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REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT ualTr; *
Commonwealth Avenue, Quezon City, Philippines 1-.1"2"4"som.os-
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MEMORANDUM . 01
No.1015.11
No

Date AUG 0 7 2015

TO ALL COA OFFICIALS AND EMPLOYEES

SUBJECT GUIDELINES ON THE IMPLEMENTATION OF THE COMMISSION ON

AUDIT STRATEGIC PERFORMANCE MANAGEMENT SYSTEM
(COA-SPMS)

I. INTRODUCTION

Pursuant to CSC Resolution No. 1200481 dated March 16, 2012, all agencies are
directed to establish a new Performance Evaluation and Appraisal System that reflects
how employee performance has contributed or hindered organizational effectiveness.
Civil Service Commission Memorandum Circular No. 6, s. 2012, provides the guidelines
for the establishment and implementation of the Strategic Performance Management
System in all government offices. Towards this end, COA passed Resolution No. 2015-
026 dated June 22, 2015, establishing the Commission on Audit Strategic Performance
Management System (COA SPMS).

The COA-SPMS has the following goals:

1. To link organizational performance with the Philippine Development Plan (PDP),

COA Vision/Mission, Strategic Plans and Priorities, and the Organizational
Performance Indicator Framework (OPIF);

2. To ensure organizational effectiveness through competent individual employee

performance by cascading institutional accountabilities to the various levels of the
organization anchored on the establishment of rational and factual basis for
performance targets and measures; and

3. To link performance management with other human resource management and

development systems and ensure adherence to the principle of performance-
based tenure and incentive system.

The results of the performance evaluation/assessment shall serve as inputs to the:

1. Heads of Sectors/Clusters/Offices in identifying and providing the kinds of

interventions needed, based on the developmental need identified and in

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 determining their nominees for promotion to next higher position and to
the COA's annual search for Outstanding Employees;

2.
Human Resource Management Office (HRMO) and Professiona
Development Office (PDO) in consolidating and coordinating
developmental interventions that will form part of the Career
Development Plan and the basis for rewards and incentives; and

3.
COA PRAISE Committee in determining to performers of the Agency who
qualify for awards and incentives.

II. DEFINITION OF TERMS

For purposes of these guidelines, the following terms are defined:

• Chairperson — refers to the head of the Commission on Audit

•
Delivery Unit (DU) - a lower sub-division of a department or department-level entity
which is a major implementing arm of the department where it has set up a)
performance targets/commitments in the form of MFOs or reform milestones; and
b) a monitoring or reporting system to regularly track said targets/commitments
within the year and have these verified by a higher level office within the
department.

•
Division Performance Commitment and Review (DPCR) Form
includes the
Performance Commitments and Targets of all individual employees in the
Division/Team, as agreed with the respective Head of Office

•
Efficiency — the extent to which targets are accomplished using the minimum
amount of time or resources.

•
General Administration and Support Services (GASS) — refer to activities that deal
with the provision of overall administrative management support to the entire
agency operation.

•
Individual Development Plan (IDP) - used to enhance the skills or develop potentials
of employees who perform well and to improve or correct performance of
employees who fail to meet targets.

•
Individual Performance Commitment and Review (IPCR) Form - includes
Performance Commitments and Targets of individual employees in all units of the
organization, as agreed with their respective supervisors

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* Major Final Output (MFO) — a good or service that a department is mandated to
deliver to external clients through the implementation of programs, activities and
projects.

• MFO Performance Indicator (PI) — a characteristic of performance (quantity, quality,

timeliness or cost) that is to be measured and will illustrate the standard by which a
department is expected to deliver its MFO.

• Office Performance Commitment and Review (OPCR) Form - includes the

Performance Commitments and Targets of all Division Chiefs/Team Leaders, as
agreed with their respective Sector Heads

• Organizational Performance Indicator Framework (OP1F) -- a key reform of

Department of Budget and Management (DBM) that seeks to implement effective
agency spending in producing concrete and measurable outcomes in line with the
Administration's priority development agenda.

