Who are the officials that must be included in the ROSA?

The “principal officers” in the Report on Salaries and Allowances (ROSA), refer to those agency officials occupying the top three highest positions of the Head Office of GOCCs and NGAs and stand-alone agencies including the Main Campus of State Universities and Colleges (SUCs) and Water Districts, but excluding the officials of their regional offices, branch offices and other campuses under the SUCs.

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