RUNNING A BUREAUCRACY

INTRODUCTION

Welcome to Running a Bureaucracy: A Guidebook for Local Government Unit Administrators in the Philippines.

Running a Bureaucracy was crafted as a response to the growing demand for more relevant literature on Philippine public administration (PA) and the various disciplines that had grown out of the study and practice of what PA practitioners today call Development Public Administration. This term, I liberally borrowed from some of the country’s foremost public administration scientists and academicians who have endeavored to provide our nation much needed scholarly literature on one of the most, of not the most influential position in Philippine bureaucracy—the public administrator.

This book is deliberately “localizing” the scope of its discussions to the level of local government administration, the author herself being a provincial administrator for the past 17 years. The intention is to effectively juxtapose relevant readings, published works and traditional local public administration practices with the real-life experiences of the author and other administrators who have come to know the profession from the perspective of dynamic change and the continuing search for best management practices in the public field.

Especially influential in the development of this book are the career service executives, officials, professors and consultants from the National College of Public Administration and Governance (NCPAG) of the University of the Philippines (UP), the Provincial Government of Bulacan (PGB), the Bulacan State University (BSU), and the University of Regina Carmeli (URC), whose inspiration and contribution is appropriately acknowledged at the end of this book.

The Philippine Bureaucracy at a Glance

Volumes of relevant literature have been devoted to providing a clear and concise anatomy of the bureaucracy in the Philippines. They provide local public administrators with a working map to navigate around the complex world of politics and government that is unique to the Philippine setting. Integral to the PA’s navigational toolkit is his familiarity with the structure and orientation of the Philippine bureaucracy in relation to local governance.

3-Branch Centralist and 3-Tiered Local Government Structure

The Philippine national bureaucracy is a three-branch government structure composed of the executive, legislative and judicial branches. As of this writing, the national government bureaucracy is composed of some 14 departments, about 30 bureaus and hundreds of public agencies and corporations.

The Civil Service Commission in 2004 documented a total of 1,475,699 government personnel for 2004. This number included workers in the National Government Agencies (NGA) with 1,001,495, Government Owned and Controlled Corporations (GOCC) with

103,977 and Local Government Units (LGU) with 370,227. The National Capital Region (NCR) comprised the biggest number at 437,243 or 29.62 percent of the total workforce followed by Regions 4 and 6 with 156,993 and 110,369 employees, respectively.

On the other hand, the smallest government workforces were recorded in ARMM (42,226), CARAGA (40,075) and CAR (32,237). The trend continues to fall, according to recent reports from the Commission, due to continuous streamlining and personnel rationalization initiatives.

The 1987 Constitution retains the three-tiered structure of local government still being recognized today. Each local government unit has a set of elected executive and legislative officials. At the provincial level, the officials are the Governor, Vice Governor and members of the Provincial Board or Sangguniang Panlalawigan. The cities and municipalities each have a mayor and vice mayor and members of the Council. It is called Sangguniang Bayan for the municipality and Sangguniang Panglunsod for the city. They are all elected for a term of three years with a maximum term of only three.

Local government units follow the traditional Weberian structure of hierarchy of authority and functions. An executive branch and a legislative branch exist following the same national structure of power separation.

In addition to the elected officials, there are ex-officio members of the local legislative branch: the local presidents of the League of Barangays, the presidents of the local Federation of the Youth Council called Sangguniang Kabataan.

At the top of the executive branch is the local chief executive (LCE) who directs all activities of the LGU. The departrment heads are appointed by, and are accountable to the LCE. The appointment is done using the merit system and with the concurrence of the majority of all the members of the Sanggunian concerned. The departments with their own budgets which are part of the LGU budget, perform specialized tasks and follow standard rules and procedures.

Coordination among LGU departments is facilitated thorugh the Office of the Administrator, when there is one, the incumbent being the so called “alter ego” of the chief executive, for anticipating the LCE’s move on executive matters.

As of September 2007, there are already some 41,995 barangays, 135 cities, 1,493 municipalities and 82 provinces.

Philippine cities however have special classifications. There are component cities which are within the geographical and/or territorial jurisdiction of the province but by virtue of their city charters, the province does not exercise administrative control over them. There are those classified as highly urbanized cities which are independent of the province.

As a matter of policy, the LGU coordinates with the national government agencies through their field offices located in the province, city or municipality or through the regional offices of national departments.

It has been observed by vanguards of decentralization that despite efforts to legislate effective local autonomy, the latest of which is the Local Government Code of 1991, local governments in the country remain centralized under the direct supervision of the national government, as provided in Article 10, Section 4 of the 1987 Philippine Constitution. This is the functional essence of the 3-tiered local government structure of the country.

Article 10, Section 4. The President of the Philippines shall exercise general supervision over local governments. Provinces with respect to component cities and municipalities, and cities and municipalities with respect to component barangays shall ensure that the acts of their component units are within the scope of their prescribed powers and functions.

Development Public Administration and the Bureaucracy

Raul P. De Guzman in 1993 argues that “while the Philippine bureaucracy may have these structural features—formally differentiated or specialized agencies, hierarchy of authority, recruitment based on merit, and a body of rules and regulations, the norms or values appropriate to these new structures have not been fully accepted by public functionaries and the people in general. The traditional values have not been quite displaced by the new norms, and they continue to influence to a great extent the behavior of government officials, employees and the general public.”

Guzman refers to the influence of family, kinship, religious, socio-economic, political and other groups that continue to impinge on the performance of government agencies and personnel.

