REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

RESOLUTION

No. : 2004-001A
Date : January 27, 2004

SUBJECT : Restatement with amendments of COA Resolution No. 2002-002, dated

February 7, 2002, otherwise known as the Implementing Guidelines on
Study Leave for Bar/Board review and examination or completion of
Master's Degree.

WHEREAS, the Commission recognizes the importance of every member of the

organization whose self-development and general well-being are its concern and therefore is
supportive of various human resource development activities within and outside COA;
WHEREAS, with this commitment, the Commission has implemented the Study Leave
Program under COA Resolution No. 2002-002 dated February 7, 2002, in line with
Memorandum Circular No. 14, s. 1999 of the Civil Service Commission (CSC-MC No. 14, s.
1999);
WHEREAS, this Commission effected changes in the organizational structure pursuant to
the Organizational Plan for a More Effective Commission on Audit provided in COA Resolution
No. 2002-005, dated May 17, 2002;
WHEREAS, the Organizational Plan necessitated the clustering of agencies whereby the
distribution of audit responsibility and the pattern of supervision have shifted from a regional
basis to an agency-nationwide basis;
WHEREAS, to conform with the new COA organizational structure, there is a need to
modify some administrative procedures pertaining to the grant of the above-captioned study
leave;
NOW, THEREFORE, the Commission Proper resolves, as it does hereby resolve to
adopt the herein restatement with amendments of COA Resolution No. 2002-002 as
recommended by the Scholarship Board, as follows:

QUALIFICATION REQUIREMENTS
The applicant for study leave
1.

Must be a permanent employee of the Commission.

2.

Must have rendered at least two (2) years of service in the Commission at the
time of application.

3.

Must have graduated with a Bachelor's Degree which consequently requires

passing the Bar/Board licensure examination. For thesis writing or
comprehensive examination, the official/employee must have completed all
the academic requirements for a Master's Degree.

4.

Must not have failed twice in any major subject in his bachelor's degree
(Bachelor of Laws, Accounting, Engineering) or Master's Degree.

5.

Must have at least very satisfactory performance rating for the last two (2)
semesters, and must be favorably recommended by his Cluster Director or
Head of Office.

6.

Must have no pending administrative and/or criminal case.

7.

Must have no current local or foreign scholarship grant.

8.

Must have fulfilled the service obligation for any previous local or foreign
scholarship.

9.

Must not be more than fifty-five (55) years of age.

10.

II.

Must not have previously failed the same examination under a government
scholarship grant.

PRIVILEGES OF THE GRANTEE

If the study leave is approved, the applicant

III.

1.

Shall be authorized to avail himself of the study leave on a full time basis for
a period not exceeding six (6) months on official time.

2.

Shall continue to receive his salary and all authorized allowances or benefits.

3.

Shall enjoy continuous services during the period of the study leave and shall
earn the corresponding leave credits.

RESPONSIBILITIES/OBLIGATIONS OF THE GRANTEE

1.

Applicants for study leave shall submit their application to the Cluster Director
or Head of Office, through their immediate supervisor.

2.

The grantee shall sign a Study Leave Contract, and abide by the terms and
conditions stipulated therein.

3.

For the grantee of study leave for Bar/Board review and examination
a.

Upon approval of the study grant, the grantee shall enroll immediately in
a school of his choice and complete all requirements to qualify for
admission to take the Bar/Board examination for which the study leave

was granted.
b.

After taking the Bar/Board examination, he shall immediately submit the

following documents to the Human Resource Management Office
(HRMO) for monitoring and updating purposes:

4.

Certificate of enrollment in a review school

Proof of having taken the Bar/Board examination
Certificate of assumption after the study leave
Report of Rating (for Bar/Board passers) upon release by the
Supreme Court of the Philippines/ Professional Regulatory
Commission (PRC)

For the grantee of study leave for completion of Master's Degree

a.

He shall furnish the HRMO a copy of his thesis proposal and/or

certification from the Dean of the Graduate School of having
completed the academic requirements and is qualified to take the
comprehensive examination and/or complete his thesis.

b.

After the study leave for completion of Master's Degree, he shall

submit the following:

5.

Diploma and Transcript of Records

Copy of thesis/research paper or its equivalent
Certificate of assumption

The grantee shall render the required service obligation reckoned from the
date of assumption after the study leave, as follows:
No. of Years Service
Obligation

Period of Study Leave

Three (3) years

More than three (3) months to six (6) months

Two (2) years

6.

IV.

One (1) month to three (3) months

In the instance that the grantee fails to complete his Bar/Board review and
examination and/or his Masters Degree, he shall immediately inform the
Scholarship Board through the HRMO of the same.

RESPONSIBILITIES OF THE CLUSTER DIRECTOR OR HEAD OF

OFFICE/REGIONAL CLUSTER DIRECTOR (RCD)/REGIONAL
ADMINISTRATOR (RA)
1.

Accept and initially screen applications for study leave under their
respective jurisdiction using the qualification criteria mentioned in Item I.

2.

Forward/submit to the HRMO (thru the Cluster Director for RCD and thru
the Assistant Commissioner for Administration for RA) the application(s)

together with the required documents in one (1) copy, as follows:

a. Personal Data Sheet (PDS)
b. Service Record (SR)
c. Transcript of Records/Certification of Grades issued by the School
Registrar (TOR/CG)
in Law Proper, for those applying for Bar review and
examination
in Accountancy/Engineering etc. for those applying for
Board review
in Masters Degree showing completion of all academic
requirements for comprehensive examination and/or thesis
writing
d. Performance ratings for the past two (2) semesters
e. Certification of no pending administrative/criminal case
f. Certification that the applicant is not enjoying another scholarship
grant with the government and that he has no pending service
obligation for any previous local or foreign scholarship to be signed
by the Cluster Director or Head of Office/Regional Cluster Director
or Regional Administrator as the case may be.
3.

