Responsibilities, Duties and Authority of the Field Audit Group Supervisor and Revenue District Officers

March 14, 1969 REVENUE ADMINISTRATIVE ORDER NO. 01-69 SUBJECT : Responsibilities, Duties and Authority of the Field Audit Group Supervisor and Revenue District Officers TO : All Revenue Operations Heads, Regional Directors Division Chiefs, Revenue District Officers, Fieldmen and Other Concerned Management surveys conducted by the National Office and unanimously pointed to the faulty implementation or our revenue administrative orders, circulars or memoranda in regional offices and revenue districts. The faulty implementation is generally attributed to the lack of discipline among the fieldmen and failure of supervisors to appropriately supervise their subordinate employees. To restore discipline among our working force and to achieve a more effective implementation of our assessment procedures, it is deemed imperative to strengthen the field audit group supervisor by promulgating hereunder a statement of his duties, responsibilities and authority. In revenue district offices where there is not enough fieldmen to group them into at least two groups, the "field audit supervisor" cited in this order shall be considered as referring to the Revenue District Officer or the Assistant Revenue District Officer if there is one in the district. I. RESPONSIBILITIES AND DUTIES OF THE FIELD AUDIT GROUP SUPERVISOR The field audit supervisor is responsible for the performance and conduct of each technical and clerical employee assigned to work in his group. He is responsible for such related duties as administration of leave, identification and recommendation of employees for promotion to position within or outside the group, and care of property assigned to the group. He is also responsible for holding informal conferences with taxpayers, checking and supervising the activities of the employees and such other duties inherent to an effective administration and supervision of the employees under his jurisdiction. The group supervisor's principal function is to see that his group works efficiently and effectively to best accomplish the task assigned to it under the district audit program. He must keep his Revenue District Officer informed on the progress of group activities and must concern himself with group activities to a degree which ensures that each employee in his group: is adequately informed of policies, procedures, programs, objectives and other related matters; that his full potential is developed; that responsibilities are discharged in accordance with established guidelines; and that work is performed adequately and competently with a minimum of detailed direction. He also sees to it that sub-marginal work is identified and improved; that outstanding work is recognized and commended; and that appropriate actions are initiated to correct reassign or discipline employees, if their work or activities fail to meet prescribed standards. The group supervisor must devote appropriate attention to the identification and solution of those specific problems in the group's operations which have substantial effects in the group accomplishments. He must apply his efforts in accordance with actual need and in a manner which will best provide the greatest amount of supervisory attention to solving specific problems. He does this by: A. Keeping Himself and His Group Informed 1. The Group Supervisor must keep himself posted, on all policies, programs, procedures, guidelines and technical developments. He monitors the distribution of management documents and technical materials to ensure that employees are kept up to date. He follows up to ensure that adequate reference and research material is maintained and that the content of published material is understood by the employees in his group. 2. In monitoring the flow of written material, the Group Supervisor ensures maximum use of such material to communicate needed instructions to employees without burdening them with reading material for which they have no immediate or direct concern. B. Planning and Scheduling Work 1. The Group Supervisor establishes and maintains sufficient plans to ensure orderly and efficient operation of his group. His plans supplement established Audit programs and provide for any specific actions or instructions which are needed to implement these programs within his group. 2. He schedules his own activities and budgets his time to each activity as needed to ensure that adequate attention is given to each phase of his work. 3. He requires his employees to plan and schedule their work as needed to ensure that all group activities are performed in a timely, orderly, and effective manner. C. Surveying and Assigning Work 1. The Group Supervisor appraises all work which flows into or originates within the group. He ensures that all work is classified according to level of difficulty, audit potential, priority, geographical location, and other significant assignment factors. 2. He arranges for timely assignment of appropriate work to each of his employees. He promptly identifies and surveys less important work which exceed the group's work capacity. 3. In providing for the assignment of work, he ensures that related matters are associated for the most effective handling and that assignments are properly rotated. D. Reviewing Activity, Time and Inventory Records 1. The Group Supervisor reviews each audit report, daily activity report, and similar reports prepared by employees in his group. 2. He correlates the information in these reports with data reflected by examination record cards, Form 19.67, and other such records and identifies any matters which may require follow-up action. 