• Performance Dimension — anything an employee must demonstrate in order to be

effective in a particular organization, job, and/or level of position. Typically, a
Performance Dimension model includes a number of competencies (such as
"technical skills" or "honesty and integrity"), along with specific behaviors that fall
within each competency.

• Performance Management Cycle (PMC) — includes activities which ensure goals are
being met in an effective and efficient manner. The steps in the PMC are
Performance Planning and Commitment, Performance Monitoring and Coaching,
Performance Review and Evaluation, and Performance Rewarding and Development
Planning

• Performance Management Team (PMT) - spearheads the establishment of the SPMS

in the organization, composed of the following: Executive Official designated as
Chairperson, Highest Human Resource Management Officer, Highest Human
Resource Development Officer, Highest Planning Officer, Highest Finance Officer,
and President of the accredited employee association. The Planning Office will
function as the Secretariat.

• Performance Monitoring and Coaching - focus on creating an enabling environment

to improve team performance and develop individual potentials

• Performance Planning and Commitment (PP & C) - done prior to the start of the
performance period where heads of offices meet with the supervisors and staff and
agree on the outputs that should be accomplished based on the goals and objectives
of the organization.
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• Performance Review and Evaluation
done at regular intervals to assess
performance of individuals, teams/divisions, offices and sectors

O Performance Rewarding and Development Planning - based on the results of the

performance review and evaluation, appropriate developmental interventions shall

be made available to specific employees

• Performance-Based Bonus (PBB) — an incentive given to the personnel of bureaus or

delivery units in accordance with their contribution to the accomplishment of their

Department's overall targets and commitments subject to the criteria and conditions
set.

• Philippine Development Plan (PDP) — medium-term plan of the government in

pursuing economic growth and development and improving the quality of life of the
people. The PDP serves as guide in formulating policies and implementing
development programs for a specified period of time. It includes priority programs,
projects and activities to accomplish the specific goals, objectives and strategies.

* Program on Awards and Incentives for Service Excellence (PRAISE) — the award refers

to the form of recognition conferred by the Commission on Audit on its employees,

either for individual or group category for their ideas, suggestions, inventions,
discoveries, superior accomplishments/performance, exemplary ethical behaviour
and heroic acts.

O Quality or Effectiveness — means getting the right things done. It refers to the

degree to which objectives are achieved as intended and the extent to which issues
are addressed with a certain degree of excellence.

* Sector Performance Commitment and Review (SPCR) Form - includes the

performance commitments and targets of all Offices under the Sector, as agreed
with the Chairperson

• Specific, Measurable, Attainable, Realistic and Time-bound (SMART) — characteristics

of Success Indicators

SPMS Calendar — an annual calendar with activities, unit/person responsible and

timeframe for each phase of implementation of SPMS. The calendar includes SPMS
orientation and pilot test.

• SPMS focused on linking individual performance vis-a-vis the agency's

organizational vision, mission and strategic goals. It is envisioned as a technology
composed of strategies, methods and tools for ensuring fulfillment of the functions
of the offices and its personnel as well as for assessing the accomplishments.

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 Success Indicators — are performance level yardsticks consisting of measures and
targets. These shall serve as bases in the preparation of performance contract and
rating form by offices and individual employees. These indicators must be specific,
measurable, attainable, realistic and time-bound.

a Support to Operations (STO) — refer to activities that provide technical and

substantive support to the day-to-day operations of the agency.

Timeliness — measures if the targeted deliverable was done within the scheduled or
expected timeframe

III. BASIC ELEMENTS

The COA-SPMS shall include the following basic elements:

1. Goals aligned to the Commission's Mandate and Organizational Priorities

Performance goals and measurements are aligned to the PDP, the Commission's
mandate/mission/vision, strategic priorities and OPIF. Standards are pre-
determined to ensure efficient use and management of inputs and work
processes. These standards are integrated into the success indicators as
organizational goals and are cascaded down to the operational level.

