FOURTEENTH CONGRESS OF THE ) 
REPUBLIC OF THE PHILIPPINES ) 
Second Regular Session 
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Introduced by Senator Antonio "Sonny" F. Trillanes IV 
EXPLANATORY NOTE 
Government accountants play a vital role in the daily operation of the National 
Government such as monitoring of programs and projects, budget control, economic 
analysis, policy formulation, decision-making, and spotting possible areas for anomalies. 
Performing the aforementioned functions and ensuring proper control on expenses and 
use of the government's resources however requires our accountants to render services 
beyond office hours. 
Moreover, their profession exposes them to stress brought about by deadlines and 
pressures as well as the responsibilities that rests on their shoulders. This bill seeks to 
improve and promote the social and economic status of our government accountants as 
well as their living and working conditions, terms of employment, professional growth, 
and career advancement. 
Further, the proposed measure seeks to provide government accountants additional 
compensation and incentives such as subsistence allowance, longevity pay, and 
compensation for injuries. 
In view of the foregoing, immediate approval of this measure is earnestly sought. 
Senator 


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FOURTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILWPINES 
) 
8 AUG 13 !\fi:45 
Second Regular Session 
) 
SENATE 
/ 
Introduced by Senator Antonio "Sonny" F. Trillanes IV 
AN ACT 
PROVIDING FOR A MAGNA CARTA OF GOVERNMENT ACCOUNTANTS 
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled. 
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SECTION 1. Z'itle. - This Act shall be known as the "Magna Carta of 
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Government Accountants." 
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SEC. 2. Declaration of Policy. - The State shall maintain honesty and integrity in 
the public service and take positive and effective measures to develop and install a sound 
and effective government accounting system consistent with the requirements of public 
accountability and transparency. The State hereby declares the Government Accountants 
as protector and vanguard of financial and material resources of the Government. To this 
end, the State shall endeavor to improve and promote their social and economic status, 
living and working conditions, terms of employment, professional growth, and career 
advancement. 
SEC. 3. DeJnition of Terms. - As used in this Act, the following terms shall be 
construed to mean as follows: 
a,) Government Accounting - refers to the whole system of recording, classifymg 
and summarizing financial transactions, the establishment of adequate 
accounting and financial information system, the establishment of sound and 
integrated system of internal financial and administrative controls, and such 
other related functions aimed towards improving fiscal controls and 
management; 
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b.) Government Accountant - refers to any government employee holding position 
belonging to any level of the career service and performing function and/or 
works pertaining to government accounting; 
c,) Government Accounting Staff - refers to a group of government accountants 
assigned in a particular organizational unit which includes, but not limited 
to, an office, division, section or equivalent, performing government 
accounting functions; 
d.) Certified Public Accountant (CPA) - refers to one who has passed the 
licensure examination given by the Board of Accountancy of the 
Professional Regulations Commission, has taken his oath and possesses no 
disqualification to practice his profession; 
e,) Head of Agency - refers to the chief operating officer of a department, office, 
agency, bureau, state university and/or college, local government unit, 
government-owned and controlled corporation and such other governmental 
instrumentalities; 
f.) CSC - refers to the Civil Service Commission; 
g.) COA - refers to the Commission on Audit; 
h.) DBM - refers to the Department of Budget and Management; 
i.) AGAP - refers to the Association of Government Accountants of the 
Philippines, Inc.; 
j.) Geographical Reassignment - refers to the movement of official station from 
one geographical location to another; 
k.) Compulsory Retirement - refers to the cessation and/or termination of service 
by the Government Accountant with the Government in accordance with 
law or as may be provided under this Act; 
1.) Overloading - refers to a condition when a Government Accountant is 
assigned taskdworks above normal workload level; 
m,) Understaffing - refers to a condition when a number of authorized positions in 
an organizational unit performing government accounting function is less 
than the required number of positions. 
SEC. 4. Coverage. - This Act shall cover all officials and employees holding 
permanent positions in the Government, its subdivisions, agencies, and instrumentalities, 
including government-owned and controlled corporations performing accounting, 
budgeting, internal audit and other related government accounting functions. 
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SEC. 5. Recruitment and Qualipcation. - The selection and appointment of 
Government Accountants shall be strictly in accordance with the merit and fitness 
principle and the minimum qualification requirements as may now or thereafter be 
prescribed by the CSC: Provided, that the CSC may develop and administer specialized 
examination for purposes of providing appropriate eligibilities to positions not requiring a 
certified public accountant eligibility. 
SEC, 6. Pevformance Evaluation and Merit Promotion. - Heads of agencies 
shall prepare a uniform Career and Personnel Development Plan applicable to all 
Government Accountants in their respective agencies. Such Career and Personnel 
Development Plan shall include provisions on merit promotion, performance evaluation, 
in service training, grants and incentive award system. 
The Performance Evaluation Plan shall consider foremost the improvement of 
individual employee’s efficiency and organization effectiveness: Provided, that each 
employee shall be informed regularly of his performance evaluation. 