3. Through his review of activity, time and inventory records, he identifies indications of work problems such as improper scheduling of priority work; ineffective application of time to multiple assignments; inadequate or excessive amounts of work in process; improper pre-examination planning and excessive delays in completing assignments. For example, comparison of his daily itinerary may disclose that an employee has started work on a lower priority assignment when his inventory includes uncompleted or unstarted higher priority work. This indicates that the employee may have planned his work improperly or that he may have encountered difficulty in some of his work in process. E. Reviewing and Directing Performance of Work 1. The Group Supervisor continually looks into the performance of all group activities and provides direction where needed. In reviewing and directing group activities, the Group Supervisor uses such means as observing the activities of his employees in the office and on the job; reviewing work plans and work in process; counseling with employees; and participating with employees in discussions with taxpayers and representatives. aisadc 2. He keeps himself readily available to each of his employees and encourage them to discuss their problems. 3. He also makes frequent visits through the work areas to observe the activities of his employees. Through such means, the Group Supervisor promptly identifies and corrects improper work practices before they become major problems. 4. When he identifies a specific need which requires his personal attention to some phase of an employee's work outside of the office, he arranges to visit with the employee on the job. He normally makes such visits to pinpoint and correct a particular problem, to provide necessary advice and direction, or to improve his employee's dealings with taxpayers and representatives. Since unnecessary visits can waste a substantial amount of both the Supervisor's and employee's time, the Supervisors considers alternative means for attending to his employee's needs before making a visit. For example, the Group Supervisor learns that an examiner is having difficulty obtaining the information he needs to complete his examination of a return. Depending upon the circumstances, the Supervisor reviews the matter in his Office, suggests a new approach, and follows up later; he requests a more experienced examiner to assists in the matter; or he visits the examiner on the job and personally directs the latter how to proceed. 5. He joins with his employees in the closing of cases when he identifies a need to do so and when he believes that his participation will improve case development or resolve differences between his employees and other parties. In deciding whether to participate in his employees' case closing process, the Group Supervisor weighs the advantages of prompt closing of cases against the disadvantages of assuming a measure of his employees' responsibilities. He participates in such a manner as will strengthen the development of cases and improve his employees' abilities to close cases on their own. The Group Supervisor reviews the facts indicating a need for his participation. Where practical, he first affords his employee an opportunity to correct any indicated deficiencies; but, if necessary, he joins with the employee to conclude discussions with the taxpayer or his representative. 6. He continually seeks to achieve the most effective utilization of clerical and technical time in his group. He promptly looks into indications of ineffective work practices, backlogs, and other work problems. As needed to achieve the best overall use of time, he suggests more effective examination practices and techniques, reassigns work, reschedules work, simplifies and improves clerical practices, and shifts non-technical work from technical employees to clerical employees. F. Controlling and Reviewing Completed Work 1. The Group Supervisor maintains a system of control and approval over completed work to ensure that work is adequately developed before it is released from the group and to provide information needed for his follow-up on individual and group activities and accomplishments. 2. He relies upon established District and Regional review functions to keep him informed on the mathematical, procedural and technical exactitude of work performed by his employees. He carefully considers advisory, correction and other memoranda reflecting results of functional reviews; he determines what specific and overall corrective measures are necessary in his group; and he follows up to ensure that mathematical, procedural and technical inadequacies are promptly remedied. 3. He looks into each report and case file as a source of information necessary for effective management and operation of his group. This information supplements that which is provided through other means such as review of time, inventory records, work in process, reviewer's correction and advisory memoranda and discussions with his employees. For example, he looks into the case to determine how efficiently the examination was planned and whether it was conducted in accordance with the plan. G. Evaluating and Improving Performance of Employees 1. The Group Supervisor ensures that each technical and clerical employee in his group is adequately informed on job requirements and performance standards. 2. He continually appraises each employee's work in light of established standards. He commends his employees when their performance exceeds prescribed standards; he promptly advises his employees when any phase of their activity fails to meet these standards; and he prescribes measures necessary to improve performance. 3. He maintains a file concerning each employee's performance and records significant performance developments as needed to support personnel actions such as annual performance ratings, recommendations for promotions, outstanding awards and recommendations for disciplinary action. The Supervisor's files cover such matters as cases returned for correction, instructions and directions furnished to employees, and results of supervisory visits and reviews. 