Prescribing the Guidelines and Procedures in the Implementation of the Information and Publicity on Programs/Projects/Activities of Government Agencies Required under Commission on Audit (COA) Circular No. 2013-004 Dated January 30, 2013

November 8, 2013 REVENUE MEMORANDUM ORDER NO. 018-14 SUBJECT : Prescribing the Guidelines and Procedures in the Implementation of the Information and Publicity on Programs/Projects/Activities of Government Agencies Required under Commission on Audit (COA) Circular No. 2013-004 Dated January 30, 2013 TO : All Internal Revenue Officials, Employees and Others Concerned I. Objectives This Order is issued to: 1. Provide the guidelines and procedures in the submission of reports required under COA Circular No. 2013-004; and 2. Implement the notification and full disclosure of all transactions requirement under the subject COA Circular. II. Definition of Terms The following terms, as defined below, shall be used throughout this Order: 1. Projects, Programs and Activities (PPA) are undertakings pursued by the Bureau of Internal Revenue (BIR) to be able to achieve the purpose for which it was established or created. 2. Signboards a collective term used to refer to signboards, blackboards, whiteboards, posters, tarpaulins, streamers, electronic boards and such other similar materials. III. Policies and Guidelines 1. The BIR shall submit to the COA, at the beginning of each year, a consolidated List of PPAs, which shall include both on-going PPAs and those that shall be implemented during the year. 2. The consolidated List of PPAs shall state the project details specified in Annex "A" of this Order. CAHTIS 3. Each Deputy Commissioner/the Chief of Staff OCIR shall submit Consolidated Reports required under this Order. 4. All PPAs shall be posted, regardless of the amount or source of funds. 4.1 Information about the PPA shall be posted on "signboards" ( e.g. , signboards, blackboards, whiteboards, posters, tarpaulins, streamers, electronic boards) not exceeding three (3) feet by two (2) feet located in conspicuous places within the office premises. 4.2 The details for each PPA (as specified in Annex "B" of this Order) shall be indicated in the "signboards". For PPAs whose period of implementation does not exceed five (5) days, the project details may be omitted, except for the start and end dates of the PPA. 4.3 For PPAs funded through the assistance of foreign development agencies, the name and logo of such development agencies shall be prominently displayed/printed in the "signboards" and public notices. 4.4 For infrastructure projects, tarpaulin signboards shall be posted/displayed at the project location within five (5) days from receipt of the Notice of Award (NOA) by the Contractor. The signboard must be suitably framed for outdoor display. The design and format of the signboard must comply with the following specifications, whenever applicable: Signboard: White, eight (8) feet by eight (8) feet Resolution: 70 dpi Font: Helvetica Font Size: Main Information 3 inches Sub-Information 1 inch Font Color: Black In localities where tarpaulins are not available, any material may be used to prepare the required signboards for publication purposes. 5. No "signboard" shall display and/or be affixed with the picture, image, motto, logo, color motif, initials or other symbol or graphic representation associated with the top leadership of the project proponent or any person/person(s) associated with the project proponent. 6. The cost of public notices shall be charged against the PPA cost. ITHADC 7. No election related expense or propaganda, even if lawful under existing laws, rules and regulations of the Commission on Elections, shall be charged against public funds. IV. Procedures A. Project Proponents 1. Prepare and submit the following reports for approval; Report Submit to Deadline For NO: List of On-Going The Deputy Commissioner (DCIR) On or before the PPAs, using the concerned, through the concerned 3rd day after the format prescribed Asst. Commissioner (ACIR) close of the year in Annex "A" of this The Chief of Staff (COS) Office Order, in printout of the Commissioner (OCIR), and softcopies through the concerned ACIR, for (using MS Excel) Services and other offices under the Office of the Commissioner (OCIR) For RR: The Reg. Director (RD), through the Asst. Reg. Director For NO: Monthly Project The DCIR concerned, through the On or before the Status Report (PSR), concerned ACIR 3rd day after the using the format The COS-OCIR, through the close of each prescribed in concerned ACIR, for Services month Annex "B" of this and other offices under the OCIR Order, in printout and softcopies For RR: (using MS The RD, through the Asst. RD Powerpoint) For NO: Report on Awarded The DCIR concerned, through the On or before the Projects (all projects concerned ACIR 3rd day after the awarded during the The COS-OCIR, through the close of each month), using the concerned ACIR, for Services and month format prescribed other offices under the OCIR in Annex "B" of this General Services Division (GSD), Order, in printout for posting purposes (softcopy only) and softcopies (using MS Powerpoint) For RR: The RD, through the Asst. RD Administrative Division (AdmD), for posting purposes (softcopy only) 2. After approval of the concerned reports, submit the same, in printout and softcopies, as follows: Report Submit to Deadline For NO: List of On-Going Planning and Programming On or before the 6th PPAs Division (PPD) day after the close For