FIFTEENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session 
) 
) 
) 
SENATE 
S. NO. 325 
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 oii'fice 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 ofthe foregoing, immediate approval of this measure is earnestly sought. 
~:"S(±tI~IV 
Senator 
I 


FIFTEENTH CONGRESS OF THE 
) 
REPUBLIC OF THE PHILIPPINES 
) 
First ~egular Session 
) 
SENATE 
S. NO. 325 
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. 
I 
SECTION 1. Title. - This Act shall be known as the "Magna Carta of 
2 
Government Accountants. " 
3 
4 
SEC. 2. Declaration of Policy. - The State shall maintain honesty and integrity in 
5 
the public service and take positive and effective measures to develop and install a sound 
6 
and effective government accounting system consistent with the requirements of public 
7 
accountability 
and 
transparency. 
The 
State 
hereby 
declares 
the 
8 
Government Accountants as protector and vanguard of financial and material 
9 
resources of the Government. To this end, the State shall endeavor to improve and 
, 
10 
promote· their social and economic status, living and working conditions, terms of 
11 
employment, professional growth, and career advancement. 
12 
13 
SEC. 3. Definition of Terms. - As used in this Act, the following terms shall be 
14 
construed to mean as follows: 
1 


1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
a.) Government Accounting - refers to the whole system of recording, classifying 
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; 
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.; 
2 


1 
j,) Geographical Reassignment - refers to the movement of official station from 
2 
one geographical location to another; 
3 
k) Compulsory Retirement - refers to the cessation and/or termination of service 
4 
by the Government Accountant with the Government in accordance with 
5 
law or as may be provided underthis Act; 
6 
1.) Overloading - refers to a condition when a Government Accountant is 
7 
assigned tasks/works above normal workload level; 
8 
m,) Understaffing - refers to a condition when a number of authorized positions in 
9 
an organizational unit performing government accounting function is less 
10 
than the required number of positions, 
11 
12 
SEC. 4. Coverage. - This Act shall cover all officials and employees holding 
13 
permanent positions in the Government, its subdivisions, agencies, and instrumentalities, 
14 
including government-owned and controlled corporations performing accounting, 
15 
budgeting, internal audit and other related government accounting functions, 
16 
17 
SEC. 5. Recruitment and Qualification. - The selection and appointment of 
, 
18 
Government Accountants shall be strictly in accordance with the merit and fitness 
19 
principle and the minimum qualification requirements as may now or thereafter be 
20 
prescribed by the CSC: Provided, that the CSC may develop and administer specialized 
21 
examination for purposes of providing appropriate eligibilities to positions not requiring a 
22 
certified public accountant eligibility, 
23 
24 
SEC. 6. Peiformance Evaluation and Merit Promotion. - Heads of agencies 
25 
shall prepare a uniform Career and Personnel Development Plan applicable to all 
26 
Government Accountants in their respective agencies, Such Career and Personnel 
3 


I 
Development Plan shall include provisions on merit promotion, performance evaluation, 
2 
in service training, grants and incentive award system. 
3 
4 
The Performance Evaluation Plan shall consider foremost the improvement of 
5 
individual employee's efficiency and organization effectiveness: Provided, that each 
6 
employee shall be informed regularly of his performance evaluation. 
7 
8 
9 
"The merit promotion plan shall be in consonance with the rules of the CSc. 
10 
SEC. 7. Transfer or Geographical Reassignment of Government Accountants. -
II 
Government Accountants shall not be transferred or reassigned except, when made in the 
12 
interest of public service, in which case, the employee concerned shall be informed of the 
13 
reasons therefor in writing. If the Government Accountant believes that there is no valid 
14 
ground for the transfer or reassignment, he may appeal the order to the CSC; and pending 
IS 
appeal, such transfer or reassignment shall be held in abeyance: Provided. That no 
16 
transfer or reassignment whatsoever shall be made three (3) months before any local or 
17 
national elections: PrOVided, further, that Government shall pay for the necessary 
18 
expenses of the transfer or reassignment of the Government Accountant and his 
19 
immediate family. 
20 
21 
SEC. 8. Security of Tenure. - Government accountants holding permanent 
22 
positions shall not be terminated except for cause as may be provided by law and after 
23 
due process: Provided, that any government accountant found by the CSC to be unjustly 
24 
dismissed from work shall be entitled to reinstatement without loss of seniority rights and 
25 
to backwages with twelve (12%) percent interest computed from the time the 
26 
compensation was withheld up to the time of reinstatement. 
4 


