CHECKLIST ON DETAIL, REASSIGNMENT AND DESIGNATION

General Objectives:
1. To determine compliance to all PPA and CSC policies and rules and regulations on Other Human Resource Actions (Detail, Reassignment, and Designation).
2. To determine if internal controls are in place and functioning as intended in the preparation of documents of the reassigned, detailed, and designated officers/employees.

Documents/Records OPR to be Response

Specific Objective Procedures Reference/ Audit Criteria Common Questions Auditor’s Remarks
to look for interviewed
YES NO

1. To ascertain that 1. Secure copy of the updated a) Updated CSC 2017 Omnibus Rules on Appointments and For Head Office: 1. Is there a valid PPA
proper authority Inventory List of Personnel. Inventory List of Other Human Resource Actions (Revised 2018) Special Order
was given to the PPA Personnel Human Resource issued to the
reassigned, 2. Check if there are detailed, Sec. 13. Other Human Resource Actions. The Service Division reassigned,
detailed, and/or reassigned, and/or b) PPA Special following human resource actions which will not Manager, Human designated and/or
designated PPA designated Order require the issuance of an appointment shall Resource detailed
official or officers/employees. nevertheless require an Office Order issued by the Management Dept. officer/personnel?
personnel. appointing officer/authority·
If yes, secure copy of PPA Human Resource
SO. Management Officer
PPA Memorandum Circular No. 12-2017
3. Check the PPA SO by Guidelines on the Reassignment, Detail and For Port Management
examining the following Designation of Personnel Office:
details:
a. Validity (is not expired as II. DEFINITION Administrative
of the audit date) Division Manager
b. Name of personnel and a. Reassignment – movement of an employee
Plantilla Position (must be across the organizational structure within the same Administrative Officer
correct and complete) department or agency, which does not involve a IV, Administrative
c. Approved per RDA reduction in rank, status or salary. Division

4. Take note of deviations, if b. Detail – temporary movement of an employee Human Resource

any. from one department or agency to another which Management Officer
does not involve a reduction in rank, status or salary.

c. Designation -movement that involves an

imposition of additional and/or higher duties to be
performed by a public official/employee which is
temporary and can be terminated anytime at the
pleasure of the appointing officer/authority.
Designation may involve the performance of the
duties of another position on a concurrent capacity
or on a full-time basis.
 Documents/Records OPR to be Response
Specific Objective Procedures Reference/ Audit Criteria Common Questions Auditor’s Remarks
to look for interviewed
YES NO

+++++++++++++++++++++++++++++++++++++

Commission on Audit Circular no. 2018-003

Prescribing the use of the Internal Auditing
Standards for the Philippine Public Sector and
Internal Control Standards for the Philippine Public
Sector

Internal Control Standards for the Philippine Public

Sector (ICSPPS)

C. Control Activities

10.1.12 Documentation
Documentation involves preserving evidence to
substantiate a decision, event, transaction, or
system. All documentations should be complete,
accurate and recorded timely.

Xxx
Xxx

Documentation of transactions should allow

managers to trace each transaction from its
inception through its completion.

+++++++++++++++++++++++++++++++++++++

Unnumbered Memorandum dated Mar. 22, 2018

PROVISIONAL REVISED DELEGATION OF

AUTHORITY (RDA) FOR THE OFFICE OF THE AGM-
FINANCE

I. Human Resources Department

Initiating Unit Recommend Approva

s Approval l
J. Personnel
Movement
J.1. Detail to
Another Agency RC/OAGM OAGMFLA GM
Concerned
 Documents/Records OPR to be Response
Specific Objective Procedures Reference/ Audit Criteria Common Questions Auditor’s Remarks
to look for interviewed
YES NO

J.2. Assignment /
Reassignment
J.2.1 Port
Manager and OAGM Concerns
Department
Manager AGMFLA GM
J.2.2. Division
Manager and
below
J.2.2.1 Head
Office
>Inter-Office
>Intra-Office
>Intra-Dept.