In turn, administrators and employees continue the search for flexibility in their operations within the restricting confines of a hierarchal bureaucratic structure and a body of policies, rules and regulations which define, beforehand, what they can do and what they cannot do. As a consequence, Guzman theorizes that “what may be formally prescribed in government may not be effectively practiced”.

In another treatise, Romeo B. Ocampo, in Introduction to Public Administration in the Philippines, reinforces this view of the perceived conflict between “traditional” politics and development administration which takes into primary consideration the development goals of government. But he proposes that there is a middle ground for both worlds to co-exist and even thrive.

Ocampo proposes that “politics could and should be separated from administration within proper limits. At the same time, mutual influence and interpenetration between the two processes are possible and should not only be allowed but upheld, but again within certain limits”

These interesting arguments and other observations on contemporary public administration provide the raison d'etre, for the development of the book, Running a Bureaucracy. It is my belief that the job of the public administrator, besides being an effective manager who upholds the primacy of procedure and efficiency, is to consistently contribute to filing the gaps of politico-administrative affairs to make possible the evolution of local public administration into a development-oriented profession.

The following chapters of this book shall discuss in far greater detail how the partnership of good governance politics and development-oriented administration is possible and could take a local government to greater heights of efficiency, excellence and breakthrough leadership in the various aspects of public service.

Ours are interesting times indeed. The policy environment provided by decades of struggle for local autonomy and decentralization provides every opportunity for the study and practice of public administration to thrive. A defining moment in the history of public administration is the passage of the Local Government Code of 1991.

The Local Government Code of 1991: Unleashing Local Creativity& Innovations

The overthrow of President Ferdinand Marcos in 1986 and the installation of Corazon Aquino as President saw the promulgation of the Freedom Constitution which provided that "the President shall have control and exercise general supervision over all local governments.” This enabled President Aquino, through the Minister of Local Government, to remove local officials throughout the country and replace them with officers-in-charge (OICs). The appointment of OICs may be seen as a setback to the cause of local autonomy, but may be appreciated as a necessary measure towards greater stability

A year later, the 1987 Constitution was promulgated to include specific provisions that guaranteed autonomy to local governments. Among the major policies articulated therein was the policy that "The State shall ensure the autonomy of local governments". Additionally, Article X, Section 3 of the Constitution provides:

The Congress shall enact a local government code which shall provide for a more responsive and accountable local government structure instituted through a system of decentralization with effective mechanisms of recall, initiative, referendum, allocate among the different local government units their powers, responsibilities and resources, and provide for the qualifications, election, appointment and removal, term, salaries, powers and functions and duties of local officials, and all other matters relating to the organization and operation of local units.

Brilliantes and Moscare wrote in their treatise on Decentralization and Federalism in the Philippines “earlier historical attempts to decentralize power and authority to local institutions through various means are in recognition of the fact that the government indeed suffers from overcentralization and that it continued to exist through the years.”

Attempts at decentralizing government remained simple administrative formalisms. Power continued to be concentrated in Manila with local units heavily dependent upon the central government. In fact, before the enactment of the Local Government Code of 1983, local governments were beginning not only to be restive but also assertive, demanding that the umbilical cord that tied them to Manila be severed because this was the root cause behind their stunted growth and underdevelopment.

As a result of this and in accordance with the provision stipulated in the 1987 Constitution, the Local Government Code (also known as the Local Autonomy Act) was enacted in 1991.

The Local Government Code of 1991 is considered the most radical and far reaching policy that addressed the decades-old problem of a highly centralized politico-administrative system. The Code was welcomed by most sectors of society. It addressed the very nature of the power relationships between the central government of Manila and the thousands of local governments in the countryside through the devolution process. It finally transferred the responsibility for the delivery of basic services to the local government units, including appropriate personnel, assets, equipment, programs and projects.

Brilliantes and Moscare notes the following major features of the Code:

· Devolution to local government units of responsibility for the delivery of various aspects of basic services. These basic services include the: health (field health and hospital services and other tertiary services); social services (social welfare services); environment (community based forestry projects), agriculture (agricultural extension and on-site research); public works (funded by local funds); education (school building program); tourism (facilities, promotion and development); telecommunications services and housing projects (for provinces and cities); and other services such as investment support.

· Devolution to local governments of the responsibility for the enforcement of certain regulatory powers. These include the reclassification of agricultural lands; enforcement of environmental laws; inspection of food products and quarantine; enforcement of national building code; operation of tricycles; processing and approval of subdivision plans; and establishment of cockpits and holding of cockfights.

· Provided the legal and institutional infrastructure for expanded participation of civil society in local governance. More specifically, it allocates to non-governmental organizations (NGOs) and people's organizations (POs) specific seats in local special bodies. These are the local development council, the local health board, and the local school board. Because of their ability to organize and mobilize the people, NGO and PO participation in governance was encouraged in the areas of promoting local accountability and answerability, specifically through the recall and people's initiative provisions.

· Increased the financial resources available to local government units. By (1) broadening their taxing powers; (2) providing them with a specific share from the national wealth exploited in their area, e.g., mining, fishery and forestry charges; and (3) increasing their share from the national taxes, i.e., internal revenue allotments (IRA), from a previously low of 11% to as much as 40%. The Code also increases the freedom of local governments to generate revenues from local fees and charges.

· Provided the foundation for the development and evolution of more entrepreneurial-oriented local governments. For instance, it provides the foundations for local governments to enter into build-operate-transfer (BOT) arrangements with the private sector, float bonds, obtain loans from local private institutions, etc., all within the context of encouraging them to be "more business-like" and competitive in their operations in contradistinction to "traditional" government norms and operations.

LGUs Prove the Code Works

After over a decade of the passage of the Local Government Code, a number of success stories at the local level were documented. Energies, creativity, innovation and boldness have become the hallmarks of LGUs that had discovered the liberating provisions of new found autonomy.