RR: of the year AdmD For NO: Monthly Project PPD On or before the 6th Status Report For RR: day after the close (PSR) AdmD of each month For NO: Report on PPD On or before the 6th Awarded GSD (softcopy only) day after the close Projects for the For RR: of each month month AdmD 3. In the case of infrastructure projects, prepare and post at the project site or location, the necessary tarpaulin signboard providing the details of the project, following the requirements in Item 4.4 of Section III of this Order. cSICHD B. National Office B.1. Procurement Division (PD) 1. Submit to the PPD a List of PPAs that will be implemented during the year, based on the approved Annual Procurement Plan (APP), on or before the 5th day after the close of the year. B.2. Planning and Programming Division (PPD) 1. Consolidate the NO List of On-Going PPAs submitted by the Project Proponents in the National Office and the List of PPAs to be implemented during the year submitted by the PD. 2. Prepare and submit, through the ACIR of the Planning and Management Service (ACIR-PMS), the necessary transmittal letter, together with the NO Consolidated List of PPAs (On-Going and for Implementation During the Year), for the signature of the Commissioner, on or before the 12th day after the close of each year. 3. Submit to the COA Supervising Auditor (COA-SA) the NO Consolidated List of PPAs (On-Going and for Implementation During the Year), together with the GSD Notice of Publication, on or before the 15th day after the close of each year. 4. Consolidate the monthly PSRs and Report on Awarded Projects and transmit a softcopy of the same to the General Services Division (GSD), for publication in the electronic board, on or before the 10th day after the close of each month. 5. Prepare and submit, through the ACIR of the Planning and Management Service (ACIR-PMS), the necessary transmittal letter, together with the Consolidated Monthly PSRs, Report on Awarded Projects and the GSD's Notice of Publication, for the signature of the Commissioner, on or before the 12th day after the close of each month. 6. Submit a copy of the Consolidated Monthly PSRs, Report on Awarded Projects and GSD's Notice of Publication, to the COA-SA, copy furnished the Budget Division, on or before the 15th day after the close of each month. B.3. General Services Division (GSD) 1. Publish the following Lists in the electronic board, and submit to the PPD a written notification of such publication, within two (2) days from receipt of the aforesaid : EcASIC a. Consolidated List of PPAs (On-Going and for Implementation During the Year), b. Consolidated Monthly PSRs, and c. Report on Awarded Projects. 2. For infrastructure projects, post/display the tarpaulin signboards required under Item 4.4, Section III of this Order, at the project location, within five (5) days from receipt of the NOA by the Contractor. B.4. The Office of the ACIR-PMS 1. Submit to the Office of the Commissioner, for signature, the following documents, together with the necessary transmittal letter to the COA-SA, within the day of receipt from the PPD : a. Consolidated List of PPAs (On-Going and for Implementation During the Year), b. Consolidated Monthly PSRs, c. Report on Awarded Projects, and d. GSD's Notice of Publication. B.5. The Deputy Commissioners 1. Review and approve the following: a. Consolidated List of PPAs (On-Going and for Implementation During the Year), b. Consolidated Monthly PSRs, and c. Report on Awarded Projects. 2. Sign the transmittal letters for such documents, and return the approved documents to the concerned Project Proponents within two (2) days from receipt of said documents. B.6. The Commissioner of Internal Revenue 1. Sign transmittal letters to the COA-SA for the following: a. Consolidated List of PPAs (On-Going and for Implementation During the Year), b. Consolidated Monthly PSRs, c. Report on Awarded Projects, and HSEIAT d. GSD's Notice of Publication. C. Revenue Regional Offices C.1. The Administrative Divisions (AdmD) 1. Consolidate the RO List of On-Going PPAs submitted by the Project Proponents in the Regional Office and the List of PPAs to be implemented during the year. 2. Prepare and submit, through the Asst. Regional Director, the necessary transmittal letter, together with the RO Consolidated List of PPAs, for the signature of the Regional Director, on or before the 12th day after the close of each year. 3. Submit to the Regional Audit Team Leader (RATL) the RO Consolidated List of PPAs (On-Going and for Implementation During the Year), together with the AdmD's Notice of Publication on or before the 15th day after the close of each year. 4. Consolidate the monthly PSRs and Report on Awarded Projects and publish the same, on or before the 10th day after the close of each month and submit a written notification of such publication, within two (2) days from publication. 5. Prepare and submit, through the Asst. Regional Director, the necessary transmittal letter, together with the Consolidated Monthly PSRs, Report on Awarded Projects and the AdmD's Notice of Publication, for the signature of the Regional Director, on or before the 12th day after the close of each month. 6. Submit a copy of the Consolidated Monthly PSRs, Report on Awarded Projects and AdmD's Notice of Publication, to the RATL, copy furnished the Finance Division, on or before the 15th day after the close of each month . 