RC
RC
RC Head AGM-
J.2.2.2 PMO RC
>Inter-Office RC Head FLA/GM
RC Head AGM
>Intra-Office
Concerned
RC Head

K. Designation
K.1 in Acting RC
Capacity or OIC AGM-
RC FLA/GM
PM
RMD Mgr/AD PM
K.1.1 Head Office Mgr-PMO
a. Port Manager
and Department
Manager
b. Division
Manager and
below

K.1.2 PMO
a. Division OAGM GM
Manager and Concerned AGM-FLA
below
RC AGM
HRMD Concerned
K.2 Project
Management
Office
K.2.1 Head
Office
RC PM
a. Project
Manager or AD-PMO
Director
b. Division
Manager and
below
K.2.2 PMO
a. Below Project
Manager
 Documents/Records OPR to be Response
Specific Objective Procedures Reference/ Audit Criteria Common Questions Auditor’s Remarks
to look for interviewed
YES NO

K.3 Special
Disbursing /
Collecting Officer
K.3.1 Head
Office
RC GM

K.4 AGM-E
Chairmanship / RC AGM
Membership in Concerned
RC Head
Committee
K.4.1 Head Office PM
K.4.1.1 Intra- RC
Office Eng’g Division
K.4.1.2 Intra- Manager / Unit
Department Head

K.4.2 PMO
K.4.2.1 Intra-
PMO
K.4.2.2. Inter-
Office/PMO
GM
RC AGM-FLA

AGM
RC RC Head Concerned
RC Head
RC -

PM
RC -
GM
RC AGM
Concerned /
AGM-FLA

2. To determine 1. Secure copy of the a) Updated PPA List PPA Memorandum Circular No. 12-2017 For Head Office: 1. Is the reassignment
adherence to the Appointment paper of the of Inventory valid?
 Documents/Records OPR to be Response
Specific Objective Procedures Reference/ Audit Criteria Common Questions Auditor’s Remarks
to look for interviewed
YES NO

set guidelines on reassigned Guidelines on the Reassignment, Detail and Human Resource
Reassignment. officer/personnel. b) PPA SO Designation of Personnel Service Division 2. Is the reassignment
Manager, Human order executed?
2. Verify is the position if Ill. RULES GOVERNING REASSIGNMENT Resource
station-specific or not. Management Dept.
Reassignment shall be governed by the following: Human Resource
3. Based on the issued SO on
reassignment, determine if 1. Reassignment of employees with station- Management Officer
the coverage period specific place of work indicated in their
conforms with the criteria respective appointments within the For Port Management
stated on Section III, items Office:
geographical location of the agency shall be
1 and 2 of PPA MC 12-
allowed only for a maximum period of one (1)
2017. Administrative
year. The restoration or return to the original
Division Manager
post/assignment shall be automatic without
If station-specific, covered
period shall be for a the need of any order of
Administrative Officer
maximum of one (1) year. If restoration/revocation of the order of
IV, Administrative
not, one (1) year period reassignment. Division
shall not apply or once the An appointment is considered station-
PPA SO is revoked) Human Resource
specific when: (a) the particular office or
station where the position is located is Management Officer
4. Check if the reassignment
specifically indicated on the face of the
was executed or not.
appointment paper; or (b) the position title
already specifies the station, such as Human
5. Take not of deviations, if
any. Resource Management Officer, Accountant,
Budget Officer Assessor, Social Welfare and
Development Officer, and such other
positions with organizational unit/station-
specific function. Such position titles are
considered station-specific even if the place
of assignment is not indicated on the face of
the appointment.

2. If an appointment is not station-specific, the

one-year maximum period of reassignment
within the geographical location of the
agency shall not apply. However, the
employee concerned may request for a recall
of the reassignment citing his/her reasons
why he/she wants to go back to his/her
original station. The reassignment may also
 Documents/Records OPR to be Response
Specific Objective Procedures Reference/ Audit Criteria Common Questions Auditor’s Remarks
to look for interviewed
YES NO

be revoked or recalled by the appointing

officer/authority or be declared not valid by
the Civil Service Commission or a competent
court, on appeal.

