CH1: Introduction

CH2: General Provisions, Basic Standards, and

- NGAS prescribed under COA Circular No. Policies
2002-002 dated June 18, 2002.
Sec 2: Definition of Terms
Sec 1: Legal Basis 1. Accrual Basis - transactions and events
- “The Commission on Audit shall have recorded when they occur, recognized in
exclusive authority, subject to the acctg records and recognized in FS of the
limitations in this Article, to define the periods to which they relate.
scope of its audit and examination, 2. Assets - resources controlled by an entity as
establish the techniques and methods a result of past events, which FEB or service
required therefor, and promulgate potential are expected to flow to the entity.
accounting and auditing rules and 3. Contribution from owners - FEB or service
regulations, including those for the potential that have been contributed to the
prevention and disallowance of irregular, entity by parties external to entity, other than
unnecessary, excessive, extravagant, or those result in liabilities, that establish
unconscionable expenditures, or uses of financial interest in net assets. LIKE AN
government funds and properties". EQUITY
a. conveys entitlement both to (i)
Sec 2: Coverage distributions of future economic
- Manual presentes basic accounting policies benefits or service potential by the
and principles according to Philippine Public entity during its life, such
Sector Accounting Standards (PPSAS) distributions being at the discretion
adopted thru COA resolution. of the owners or their
- Includes Revised Chart of Accounts (RCA) representatives; and to (ii)
under COA, accounting procedures, books, distributions of any excess of
registries, records, forms, reports, and FS. assets over liabilities in the event of
- Shall be used by all National Government the entity being wound up; and/or
Agencies (NGAs) in: - These contributions give
a. Preparation of GPFS in accordance owners a right to share in
to PPSAS and other financial the company’s future
reports as may required by laws, profits or benefits, which
rules, and regulations. the company may choose
b. Reporting of budget, revenue, and to distribute to them.
expenditure. - If the company ever shuts
down, the owners have a
Sec 3: Objective claim on any remaining
- Aims to update the ff: assets after all debts are
a. Standards, policies, guidelines, and paid.
procedures in ACCTG for gov’t b. can be sold, exchanged,
funds and property. transferred, or redeemed.
b. Coding structure and accounts 4. Distribution to owners - FEB or service
c. ACCTG books, registries, forms, potential distributed by entity to all/some of
reports, and FS
 its owners (return on investment or return of a. A declared policy of State that all
investment) LIKE A DIVIDEND resources of gov’t = managed,
5. Entity - government agency, department, expended, utilized in accordance
field. with laws and regulations and
6. Expenses - decreases in EBS potential safeguarded against loss or
during reporting period ((1) form of outflows wastage thru illegal/improper
or (2) consumption of assets, (3) incurrence disposition (with view of efficiency,
of liabilities) that decreases net assets, other economy, and effectiveness) in
than distribution to owners. operations of gov’t. The
7. Government Accounting - encompasses responsibility to take care rests
the processes of analyzing, recording, with the CHIEF or HEAD of the
classifying, summarizing and communicating government agency concerned.
all transactions involving the receipt and b. Fiscal responsibility shall be shared
disposition of government funds and by all exercising authority over
property, and interpreting the results thereof. financial affairs, transactions, and
(Sec. 109, PD 1445: Government Auditing operations of gov’t agency.
Code of the Philippines) (everyone involved in managing a
8. Government Budget - financial plan of government agency’s finances
government for a given period (e.g. fiscal shares the responsibility)
year) which shows what its resources are c. The HEAD of any gov’t agency is
(how will be generated and used). Budget = immediately and primarily
key instrument for promoting socio-economic responsible for all GFP while
objectives. persons entrusted w/ possession or
- Also refers to income, expenditures, custody under him are responsible
and sources of borrowing of Nat’l to him.
Gov’t (NG). B. Accountability over GFP
9. Liabilities - obligations arising from pass a. Every officer of any gov’t agency
events, settlement results in an outflow from whose duties permit or require the
entity’s resources embodying EBSP. possession or custody of GFP shall
10. Net Asset/Equity - residual interest in the be accountable.
assets after deducting all liabilities. b. Transfer of gov’t funds from 1
11. Revenue - gross inflow of EBSP during RP, officer to another be made only
inflows result in increase in net assets other upon prior direction or authorization
than contribution from owners of Commissioner or its
12. Revenue Funds - comprise all funds derived representative. (or allowed by
from income of any agency of gov’t and law/regulation)
available for appropriation or expenditure in c. GFP are transferred from one AO to
accordance with law. another or outgoing officer to
successor = be done upon properly
Sec 3: Responsibility, Accountability and Liability itemized invoice and receipt which
over Government Funds and Property (GFP) shall invariably support the
clearance to be issued to the
A. Responsibility over Gov’t Funds and relieved or outgoing officer.
Property
Chapter 3: Budget Execution, Monitoring, and Reporting