The merit promotion plan shall be in consonance with the rules of the CSC 
SEC. I. Transfer or Geographical Reassignment of Government Accountants. - 
Government Accountants shall not be transferred or reassigned except, when made in the 
interest of public service, in which case, the employee concerned shall be informed of the 
reasons therefor in writing. If the Government Accountant believes that there is no valid 
ground for the transfer or reassignment, he may appeal the order to the CSC; and pending 
appeal, such transfer or reassignment shall be held in abeyance: Provided, That no 
transfer or reassignment whatsoever shall be made three (3) months before any local or 
national elections: Provided, further, that Govermnent shall pay for the necessary 
expenses of the transfer or reassignment of the Government Accountant and his 
immediate family. 
SEC. 8. Security of Tenure. - Government accountants holding permanent 
positions shall not be terminated except for cause as may be provided by law and after 
due process: Provided, that any government accountant found by the CSC to be unjustly 
dismissed from work shall be entitled to reinstatement without loss of seniority rights and 
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to backwages with twelve (12%) percent interest computed from the time the 
compensation was withheld up to the time of reinstatement. 
SEC. 9. Dhcrimihation Prohibited. - A Government Accountant shall not be 
discriminated against with regard to gender, civil status, creed, religious or political 
beliefs, and ethnic groupings in the exercise of his profession. 
SEC. 10. No Understaf~ng/~erloading 
of Government Accounting StafJ - 
There shall be no understaEng or overloading of Government Accountants. A Standard 
Staffing Pattern for government accounting staff shall be established, taking into 
consideration the total appropriation, number of funds, number of agenciesiunits with 
individual sets of books of accounts, organization's manpower force, and such other 
factors as may be determined by the DBM, CSC and COA. 
In line with the above policy, substitute officers or employees shall be provided in 
place of officers or employees who are on leave for over three (3) months. 
SEC. 11. Safeguards and Disciplinary Procedures. - In every disciplinary 
proceeding, a Government Accountant shall be accorded the following rights: 
a,) The right to be informed in writing of the charges against him; 
b.) The right to full access to evidence; 
c,) The right to defend by himself or by counsel of his own choice and/or his 
organization; 
d.) The right to confront witnesses presented against him and summon witnesses in 
his behalf; 
e.) The right to appeal to designated authorities; 
f,) Such other rights as will ensure fairness and impartiality during proceedings. 
In case the Government Accountant is exonerated or the charge against him is 
dismissed, he shall be entitled to reimbursement of reasonable expenses incurred in his 
defense. 
SEC. 12. Overtime Work. - Where the exigencies of the service so require, any 
Government Accountant maybe required to render service beyond the normal eight (8) 
hours a day, including Saturdays, Sundays or non-working holidays. In such case, the 
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Government Accountant shall be paid an additional compensation in accordance with 
existing laws. 
SEC. 13. Nlght Shvt Differential. - Any Government Accountant who is required 
to work on a shift with working hours going beyond ten (10) o'clock in the evening up to 
six (6) o'clock in the morning shall be entitled to a night shift differential pay of ten 
percent (10%) of the regular wage for each hour performed during the night shift. 
SEC. 14. SaZaries. - The salary of the highest government accountant position shall 
be equal to the salary of the third ranking official of any government agency: Provided, 
further, that the salary grade intervals down the rank shall not be more than two (2) salary 
grades and shall progress whenever there is a salary increase or across the board 
adjustment ganted by the National Government. 
SEC. 15. Additional Compensation and Incentives. - Notwithstanding Section 12 
of Republic Act No. 6758, otherwise known as the "Compensation and Position 
Classification Act of 1989," Government Accountants shall receive the following 
allowances: 
a,) Subsistence allowance which may be computed in accordance with prevailing 
circumstances as may be determined by and in consultation with AGAP; 
b.) Longevity pay which shall be- equivalent to five percent (5%) of the monthly 
basic pay for every five (5) years of continuous, efficient and meritorious 
services rendered as certified by the Head of Agency commencing with the 
service after the approval of this Act. 
c.) Laundry Allowance shall be granted to those who are required to wear uniform 
regularly at the rate of Three Hundred Pesos (P300.00) per month: Provided, 
that this rate shall be reviewed periodcally and increased accordingly by the 
Secretary of Budget and Management in consultation with the appropriate 
government agencies concerned. 
d.) Remote Assignment Allowance shall be extended to those who accept 
assignment in remote areas or isolated stations, which for reasons of far distance 
or hard accessibility, such positions had not been filled for the last two (2) years 
prior to the approval of this Act, equivalent to fifty percent (50%) of their basic 
pay inclusive of the reimbursable cost of reasonable transportation to and from 
such remote post or station, upon assuming or leaving such position and during 
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official trips: Provided, That tour of duties in remote areas shall not exceed two 
(2) years for their transfer, or they prefer to stay in such post in excess of two 
(2) years. 
e,) Medical Examination - shall be provided compulsorily free of charge upon 
entry in the government service and every year thereafter during his tenure of 
employment: Provided, that where medical examination shows that medical 
treatment andor hospitalization is necessary, medicines shall also be provided 
free by the Agency, regardless of whether the Government Accountant is 
confined in government or private hospital: Provided, further, That the cost of 
such medical examination and treatment shall be included as automatic 
appropriation in the Agency's annual budget. 
f.) Compensation for Injuries - Government Accountants shall be protected 
against the consequences of employment injuries in accordance with existing 
laws. Injuries incurred while doing overtime work shall be presumed work- 
connected. 
g.) As withholding and collecting agent of BIR, GSIS, HMDC, a Government 
Accountant shall be allowed honorarium as remitting officer. 