3. To determine a) Updated PPA Memorandum Circular No. 12-2017 For Head Office: 1. Is the detail valid?
adherence to the 1. Based on the issued SO on Inventory List of
set guidelines on Detail, check if the PPA Personnel Guidelines on the Reassignment, Detail and Human Resource 2. Is there an
Detail. coverage period conforms Designation of Personnel Service Division agreement
with Part IV, Items No. 1 b) PPA Special Manager, Human between the
and 2 of PPA MC 12-2017. Order Resource parent agency
IV. RULES GOVERNING DETAIL Management Dept. and receiving
(if without consent 1 year c) Agreement on agency of the
only, if with consent shall be Detail Detail shall be governed by the following rules: Human Resource officer/employee?
allowed for a maximum of 3 Management Officer
years. Both subject for d) Monitoring Report 1. The detailed employee shall receive his/her 3. Is there a
renewal) on Attendance, salary only from his/her parent For Port Management monitoring report
Punctuality, department/agency. Office: submitted to the
2. For officers/employees from Leave, etc. 2. Detail without consent shall be allowed only parent agency
other agency, determine if for a period of one (1) year. Administrative pertaining to
there is an agreement e) Latest Payroll Division Manager his/her
3. Detail without consent shall be allowed for a
between the parent agency attendance,
maximum of three (3) years. The extension
and receiving agency. Administrative Officer punctuality,
or renewal of the detail shall be discretionary performance,
on the part of the parent agency. IV, Administrative
If yes, secure copy of the Division travel, leave of
agreement and determine if 4. Detail from one department or agency to absence,
the conditions stated in item another shall be covered by an agreement violations and
Human Resource
4, Section VI of PPA MC manifesting the arrangement between the other acts
Management Officer
No. 12-2017 was met. agency heads that it shall not result in necessary for the
reduction in rank, status or salary of the effective
3. Check if the receiving employee, the duration of the detail, duties to supervision?
agency submits a be assigned to the employee and
monitoring report to the responsibilities of the parent agency and 4. Does the detailed
parent agency pertaining to receiving agency. officer/employee
the officer/employee’s 5. Xxx receives his/her
punctuality, attendance, salary from the
6. During the period of the detail, the parent
work performance, requests parent
agency relinquishes administrative department/agenc
for leave and grant of travel
supervision and control over the detailed y?
authority.
employee to the receiving agency. In this
regard, the receiving agency has the
 Documents/Records OPR to be Response
Specific Objective Procedures Reference/ Audit Criteria Common Questions Auditor’s Remarks
to look for interviewed
YES NO

4. Verify if prior to the following responsibilities: to monitor the

effectivity of the detail, the punctuality and attendance of the employee,
parent agency furnishes a approve requests for leave, evaluate the
certification of the available employee's performance, grant the authority
sick and vacation leave to travel and exercise other acts necessary to
credits of the detailed effectively supervise the employee; provided,
employee to the receiving
a report on said matters is submitted to the
agency.
parent agency for record purposes.
7. Xxx
5. Secure copy of the latest
payroll and validate the 8. Prior to the effectivity of the detail, the parent
following: agency shall furnish a certification of the
available sick and vacation leave credits of
 if from PPA detailed to the detailed employee to the receiving
another Agency (the agency. In the event the receiving agency
employee shall be approves requests for leave by the detailed
included in the payroll) employee, a copy of the same shall be
 if from another Agency submitted to the parent agency.
and detailed to PPA
(employee shall not be Note: highlighted part is inconsistent with In CSC 2017
part of the payroll) ORA-OHRA “with” consent

6. Check if the detail was

executed or not

7. Take not of deviations, if

any.

4. To determine 1. Check if the designated a) Updated PPA Memorandum Circular No. 12-2017 For Head Office: 1. Is the designation
adherence to the officer/employee is a regular Inventory List of valid?
set guidelines on employee. PPA Personnel Guidelines on the Reassignment, Detail and Human Resource
Designation. Designation of Personnel Service Division 2. Is the designee a
2. Secure copy of the b) PPA Special Manager, Human regular employee of
Qualification Standard to Order Resource PPA or from
validate if the position to be V. RULES GOVERNING DESIGNATION Management Dept. another Agency?
designated is within the same c) Qualification
level of the designee’s current Standard Human Resource 3. Is there an
position. A designation in an acting capacity entails not only the
Management Officer incumbent to the
exercise of the ministerial functions attached to the
d) Approved Leave position of the
3. Based on the issued position but also the exercise of discretion since the
of Absence, For Port Management designee?
designation, check the person designated is deemed to be the incumbent of
Travel Authority, Office:
 Documents/Records OPR to be Response
Specific Objective Procedures Reference/ Audit Criteria Common Questions Auditor’s Remarks
to look for interviewed
YES NO