Sec. 1: Scope

This chapter provides guidelines for monitoring, accounting, and reporting on the budget in financial
statements. It specifies the records that national government agencies (NGAs) must maintain, the forms to
use, and the reports to prepare to effectively monitor the budget. The chapter also includes the required
disclosure and presentation of budget information in the financial statements, in line with PPSAS 24.

Sec. 2: Definition of Terms

Key definitions for this manual are as follows:

● Allotment: Authorization issued by the DBM to NGAs to incur obligations for specific amounts in a
legislative appropriation, also referred to as Obligational Authority.
● Appropriation: Legislative authorization to allocate funds for specified purposes.
● Approved Budget: Expenditure authority derived from appropriation laws, government
ordinances, or other decisions related to anticipated revenue for the budgetary period. The
approved budget includes categories like:
○ UACS Code:
■ New General Appropriations (01)
■ Continuing Appropriations (02)
■ Supplemental Appropriations (03)
■ Automatic Appropriations (04)
■ Unprogrammed Funds (05)
■ Retained Income/Funds (06)
■ Revolving Funds (07)
■ Trust Receipts (08)
● Automatic Appropriations: Authorizations programmed annually or periodically by law without
requiring further legislative action.
● Budget Information: Data on appropriations, allotments, obligations, revenues, and other
receipts, and disbursements.
● Continuing Appropriations: Authorizations for specific purposes or projects that require
obligations beyond the budget year.
● Disbursements: Actual amounts spent from budgeted allocations.
● Final Budget: The original budget adjusted for reserves, transfers, and other authorized changes.
● New General Appropriations: Annual authorizations for obligations in a specified budget year as
listed in the GAA.
● Obligation: A commitment by a government official that binds the government to pay a sum of
money, also referred to as future liabilities based on current agreements.
● Original Budget: The initial approved budget for the period, including any automatically carried
over amounts.
● Revenues: Increases in economic benefits or service potential, leading to increased net
assets/equity, excluding owner contributions.
● Supplemental Appropriations: Additional appropriations authorized to augment original amounts
when they are insufficient due to unforeseen conditions.
Sec. 3: Fund Release Documents

With the adoption of the Unified Accounts Code Structure (UACS) and Performance-Informed
Budgeting (PIB), the following are used for fund releases:

● Obligational Authority (Allotment): Documents that authorize entities to incur obligations:

1. General Appropriations Act Release Document (GAARD): The authority for the
comprehensive release of budgetary items categorized as For Comprehensive Release
(FCR).
2. Special Allotment Release Order (SARO): Covers items under For Later Release
(FLR), subject to required documents/clearances.
3. General Allotment Release Order (GARO): Comprehensive authority for NGAs to incur
obligations for automatic appropriations without special clearances.
● Disbursement Authority: Documents authorizing payment of obligations:
1. Notice of Cash Allocation (NCA): Authority from DBM for central, regional, and provincial
offices to cover cash requirements.
2. Non-Cash Availment Authority (NCAA): Authority to liquidate obligations for loans/grants
through supplier’s credit.
3. Cash Disbursement Ceiling (CDC): Authority for DFA and DOLE to use collected income
for operating requirements.
4. Notice of Transfer of Allocation: Central office authorization to cover regional units' cash
requirements.

Sec. 4: Classification of Expenditures

Expenditures are classified based on:

● The entity incurring the obligation,

● Program, Activity, and Project (PAP),
● Object of expenditure (e.g., personnel services, maintenance, financial expenses, capital outlays),
● Region or locality,
● Economic or functional classification,
● Obligational authority and cash transactions, and
● Other necessary classifications for the budget process.

Sec. 5: Monitoring of the Budget

The budget is monitored by the Budget Divisions/Units of NGAs through the maintenance of registries for
tracking purposes.