SEC. 16. Automatic Salary Adjustment. - Government Accountants who are 
Certified Public Accountants and enjoying permanent status, shall be granted an 
automatic five percent (5%) increase in his basic salary .upon approval of this Act: 
Provided, that those who passed the CPA Licensure Examination or who have completed 
post graduate studies after the approval of this Act, shall also be entitled to the five 
percent (5%) automatic adjustment in basic pay. 
SEC. 17. Highest Basic Salary Upon Retirement. - Three (3) months prior to 
compulsory retirement, a Government Accountant shall automatically be granted salary 
increase to the next higher salary grade but in no case shall the salsuy difference be less 
than Five Hundred Pesos (P500.00): Provided, further, That compulsory retirement shall 
include staff members who died by reason of work connected sickness or accident or 
declared total permanent disability prior to compulsory retirement age irrespective of 
length of services provided that the services rendered were satisfactory. 
SEC. 18. Right to Self-organization. - Government Accountants shall have the 
right to freely form their own organization, to affiliate with or assist other organizations 
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or government workers for purposes not contrary to law, in order to defend and protect 
their mutual interests and to obtain redress of their grievances through peaceful concerted 
activities: Provided, That under no circumstances shall they be allowed to declare, stage 
or join any strike or cessation of services. 
SEC. 19. The Right to Attend Periodic Workshops, Dialogues, Conferences, 
Seminars and Conventiolrs. - Government Accountants being instrument of management 
of the various government agencies in graphing or directing the proper course of action 
towards the attainment of their respective plans and projects have the right to be properly 
updated of the continuing plans and strategies in maximizing the resources of government 
to obtain the best results at minimum costs. Heads of Agencies shall allow Government 
Accountants to attend training workshops, dialogues-conferences or seminars and 
conventions on official business. They shall also have the right to be informed 
periodically of the Agency's plans, programs and strategies. 
SEC. 20. Freedom from Interference or Coercloon. - Government Accountants 
shall be guaranteed from interference and coercion from authorities outside his agency. 
SEC. 21. Human Resource DevelopmenrZtfanagement Study. - The CSC in 
coordination with the Association of Government Accountants of the Philippines shall 
conduct periodic human resource development/management study along the following 
areas: 
a) Adequacy of modem and updated facilities and supplies to render quality, 
timely and reliable financial reports; 
b) Opportunity for government accountant staff to grow and develop their 
potentials and to, attain a sense of worth and dignity of their work; 
c) Staffing patterns and standards of accounting offices or units attuned to 
contemporary requirements and 30 trends; 
d) Ways and means of enabling the government accountants to avail themselves 
of educational opportunities for personal growth and development; 
e) Upgrading of working conditions, reclassification of position and salaries to 
correct disparity vis-a-vis other professions. 
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SEC. 22. Prohibition Against Elimination anNor Diminution of Benefits. - 
Nothing in this Act shall be construed to eliminate or in any way diminish benefits being 
enjoyed by government accountants of the time of the effectivity of this. Act. 
SEC. 23. Prohibition Against Double Recovery of Ben@&. - Whenever other 
laws provide for the same benefits covered by this Act, the Government Accountant shall 
have the option to choose which benefits will be paid to him except when such benefit is 
considered part of an incentive package extended for the extra effort andor time devoted 
by the Government Accountant. 
SEC. 24. Appropriations. - The amount necessary to implement the provision of 
this Act is hereby authorized to be appropriated out of any funds not otherwise 
appropriated. Thereafter, such sums shall be included in the General Appropriation of the 
government agencies or instrumentalities concerned. 
SEC. 25. Rules and Regulations. - The Civil Service Commission (CSC), in 
consultation with the Association of Government Accountants of the Philippines 
(AGAP), Inc. and such other professional organizations of government accountants, shall 
promulgate necessary rules and regulations to implement the provisions of this Act. 
SEC. 26. Sepnrabiliiy Clause. - If any provision of this Act is declared 
unconstitutional or invalid, the remainder thereof not affected thereby shall continue to be 
in full force and effect. 
SEC. 27. Repealing Clause. - All laws, decrees, orders, rules and regulations or 
other issuance or parts thereof inconsistent with the provision of this Act are hereby 
repealed, amended or modified accordingly. 
SEC. 28. Effectiviw. - This Act shall take effect fifteen (15) days after its 
publication in at least two (2) newspapers of general circulation. 
Approved,