No.: �..,...

2012-011
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Date: OCI 2 9 2012

MEMORANDUM

To All COA Otlicials and Employees

Subject Performance Appraisal Rating and Ranking, and Promotion and Recruitment

It has come to the attention of the Commission Proper (CP) that the proposals for
promotion for the different vacant positions submitted by the Selection and Promotions Board
(SPB) of the Central Office and the Regional Selection and Promotions Board (RSPB) of the
Regional Offices used the Performance Appraisal Rating (PAR) for two semesters as the sole
basis for. ranking the contenders.

The PAR should not be the controlling factor and sole criterion in ranking the
contenders for promotion because of its subjectivity and limitation. Other criteria for ranking
should be considered, such as merit, Jength of service, and date of last promotion.
Outstanding performance rating of 95% and above should be used sparingly and only for
"documented extraordinary achievement which gives honor and recognition to the
Commission on Audit or to public service as a whole'·' and that the merit "shall be decided by
the sector head" (item 6.2.1 of COA Resolution No. 2004-009 dated December 28, 2004,
the Merit Selection Plan)

It is the duty and responsibility of the SPB/RSPB to select and recommend to the CP
their choice among the candidates in accordance with the approved criteria and other means
to validate competence, knowledge, and skills of the candidates. It shall evaluate appeals for
promotion and requests for consideration, and recommend proper disposition thereof to the
CP (items 7.l.b and 7.1.e of COA Resolution No. 2004-009). Only a qualified next-in-rank
employee who is not considered for promotion may file a protest with the CP through the
SPB/RSPB, in accordance with the Form and Content of Protest provided in item 8.1 ofCOA
Resolution No. 2004-009.

Recently, the CP prioritized the .promotion and recruitment of Certified Public

Accountants (CPAs) to professionalize the audit service. This is understandably so because
under the Accolmtancy Law, only CPAs are authorized to sign audit opinions. Hence, only
CPAs were promoted to State Auditor (SA) positions because they are either Audit Team
Leaders (ATLs) already or who will eventually become ATLs supervising other CPAs
holding lower SAs items and State Auditing Examiners (SAE) I and II. The CP has reserved
the entry level positions of SAEs I and II to CPAs to facilitate the recruitment and partly
address the problem of lack of audit personnel, especially in the Regional Offices.
 In the meantime, the HRMO is drafting a policy proposal to provide ,career paths for
lawyers, engineer�. and other specialized proficiency skills in audit under the revised
plantilla.

For the guidance and strict compliance of all concerned.

�a:�!:�
MA. GRAC /hv,�IDO-TAN
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