Sec. 6: Registries of Revenue and Other Receipts

Registries of Revenue and Other Receipts (Appendices 7, 7A, 7B, 7C, 7D) are maintained by the
Budget Division/Unit of NGAs to monitor estimated, collected, and remitted/deposited revenues and other
receipts.

Sec. 8. Registry of Appropriations and Allotments (RAPAL)

● Maintained by NGAs to track appropriations and allotments.

● Includes original, supplemental, and final budget for the year.
● Records all allotments received against appropriations.
● Balance is updated with each entry to prevent overdrafts.
● Separate RAPALs are kept by fund cluster and MFO/PAP/Appropriation Acts.

Sec. 10. Registries of Allotments, Obligations, and Disbursements (RAOD)

● Maintained by Budget Division/Unit.

● Records allotments received, obligations incurred, and disbursements made.
● Balance is updated to prevent exceeding allotments and overdrafts.
● RAODs are maintained for different categories:
○ RAOD-PS for Personnel Services.
○ RAOD-MOOE for Maintenance and Other Operating Expenses.
○ RAOD-FE for Financial Expenses.
○ RAOD-CO for Capital Outlays.

Sec. 11. Obligation Request and Status (ORS)

● Used to record obligations.

● Prepared by the Requesting/Originating Office with valid claim documents.
● Head of the Requesting Office certifies necessity and legality of charges.
● Head of Budget Division certifies availability of allotment.

Sec. 12. Subsidiary Record for Obligation

● Maintained in Section C of the ORS.

● Contains original amount of obligation, payable amount, and actual amount paid.

Sec. 13. Adjustment of Obligation

 ● Made using Notice of Obligation Request and Status Adjustment (NORSA).
● Adjusts the obligation amount in ORS and RAOD through positive or negative entries.

Sec. 14. Notice of Obligation Request and Status Adjustment (NORSA)

● Prepared by Accounting Division/Unit after claim processing.

● Used to adjust original obligations in RAOD.
● Forwarded to Budget Division/Unit for updating RAOD.

Sec. 16. Recording of Disbursement in the RAOD

● Disbursements are posted in Section C of the ORS.

● Recorded in RAOD based on Reports of Checks Issued (RCI), Report of ADA Issued (RADAI),
TRA, and JEV.

Sec. 17. Procedures for Recording Disbursements and Adjustment of Obligation

● Details procedures for recording disbursements and adjusting obligations.

Sec. 18. Registries of Budget, Utilization, and Disbursements (RBUD)

● Used to record special budget, utilizations, and disbursements for retained income, revolving
funds, and custodial funds.
● Maintained by legal/authority, fund cluster, MFO/PAP, and budget classification.
● Categories include:
○ RBUD-PS for Personnel Services.
○ RBUD-MOOE for Maintenance and Other Operating Expenses.
○ RBUD-FE for Financial Expenses.
○ RBUD-CO for Capital Outlays.

Sec. 19. Budget Utilization Request and Status (BURS)

● Issued to record budget utilization.

● Prepared by Requesting/Originating Office with valid documents.
 ● Head of Requesting Office certifies necessity and legality.
● Head of Budget Division certifies availability and proper utilization.

Sec. 20. Subsidiary Record for Budget Utilization

● Maintained in Section C of the BURS.

● Contains original amount of utilization, payable amount, and actual amount paid.

Sec. 21. Adjustment of Budget Utilization

● Made using Notice of Budget Utilization Request and Status Adjustment (NBURSA).
● Adjusts utilization amounts in BURS and RBUD through positive or negative entries.

Sec. 22. Notice of Budget Utilization Request and Status Adjustment (NBURSA)

● Prepared by Accounting Division/Unit after claim processing.

● Adjusts original budget utilization amounts in RBUD.
● Forwarded to Budget Division/Unit for updating RBUD.

Sec. 23. Recording of Disbursement in the RBUD

● Disbursements are posted in Section C of the BURS.

● Recorded in RBUD based on RCI, RADAI, TRA, and JEV provided by Cashier/Accounting Units.

Sec. 24. Procedures in Monitoring Budget, Utilizations, and Disbursements

● Details procedures for monitoring budgets, utilizations, and disbursements.

Sec. 25. Presentation of Budget Information in Financial Statements

● Comparison of budget and actual amounts is prepared separately.

● Explains material differences between budget and actual amounts.
Sec. 26. Statement of Comparison of Budget and Actual Amounts

● Prepared from registries like RAPAL and RAOD/RBUD.