7. For infrastructure projects, post/display the tarpaulin signboards required under 4.4, Section III of this Order, at the project location, within five (5) days from receipt of the NOA by the Contractor. C.2. The Regional Director 1. Sign transmittal letters to the RATL for the following: a. Consolidated List of PPAs (On-Going and for Implementation During the Year), b. Consolidated Monthly PSRs, aACEID c. Report on Awarded Projects, and d. AdmD's Notice of Publication. V. Penalty Provisions 1. Non-compliance with the prescribed deadlines for the submission of reports and other documents required under this Order shall be considered as a Violation of Reasonable Office Rules and Regulations, and shall be subject to the following penalties defined in Section 43 of the Revised Code of Conduct for Revenue Officials and Employees (RMO No. 53-2010): 1st Offense: Reprimand 2nd Offense: Suspension for one (1) to thirty (30) days 3rd Offense: Dismissal 2. In case of violation of this Order, all expenses incurred in relation to a particular project shall be disallowed in audit. VI. Repealing Clause All revenue issuances or portions thereof inconsistent herewith are hereby repealed, modified, revoked or amended accordingly. VII. Effectivity This Order shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A List of Programs/Projects/Activities (PPAs) ANNEX B Monthly Project Status Report January 30, 2013 COA CIRCULAR NO. 004-13 TO : All Heads of Departments, Bureaus, Offices, Agencies and Instrumentalities of the National Government; Heads of Local Government Units (LGUs); Managing Heads of Government-Owned and Controlled Corporations (GOCCs); COA Assistant Commissioners, Directors, Supervising Auditors, Audit Team Leaders, and All Others Concerned SUBJECT : Information and Publicity on Programs/Projects/Activities of Government Agencies 1.0 Rationale 1.1 Subject to reasonable conditions prescribed by law, the State adopts and implements a policy of full disclosure of all transactions involving public interest (Section 28, Article II, 1987 Philippine Constitution) and recognizes the right of the people to information on matters of public concern (Section 7, Article III, 1987 Philippine Constitution). STEacI 1.2 It is also the declared policy of the State that all resources of the government shall be managed, expended or utilized in accordance with law and regulations, and safeguarded against loss or wastage through illegal or improper disposition, with a view to ensuring efficiency, economy and effectiveness in the operations of government. The responsibility to take care that such policy is faithfully adhered to rests directly with the chief or head of the government agency concerned (Section 2, Presidential Decree No. 1445). 1.3 The Commission on Audit has the exclusive authority to promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties (Section 2 [2], Article IX-D, 1987 Philippine Constitution). 2.0 General Guidelines Consistent with the constitutional and legal mandate of the Commission on Audit to promote good governance through transparency and accountability; to encourage public participation therein; and to secure the right of the people to information on matters of public concern at the least possible cost on public funds or most economically effective means, the following guidelines are hereby restated with amendments and updated to cover all government projects/programs/activities: 2.1 At the beginning of the year, all government agencies shall provide their respective assigned Supervising Auditors (SAs) and Audit Team Leaders (ATLs) with a list of all on-going government projects/programs/activities ("PPA") and those that are to be implemented during the year. The list shall include the project name; implementing unit, office or division if it is not the agency as a whole; brief description of the PPA; contractor or supplier, if any; mode of procurement; funding source; cost or approved budget; project duration including start and completion dates; and location. Other information on the PPA may be requested by the SA or ATL anytime for audit purposes. DaHSIT 2.2 Notification to the public and other forms of announcement and/or publicity for or otherwise relating to the PPA shall be made at the least possible cost, taking into account that the nature of and purposes of such notification, announcement and/or publicity, is to inform the public of the essential features/elements of the PPA. Accordingly, 2.2.1 All government agencies, or the implementing unit, office or division as the case may be, shall notify the public of their PPA through the posting of relevant information detailed in Item 2.1 above on signboards, blackboards, whiteboards, posters, tarpaulins, streamers, electronic boards or similar materials (collectively, "Signboards") not exceeding 3 feet by 2 feet, in conspicuous places within the agency premises, and in the venue where the PPA is located or carried out. This requirement applies to all government PPAs, regardless of amount or source of funds. 2.2.2 If the PPAs are implemented through the assistance of foreign development agencies, the name and logo of such development agency/ies shall be prominently printed in the signboards and public notices. 