4. In the case of continued substandard performance by an employee, he initiates appropriate action. H. Maintaining Effective Public Relations 1. The Group Supervisor ensures that his employees are courteous, firm, and reasonable in the performance of their work; and he encourages cooperation between his employees and taxpayers or their representatives. 2. In situations where unfavorable relations are indicated, he determines what has transpired and what corrective measures are needed. I. Maintaining Integrity and Security 1. The Group Supervisor ensures that the employees in his group are adequately informed concerning the policies, procedures and rules covering, employee conduct and disclosure of official information; 2. Ensures adequate measures are employed to maintain security of official information; 3. Appropriate actions are taken to report indications of bribery or misconduct. J. Keeping Management Informed 1. The Group Supervisor ensures that timely, accurate, and complete reports are prepared and submitted as required under established district, regional, and national reporting programs. 2. He supplements these reports as needed to keep his Chief informed on the group's operations; 3. He promptly reports any matter which require the Chief's attention, such as workload substantially in excess of the group's work capacity, inadequate inventories of work in planned grade levels or categories, and conflicts between his group and other organizational components. K. Supporting Management Policies and Programs In all dealings with employees, the Group Supervisor firmly and effectively supports the national, regional, and district points of view on policies and programs. L. Performing Administrative Functions and Special Duties The Group Supervisor performs or provides for handling of administrative matters related to the group's operations, including such matters as maintenance of time and attendance records, handling of grievances or improper conduct matters, planning and scheduling of leave, control and approval of travel, maintaining safe working conditions and caring for property. III. LINES OF RESPONSIBILITY : A. The Field Audit Group Supervisors is under the general direction of and reports to the Revenue District Officer, who has line responsibility over him. B. He is functionally responsible to the chiefs of other staffs and branches on matters which requires direct working relationships. C. He exercises line supervision over all technical and clerical employees in his group. IV. AUTHORITY OF THE FIELD AUDIT GROUP SUPERVISOR The Field Audit Group Supervisor manages the activities of all technical and clerical employees in his group with a minimum of detailed instructions from his Chief. A. Typical Authorization Subject to established policies, programs, and procedures, to Group Supervisor is authorized to: 1. Assign and schedule activities for each technical or clerical employee in his group. 2. Survey excessive workloads of returns selected for examination. 3. Plan and direct examinations and other group activities. 4. Determine the scope of investigations and examinations. 5. Instruct technical and clerical employees in the application of policies, programs, procedures, and guidelines. 6. Approve administrative items such as travel vouchers, requests for returns, and letters of authority, requests for supplies. 7. Give efficiency ratings of the men of his group subject to the standards of computation published by the National Office. B. Typical Limitations on His Authority The Group Supervisor must seek approval through the Revenue District Officer in such matter as: 1. Deviations from established plans, programs, procedures, and instructions. 2. Communications with other divisions, districts, regions, or with the National Office except as specifically authorized under established procedures. V. REPORTS REQUIRED OF A FIELD AUDIT GROUP SUPERVISOR The Group Supervisor must render a monthly summary of the performance of his group by accomplishing the Supervisor's Monthly Report, copies of which are attached hereto as Annexes A to I. V. REPEALING CLAUSE The provisions or portions of Revenue Administrative Orders, Revenue Memorandum Circulars and Revenue Administrative Orders which are inconsistently with the provisions of this Revenue Administrative Order are hereby revoked or amended accordingly. VII. EFFECTIVITY This Revenue Administrative Order shall take effect immediately upon its approval. LLphil (SGD.) MISAEL P. VERA Commissioner of Internal Revenue APPROVED: EDUARDO Z. ROMUALDEZ Secretary of Finance Republic of the Philippines Department of Finance BUREAU OF INTERNAL REVENUE Manila SUPERVISOR'S MONTHLY SUPERVISION REPORT _________________________ Period Covered by Report Name and Position Title of Supervisor: _______________________________________ ______________________________________ Supervisory Designation: _________________________________________________ Office of Unit: _________________________________________________________ Station Town: _________________________________________________________ Breakdown of Subordinate, Personnel Fieldmen _________________ Clerks _________________ Others _________________ TOTAL _________________ Report of Personal Attendance List of Personnel Absent, Late or who left Office without Permission Left w/o Name Position Title Absent Late Permission __________ _________________ _______ ________ _____________ __________ _________________ _______ ________ _____________ __________ _________________ _______ ________ _____________ __________ _________________ _______ ________ _____________ __________ _________________ _______ ________ _____________ * NOTE: Opposite name of personnel indicate the number of times of his attendance status under the appropriate column.