● Includes original and final budget amounts, actual amounts, and explanations for differences.

Sec. 28. Reconciliation of Actual Amounts

● Reconciles actual amounts from budget and financial statements.

● Identifies basis differences, timing differences, and entity differences.
● Reconciliation is part of Notes to Financial Statements.

Sec. 29. Disclosures of Budgetary Basis, Period, and Scope

● Explains budgetary basis (cash, accrual, or modification) and accounting basis.

● Identifies period and entities included in the budget.

Sec. 31. Preparation of the Budget Reports

● Reports include:
○ Quarterly Physical Report of Operation (QPRO).
○ Statement of Appropriations, Allotments, Obligations, Disbursements, and Balances (FAR
No. 1).
○ Summary by Object of Expenditures (FAR No. 1.A).
○ List of Allotments and Sub-Allotments (FAR No. 1.B).
○ Statement of Approved Budget, Utilizations, Disbursements, and Balances (FAR No. 2).
○ Summary by Object of Expenditures (FAR No. 2.A).
○ Aging of Due and Demandable Obligations (FAR No. 3).
○ Monthly Report of Disbursements (FAR No. 4).
○ Quarterly Report of Revenue and Other Receipts (FAR No. 5).

Sec. 32. Submission of Budget and Financial Accountability Reports

● Submit required reports within specific timelines:

○ 30 days after each quarter for certain reports.
 ○ By the end of the year or the following month for others.
○ Consolidated Statement by February 14 of the following year.

CHAPTER 4: RESPONSIBILITY ACCOUNTING

Sec. 3. Objectives of Responsibility Accounting

 ● Ensure proper charging/crediting of costs and revenues to correct responsibility centers.
● Help in decision-making for future operations.
● Facilitate performance review and evaluation of agency operations.

Sec. 4. Concepts of Responsibility Accounting

● Accumulating and reporting data on revenues and costs based on managerial actions.
● Performance evaluation focuses on matters directly under the manager's control.
● Can be applied at all management levels, provided:
○ Costs and revenues are linked to specific management responsibility.
○ Costs and revenues are controllable at that level.
○ Budget data is available for evaluating effectiveness.
● Reporting differs from budgeting:
○ Controllable vs. non-controllable costs.
○ Performance reports focus on controllable costs only.
● Responsibility reporting system prepares reports for each management level, comparing actual
costs with budget data.

Sec. 5. Presentation of Revenue in Financial Statements

● Agencies must present total revenue in the notes, classified by MFO/PAP and the nature of
revenue for major organizational units.

Sec. 6. Presentation of Costs in Financial Statements

● Agencies must present expense analysis in the notes, classified by Major Final Output
(MFO)/Program, Activity and Project (PAP) and the nature of expenses by major organizational
units.

Sec. 7. Responsibility Center Code Structure

● Each NGA is assigned a responsibility center code (organization code) per the UACS Manual.
● Additional three-digit codes for major offices/departments will be added to the organization code.
● The full code structure consists of 15 digits for organization, department, and office.

CHAPTER 5: REVENUE AND OTHER RECEIPTS

Sec. 1. Scope
 ● This chapter outlines the standards, policies, guidelines, and procedures for accounting revenue
and other receipts.
● It includes collections via authorized agent banks, remittance to the NT through AGDB, and
deposits with AGDB.
● Follows PPSAS 9 (Revenue from Exchange Transactions) and PPSAS 23 (Revenue from
Non-exchange Transactions).

Sec. 2. Definition of Terms

● Bequest: Transfer based on a will when an enforceable claim exists.

● Concessionary Loans: Loans received at below-market terms.
● Exchange Transactions: Transactions where approximately equal value is exchanged.
● Fair Value: The value for which an asset or liability could be exchanged or settled.
● Fines: Economic benefits received from breaching laws.
● Gifts, Donations, and Goods In-kind: Voluntary transfers, normally without stipulations.
● Non-exchange Transactions: Transactions where no equal value is exchanged.
● Pledges: Unenforceable promises to transfer assets.
● Revenue: Gross inflow of economic benefits or service potential.
● Services In-kind: Services provided without an exchange.

Sec. 3. Accrual of Revenue to the General Fund

● All revenue should be deposited in the NT or an authorized government depository.

● Revenue accrues to the General Fund unless law specifies otherwise.
● Funds received in trust or from business-type activities may be recorded separately.

