a Regional Clearance in case of all other personnel.

6.

Applications for vacation leave not necessitating the required clearances shall be
filed at least five (5) working days before the intended absence, while applications
for leave of absence with requests for personal travel abroad, regardless of duration
shall be filed one month before the scheduled leave/travel to give enough time for the
processing and routing of the required clearances.

7.

Personnel who intend to render consultancy services outside of COA must file a
leave applying their accumulated leave credits first. In the event that the period for
their consultancy services exceeds their accumulated leave credits, they shall be
required to file an application for leave without pay for a maximum of 30 days per
year subject to the approval of the Chairperson.

II.

Working Hours and Record of Attendance

1.

All COA personnel shall render not less than eight (8) hours of work a day for five
(5) days a week or a total of 40 hours a week, exclusive of lunch break. Flexible
working hours allowed under COA Memorandum No. 2002-057 dated 4 October
2002 shall in no case be less than the herein prescribed number of working hours.
Employees authorized by this Commission to follow the flexi-time work schedule or
four-days-a-week work schedule of the agency where they are assigned are hereby
reminded that regardless of their work schedule, all employees shall attend the flagraising ceremony on Mondays and the flag retreat on Fridays.
In case the flexi-time or four-day week schedule of the audited agency provides for a
day and time different from the regular schedules for the flag raising/retreat
ceremonies, the COA personnel authorized to avail of such work schemes shall
follow the audited agencys flag ceremony and flag retreat schedules.

2.

Within three (3) working days from the end of each month, all signed DTRs together
with the approved leave application, locator slip, office order, reassignment order,
travel order, medical certificate, clearances or other supporting documents as may be
necessary shall be submitted to their respective approving authorities as indicated in
the preceding Table.

3.

Within five (5) working days from the end of each month, the Regional Directors
shall submit their signed DTRs by the fastest but economical means available to the
Office of the Chairperson thru the Regional Coordinator. The Regional Directors
Locator Slip shall also be sent through email or fax to the Regional Coordinator

before they are to leave the office. The approved or disapproved DTR and locator
slip of the Regional Directors shall be immediately returned by the Regional
Coordinator to the concerned Regional Directors also through fax or email for
reference in the preparation of the Regional Offices Monthly Report of Absences
and Undertimes (MRAU).
4.

All records of attendance shall be summarized in the Monthly Report of Absences

and Undertimes (MRAU) in the manner prescribed under Item III of this
Memorandum.

5.

The Chiefs of Services / Divisions and Audit Group Supervising Auditors shall:
a. Conduct random check on entries in the submitted DTRs against entries in the
attendance logbook;
b. Sign DTR/Bundy card certifying as to correctness of entries therein;
c. Forward to their designated staff the signed DTRs/Bundy cards, together with
leave applications, locator slips, office orders, reassignment orders, travel orders,
medical certificates, clearances and other supporting documents within five (5)
working days from the end of the month.

6.

Each Head of Office shall designate a responsible staff who shall:

a. Check completeness of documents attached to the MRAU and ensure that:
i. DTRs are signed by the personnel and the immediate supervisor;
ii. Approved leave applications, locator slips, medical certificates, and
clearances are attached, where applicable;
iii. Office Orders, Reassignment Orders, Travel Orders are likewise attached, if
applicable;
b. Review the computation of the undertime and absences incurred;
c. Maintain a record of leave credits, using the Table of Equivalents in Annex A
and update the same regularly to log undertime, absences and approved leave
applications;
d. Report Leave Without Pay (LWOP) to the Regional Accountant, in case of
employees covered by Regional Payroll, or to the Accounting Office-Planning
Finance and Management Sector (PFMS) in case of employees covered by the
Central Payroll Information System (CPIS) for salary deduction or billing;
e. Send call-up letters/memos to employees with unsubmited DTRs;
f. Prepare the MRAU discussed under Item III below, certify as to its correctness,
and cause its approval by the Head of Office;
g. Ensure submission of the reviewed/approved MRAU to the HRMO following the
timeline prescribed under Item III.4 below;

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h. Be responsible for the safekeeping and filing of the DTRs, approved leave
applications, locator slips, office orders, reassignment orders, travel orders,
medical certificate, clearances and other documents supporting the MRAU and
for their safekeeping, retrieval, retention, and coordination with the Records
Management Services, GSO for their disposition following the approved Revised
Records Disposition Schedule of the Commission;
i. Reconcile on a periodic basis leave credit records maintained with those
maintained by the Human Resource Welfare Services, HRMO.
7.