However, like any landmark legislation, the Code has not been without its share of problems and critics. Proposals to amend the Code ranging from effecting full devolution of the entire government to phased decentralization, to recentralization have been forwarded and debated.

It was within this context that efforts have emerged to document "best practices" at the local level, to demonstrate, among other things that devolution is working. Thus came the advent of awards programs such as Galing Pook of the Asian Institute of Management and the Local Government Academy, the HAMIS awards of the Department of Health and the German Foundation for Technical Cooperation and Development, the KAME awards of the Konrad Adenauer Foundation, and the various awards of the Department of the Interior and Local Governments including the Clean and Green Award and the Gawad Pamana ng Lahi Awards which has been variously referred to by local governments as the "Olympics of Local Government Excellence."

The Governance and Local Democracy (GOLD) Project has also pointed out many simple but innovative good practices at the local level in its various Rapid Field Appraisals. In all these, Brilliantes and Moscare notes, one observable fact has emerged: that devolution is working and that local autonomy has brought about creativity, imagination and innovation at the local level.

In the same paper, Brilliantes and Moscare noted how local governments have creatively generated additional resources by floating bonds and therefore provide public housing, something that was unheard of before local autonomy. There are also local governments that constructed public markets through the Build-Operate-Transfer (BOT) scheme.

As an example, Mandaluyong with no resources but land entered into a partnership with the private sector through BOT and has constructed a public market that has approached world-class standards. Similarly, a small municipality in Ilocos Norte, Dingras, also entered into a variation of the BOT to construct its public market. Victorias, Negros Occidental and Legaspi City are examples of such local governments that floated bonds to meet public housing requirements.

Many local governments in the country have also placed environmental considerations among their priority concerns. Local governments have entered into joint ventures and cooperative arrangements within the context of maximizing utility of resources. They have set up their own provincial investment and business councils to maximize their entrepreneurial capacities.

The Provincial Government of Bulacan has been a consistent achiever in the winners’ circle of the Galing Pook Awards, the HAMIS, Konrad Adeneur and Gawad Pamana ng Lahi for more than a decade now. Governors Roberto Pagdanganan and Josefina Dela Cruz are indelible names in the history of local public administration of Bulacan and the country and are stalwart achievers in good governance practices.

Post-LGC Development Administration:

Trends and Best Practices

The Satellite-based GIS Project: Mapping Tax, Services and People

"Technology is a gift of God. After the gift of life it is perhaps the greatest of God's gifts. It is the mother of civilizations, of arts

and of sciences."

Freeman John Dyson

English-born American, Theoretical

Physicist and Mathematician

Have you ever been amazed how technology had so vividly reduced the globe into pocket-sized images? For those who are avid Google Earth users, the sight of the Earth from the stratosphere is always an exhilarating experience. The feeling of full control over your personal “spaceship”, simulated convincingly by GIS software, makes the experience even more exciting.

Bulacan has been fortunate enough to have a visionary leader, in the person of former Governor Josie Dela Cruz who was privy to the immense advantages and power of Geographical Information System or GIS technology. As far back as year 2002, hers was a vision for greater efficiency in government operations through the imaging technology provided by satellite-based GI applications.

Governor Josie’s vision then was nothing less than prophetic as this spawned the Philippines’ first province-wide GIS project in 2002.

The 1^st Provincewide GIS Project in the Country

March 15, 2002 marked Bulacan’s foray into GIS technology when Governor Dela Cruz and the province’s 24 mayors agreed to implement the Satellite-Based GIS Project with tech provider, Geo-Surveys and Mapping, Inc. The project included the establishment of a GIS center, and the procurement of satellite images of the entire province.

The Satellite-based GIS uses images taken by the commercial earth observation satellite, IKONOS. These are the same images utilized by today’s Google Earth application. The difference is that resolution is… (Arlene, can you please help me detail how our gis differs from that of the internet available technology like google earth)…… and it can be manipulated….

Having been department head of the Provincial Planning and Development Office (PPDO) for two years, before being appointed Administrator, I realized how vital accurate information is to development planning. I soon understood that if technology could make possible a “bird’s eyeview” of the province and its towns, the implications would be nothing less than monumental.

I took the task of being part of the group responsible for lobbying for the appreciation and approval of the SBGIS project in all of Bulacan’s 24 towns, as a personal commitment to see the project through to completion. It was not an easy task, to say the least, especially because of the natural resistance of most local leaders to the budding technology culture of the Provincial Capitol.

Even service providers of the specific technology we needed to realize the SBGIS project then were quite scarce. It also took numerous extended sessions for the SBGIS committee to finally agree on the terms of references and details of the project. We only knew one thing for sure then—we need the technology to modernize development planning and the vital services than are dependent on precise geographical information. With this shared mindset, we scouted for the best providers and nailed the best deal for the province.

The Bulacan GIS Center of the PPDO now houses a network of seven workstations, software plotters, printers and a central repository server of GIS datasets. The facility is being manned by a compact team of 7 personnel.

E-fficient Public Service

The Satellite-based GIS System of Bulacan is designed to enhance critical services in real property and tax mapping, assist local governments in tracking information for permits and licences and to aid the provincial local chief executive in both resource and political mapping.

The system now boasts of 3 applications—the GIS-enhanced Real Property and Tax Information System (GRPTIS), the GIS-enhanced Mayors’ Permit and Licensing Information System (GMPLIS) and the Executive Information System (EIS). All three systems maximize the use of IKONOS satellite images for spatial analysis of information.

