Assignment of All Revenue Officers Holding Supervisory Positions to Perform Actual Supervisory Functions

March 28, 1990 REVENUE ADMINISTRATIVE ORDER NO. 02-90 SUBJECT : Assignment of All Revenue Officers Holding Supervisory Positions to Perform Actual Supervisory Functions TO : All Internal Revenue Officers and Others Concerned It has been observed that there are revenue personnel appointed to supervisory positions in the revenue service but who are not actually performing supervisory functions. In order that these personnel shall perform the functions and duties in line with the position description of the items to which they are appointed, it shall be the policy of this Office to require all Revenue Officers II, Revenue Officers III and Revenue Officers IV to perform supervisory functions. In the Revenue District Offices, Sector Operations Service and other audit units, all Revenue Officers I who are appointed to positions below the aforementioned supervisory positions shall be regrouped in such a way that they should be assigned under one Revenue Officer II or Revenue Officer III or Revenue Officer IV who will function as Group Supervisor or Section Chief. It does not matter whether a group supervisor or section chief in the audit unit will have only one Revenue Officer I under him. Under this set up, it is expected that the work of Revenue Officers I will be closely supervised and reviewed by their group supervisors or section chiefs. All group supervisors and section chiefs shall henceforth be responsible for the work performance of their subordinates and it shall be their responsibility to closely supervise and review their work and audit reports. Random selective review of audit reports will be conducted for the purpose of evaluating the effectiveness of the group supervisor or section chief in planning and managing the audit activities of the individual Revenue Officers I in his group. The Revenue District Officer, chief of the audit divisions shall likewise be held responsible for the efficient management and planning of the audit function of those under them. The head of the audit unit shall submit not later than April 30, 1990 to the Assistant Commissioner (Attention: Chief, Personnel Division) a report of the revised staffing of the audit groups under them. This RMO shall take effect immediately. cda (SGD.) JOSE U. ONG Commissioner of Internal Revenue