2.2.3 For infrastructure projects, a tarpaulin signboard must be suitably framed for outdoor display at the project location, and shall be posted as soon as the award has been made. The design and format of the tarpaulin, as shown in Annex "A," shall have the following specifications: Tarpaulin, white, 8 ft x 8 ft Resolution: 70 dpi Font : Helvetica Font Size: Main Information 3" Sub-Information 1" Font Color: Black cSTCDA 2.2.4 For non-infrastructure PPAs, such as but not limited to medical and dental missions; distribution of relief goods and services; feeding programs; sports, athletic, and cultural/social events; employment and livelihood fairs and training; workshops and seminars; office anniversary celebrations, a tarpaulin signboard similar to Item 2.2.3 above may be displayed at the project site, but not to exceed 3 ft by 4 ft. Project Details may be omitted for PPA not exceeding 5 days; however, the start and end dates must be specified. 2.2.5 The cost of the public notices referred to above shall be charged against the project cost, provided such notices conform to the specifications set forth herein. 2.2.6 The display and/or affixture of the picture, image, motto, logo, color motif, initials or other symbol or graphic representation associated with the top leadership of the project proponent or implementing agency/unit/office, on Signboards, is considered unnecessary. This rule shall also apply to Signboards displaying and/or affixed with the picture, image, motto, logo, color motif, initials or other symbol or representation associated with Members of the Congress, Executive Officials or Local Officials where the PPA is implemented wholly or partially through the Priority Development Assistance Fund (PDAF) of Congress or through other forms of government fund transfers from the Executive Department or LGUs. 2.2.7 The display and/or affixture of the items mentioned in Item 2.2.6 above on equipment and facilities; vehicles of all type, whether engine, manpower or animal driven; wrappers, containers, and similar items; tokens, souvenir items, calendars, ballpens, T-shirts or other apparel, and other publicity materials relating to any PPA, is also considered unnecessary. TIDHCc 2.2.8 No election related expense or propaganda, even if lawful under existing laws and the rules and regulations of the Commission on Elections, shall be charged against public funds. 3.0 Reporting and Monitoring 3.1 The Head of Agency shall inform its SA and ATL within ten (10) days after the award of the infrastructure project or before the start of the program/activity that the appropriate project signboards and/or public notices are already posted, and the SA and ATL shall validate the same. 3.2 Based on the data sourced from the monthly monitoring report prepared by the agency and verified by the Technical Audit Specialist of this Commission, the Project Status (in Annex "A") should be maintained as current as possible and updated, using the following schedule: Contract Duration Frequency of Interval of Verification Verification (% of Work Accomplished) 90 days or less 2 times 50% and 100% 91-180 days 3 times 30%, 50% and 100% 181-240 days 4 times 25%, 50%, 75% and 100% 241-360 days 5 times 20%, 40%, 60%, 80% and 100% 361-720 days 7 times 15%, 30%, 45%, 60%, 75%, 90% and 100% More than 720 days 10 times Every 10% 3.3 The ATLs/SAs shall submit to their respective Regional/Cluster Directors a Quarterly Report of the Publicized Government Projects/Programs/Activities for consolidation and transmittal to the Office of the Chairperson, this Commission, for monitoring compliance, using the form prescribed in Annex "B." 3.4 The public is encouraged to report any violation of this Circular by sending a text message to the COA Citizen's Desk at cell phone number 0915-5391957 or email at [emailprotected]. 4.0 Penalty Clause All expenses incurred in violation of this Circular shall be disallowed in audit. Failure of the concerned agency or COA officials to comply with any of the provisions of this Circular shall be subject of administrative disciplinary action provided under Section 127 of Presidential Decree No. 1445 without prejudice to the filing of a criminal action, if warranted by existing laws. aEDCAH 5.0 Saving Clause This Circular supersedes COA Memorandum Nos. 87-492 dated July 27, 1987; 88-492A dated January 6, 1988; and 98-016 dated June 16, 1998. All other issuances inconsistent herewith are hereby repealed or amended accordingly. 6.0 Effectivity This Circular shall take effect after fifteen (15) days from publication in a newspaper of general circulation. (SGD.) MA. GRACIA M. PULIDO TAN Chairperson (SGD.) JUANITO G. ESPINO, JR. Commissioner (SGD.) HEIDI L. MENDOZA Commissioner ANNEX A Project Status Name of Agency Business Address Project: _______________________ Cost: ____________________ Location: ______________________ Fund Source/s: ____________ Implementing Agency/ies: _______________________ Development Partner/s: _________________________ Contractor/Supplier: ___________________________ Brief Description of Project: _____________________ Project Details: Project Date Project Status Duration Started Target Percentage As of Cost Date Remarks Date of of (Date) Incurred Completed Completion Completion to Date ________ _________ ___________ ___________ _______ ________ ________ __________ ________ _________ ___________ ___________ _______ ________ ________ __________ ________ _________ ___________ ___________ _______ ________ ________ __________ For particulars or complaints about this project, please contact the Regional Office or Cluster which has audit jurisdiction on this project: COA Regional Office No./Cluster: ____________ EATcHD Address: _________________________________ Contact No.: __________ or Text COA Citizen's Desk at 0915-5391957 ANNEX B Consolidated Quarterly Report on Government Projects/Programs/Activities