2. Output/Outcome-Based Performance Management System

The system puts premium on Outcomes and MFOs that contribute to the
realization of organizational mandate, vision/mission and strategic priorities. The
organizational MFOs and individual targets and success indicators are aligned to
facilitate cascading to the employees.

3. Team Approach to Performance Management

Accountabilities and individual roles in the achievement of organizational goals

are clearly defined to give way to collective goal setting and performance rating.
Individual work plan/commitment and rating forms are linked to the
sector/cluster/office/division/audit team work plan/commitment to establish a
clear linkage between organizational and employee performance.

4. User-friendly forms

The forms for organizational and individual performance management are easy
to accomplish.

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 5. Information System that supports Monitoring and Evaluation.

Monitoring and evaluation mechanisms and information system are vital

components of the SPMS in order to facilitate linkage between organizational
and employee performance. These will ensure generation of timely, accurate,
and reliable information for both performance monitoring/tracking,
accomplishment reporting, program improvement and decision-making.

6. Communication Plan

This is a plan on the implementation of SPMS in the Commission, consisting of

strategies/activities, key messages, timelines and responsible office/individual.
The activities in the plan promote awareness and interest on the system;
generate employees' appreciation for the system as a management tool for
performance planning, control and improvement; and help in the employees'
internalization of their role as partners of management in meeting organizational
goals.

IV. KEY PLAYERS AND RESPONSIBILITIES

The Chairperson shall ensure the full implementation of the COA SPMS, set the
COA Strategic performance goals/objectives and performance measures and assess
and approve office performance commitments and ratings.

Performance Management Teams (PMTs) are hereby created:

COA Of
_k_eiSteerin ittee.),

Chair Assistant Commissioner, Planning, Finance and Management

Sector
Vice Chair Assistant Cornmissioner, Administration Sector
Co-Vice Chair Assistant Commissioner, Professional and Institutional
Development Sector
Members All other Assistant Commissioners

Technical Workingrpp_

Chair Director, Risk Management and Budget Office (RMBO)

Vice Chair Director, Human Resource Management Office (HRMO)
Co-Vice Chair Director, Professional Development Office (PDO)
Members One representative (not lower than SG-26) for each of the audit
sectors
One representative (not lower than SG-26) for each of the other
Sectors
One representative, each for Office of the Chairperson and
Commissioners (not lower than SG-24)
President of the accredited employee association
Secretariat Service Chief and Staff, RMBO

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 Regional

Chair Regional Director

Vice Chair Assistant Regional Director
Members One representative for each of the regional audit sectors (not
lower than SG-24)
One representative for each of the Regional Services (not lower
than SG-24)
President of Regional Chapters of accredited employee
association
Secretariat Service Chief and staff, Administration, Training and Finance
Services (ATFS)

The PMT shall have the following functions and responsibilities:

a. Review together with all Heads of Offices the contents of their respective SPCR
forms (Annex A) and OPCR forms (Annex B), to ensure that office performance
targets and measures, as well as the budget, are aligned with those of the
Commission.

b. Do the initial assessment of the sector and office performance using the
approved SPCR and OPCR forms based on performance documents submitted to
RMBO. After a thorough review, recommend approval of SPCR and OPCR by the
Chairperson.

C. Adopt the team's own internal rules, procedures and strategies in carrying out
the responsibilities which also includes scheduling of meetings and
deliberations, and assigning representatives in case of absence of members.

d. Validate the performance of the Commission's delivery units (i.e., Offices of the
Assistant Commissioners, Clusters, Central and Regional Offices) to assist the
Chairperson in undertaking the forced ranking of delivery units.

e. Adopt and undertake a communication strategy to help the Commission

accomplish its targets under the PBB scheme.

f. Respond to queries and comments on the Commission's targets and

accomplishments.

g. Recommend to the Chairperson the rating of sectors/offices/units after

thorough deliberation based on the initial assessment made by RMBO. After the
approval of the Chairperson, the PMT thru the RMBO shall provide each Office
with the final Office Assessment from the Chairperson.
 h. Provide to the Chairperson the results of initial assessment of appeals on
performance rating issues arising from the implementation of SPMS in the
Commission.