Satellite technology has been very useful in improving real property tracking and tax mapping and transactions through the GRPTIS. It facilitates a more accurate consolidation of land parcels and simple subdivision, while providing access to and storage of an updatable real property tax database, including textual and graphical information in the form of map images, land parcel maps and vector layers which can be easily interpreted.

The GRPTIS is envisioned to provide the Provincial Assessor’s Office with a front-desk interface—a distant departure from paper-heavy operations that use to weigh down efficiency and accurate results in the assessment of real property value.

Since GIS technology can track topographical changes, it aids local executives in accurately monitoring local physical resources and draw information vis-à-vis social, economic and political data within their jurisdiction. These advantages proved useful in enhancing the issuances of business permits and licenses in the participating municipalities using the GIS-enhanced Mayors’ Permit and Licensing Information System (GMPLIS) and the Executive Information System (EIS).

Mapping Politics

The EIS is especially customized to facilitate the processing of information relating to the province’s socio-economic profile and data required in designing the Provincial Physical Framework Plan. It also gives the Governor a way to accurately track resources used for assistance and support to his constituents. The output enables the chief executive to rationalize the distribution of resources and avoid the over-concentration of resources in any part of the province.

Even political mapping—a handy tool for political monitoring and management is provided by the EIS which provides data on political affiliations of municipal and barangay officials, the frequency of visits and even voters’ participation and election results.

Fast Forward to the Future

In the works are three equally important GIS-based systems. In the pipeline is a Road Management and Monitoring Information System (RMMIS), a GIS Community-Based Monitoring System (G-CBMS) and an Ecological Profile of the province.

With a comprehensive and integrated GIS network, the province of Bulacan is well on its way to again redefining the future of local governance.

JUMPSTARTING ELECTRONIC GOVERNANCE IN THE LOCAL

“The state of the art can be used to reinvent the art of the State.”

Chandrababu Naidu

Chief Minister, Andhra Pradesh

The determination and political will of former Governor Josie dela Cruz to make e-governance work was crucial in the enculturation of Information Technology in the provincial government bureaucracy of Bulacan to produce high-impact management practices. She carried the IT agenda in her administration with relentless fervor. The result is an award-winning Management Information System that had become a model of local government modernization and efficiency.

This topic of E-governance experience of Bulacan had been the subject of many presentations in different conferences. I first presented this on behalf of the Province during the “International Conference on Information Technology and Local Governance: Best Practice in the Philippines, Korea and Singapore” sponsored by Yuchengco Center for East Asia of De La Salle University and the Asia Foundation (October 19-20, 2001). Then again, during the “United Cities and Local Governments Asia-Pacific Region Congress in Daegu, Korea (April 26-29, 2005). Governor Josie dela Cruz was a preferred speaker on this topic in many local and international conferences. On some occasions where she could not make it, like the two international conferences mentioned earlier, I pitched in for her.

Reenergizing the Bureaucracy

The Bulacan Information System was designed to support Provincial Government operations in specific, specialized areas where service is frontlined and revenues are crucial. The core idea was to computerize strategic operations in revenue generation, fiscal management, supply and property management, development planning and management, records management, inter-department and inter-LGU information linkages to catapult efficiency to greater heights.

When Governor Josefina dela Cruz assumed the provincial post in 1998, there were a lot of challenges and a lot of room for improvement in the area of government reforms. A study concluded that there was an overstaffed bureaucracy, irrelevant systems and procedures, low morale among employees, lack of sufficient incentive mechanisms, resistance to change, and a need for reorientation among government personnel

Clearly, there was a need to reenergize the bureaucracy to a level where every employee could appreciate the merits of an e-governed organization.

Below is a process matrix showing the major activities undertaken to implement the computerization of the provincial bureaucracy. Sleek and flawless as it may appear in diagram, it does not capture the arduous process of building awareness, knowledge and eventually, practice of management powered by Information Technology.

People, PCs and Change

Tracing back Bulacan’s adventure into the digital universe, one would appreciate the advantages of utilizing local talents and resources to build on a basic infrastructure held together by a collective passion to learn.

In the beginning, we pooled computer literate people from different departments and tasked them to help in preparing a computerization plan. Vision-limited as it may then seem, all we knew was that we wanted to computerize and we wanted it done by our people. It was a period of trial and error and the results were not satisfactory.

It was in 1997 that then Governor Roberto Pagdanganan agreed to formally set up a group to oversee the computerization agenda. Thus, the Provincial Management Information Systems (MIS) Office was born. We hired very young top computer course graduates of our local universities and returned the previously pooled computer-literate employees to their mother offices. I recommended to the Governor, Mr. Rex Mangalindan, a cum laude graduate of the University of Regina Carmeli to head the team.

It was at this point that people of Associates in Rural Development/Governance on Local Democracy (ARD-GOLD) - a program of the USAID took notice of our efforts. Technical assistance was then provided to us through a consultant commissioned by the funding agency. With their help, The Provincial Information System Plan or ISP was established, and became the blueprint of our computerization program. Soon enough, the plan gained ground and took roots in the provincial capitol.

The turning point was when Gov. Josefina dela Cruz became the new Governor of Bulacan and saw to it that the program would reach quantum proportions. Since then, the team was unstoppable, with our very bright and young people completing and installing one system after another in key system areas.

The Provincial Management Information System Office (PMISO), was elevated in position. From a small division under the Office of the Provincial Administrator in 1997 it became a semi-department in 1999 and finally, to a full-pledged department in year 2000.

Today, the PMISO which was renamed Provincial Information Technology Office (PITO) is manned by seventeen (17) people, taking charge of three (3) divisions: the Web Development and Maintenance Division, the System Development and Maintenance Division, and the Computer Network Development and Maintenance Division.

