TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE
s.No. 674
25 JUL 16 P4 :09
RHCEIVt:
Introduced by Senator Christopher Lawrence "Bong" T. Go
AN ACT
PROVIDING FOR A MAGNA CARTA OF GOVERNMENT ACCOUNTANTS
EXPLANATORY NOTE
Article XI, Section 1 of the 1987 Constitution underscores the State's policy of 
promoting transparency and accountability in the public sector. It states that "Public 
office is a public trust. Public officers and employees must, at all times, be accountable 
to the people, serve them with utmost responsibility, integrity, loyalty, and efficiency; 
act with patriotism and justice, and lead modest lives."
The proposed measure seeks to align with this constitutional mandate of 
ensuring accountability in public service by clearly defining and protecting the rights 
and responsibilities of government accountants. These professionals are at the 
frontlines of upholding the financial integrity of our institutions.
By establishing a clear set of rights and responsibilities, the bill aims to 
empower government accountants to carry out their duties with diligence, 
independence, and adherence to the highest ethical standards.
The importance of government accountants cannot be overstated, as they are 
crucial in maintaining fiscal discipline, preventing fraud and corruption, and ensuring 
that public funds are utilized for the benefit of the citizenry. Their role extends beyond


traditional financial reporting to encompass strategic financial management, risk 
assessment, and the promotion of efficient resource allocation.
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, approval of this bill is earnestly sought.
SENATOR CHRISTOPHM(LAWRENCE "BONG" T. GO


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lOfii.-.- of•:
TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE
s. NO. 674
25 JUL 16 P4 :09
Ru;£lVr.
Introduced by Senator Christopher Lawrence "Bong" T. Go
AN ACT
PROVIDING FOR A MAGNA CARTA OF GOVERNMENT ACCOUNTANTS
Be it enacted by the Senate and the House of Representatives of the Philippines in 
Congress assembled:
Section 1. Title - This Act shall be known as the "Magna Carta of Government 
Accountants."
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 
Accountant as a 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. Definition Terms. - As used in this Act, the following terms shall be 
constructed to mean as follows:
a) Government Accounting - refers to the whole system of recording, classifying
and summarizing financial transactions, the establishment of adequate


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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;
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 Regulation
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, 3 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; 11
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 Accountants with the Government in accordance with law 
or as may be 19 provided under this Act;
l) Overloading - refers to a condition when a Government Accountant is assigned 
tasks/works above normal workload level;


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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.
Sec. 5. Recruitment and Qualification. - 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. Performance 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. 7. Transfer or Geographical Reassignment 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


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that there is no valid ground for the transfers 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 Government 
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 to back wages with twelve (12%) percent interest computed from 
the time the compensation was withheld up to the time of reinstatement.
Sec. 9. Discrimination 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 Understaffing/Overloading of Government Accounting Staff. — 
There shall be no understaffing 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 agencies units 
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;


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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; and
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 may be required to render service beyond the normal eight 
(8) hours a day, including Saturdays, Sundays or non-working holidays. In such case, 
the Government Accountant shall be paid an additional compensation in accordance 
with existing laws.
Sec. 13. Night Shift 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 often 
percent (10%) of the regular wage for each hour performed during the night shift.
Sec. 14. Salaries. - The salary of the highest government accountant position 
shall be equal to the salary of the third ranking official of any government agency: 
Provided, that the salary grade inten/als 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 granted by the National Government.
Sec. 15. Additional Compensation and Incentives. - Not withstanding 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:
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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 periodically 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 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 and/or 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; 
and
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g) As withholding and collecting agent of BIR, GSIS, HMDC, a Government 
Accountant shall be allowed honorarium as remitting officer.
Sec. 16. Right to Self-organization. - Government Accountants shall have the right 
to freely form their own organization, to affiliate with or assist other organizations 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. 17. The Right to Attend Periodic Workshops, Dialogues, Conferences, 
Seminars and Conventions. - Government Accountants being instruments 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. 18. Freedom from Interference or Coercion. - Government Accountants shall 
be guaranteed from interference and coercion from authorities outside his agency.
Sec. 19. Human Resource Development Management 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 modern 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;


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c) Staffing patterns and standards of accounting offices or units attuned to 
contemporary requirements and trends;
d) Ways and means of enabling the government accountants to avail themselves 
of educational opportunities for personal growth and development; and
e) Upgrading of working conditions, reclassification of position and salaries to 
correct disparity vis-a-vis other professions.
Sec. 20. Prohibition Against Elimination and/or 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. 21. Prohibition Against Double Recovery of Benefits. - 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 and/or time 
devoted by the Government Accountant.
Sec. 22. 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. 23. 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. 24. Separability 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
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Sec. 25. 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. 26. Effectivity. - This Act shall take effect fifteen (15) days after its publication 
in at least two (2) newspapers of general circulation.
Approved,