The following Officials shall perform key roles and functions in the implementation
and monitoring of compliance with the guidelines set forth in this memorandum:

1. Assistant Commissioners

a. Assume primary responsibility for performance management in their

respective Sector/Delivery Unit.

b. Prepare the SPCR form based on the MFOs and goals of the Commission for
approval by the Chairperson through the PMT.

c. Conduct strategic planning sessions based on SPCR with

Directors/Supervising Auditors/Division Chiefs and agree on the outputs that
will be accomplished and included in the OPCR.

d. Approve and submit the OPCR to the RMBO.

e. Perform the initial assessment of the office performance using the approved
OPCR form and submit to the RMBO.

2. Directors/Officers-in-Charge/Heads of Office

a. Prepare the OPCR based on the approved SPCR.

b. Perform the assessment based on the performance of Division/Audit

Group/Teams using the approved DPCR form (Annex C).

c. Review and approve the IPCR forms (Annexes D1 and D2) and IDP forms
(Annex E) for submission to the HRMO; see to it that the individual
employee's performance shall not be lower than the agency's/COA's
standards in its approved OPCR form as enumerated in the Table of Major
Final Outputs and Success Indicators at the Sector, Office, Division and
Individual Levels (Annexes Fl to F6).

d. Submit Summary List of Individual Performance Ratings (Annex G) to RMBO.

e. Review and approve the recommended developmental plan of subordinates

who obtained Unsatisfactory performance during the rating period; discuss
the same with the concerned employees not later than one (1) month after
the end of said period and prepare written notice/advice to subordinates that

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 a succeeding Unsatisfactory performance shall warrant their separation from
the service.

f. Provide, in coordination with Division Chiefs/Supervising Auditors/Team

Leaders, preliminary rating to subordinates showing Poor performance not
earlier than the third (3rd) month of the rating period. A developmental plan
shall be discussed with the concerned subordinate and a written notice shall
be issued citing that failure to improve his/her performance shall warrant
separation from the service.

3. Supervising Auditors/Service/Division Chiefs, Team Leaders or equivalent

a. Assume joint responsibility with the Director in ensuring attainment of

performance objectives and targets.

b. Prepare DPCR based on the approved OPCR and submit to RMBO through
Director/Head of Office/Assistant Commissioner.

c. Rationalize distribution of tasks/targets to subordinates.

d. Monitor closely the status of the performance of subordinates and provide

support and assistance through coaching for the attainment of targets set in
the Division/Unit-DPCR and individual employee-IPCR.

e. Assess the individual performance using the approved/agreed IPCR; prepare

the IDP form and discuss the results of the assessment with the employee
concerned.

f. Recommend to the Regional/Cluster/Office Director the developmental

intervention for employees based on the IDP form.

g. Submit to the HRMO, through channels, a copy of the accomplished IPCRs, IDP
forms and Summary List of Individual Performance Ratings.

h. Submit to the RMBO a copy of the Summary List of Individual Performance

Ratings.

4, Risk Management and Budget Office (RMBO)

a. Monitor submission of SPCR and OPCR forms and schedule the

review/evaluation of Sector and Office Commitments by the PMT before the
start of a performance period.

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 b. Publish, in coordination with PIO and ITO through the COA website, the
transparency seal on good governance conditions, performance targets as well
as quarterly accomplishments of the Commission.

c. Assess the initial performance (quantity and timeliness) of the delivery units
based on reported Offices' accomplishments against the success indicators
enumerated in the OPCR. The result of the assessment shall be submitted to
the PMT to serve as basis for its recommendation to the Chairperson.

d. Organize the conduct of an annual agency performance planning and

review/assessment conference.

e. Provide each Office with the final Office Assessment from the Chairperson.