coverage period if it conforms or PPA SO for the position. 4. Is the starting date
with Section V, Items No. 3 Special Administrative of the designation
and 4 of PPA MC 12-2017. Assignment of Officials designated as Officer-In-Charge (OIC) enjoy Division Manager the same with the
Incumbents (if limited powers which are confined to functions of starting date of
(if without consent 1 year applicable) administration and ensuring that the office continues its Administrative Officer absence of the
only, if with consent shall be usual activities. The OIC may not be deemed to IV, Administrative incumbent?
allowed for a maximum of 3 e) possess the power to appoint employees as the same Division
years. Both subject for involves the exercise of discretion which is beyond the
renewal) power of OIC, unless the designation order issued by Human Resource
the proper appointing officer/authority expressly Management Officer
4. Determine if there is an includes the power to issue appointment.
incumbent to the position of
the designee.
Designation shall be governed by the following:
If yes, secure copy of the
following (whichever is 1. Employees to be designated should hold
applicable) permanent appointment to career positions.
a. Approved Leave of
Absence 2. Designees can only be designated to
b. Authority to Travel positions within the level they are currently
c. PPA SO for Special occupying. Employees holding first level
Assignment or Grant of positions cannot be designated to perform
Scholarship the duties of second level positions except in
meritorious cases as determined by the CSC
5. Compare the said document Regional Office upon request for exemption
to the issued PPA SO
by PPA appointing officer/authority, such as
(Designation) and check if the
organizational set-up, calamity, and due to
start of the designation is the
same with the start of the exigency of the service. This exception shall
absence of the incumbent. not apply to positions involving supervisory
and executive managerial functions. Division
6. Validate if the renewal of the Chiefs may be designated to perform the
designation did not exceed duties of second level executive/managerial
the two (2) years limit. or third level positions.

7. Check if the designation was 3. For positions with incumbents who

executed or not temporarily cannot perform the duties of the
position (due to vacation or sick leave, study
8. Take note of deviations, if leave, scholarship, maternity leave, special
any. assignments), the designation should be
synchronized with the absence of the
 Documents/Records OPR to be Response
Specific Objective Procedures Reference/ Audit Criteria Common Questions Auditor’s Remarks
to look for interviewed
YES NO

incumbent, unless earlier revoked or recalled

by the appointing officer/authority. However,
the designation of employees may be
renewed every year in the exigency of the
service but not to exceed two (2) years.

4. For positions without incumbents, a

designation may be made only for a
maximum of one (1) year. However, the
designation of employees may be renewed
every year in the exigency of the service but
not to exceed two (2) years.

5. Designations shall be made through an office

order issued by the appointing
officer/authority concerned.

Chapter 2, Book V of Executive Order No. 292

Instituting the Administrative Code of 1987

Sec. 8. Classes of Positions in the Career Service. - (1)

Classes of positions in the career service appointment
to which requires examinations shall be grouped into
three major levels as follows:

(a) The first level shall include clerical, trades, crafts,

and custodial service positions which involve
non-professional or subprofessional work in a non-
supervisory or supervisory capacity requiring less than
four years of collegiate studies;

(b) The second level shall include professional,

technical, and scientific positions which involve
professional, technical, or scientific work in a non-
supervisory or supervisory capacity requiring at least
four years of college work up to Division Chief level;
and
 Documents/Records OPR to be Response
Specific Objective Procedures Reference/ Audit Criteria Common Questions Auditor’s Remarks
to look for interviewed
YES NO

(c) The third level shall cover positions in the Career

Executive Service.

i
i

Prepared by: Reviewed by:

JAN AUBREY A. DE JOYA RAYMOND A. MAGALONG

Internal Control Assistant A Internal Auditor III
Recommending Approval:

CARMENEZ B. CRUZ MA. VICTORIA S. SOLLANO

Internal Auditor V Internal Auditor V
Management Audit Division Operations Audit Division