From ten (10) computer units in 1997, we now have a total of three hundred twenty-one (321) workstations.

Following are some of the home-grown systems developed by the team:

The Human Resource Information System (HRIS)

Bulacan’s Human Resource Information System, formerly called Personnel Management Information System or PMIS, was among the first to be developed by the Provincial Information Technology Office. We thought it was much more manageable relative to the development of the Real Property Tax Information System. At the start, we desperately wanted an “early win” to somehow help us in the management of change and to boost our own morale also. And indeed PMIS gave us a reason to celebrate and carry on with the program.

When we computerized our personnel records and used ATM cards to withdraw our salaries, significant improvements in service delivery and savings on the part of the government were seen:

· Payroll Preparation – Before done by 26 payroll clerks and cashiers, now done by 2 employees.

· Processing Time in Service Record Preparation – Before done in 20 minutes, now can be finished in 15 seconds.

· Processing Time in Remittance to GSIS, Pag-ibig and Philhealth – Before done in 5 days, now finished in 4 hours.

· Processing Time in Preparing Pay Slip – Before done in 5 days, now done in 4 hours.

· Processing Time in Preparing BIR Form – Before done in 25 days, now done in 3 day

On salaries alone, it was estimated that the Provincial Government saved P2.5 million a year by automating payroll preparation where twenty-six (26) clerks and cashiers used to manually prepare the payrolls was reduced to two (2) trained payroll staff.

The HRIS now covers three (3) areas, namely, 201 File System, General Payroll System, and Timekeeping System. It currently maintains one thousand six hundred forty (1,640) employees’ records like personal information, educational background, seminars & trainings, leave credits, service records, and others. Employee’s attendance is now monitored using a digital time recorder or swipe machine, which is connected via Local Area Network (LAN), linking the Provincial Information Technology Office and the Provincial Human Resource Management Office (PHRMO).

At present, employees can view their records maintained in the HRIS database anytime, anywhere using the internet through the official website of the province. They would know if they have recorded three consecutive tardiness in their daily time record and therefore expects a Notice of Tardiness from the PHRMO.

The Real Property Tax Information System (RPTIS)

Real Property Tax is the bulk of the locally generated revenues specifically for provinces. Unlike cities and municipalities, provinces do not have business taxes and license taxes to supplement revenues. Thus, a reliable Real Property Tax Information System (RPTIS) proved to be very important.

Bulacan’s RPTIS is a system intended for the Assessors Office’s Property Assessment Division and for the Land Tax Division of the Treasurers Office’s systems of tax billing and collection of taxes. RPTIS has two (2) modules namely Assessment Module, and Billing and Collection Module. It is being used in the conversion of Field Appraisal and Assessment Sheet or FAAS data into computer-readable information. Encoding of our twenty-one (21) towns and three (3) cities is now 100% completed.

Because of the provincial government’s investments in developing the RPTIS, crucial processes in real property assessment had been sped up by as much as 93%. Even manpower use for field appraisals had been reduced by 100%. Tax bills and notices for a whole municipality can be mass-produced automatically in one day, just like your regular water and electric bills!

It is noteworthy to mention that its pilot municipality was able to collect an increase of P14.5 Million collection from 2001 to 2002 when they used RPTIS as a tool for real property tax assessment, billing and collection.

By providing municipalities technical assistance and on-call consultancy in setting up their local real property tax systems, the province was able to adrenalize the provincewide taxation operations.

The Financial Management Information System (FMIS)

Integrating Bulacan’s fiscal operations is the Financial Management Information System or FMIS. It is compliant to the electronic New Government Accounting System (eNGAS) of the Commission on Audit. FMIS has three (3) modules distinct to the requirements of the financial offices of the provincial government: the Budget Module for the Provincial Budget Office (PBO), the Accounting Module for the Provincial Accounting Office, and the Treasury Module for the Provincial Assessment and Treasury Office (PATO), specifically the Treasury Division. It is customized for the province of Bulacan and runs in a Local Area Network environment. At present, some useful features of the FMIS are also available via internet through the province’s official website. It serves as a one-click tool to see the financial position of the province and an immediate basis for decision-making and project formulation. Instead of pooling data from tons of records and paperwork, the system immediately provides information instantly.

Bulacan Hospitals Information System (BHIS)

Bulacan Hospitals Information System, formerly called District Hospital Information System or DHIS, is a comprehensive, integrated information system designed to manage the administrative, financial and clinical aspects of the Bulacan Provincial Hospital (BPH) and the six (6) district hospitals.

As an area of medical informatics the aim of an BHIS is to achieve the best possible support of patient care and administration by electronic data processing.

BHIS integrates related processes and functions of Admission Section, Out-Patient Department, Pharmacy, Supply Section, Laboratory, X-Ray, Billing and Collection, Records Section, Administrative Office and Director’s Office.

The Volunteer Workers’ Information System (VWIS)

Volunteer Worker’s Information System covers some 18,056 Barangay Tanods, Barangay Health Workers, Day Care Workers, Disaster Volunteers and Mother Leaders of the Provincial Government. The Province provides each one of these volunteers insurance protection in case of accidents and death.

The complete individual profile of each volunteer is kept in the Provincial Social Welfare Development Office. The database serves as reference for processing some 15 death claims per month. Of course, the database has other important uses especially in political mapping.

The Government Vehicle Information System (GVIS)

The Government Vehicle Information System provides automated inventory of some one hundred thirty-one (131) service vehicles of the provincial government. It provides a systematic recording of purchases and repairs and maintenance of all service vehicles and bases for decisions on vehicle replacement and other operational decisions of the Provincial General Services Office (PGSO). Registration and Vehicle Insurance payments are also monitored.