5. Human Resource Management Office (HRMO)

a. Monitor submission of IPCR Forms by Heads of delivery units.

b. Review the Summary List of Individual Performance Rating to ensure that the
average performance rating of employees is equivalent to the Office
Performance Rating.

c. Review IDP forms submitted by offices and coordinate with the PDO the
necessary training intervention for employees.

d. Coordinate and recommend to the PRAISE committee the top performers

who are qualified for awards and incentives.

6. Information Technology Office (ITO)

a. Develop a monitoring and evaluation information system that facilitates

linkage between organizational and employee performance, as well as
generate timely, accurate and reliable information to track performance and
report accomplishments, in coordination with RMBO and HRMO.

b. Provide technical assistance in the use, training and maintenance of the COA
SPMS Information System.

c. Upgrade the COA SPMS Information System, as may be necessary.

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 7. Public Information Office (PIO)

a. Ensure COA-wide dissemination of the SPMS Guidelines, physical plan I

performance targets and the quarterly accomplishments of the Commission.

b. Assist in the implementation of Communication Plan (Annex H) for the COA

SPMS.

8. Professional Development Office (PDO)

a. Conduct awareness orientations, briefings and workshops on COA SPMS.

b. Conduct training programs in coordination with HRMO based on the results

of IDPs submitted by Offices/Divisions/Teams.

v, GENERAL GUIDELINES

1. All Offices and employees, including those holding coterminous appointments,

shall be covered by the COA SPMS.

2. The COA SPMS shall be formulated and enhanced based on the PDP, COA
Vision/Mission, Commission's Strategic Plan and Priorities and MFOs defined
under pertinent appropriation laws.

3. The Sectoral, Office, Division/Team and Individual commitments and

performance targets shall contribute to the attainments of the organization
vision, mission, goals and objectives.

4. The COA SPMS shall follow the same four-stage Performance Management
Systems Cycle that underscores the importance of Performance Management as
enumerated in the Guidebook on SPMS of the Civil Service Commission.

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 7. As regards performance assessment of individual employees, the immediate
supervisor shall assess based on the commitments made at the beginning of the
rating period. The performance rating shall be based solely on records of
accomplishments, hence, there is no need for self-rating.

8. Office performance assessment as discussed in the performance review

conference, shall be final and not appealable. Any issue/appeal on the iniltial
performance assessment of an Office shall be discussed and decided during the
performance review conference.

9. Individual employees who feel aggrieved or dissatisfied with their final

performance ratings can file an appeal with the PMT within ten (10) days from
the date of receipt of notice of their final performance evaluation rating from the
Head of Sector/Cluster/Office/Division.

10. The PMT's action on appeals lodged to it shall only be recommendatory following
the hierarchical jurisdiction of various PMT's in the Commission. The Commission
Proper (CP) is the final arbiter. For example, the decision of the Regional PMT is
appealable to the National/COA Central Office PMT, decision of which, is in turn
appealable to the CP.

11. Officials or employees who are separated from the service on the basis of
Unsatisfactory or Poor performance rating can appeal their separation to the CSC
or its Regional Office within 15 days from receipt of the order or notice of
separation.

12. Unless justified and accepted by the PMT, non-submission of the OPCR form to

the PMT through the RMBO, and the IPCR form to the HRMO within the required
period shall be a ground for employees' disqualification for performance-based
personnel actions which would require the rating for the given period. Such
action includes promotion, training or scholarship grants and performance
enhancement bonus, if the failure of the submission of the form is the fault of
the employee/s.

13. Activities, other than those contributing to the attainment of the Major Final

Outputs, but were assigned to individuals, are also to be included in the

assessment.

VI. SPECIFIC GUIDELINES

Performance Planning and Commitment

1. The Office of the Assistant Commissioner shall prepare for approval of the
Chairperson the SPCR based on the combined OPCR of offices under his/her

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 supervision. However, during the initial implementation of the SPMS, OPCRs
shall be prepared first to ensure complete coverage in the SPCR.