The Head of Office shall have the following responsibilities insofar as MRAU
processing, leave administration and monitoring of attendance are concerned:
a. Review and approve the MRAU and cause its submission to the HRMO within
the timeline prescribed under item III.4 hereof;
b. See to it that follow-up letters are sent to employees with unsubmitted DTRs;
c. Ensure that letters are sent to personnel who are AWOL to inform/remind them
of pertinent regulations;
d. Ensure that notices concerning employees on LWOP are immediately sent to the
Accounting Office/Regional Accountant to avoid salary overpayment; and
e. See to it that the Offices leave credit records are reconciled periodically with
those maintained by Human Resource Welfare Services, HRMO.

8.

To provide all COA personnel with a reliable basis for the determination of their
attendance records and leave credits earned, and assist supervisors in monitoring
attendance of their respective staff, the HRMO Director shall:
a. Cause the recording and updating of monthly leave credit records of all COA
personnel based on the MRAUs received; and
b. Provide the Heads of Office with a quarterly summary of leave credit balances of
their respective personnel for guidance in approving leave applications and for
reconciliation with leave credit records maintained by said Offices, within 10
working days from the end of the quarter.

9.

Action on the requests for manual entries shall be in accordance with the following:
a. When the chronolog machine or the Bundy clock is out of order, the employee
concerned shall fill out the Request for Manual Entry form on the same day that
the machine malfunctioned or is undergoing repair or maintenance, or on the next
working day, if the malfunction/repair happened when he was about to log out at
the end of a working day.
b. An employee may be allowed to have manual entry in her/his DTR, when, in the
interest of the service, she/he is directed to perform work continuously so that no

11

time is left for her/him to pause and register in the chronolog machine or punch
her/his DTR in the Bundy clock.
c. Request for manual entries shall be supported by the employees signature in the
attendance logbook corresponding to the period covered by her/his request, and
the request for manual entries shall be verified and approved by the Head of
Services (Division) or Head of Office concerned.
d. The immediate supervisor approving the request for manual entries shall
carefully assess the veracity of the logbook entries. Logbook entries that are
clearly later insertions, or are unreasonably or suspiciously delayed in being
entered in the logbook shall be discouraged and, upon repetition, be disapproved
outright.
10. The Audit Group Supervising Auditors, Heads of Services/Divisions, other personnel
occupying Salary Grade 26 positions, holders of Attorney positions, and holders of
other positions performing functions of an Attorney position assigned at the Legal
Services Sector, Adjudication Services in the Audit Clusters and Legal Services in
the COA Regional Offices shall be exempt from using the Bundy clock for recording
their office attendance. However, they shall register their attendance in a logbook for
the purpose and prepare their DTRs and approved Locator Slips, if any, to be
attached to the MRAU under Item III. The exact time in coming in and going out of
the office shall be reflected in both the logbook and the DTR, and the practice of
simply indicating FULL TIME SERVICE in the DTR shall be discontinued and
disallowed.
11. For personnel holding positions with Salary Grade 27 and above, timekeeping shall
only be on their certification of full services rendered indicated in their DTRs.

III.

Monthly Report of Absences and Undertimes (MRAU)

1.

All COA personnel shall accomplish/sign their respective DTRs for a given month
within the first three (3) days of the following month, and submit the same, together
with supporting documents, if applicable, to their respective supervisors for
approval/signature. COA personnel without DTR for a given month without a valid
justification shall be considered AWOL for that month, and this declaration of being
AWOL shall be so stated in the MRAU. For such personnel, the MRAU shall
indicate NO SUBMITTED/APPROVED DTR, HENCE CONSIDERED AWOL
opposite their names. This notation or indication in the MRAU may be used as basis
for reporting of the personnel concerned to the Accounting Office-PFMS for deletion
from the payroll in accordance with Item IV of this Memorandum.

2.

The MRAU shall be certified correct by the designated staff under Item II.6 and
approved by the Head of Office.

3.

The MRAU submitted to the approving official shall be supported with DTRs, and, if
applicable, approved leave applications, locator slips, office orders, reassignment
orders, travel orders, medical certificates, clearances, and/or other documents.

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4.

The MRAU as signed by the approving officer, and without any

attachment/supporting document, shall be submitted to the HRMO Director in
accordance with the following timelines:
a. The Head of Office/Chief of Staff shall submit the MRAUs of the offices in the
Central Office (except those covered under Item III.4.b below) within seven (7)
working days after the end of each month.
b. For audit clusters with component audit groups/audit teams in the National
Capital Region, the Cluster Director shall submit the MRAUs within 10 working
days from the end of each month.
c. For Regional Offices, the Regional Directors/Directors-in-Charge shall submit
their MRAUs within 20 working days from the end of each month.

5.