I 
SEC. 9. Discrimination Prohibited. - A Government Accountant shall not be 
2 
discriminated against with regard to gender, civil status, creed, religious or political 
3 
beliefs, and ethnic groupings in the exercise of his profession. 
4 
5 
SEC. 10. No Understaffing/Overloading of Government Accounting Staff. -
6 
There shall be no understaffing or overloading of Government Accountants. A Standard 
7 
Staffing Pattern for government accounting staff shall be established; taking into 
8 
consideration the total appropriation, number of funds, number of agencies/units with 
9 
individual sets of books of accounts, organization's manpower force, and such other 
10 
factors as may be determined by the DBM, esc and COA. 
11 
12 
In line with the above policy, substitute officers or employees shall be provided in 
13 
place of officers or employees who are on leave for over three (3) months. 
14 
15 
SEC. 11. Safeguards and Disciplinary Procedures. - In every disciplinary 
16 
proceeding, a Government Accountant shall be accorded the following rights: 
17 
a.) The right to be informed in writing of the charges against him; 
18 
b.) The right to full access to evidence; 
19 
c.) The right to defend by himself or by counsel of his own choice and/or his 
20 
organization; 
21 
d.) The right to confront witnesses presented against him and summon witnesses in 
22 
his behalf; 
23 
e.) The right to appeal to designated authorities; 
24 
f.) Such other rights as will ensure fairness and impartiality during proceedings. 
5 


1 
In case the Government Accountant is exonerated or the charge against him is 
2 
dismissed, he shall be entitled to reimbursement of reasonable expenses incurred in his 
3 
defense. 
4 
5 
SEC. 12. Overtime Work. - Where the exigencies of the service so require, any 
6 
Government Accountant maybe required to render service beyond the normal eight (8) 
7 
hours a day, including Saturdays, Sundays or non-working holidays. In such case, the 
8 
Government Accountant shall be paid an additional compensation in accordance with 
9 
existing laws. 
10 
11 
SEC. 13. Night Shift Differential. - Any Government Accountant who is required 
12 
to work on a shift with working hours going beyond ten (10) o'clock in the evening up to 
13 
six (6) o'clock in the morning shall be entitled to a night shift differential pay of ten 
14 
percent (10%) of the regular wage for each hour performed during the night shift. 
15 
16 
SEC. 14. Salaries. - The salary of the highest government accountant position shall 
17 
be equal to the salary of the third ranking official of any government agency: Provided, 
18 
that the salary grade intervals down the rank shall not be more than two (2) salary grades 
19 
and shall progress whenever there is a salary increase or across the board adjustment 
20 
granted by the National Government. 
21 
22 
SEC. 15. Additional Compensation and Incentives. - Notwithstanding Section 12 
23 
of Republic Act No. 6758, otherwise known as the "Compensation and Position 
, 
24 
Classification Act of 1989," Government Accountants shall receive the following 
25 
allowances: 
6 


1 
2 
3 
4 
5 
6 
7 
8 
9 
10 
11 
12 
13 
14 
15 
16 
17 
18 
19 
20 
21 
22 
23 
24 
25 
26 
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 
7 


1 
2 
3 
4 
5 
6 
7 
8 
9 
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. 
10 
SEC. 16. Automatic Salary Atijustment - Government Accountants who are 
11 
Certified Public Accountants and enjoying permanent status, shall be granted an 
12 
automatic five percent (5%) increase in his basic salary upon approval of this Act: 
13 
Provided, that those who passed the CPA Licensure Examination or who have completed 
14 
post graduate studies after the approval of this Act, shall also be entitled to the five 
15 
percent (5%) automatic adjustment in basic pay. 
16 
17 
SEC. 17. Highest Basic Salary Upon Retirement. - Three (3) months prior to 
18 
compulsory retirement, a Government Accountant shall automatically be granted salary 
19 
increase to the next higher salary grade but in no case shall the salary difference be less 
20 
than Five Hundred Pesos (p500.00): Provided, that compulsory retirement shall include 
21 
staff members who died by reason of work connected sickness or accident or declared 
22 
total permanent disability prior to compulsory retirement age irrespective of length of 
23 
services provided that the services rendered were satisfactory. 
24 
25 
SEC. 18. Right to Self-organization. - Government Accountants shall have the 
26 
right to freely form their own organization, to affiliate with or assist other organizations 
8 