Geographic Information System (GIS) -Enhanced Mayor’s Permit and Licensing Information System (G-MPLIS)

The G-MPLIS enables access to and storage of an up-to-date Mayor’s Permit and Licensing database, delinquent payers monitoring, facilitates transactions involved in applying of business permits in order to shorten transaction period, and generation and printing of reports and forms necessary for securing permits with graphical information.

To date, GMPLIS is already installed in nine (9) municipalities of the province where installation, training and technical support has been provided by the provincial government to those LGUs.

The Provincial Government of Bulacan Intranet

Bulacan has maximized the use of intranet technology to link its departments virtually. Departments are directly linked with each other through several Intermediate Distribution Facilities (IDFs) serving different catchment areas, which are centrally connected through the Main Distribution Facility (MDF) housed at the PITO, equipping them with the tools and technology for simultaneous communications, memoranda and other forms of digital inter-office communications. Messages and files can now be retrieved and sent through e-mail and instant messaging software.

Remote offices and district hospitals also have their own local area networks.

The Provincial Government of Bulacan Website

The Bulacan Website has been in the digital highway since 1998. In 2006, it was awarded as the “Best E-Government Website in the Philippines.

Among the well-loved sections of the Bulacan Website are the Bulacan Job Central, Bulacan Media Center, Tourism Section, Business Section, News Section, Personalized Guestbook, and Shout box. The website provides links to web-based versions of some Bulacan Information Systems like e-procurement, the FMIS and HRIS. It has new and interesting features like downloadable Bulacan desktop wallpapers and Bulacan music. It also offers streaming video where episodes featured in Sulong Pa Bagong Bulakenyo program is being aired. Soon, the Radyo Bulacan programs will be available through streaming audio.

With this website, the governor is certain that Bulakeños here and abroad are able to access and assess the performance of the administration, shattering the boundaries of distance and time to promote transparency in governance.

Managing Change

Like any government organization steeped in traditional management and culture, the Provincial Government of Bulacan had to take conscious steps in ensuring that Information Technology and its many benefits will be embraced by its users and, eventually its beneficiaries.

Back in the1990s, the first hurdle was the lack of knowledge in computer operations of personnel. To prove that no one is exempt from change, orientations on computerization among departments were done together with Governor Dela Cruz herself. The MIS took the lead in teaching government employees and department heads. An executive order made computer literacy mandatory for everybody in the bureaucracy, while continually upgrading computer units and skills in offices.

People were also apprehensive of being displaced due to the reorganization required of the burgeoning IT program. I chaired the Local Reorganization Committee and the Placement Committee when we abolished the 26 clerk and cashiers positions to give way for the computerization of salary withdrawals. It was hard. But this apprehension was allayed by re-training, re-orientation, and transfer. Those who have to be reorganized-out were given ample time to look for jobs.

Dialogues were also conducted in all departments to explain the changes in the structure brought by new technology. An appropriate avenue for dialogues with employees were during “Birthday Celebrator’s” meetings held every week, with the Governor leading the occasion.

Gov. dela Cruz also encouraged all employees to email her with express assurance that “you can be sure you will be able to bring to the Governor’s attention whatever you want me to know”. I remember one instance when the drivers of the capitol wanted to be exempted from wearing T-shirt uniforms which was similar to the utility workers and instead wear a barong similar to the office employees. They sent their appeal to the governor, copy furnished me, through an email coming from the capitoldrivers@yahoo.com. Indeed their request was read by the Governor and was instantly granted.

Surveys also proved helpful in finding out how our performances are rated by the people themselves.

New incentive mechanisms were put in place while strengthening the reward system and modifying performance standards and evaluation systems. Continuous improvement of the working environment proved that the administration was serious in professionalizing and modernizing public service.

On top of all these efforts to manage a fast-evolving government culture are Value Orientation Seminars emphasizing on creating an environment where change towards excellence is welcomed and encouraged.

Too hard as it may seem in the beginning, the fruits of relentless efforts to promote and implement computerization in the provincial government were reaped when the Province of Bulacan, through its Bulacan Information Systems, bagged an international award in the 2005 Asia Pacific Economic Cooperation Digital Opportunity Center (ADOC) for its Best Practices in the e-government category. Then recently, March of 2007, the Provincial Government of Bulacan’s IT innovations was awarded as one of the Seven Most Outstanding Innovative Projects in Government by the Government Service Insurance System (GSIS).

Administering Amidst Torrential Change

The Province of Bulacan had been fortunate to have leaders who are open to the challenge of the digital revolution. Administering amidst the huge waves of change that swept the bureaucracy during Bulacan’s own technological transformation, necessitated the clearest grasp of the program’s ultimate vision - excellence in public service.

The provincial coffers speak well of the economic miracle that e-Governance made possible. In the 2007 Report of the Commission of Audit on the financial status of all LGUs in the Philippine, Bulacan ranked No. 1 in the Gross Revenue Income and No. 3 in Net Income. The lean and mean bureaucracy that had earned for Bulacan a place in the Hall of Fame of the Galing Pook Awards, the highest and most prestigious awards on LGU governance, lends convincing rationale for our digital adventure.

But, above all these accomplishments are the stripes we earned in learning to manage people and the multicolored interests that come into interplay when change becomes the only alternative and when the only way to go is up.

DO’s and DONTs for a Successful Stint as Little Governor/Little Mayor

“There are not more that five musical notes, yet the combination of these five gives rise to more melodies that can ever be heard. There are not more than five primary colours, yet in combination they produce more hues than can ever be seen. There are not more than five cardinal tastes—sour, acrid, salty, sweet, bitter—yet combination of them yields more flavours than can ever be tasted.”