To ensure completeness and timeliness of the submitted MRAUs, the Head of Office
who approves MRAU shall see to it that:
a. It covers all personnel in all services/divisions, audit groups, audit teams and
other component units under her/his supervision who are not yet separated from
the service;
b. It is submitted with complete documentation requirements to serve as basis for
her/his action - DTRs, approved leave applications, locator slips, office orders,
reassignment orders, travel orders, medical certificate, clearances and other
applicable documents. In case of personnel without the required documents, the
unsubmitted documents shall be specified in the MRAU opposite the name of the
personnel concerned, and the covering transmittal memorandum shall state the
reasons for their non-submission and the action taken by the Office. These
supporting documents, however, shall not be attached to the MRAU for
submission to the HRMO.
c. It is submitted within the prescribed period. In case of Regional Offices, the
fastest but economical means to submit the MRAU must be employed.

6.

The MRAU shall be the basis for recording leave credits in the leave cards to be
maintained by the Offices and the Human Resource Welfare Services, HRMO.

7.

Within 30 working days after the end of each month, the HRMO Director shall
submit to the Sector Heads and Chiefs of Staff, in case of offices in the COA Central
Office, and to the Head of the Regional Coordination Office for regional offices, a
report on the status of submission of the MRAUs, for their information/monitoring.

IV.

Notification of Absences without Approved Leave, Habitual Absenteeism

without Sufficient Leave Credits and Non-Submission of DTRs
1.

To avoid the incurrence of overpayment of salaries, it shall be the responsibility of

those who have immediate supervision over the personnel concerned to notify

13

immediately the HRMO, Administration Sector, and the Accounting Office-PFMS of

the personnel concerned in the following circumstances:
a. Habitual absences exceeding the allowable 2.5 day-monthly leave credits under
the Leave Law for at least three (3) months in a semester or at last three (3)
consecutive months during the year (per CSC Memorandum Circular No. 23, s.
1998); or
b. Continuous absences covering a period of 30 or more calendar days without
approved leave application (per CSC Memorandum Circular No. 12, s. 1994 and
COA Memorandum No. 83-340) and with insufficient leave credits; or
c. Approved leave of absence and/or personal travel abroad of personnel whose
leave credit balance is insufficient to cover the period of leave of absence and/or
travel; or
d. One (1) month or 30 calendar days or longer of continued absence after
expiration of an approved leave of absence; or
e. Non-submission of DTR for a period of one (1) month or 30 calendar days or
more.

V.

Leave of Absence without Pay and Automatic Separation from the Service
1.

Leave of absence without pay NOT exceeding one (1) calendar year may be granted,
in addition to the vacation and sick leave earned, in accordance with Sec. 57 of the
Revised Omnibus Rules on Leave. Pursuant to the same Section of the Revised
Omnibus Rules on Leave, leave of absence without pay in excess of one (1) month or
30 calendar days shall be supported with a COA Central Office Clearance, in
addition to the Regional Clearance, in case of those assigned outside of the National
Capital Region.

2.

If an official or employee who is on an approved leave of absence without pay fails

to report for work at the expiration of one (1) calendar year from the date of such
leave, he shall be considered automatically separated from the service, i.e., without
the need of a prior notice, pursuant to Sec. 62 of the Revised Omnibus Rules on
Leave.

3.

Three months before the expiration of the approved one-year leave of absence with
pay, the HRMO Director shall inform in writing the employee concerned about the
impending expiration of his leave and call his attention to the above-cited provision
on automatic separation. If the employee concerned fails to report for work at the
expiration of his one-year leave of absence without pay, the HRMO Director shall
prepare a memorandum recommending to the COA Chairperson the employees
automatic separation from the service. This formal letter, however, shall not be
considered as a prerequisite for the automatic separation in accordance with Sec. 62
of the Revised Omnibus Rules on Leave.

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VI.

Administrative Sanctions
1.

Based on the report of the Head of Office concerned on an employee who has
committed the offenses cited in Item IV.1 without valid justification, the HRMO
Director shall advise, within the month before the final preparation of the payroll, the
Accounting Office-PFMS, or the Regional Director, to effect the deletion of the
name of the employee concerned from the payroll, furnishing a copy to the employee
concerned and to the Head of the Office concerned.

2.

Non-compliance with the provisions under Items II, III.1 and IV hereof may be a
ground for the institution of administrative action against the official or employee
concerned pursuant to Section 67 of the Omnibus Rules on Leave (Rule XVI of the
Omnibus Rules Implementing Book V of EO 29).

VII.

Repealing Clause
Provisions of COA Memorandum No. 2010-027 dated October 26, 2010 and other
previous COA issuances that are inconsistent herewith are deemed amended or
superseded.

VIII. Effectivity
The herein amendments take effect on September 1, 2011.

MA. GRACIA M. PULIDO TAN

Chairperson

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