I 
or government workers for purposes not contrary to law, in order to defend and protect 
2 
their mutual interests and to obtain redress of their grievances through peaceful concerted 
3 
activities: Provided, That under no circumstances shall they be allowed to declare, stage 
4 
or join any strike or cessation of services. 
5 
6 
SEC. 19. The Right to Attend Periodic Workshops, Dialogues, Conferences, 
7 
Seminars and Conventions. - Government Accountants being instrument of management 
8 
of the various government agencies in graphing or directing the proper course of action 
9 
towards the attainment of their respective plans and projects have the right to be properly 
, 
10 
updated of the continuing plans and strategies in maximizing the resources of government 
11 
to obtain the best results at minimum costs. Heads of Agencies shall allow Government 
12 
Accountants to attend training workshops, dialogues-conferences or seminars and 
13 
conventions on official business. They shall also have the right to be informed 
14 
periodically of the Agency's plans, programs and strategies. 
15 
16 
SEC. 20. Freedom from Interference or Coercion. - Government Accountants 
17 
shall be guaranteed from interference and coercion from authorities outside his agency. 
18 
19 
20 
SEC. 21. Human Resource DevelopmentlManagement Study. - The esc in 
21 
coordination with the Association of Government Accountants of the Philippines shall 
22 
conduct periodic human resource development/management study along the following 
23 
areas: 
24 
a) Adequacy of modern and updated facilities and supplies to render quality, 
25 
timely and reliable financial reports; 
9 


1 
b) Opportunity for government accountant staff to grow and develop their 
2 
potentials and to, attain a sense of' worth and dignity of their work; 
3 
c) Staffing patterns and standards of accounting offices or units attuned to 
4 
contemporary requirements and trends; 
5 
d) Ways and means of enabling the government accountants to avail themselves 
6 
of educational opportunities for personal growth and development; 
7 
e) Upgrading of working conditions, reclassification of position and salaries to 
8 
correct disparity vis-a-vis other professions. 
9 
10 
SEC. 22. Prohibition Against Elimination anti/or Diminution of Benefits. -
11 
Nothing in this Act shall be construed to eliminate or in any way diminish benefits being 
12 
enjoyed by government accountants of the time of the effectivity of this. Act. 
13 
14 
SEC. 23. Prohibition Against Double Recovery of Benefits. - Whenever other 
15 
laws provide for the same benefits covered by this Act, the Government Accountant shall 
16 
have the option to choose which benefits will be paid to him except when such benefit is 
17 
considered part of an incentive package extended for the extra effort and/or time devoted 
, 
18 
by the Government Accountant. 
19 
20 
SEC. 24. Appropriations. - The amount necessary to implement the provision of 
21 
this Act is hereby authorized to be appropriated out of any funds not otherwise 
22 
appropriated. Thereafter, such sums shall be included in the General Appropriation of the 
23 
government agencies or instrumentalities concerned. 
24 
25 
SEC. 25. Rules and Regulations. - The Civil Service Commission (CSC), in 
26 
consultation with the Association of Government Accountants of the Philippines 
10 


1 
(AGAP), Inc. and such other professional organizations of government accountants, shall 
2 
promulgate necessary rules and regulations to implement the provisions of this Act. 
3 
4 
SEC. 26. Separability Clause. - If any provision of this Act is declared 
5 
unconstitutional or invalid, the remainder thereof not affected thereby shall continue to be 
6 
in full force and effect. 
7 
8 
SEC. 27. Repealing Clause. - All laws, decrees, orders, rules and regulations or 
9 
other issuance or parts thereof inconsistent with the provision of this Act are hereby 
10 
repealed, amended or modified accordingly. 
11 
12 
SEC. 28. Effectivity. - This Act shall take effect fifteen (15) days after its 
13 
publication in at least two (2) newspapers of general circulation. 
Approved, 
11