Administrative Code of 1987/Book V/Title I/Subtitle B/Chapter 3

by Corazon Aquino

Layout 2

Chapter 3—Offices

Sec. 7. Central Offices.—The Commission shall have the following central offices:

(1) The Administrative Office shall be headed by a Director and shall perform the following functions:

(a) Develop and maintain a personnel program which shall include recruitment, selection, appointment, performance evaluation, employee relations, and welfare services;

(b) Provide the Commission with services related to personnel, records, supplies, equipment, medical, collections and disbursements, and other related services; and

(c) Perform such other related functions as may be assigned from time to time by the Chairman.

(2) The Planning, Financial and Management Office shall:

(a) Formulate long range and annual plans and programs for the Commission;

(b) Formulate basis policies and guidelines for the preparation of the budget of the Commission, coordinate with the Department of Budget and Management, and the Office of the President in the preparation of the said budget;

(c) Maintain and administer the accounting system pertaining to the accounts of the Commission;

(d) Develop and maintain the management information system of the Commission;

(e) Develop and administer a management improvement program, including a system for measurement of performance of auditing units on which an annual report shall be submitted to the Chairman not later than the 31st of January of each year;

(f) Render consultancy services related to the discharge of government auditing functions; and

(g) Perform such other related functions as may be assigned from time to time by the Chairman.

(3) The State Accounting and Auditing Development Office shall be headed by a Director and shall perform the following functions:

(a) Formulate long range plans for a comprehensive training program for all personnel of the Commission and personnel of the agencies of government, with respect to Commission rules and regulations and audit matters;

(b) Prepare and implement annual training programs, consistent with its long range plans;

(c) Develop its capability to implement training programs;

(d) Publish the professional journal of the Commission;

(e) Establish and maintain such training centers and libraries as may be authorized by the Commission; and

(f) Perform such other related functions as may be assigned from time to time by the Chairman.

(4) The Accountancy Office shall be headed by a Director and shall perform the following functions:

(a) Prepare for the Commission, the annual financial report of the National Government and such other financial or statistical works as may be required by the Commission;

(b) Maintain the accounts of the current surplus of the general fund of the national government;

(c) Verify appropriations of national government agencies and control fund releases pertaining thereto; and

(d) Assist in the formulation of accounting rules and regulations and supervise the implementation of such rules and regulations in government agencies.

(5) The Special Audits Office shall be headed by a Director and shall perform the following functions:

(a) Conduct, consistent with the exercise by the Commission of its visitorial powers as conferred by the variable scope audit of non-governmental firms subsidized by the government (1) required to pay levies or government shares; (2) those funded by donations through the government; and (3) those for which the government has put up a counterpart fund. Such audits shall be limited to the funds coming from the government;

(b) Undertake, on a selective basis, financial compliance, economy, efficiency and effectiveness audit of national agencies and local government units, government-owned or controlled corporations, and other self-governing boards, commissions, or agencies of government, as well as specific programs and projects of the government;

(c) Audit financial operations of public utilities and franchise grantees for rate determination and franchise tax purposes;

(d) Conduct such other special audits as may be directed by the Chairman; and

(e) Perform such other related functions as may be assigned from time to time by the Chairman.

(6) The Technical Services Office shall perform the following functions:

(a) Review and evaluate contracts with emphasis on the engineering and other technical aspects;

(b) Inspect and appraise infrastructure projects, deliveries of materials and equipment, and property for disposal;

(c) Develop and administer a system for monitoring the prices of materials, supplies, and equipment purchased by the government;

(d) Initiate special studies on technical matters related to auditing; and

(e) Perform such other related functions as may be assigned from time to time by the Chairman.