Sec. 4. Special, Fiduciary, and Trust Funds

● Receipts are recorded as revenue of these funds only when authorized by law.
● The Permanent Committee monitors these funds and may recommend reverting unused funds to
the General Fund.
● Conditions for gifts or donations must be observed in case of reversion.

Reversion to the General Fund

● Amounts not needed for their original purpose.

● Amounts required by the General Fund during emergencies.
● Amounts that violate the Committee's rules and regulations.
● Conditions agreed upon for gifts or donations for specific purposes must be observed.

Sec. 5. Sources of Revenue and Other Receipts

 ● Revenues arise from exchange and non-exchange transactions.
● Some transactions involve a combination of both types and must be separately recognized.
● Trade discounts or price reductions do not automatically make a transaction non-exchange.

Sec. 6. Revenue from Exchange Transactions

● Revenue from exchange transactions includes:

○ Sale of goods or services (e.g., fees for permits, licenses, business activities).
○ Use of assets yielding interest, royalties, and dividends.
● Specific examples of service and business income are provided.

Sec. 7. Recognition and Measurement of Revenue from Exchange Transactions

● Revenue is recognized when future economic benefits can be measured reliably.

● Sale of Goods: Revenue is recognized when significant risks and rewards of ownership are
transferred.
● Supply of Services: Revenue is recognized based on the stage of completion of the service.
● Interest, Royalties, Dividends: Recognized when probable that benefits will flow to the entity.
● Examples and conditions for revenue recognition are provided.

Sec. 8. Exchanges of Goods or Services for Similar/Dissimilar Goods or Services

● Exchange of similar goods or services is not considered a revenue-generating transaction.

● Exchange of dissimilar goods or services generates revenue, measured at fair value.

Sec. 9. Impairment Losses and Allowance for Impairment Losses

● Uncertainty about collectibility leads to recognizing impairment losses as expenses.

● Ongoing evaluation of receivables for bad debts is required.

Sec. 10. Disclosure

● Entities must disclose:

○ Accounting policies for recognizing revenue.
○ Amounts for significant categories of revenue (services, goods, interest, royalties,
dividends).
○ Revenue from exchanges of goods or services.

Sec. 11. Revenue from Non-Exchange Transactions

● Sources include taxes, gifts, donations, goods in kind, and fines/penalties.

● Revenue typically arises from transactions where no direct consideration is given.
Sec. 12. Recognition of Revenue from Non-Exchange Transactions

● Revenue is recognized when collected or when measurable and collectible.

● Tax revenue is recorded at the gross amount, not reduced by expenses.
● Gifts and donations are recognized as assets and revenue when future benefits are likely.
● Goods in-kind received without conditions are recognized as immediate revenue.
● Donations in cash or kind are recognized as revenue.

Sec. 13. Measurement of Revenue from Non-Exchange Transactions

● Revenue is measured by the increase in net assets recognized by the entity.

● If a liability is recognized and later reduced, the reduction is recognized as revenue.

Sec. 14. Measurement of Assets on Initial Recognition from Non-Exchange Transactions

● Assets acquired through non-exchange transactions are initially measured at fair value on
acquisition.

Sec. 15. Measurement of Liabilities on Initial Recognition

● Liabilities are measured at the present value of the amount expected to settle the obligation if the
time value of money is significant.

Sec. 16. Tax Revenue

● Taxes are compulsory payments to public agencies to provide government revenue.

● Different taxes include:
○ Income tax: Earnings during the taxation period.
○ Value-added tax: Taxable activity during the period.
○ Goods and services tax: Purchase or sale of taxable items.
○ Customs duty: Movement of dutiable goods across boundaries.
○ Death duty: Death of a person owning taxable property.
○ Property tax: Date or period for which the tax is levied.

Sec. 17. Illustrative Accounting Entries

● Refer to Annexes H to N for examples of accounting entries.

Sec. 18. Transfer of Internal Revenue Allotment

● NGAs recognize assets and revenue for tax proceeds, and a decrease in assets and an expense
for transfers to LGUs.
● LGUs recognize the transferred assets and revenue.
Sec. 19. Expenses Paid Through the Tax System and Tax Expenditures

● Tax revenue is recognized at the gross amount, not reduced by expenses.

● Government expenses paid through taxes should not be deducted from tax revenue.
● Expenses are recognized separately in the statement of financial performance.