V.

Maintain a record of grantees under their respective supervision and

monitor their compliance with the herein guidelines and the terms and
conditions of the Study Leave Contract. Submit a semestral report to the
Scholarship Board through the HRMO on the status of the study leave
granted to their personnel, using the prescribed form (marked as Annex
"A").

RESPONSIBILITIES OF THE HRMO

1.

Evaluate applications received to ensure that the applicant meets the

requirements under Item I hereof and return application papers of
applicants who do not meet the qualification requirements.

2.

Ensure that the limitation on the number of grantees per Office/Cluster (see
Annex "B") is strictly observed so that the study leave shall not in any way
prejudice/hamper the smooth operation of offices/clusters.

3.

Inform the Scholarship Board of applications that have been returned for
failure to meet the qualification requirements.

4.

Submit the evaluated applications of qualified applicants to the Scholarship

Board for appropriate action.

5.

Advise the applicant through his Cluster Director or Head of Office/Regional

Cluster Director or Regional Administrator of the action of the Scholarship
Board and require the signing and submission of the Scholarship Contract.
The Director, HRMO, shall sign the contract for and in behalf of the COA
Chairman.

6.

Upon receipt of the duly notarized Study Leave Contract, prepare the office
order for the signature of the COA Chairman authorizing applicant to avail

himself of the study leave.

7.

Furnish the Assistant Commissioner/Cluster Director/Head of

Office/Regional Cluster Director/Regional Administrator concerned of a
copy of the scholarship contract and office order.

8.

Act on requests for reconsideration on returned applications.

9.

Submit to the Scholarship Board appeals on applications denied by the

HRMO.

10.

VI.

VII.

Maintain a record of all grantees, monitor their compliance with the herein
guidelines and the terms and conditions of the Study Leave Contract, and
submit a semestral report on the status of scholarships to the Scholarship
Board using the prescribed form (see Annex "A").

RESPONSIBILITIES OF THE SCHOLARSHIP BOARD

1.

Act on study leave applications submitted to the Board.

2.

Recommend to the COA Chairman, for approval, study leave applications

favorably acted upon; return to applicants, thru HRMO, applications
disapproved by the Board/applications that do not meet the herein
guidelines.

3.

Evaluate and recommend to the COA Chairman, action on requests for

reconsideration/appeals of applicants.

4.

Evaluate whether the reasons behind the scholars non-completion of his

review classes and/or Masters Degree and/or failure to take the Bar/Board
examination are justifiable or not and recommend appropriate action
thereon.

5.

Evaluate and recommend to the COA Chairman, action on requests for

deferment.

6.

Review semestral monitoring report submitted by the HRMO and submit

the same to the COA Chairman.

7.

Oversee the implementation of the policy on study leave and imposition of

sanctions on violations of the Study Leave Contract.

MECHANISM FOR APPEAL

1.

An applicant who feels aggrieved by an adverse action on his application

shall follow the levels of appeal, as follows:
st

1 level - Scholarship Board

nd
2 level - COA Chairman
rd
3 level - Commission Proper

VIII.

2.

Appeals at all levels should be filed within fifteen (15) days from receipt of
the advice of disapproval. Appeals filed beyond the prescribed period shall
no longer be entertained.

3.

The decision of the Commission Proper on appeals shall be final and

executory.

ADMINISTRATIVE AND IMPLEMENTING CONTROLS

1.

As a general rule, a grantee who fails to complete review classes and/or

take the examination within the period authorized for his Bar/Board review
and examination or complete his Masters Degree shall refund the salaries
and allowances received during the period of the study leave and disqualify
him from availment of future scholarships or study grants in the Commission.
However, in exceptional cases where reasons are justifiable as determined
by the Board, the grantee may be allowed to avail himself of the unexpired
portion of the six-month period without refunding salaries and allowances
received during the period of the study leave, subject to the approval of the
COA Chairman.

2.

A grantee who fails to render in full the required service obligation on

account of voluntary resignation, optional retirement, separation from the
service through his own fault, or other causes within his control, shall refund
the gross salary, allowances and other benefits received while on study
leave based on the following formula:
R =

(SOR-SOS)
SOR

X TCR

where: R = refund
TCR = Total Compensation Received
(Gross salary, allowances and benefits)
SOS = Service Obligation Served
SOR = Service Obligation Required
3.

A grantee is given fifteen (15) days from receipt of notice of refund to settle
the amount. If the grantee fails to refund within the reglementary period, the
refund shall be effected through salary deduction to be determined by the
Finance Office.

4.

Allocation of grantees shall be in accordance with Annex B. For

clusters/offices with the maximum allocation of six (6) slots, grantees shall
not be more than two (2) for every bar/board examination including masters
degree completion in a given period. However, should the slots intended for
each purpose have not been filled up within a given period, the same may
be used for any of the three (bar, board and masters degree).

5.

The study leave may be availed of more than once, provided the service
obligation on the study leave previously availed has already been rendered.
Provided further that the study leave application shall not be for the same
examination/masters degree previously availed of. It should be understood,
however, that priority shall be given to new applicants.

IX

6.

For clusters/offices with a maximum allocation of less than six (6), the slots
should, as far as practicable, be equally allocated among the three (3)
purposes of the study leave.

7.

The study leave shall take effect at the start of the review classes.

AMENDMENT AND/OR REPEALING CLAUSE

COA Resolution No. 2002-002 dated February 7, 2002 is hereby superseded.

X.

EFFECTIVITY
This COA Resolution takes effect immediately.
Quezon City, Philippines.