(7) The Legal Office shall be headed by a General Counsel with the rank and privileges of a director and which shall perform the following functions:

(a) Perform advisory and consultative functions and render legal services with respect to the performance of the functions of the Commission and the interpretation of pertinent laws and regulations;

(b) Handle the investigation of administrative cases filed against the personnel of the Commission, evaluate and act on all reports of involvement of the said personnel in anomalies or irregularities in government transactions, and perform any other investigative work required by the Commission upon assignment by the Chairman;

(c) Represent the Commission in preliminary investigation of malversation and similar cases discovered in audit, assist and collaborate with the prosecuting agencies of Government in the prosecution thereof, and assist and collaborate with the Solicitor General in handling civil cases involving the Chairman or any of the Commissioners and other officials and employees of the Commission in their official capacity;

(d) Extend assistance by way of legal advice or counsel to auditors of the Commission who face harassment or retaliatory suits, whether civil or criminal, in consequence of the performance of their official functions;

(e) Coordinate and initiate for the Commission, with appropriate legal bodies of government with respect to legal proceedings towards the collection and enforcement of debts and claims, and the restitution of funds and property, found to be due any government agency in the settlement and adjustment of its accounts by the Commission; and

(f) Perform such other related functions as may be assigned from time to time by the Chairman.

(8) The National Government Audit Offices I and II shall be headed by a Director and which shall perform the following functions:

(a) Exercise control and supervision over the implementation of auditing rules and regulations in agencies of national government in the National Capital Region (NRC), including self-governing boards, commissions or agencies funded from national appropriations;

(b) Review audit reports covering agencies of the national government under its audit jurisdiction;

(c) Exercise control and supervision over personnel, planning, financial (budgetary and accounting), and legal matters pertaining to the Office and the Auditing Units under it;

(d) Formulate and develop plans, operating standards, methods and techniques for the implementation of auditing rules and regulations for agencies of the national government;

(e) Formulate accounting and auditing rules and regulations for agencies of the national government;

(f) Advise and assist the Chairman on matters pertaining to the audit of agencies of the national government under their respective jurisdictions; and

(g) Perform such other related functions as may be assigned from time to time by the Chairman.

(9) The Corporate Audit Office shall be headed by a Director and shall perform the following functions:

(a) Exercise control and supervision over the implementation of auditing rules and regulations in government-owned or controlled corporations in the National Capital Region;

(b) Review audit reports covering government-owned or controlled corporations;

(c) Exercise control and supervision over personnel, planning, financial (budgetary and accounting), and legal matters pertaining to the Office and the Auditing units under it;

(d) Formulate and develop plans, operating standards, methods and techniques for the implementation of accounting and auditing rules and regulations in government-owned or controlled corporations;

(e) Formulate accounting and auditing rules and regulations for government-owned or controlled corporations;

(f) Prepare for the Commission, the annual financial report of government-owned or controlled corporations;

(g) Advise and assist the Chairman on matters pertaining to the audit of government-owned or controlled corporations; and

(h) Perform such other related functions as may be assigned from time to time by the Chairman.

(10) The Local Governments Audit Office shall be headed by a Director and shall perform the following functions:

(a) Exercise control and supervision over the implementation of auditing rules and regulations in local government units in the National Capital Region;

(b) Review audit reports covering local government units in the National Capital Region;

(c) Exercise control and supervision over personnel, planning, financial (budgetary and accounting), and legal matters pertaining to the Office and Auditing units under it;

(d) Formulate and develop plans, operating standards, methods and techniques for the implementation of auditing rules and regulations in local government units;

(e) Formulate accounting and auditing rules and regulations for local government units;

(f) Prepare for the Commission, the annual financial report of local government units;

(g) Advise and assist the Chairman on matters pertaining to the audit of local government units; and

(h) Perform such other related functions as may be assigned from time to time by the Chairman.

Sec. 8. Auditing Units in Regional Offices: Structure and Functions.—The Regional Offices in Regions I to XII, each to be headed by a Director shall perform the following functions:

(1) Exercise supervision and control over the implementation of auditing rules and regulations in any agency of the government with principal office or place of operations within the regions;

(2) Review local, national and corporate audit reports pertaining to the region;

(3) Exercise control and supervision over personnel, planning, financial (budgetary and accounting), and legal matters pertaining to the region; and

(4) Perform such other related functions as may be assigned by the Chairman.

Sec. 9. Auditing Units in Government Agencies: Structure and Functions.—The Auditing Units in government agencies shall perform the following functions:

(1) Examine, audit and settle all accounts, funds, financial transactions and resources of government agencies under their jurisdiction;

(2) Submit audit reports and such other reports as may be required by the Commission;

(3) Keep and preserve expense vouchers, journal vouchers, stubs of treasury warrants and checks, reports of collection and disbursements and similar documents together with their supporting papers, under regulations of the Commission; and

(4) Perform such other functions as may be assigned to them by the Chairman.