Sec. 20. Taxation Revenue Shall Not Be Grossed Up For the Amount of Tax Expenditures

● Tax expenditures are concessions under tax law, like subsidies or tax credits, not expenses.
● They represent foregone revenue and do not affect the government's assets, liabilities, or revenue.

Sec. 21. Recognition of Asset through Transfers

● An asset is recognized from transfers if it meets the asset definition and recognition criteria.
● Transfers include grants, debt forgiveness, fines, gifts, and in-kind donations.
● Assets are recognized when transferred resources are controlled or an enforceable claim exists.
● Contributions from owners do not result in revenue.

Sec. 22. Measurement of Transferred Assets

● Transferred assets are measured at their fair value at the acquisition date.

Sec. 23. Debt Forgiveness and Assumption of Liabilities

● Debt forgiveness by lenders results in increased net assets for the borrower.
● Revenue from debt forgiveness is recognized at the carrying amount of the forgiven debt.
● Forgiven debt by a controlling entity might be considered a contribution from owners.

Sec. 24. Recognition and Measurement of Fines

● Fines are recognized as revenue when receivable assets meet recognition criteria.
● If fines are collected as an agent, they are not recognized as the collecting entity's revenue.
● Assets from fines are measured at the estimated inflow.

Sec. 25. Recognition and Measurement of Bequests

● Bequests are recognized as assets and revenue if future benefits are probable and fair value is
measurable.
● Fair value is determined similarly to gifts and donations, sometimes using tax authority valuations.

Sec. 26. Recognition and Measurement of Gifts, Donations, and Goods In-Kind

● Gifts and donations are recognized as assets and revenue when benefits are probable and fair
value is measurable.
 ● Goods in-kind are recognized as assets when received or if a binding arrangement exists.
● Goods in-kind are immediately recognized as revenue if no conditions are attached; otherwise, a
liability is recognized.

Sec. 27. Grant with Condition

● If a grant has conditions, a liability is recognized and reduced as conditions are met, with revenue
recognized accordingly.
Presidential Decree No. 1445

Preliminary Title: General Provisions

● Section 1: Title
The law is called the Government Auditing Code of the Philippines.
● Section 2: Declaration of Policy
Government resources should be managed according to law to ensure efficiency, economy, and
effectiveness. Heads of agencies are responsible for compliance with this policy.
● Section 3: Definition of Terms
○ Fund: Resources set aside for specific activities.
○ Government funds: Public money/resources of a government agency.
○ Revenue Funds: Funds from a government agency’s income.
○ Trust Funds: Funds received for fulfilling specific obligations.
○ Depository Funds: Funds controlled by an officer for lawful purposes.
○ Depository: Financial institution authorized to hold government money.
○ Resources: Assets of a government agency.
○ Government Agency: Any government department, bureau, office, or corporation.

Section 4: Fundamental Principles

1. Payments from the public treasury require statutory authority.

2. Government funds should be used only for public purposes.
3. Trust funds are for their specific purposes.
4. Fiscal responsibility is shared by those managing government finances.
5. Disbursements require proper approvals.
6. Claims against government funds need full documentation.
7. Financial transactions must follow applicable laws and regulations.
8. Generally accepted accounting principles must be observed.

Title I: The Commission on Audit (COA)

Chapter 1: Organization

● Section 5: Composition, Qualifications, Term, and Salary of Members

The COA consists of a Chairman and two Commissioners. Members must be natural-born
Filipinos, at least 40 years old, and either certified public accountants or Philippine Bar members
for at least 10 years. They are appointed for a 7-year term without reappointment.
● Section 6: The Commission Proper
The Chairman and Commissioners form the Commission Proper. They set policies, promulgate
rules, and prescribe standards for auditing. The Chairman serves as the chief executive officer.
● Section 7: Central and Regional Offices
COA has central offices such as Administrative, Legal, Audit, and Performance Audit Offices.
These central offices oversee technical functions. Regional offices act as the Commission's
representatives in their respective areas.
● Section 8: Commission Secretariat
The Commission has a Secretariat headed by a Secretary, who has the rank and privileges of a
central office manager.
● Section 9: The Administrative Office
The office handles personnel recruitment, appointment, performance evaluation, and other
services like records management, supplies, and security.
● Section 10: The Planning, Financial, and Management Office
This office manages long-range and annual planning, budget preparation, accounting systems, and
price monitoring. It also develops management information systems and performance
measurement programs.
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