2. At the beginning of the last quarter of the preceding year, where the Heads of
Offices meet with their supervisors, the Office shall accomplish the OPCR form
by indicating the outputs, success indicators, divisions, services, or audit
groups/teams responsible. The commitment portion of the OPCR shall be
recommended by the Head of Office concerned and approved by the
Chairperson.

3. Upon approval of the OPCR by the Chairperson, the following forms shall be
accomplished:

3.1 DPCR form - to be accomplished by the Supervising Auditors/Service

Chiefs/Heads of Divisions and approved by the Cluster/Office/Regional
Directors; to be accomplished also by the Audit Team Leaders and to be
approved by the Supervising Auditors.

3.2 IPCR form to be accomplished by the individual employees,

recommended for approval by the Division Chiefs/Service
Chiefs/Supervising Auditors and approved by the Head of Office.

Monitoring and Cascading

4. The performance of the Sectors, Offices and every individual shall be regularly
monitored at various levels by the Heads of Sectors, Clusters and Offices and
Service Chiefs/Audit Group Supervisors and Audit Team Leaders/Section
Chiefs.

5. Based on the assessments during the monitoring period, appropriate

interventions, such as coaching, mentoring and training shall be determined
and applied. For task-related performance gaps where coaching is required, a
coaching session shall be held with the concerned employee. The
Performance Monitoring Form (Annex K) and Coaching Report Form (Annex L)
shall be accomplished for the purpose.

6. At the end of each quarter or as often as necessary, the supervisors shall

monitor the performance of the individual employees based on the targets
and commitments indicated in the OPCR, DPCR and IPCR.

Performance Review and Evaluation

7. At the end of semester, the Heads of the Sector/Office/Division Chiefs/Service

Chiefs/Supervising Auditors shall accomplish the SPCR/OPCR/DPCR/IPCR by
filling in the columns for accomplishments, rating and remarks, if any to be
signed by concerned officials. The supervisor shall, as much as possible,

13 of 17)4,
 indicate qualitative comments, observations and recommendations in the
"Remarks" column of the IPCR form, to include competency assessment and
critical incidents which shall be used for human resource development
purposes such as promotion, training and other interventions.

8. The head of the Sector shall determine the final assessment of performance
level of the individual employees in the Office of the Assistant Commissioner.
For all other individual employees, the Head of Office/Cluster shall determine
the final assessment of performance level. The final assessment shall be
indicated in both numerical rating and adjectival description of Outstandling,
Very Satisfactory, Satisfactory, Unsatisfactory or Poor.

9. The result of the assessment of individual performance shall be discussed by

the Heads of Office and supervisors with the employee at the end of each
rating period. The discussion shall focus on the strengths, competency-related
performance gaps and the opportunities to address these gaps, career paths
and alternatives. The outcome of the competency assessment shall be for
personnel development planning purposes and shall be reflected in the IDP.

10. The accomplished DPCR and IPCR shall be forwarded to the

Cluster/Office/Regional Director for final rating. A copy of the IPCR shall be
forwarded to the HRMO not later than third week after the end of semester.

11. The accomplished SPCR and OPCR shall be submitted to the RMBO/PMT
Secretariat for initial review and shall be forwarded to the PMT for final
review and signature by the PMT Chairperson, who shall recommend approval
by the Chairperson.

12. Employee's assessment shall be discussed by the supervisor with the

concerned ratee prior to the submission of the IPCR form to the Head of
Cluster/Office.

Performance Rewarding

13. The IDP shall be the basis for documenting the professional development
needs of both performing and non-performing employees. The Head of
Cluster/Office and supervisors shall recommend appropriate developmental
interventions for the employees.
14. A Summary List of Individual Performance Ratings shall be prepared by each
Office to be submitted to RMBO, while IPCR and Summary List to HRMO not
later than third week after the end of semester.