SUN TZU, The Art of War

Though there is no one style or strategy of management, in many ways, the job of an Administrator is similar to that of an orchestra conductor. With his Chief Executive’s vision-mission as the conductor’s symphony piece, the baton of command of the Administrator is expected to give accurate and appropriate signals to create a harmonious blend of otherwise clashing ideas and activities among fellow department heads.

The wise administrator realizes that he needs everybody to reach the goals. The key is to catalyze the divergent talents of people and department heads to create synergy and results. Much more intricate than harmonizing concerns is ensuring that this unanimity culminates into concrete and sustained improvement in the quality of service that we give our constituents.

Essential DO’s in Administering

I was 27 when I assumed the post of Administrator in the Provincial Government of Bulacan. That was 17 years ago. The lessons of real life could never be taught or learned in school, so I realized. Nearly two decades of being a public manager, political and personal confidant, executive alter-ego and public servant taught me valuable lessons in the career of public administration. And like any career in constant search of personal excellence, my career was a healthy mix of smart risks, trials, errors, laughter and tears and all the wonderful learning’s that come with experience and discovery.

As I have come to learn, there is no absolute formula or stratagem for efficiency. One has to learn to harness a combination one’s multiple intelligences and talents to create a unique brand of administration. There are, however essential must-do’s and hostile territories in the job.

Here are some priceless DO’s and DON’T’s that proved helpful to me in getting the job done:

DO make the life of your Governor/Mayor easier. It is the Administrator’s job to ensure that his Governor or Mayor could perform his job without the unnecessary distractions that come from being both a government executive and a politician.

DO keep your Governor/Mayor well-informed. Being in the frontline of public service, the Administrator has primary access to critical information needed by his Executive to arrive at informed decisions. The Administrator could very well ensure that there is an established information system that allows the unhampered flow of information to the Chief Executive. The Administrator, however, should be able to process information for and easy appreciation of his boss.

DO find ways to educate your Chief Executive on all matters about which his information is limited. However perfect our elected leaders may appear, they, too, need continuous update and education, particularly on administrative work which public administrators share Chief Executives. The key is to find ways to get the information across and in time.

DO memo him about important agreements, instructions, policies, and promises. More than reminding him of his commitments, putting some issues in writing clarifies expectations and understanding. It will also protect you in case he forgets.

DO maintain a constant communication line with your Governor/Mayor. With text and multimedia messaging and emails, there is no excuse for not communicating with your Chief Executive. Yet, the administrator should know the preferred mode of communication of his boss.

DO establish clarity between you and your Governor/Mayor. Clarity means agreeing on what works and what does not and what could be done differently in the dispensation of administrative work. Clarity creates a high level of effective cooperation and avoids unnecessary misunderstanding.

DO understand that the interplay between you and your Governor/Mayor is dynamic and complex. The responsibility of making the relationship work rests upon you. But you have to make him realize that it is his responsibility, too. If you think you cannot do anything about it, then, pack your things. You might be better off elsewhere.

DO learn what upsets and annoys your Chief Executive and minimize those annoyances. Cultivating a good working relationship with your Chief Executive means understanding his personal preferences, especially, if not meeting these preferences would result to unnecessary distractions and a breach in the relationship.

DO learn to take the heat and hold steady. Local governance can be fast-paced and colorful. It can also be traumatic if one does not know how to detach and be objective when the situation calls for level-headedness. Take confrontation and other people’s anger as it really is- an opportunity to learn and prove your mettle as a focused leader in control of the situation.

DO learn to be calm. It is always best to keep your head even when everybody else is losing it. It assures your Chief Executive that he has a composed and level-headed partner in times when he needs one most.

DO compliment and complement. Adapt an attitude of healthy praise and appreciation of your Chief Executive’s and other people’s strengths and good qualities. A good word a day fuels performance and inspires people to greatness.

DO remember that good performance will almost assure your Governor/Mayor reelection and therefore your job as Administrator. A high-performing Administrator ensures that his level of performance translates into a high-performing bureaucracy and a “re-electable” Chief Executive.

DO take every opportunity to make yourself and your achievements visible. As a manager and leader, the administrator should not hide his lamp of achievement, but instead show it as a source of inspiration for others. Don’t expect to please everybody. A wise administrator, however, would know the right time and the appropriate place to shine, without overdoing it.

DO continue to study. Information on the latest and best human technologies are readily available. Studying best practices from other LGUs can help you a lot in taking stock of your own performance and stir your creativity into action. Take time to read books.

DO master the art of internal politics. Administrators work in the realm of politics. Other than the real politics of public trust which should be managed very well, there are organizational politics that you have to contend with. Like in any organization, there are personality clashes- people wanting to get ahead, turf getting in the way of teamwork, intrigues threatening to undermine real work and other issues to manage internal politics like a wise conductor in search of complementation among the different sections of his orchestra.

DO find happiness in being in a position to help a lot of people in many different ways. An Administrator has the opportunity to touch lives and be remembered by people long after he is out of office. Consider it the biggest perk of the job. And you get paid doing it!

DO have a sense of humor. Laugh! It’s essential life-survival skill. It has been said time and again that the people who can laugh at themselves and a time of difficulties live longer, happier lives. A guffaw once in a while keeps the wrinkles away and keeps you positive!