15. Based on the List, the Central/Regional Offices shall nominate outstanding
performers for Outstanding Officials/Employees/Audit Teams/Individual.

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 16. The COA PRAISE Committee determines the top performers who are qualified
for awards and incentives.

VII. COA SPMS RATING SCALE

1. The rating scale involves two sub-steps:

a. Determining the Dimensions on which performance or

accomplishments are to be rated

b. Operationalizing the Numerical and Adjectival Ratings

2. The three dimensions of performance or accomplishments are Quality,

Efficiency and Timeliness, as described below:

Category Definition
Effectiveness/Quality *The extent to which actual
performance compares with
targeted performance.
*The degree to which objectives
are achieved and the extent to
which targeted problems are
solved.
sin management, effectiveness
relates to getting the right
things done.

Elements of Quality or Effective

Performance are:

• Acceptability
• Meeting Standards
> Clients Satisfaction with
Services Rendered
• Accuracy
• Completeness or
Comprehensiveness of
Reports
• Creativity or Innovation
• Personal Initiative
Efficiency/Quantity •The extent to which time or
resources is used for the
intended task or purpose.
Measures whether targets are
accomplished with a minimum

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 11 L

amount or quantity of waste,

expense, or unnecessary effort.
.It may involve the following
elements, such as standard
response time, number of
request and/or applications
received, or action on assigned
tasks or optimum use of
resources

Elements of Efficiency are:

• Standard Response Time

• Number of
Requests/Applications
Acted Upon over Numlber
of Requests/Applications
Received
• Optimum Use of
Resources (e.g. money,
logistics, office supplies)
Timeliness *Measures whether the
deliverable was done on time
based on the requirements of
the law and/or
clients/stakeholders.
*Time-related performance
indicators evaluate such things
as project completion deadlines,
time management skills and
other time-sensitive
expectations.

3. The Success Indicators as contained in the Table of MFOs/Success Indicators

shall be used in determining the dimensions of Quality, Quantity and
Timeliness. Such Success Indicators shall be aligned with the MFOs and
Performance Targets indicated in the General Appropriations Act.

4. In rating Quality, Quantity and Timeliness, the Commission shall use the five-
point rating scale (1 to 5), with 5 as the highest and 1, the lowest. These shall
apply to the rating of delivery units/offices/services/teams and individuals.

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 COA SPMS RATING SCALE

Rating
Description
Numerical Percentage Adjectival
4.5 to 5.0 95% to Outstanding Performance represents an
100% extraordinary level of achievement
and commitment in terms of quality
and time, technical skills and
knowledge, ingenuity, creativity and
initiative. Employees at this
performance level should have
demonstrated exceptional job mastery
in all major areas of responsibility.
Employee achievement and
contributions to the organizations are
of marked excellence.
3.0 to 4.4 90% to Very Performance exceeded expectations.
94% Satisfactory All goals, objectives and targets were
achieved above the established
standards.
2.0 to 2.9 80% to Satisfactory Performance met expectations in
89% terms of quality of work, efficiency
and timeliness. The most critical
annual goals were met.
1.0 to L9 70% to Unsatisfactory Performance failed to meet
79% expectations, and/or one or more of
the most critical goals were not met.
Below 1.0 Below 70% Poor Performance was consistently below
expectations, and/or reasonable
progress toward critical goals was not
made. Significant improvement is
needed in one or more important
areas.

5. In assessing the performance of Sectors, Offices, Divisions/Teams, and

Individuals, the Performance Dimensions and Parameters (Annex M) shall be
used.

VIII. REPEALING PROVISIONS

All previous issuances inconsistent herewith are duly repealed or amended

accordingly.

IX. EFFECTIVITY

This Memorandum shall take effect immediately.

COMMISSION ON AUDIT
OFFICE OF THE CHAIRPERSON

Ml AEL G. AG INALDO 111

1501012708100900
Chairperson
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Note: Annexes A to M can be downloaded from the COA Website.