DO find time to relax. Running the bureaucracy can be very demanding and puts us under a lot of pressure. A lot of conflicting and competing demands can be very stressful. Relaxation need not be expensive. Mine is a daily date with myself. Every night, under the canopy of a very hot shower in a comfortable bathtub, I empty my mind with all thoughts. I feel like it is some kind of self-nurturing. It is also the best time to say my daily prayers or enjoy wake-dreaming, some kind of visualizing the things that I want to happen in my life.

Priceless DON’Ts in Administrative Work

Administrators must be tough, clear, decisive, and willing to take risks being disliked or misunderstood. However, there are areas where we must draw the line, especially, when risks are not calculated and the consequences threaten your own lifeline as an administrator.

DON’T pick a fight with your Chief Executive. It is a fight you cannot win. Disagreements and exchange of opinion are good to a certain extent because they help in arriving at well-processed decisions. But, never ever allow discussions to turn into heated disagreements. This is the quickest way to end your term as Administrator.

DON’T hesitate to say No. As an Administrator, you are on-call 24/7, especially to your Chief Executive. But do not take away your time for yourself and your private life. You should, after all, be a model of work-life balance to those you serve and lead. Learn to say “no” when the situation merits that you respectfully decline.

DON’T attempt to push yourself way into the spotlight. It’s your job to give to you’re your Chief Executive all the credit. His is to acknowledge yours in his own sweet time. Learn to be happy that your Governor/Mayor is well-projected. That means you and your team are doing your job.

DON’T surprise him. Make it a point to be vigilant of news and information. Up your antennas for issues that your Chief Executive should be aware of. And get it before he does! Learn to break the news while minimizing the shock value.

DON’T overlook to check whether projects for implementation carry the Governor/Mayor’s personal stamp and that his personality is expressed in them. The Administrator is more than an alter-ego of the Chief Executive. He is, in many ways, an image consultant who ensures that his Boss is best remembered through his projects.

DON’T criticize. Criticism, in whatever form or definition takes away value from people and situations. Help people understand what worked and guide them into seeing what could be done differently. Offer suggestions and learn that art of listening.

DON’T delude yourself into thinking that power emanates exclusively from your organizational authority. “Authority is a skill. An art that can be acquired and cultivated for both ethical and effective use.” You can lead by eliciting fear, but it is always best to develop and use your power of motivation and persuasion. Prove your worth and you will gain the respect of everyone.

DON’T forget…..It all starts with GOD – You are where you are because God put you there for a purpose- His purpose. Faith in the goodness of God and people is the surest way to leading a fruitful and rewarding career as Public Administrator. With this mindset, you start off with confidence and trust in yourself that whatever comes your way shall pass and be overcome.

COPING WITH THE DIRTY WORK Or When People, Papers, Meetings and Pressure Collide

“There are three constants in life... change, choice and principles.”

Stephen R. Covey

Dirty work does not mean work that you totally abhor or a misdeed and dishonor in the service. In public managers’ parlance, it is the hundreds of people you need to talk to, dozens of meetings you have to attend, the tons of paperwork you have to finish and the pressure of multitasking that come with the territory. This, the administrator should learn to live with or to put it more plainly, to survive with dignity and composure.

They say that the true test of a leader is in how he performs under pressure. This, in many ways, is the life of a public administrator. We are not only expected to live with the dirty work, but to thrive under it and to shine when all options seem dim.

Here are a few real-life lessons in the area of people, papers, meetings and pressure.

Your Precious Signature and Initials

Had I known at an early age that my job would be like this, I would have shortened my signature.

This is the stroke of realization that never fails to dawn on me whenever I sign thousands of appointments of contractual public school teachers charged to local funds, piles of vouchers and other official documents; hands throbbing in arthritic-like pain. I could just swear I would fill up a 2-storey building with documents I signed in the past 17 years.

Well, that’s part of the job. Considering the fate of managers who got to the bitter end of being misrepresented or worst, robbed of their identity by forgery, I’d settle for arthritis.

Some governors/mayors have the luxury of having trusted people who act as their “golden hand”—people with talent for copying their signatures and thus, relieving them of the boredom and inconvenience that comes with paperwork. Unfortunately, “golden hands” are a big no-no for administrators.

Besides the fact that “human stamp pads” are prone to abuse, administrators also act as safety barriers that protect the interests of the chief executive and the integrity of public service. We are expected to know everything about every single transaction the LGU and the chief executive enters into. And for a very good reason—when an official document backfires, the administrator gets the flak because it bears your signature and/or your initials.

But just how can public managers, whose time and attention is so precious, make signature sessions easier, faster and safer?

The best way to make sure that you affix your signature only in documents that have been thoroughly screened for consistency and legality is to develop your own trusted staff. These are people trained and trusted enough to give you “for signature” documents that had passed the necessary processes and scrutiny, thus, saving you precious time, you could otherwise spend on scrutinizing it yourself.

Establish a system that would set parameters for complete staff work and classify your documents as to what your staff could analyze and recommend for your signature, and what only you could decide on.

Short and Sweet Meetings

Conduct short, focused and well-directed meetings.

Experience has taught me that in this job your “meeting request list” and invitation for meetings can get so long. Your office should have a small meeting table and an adjacent conference room. This way, you can manage and attend to two meetings at the same time. Remember: your time is precious. Sometimes, all you have to do is start off one meeting by setting its direction and clarifying its objectives, then return when it’s decision time. In between, you can sign documents or even make some phone calls.

But, what about meetings that drag on and you’re the only person who can settle the score? Management guru Stephen R. Covey stresses on the essential benchmark for a successful agreement to end meetings—win-win or no deal. Make it a habit to see through the multiple interests and opinion of people to identify that sweet spot of “smart compromise” and balance. Not to forget of course is to consider what is legally acceptable. In the end, it should be your institution’s mission and values that a decision should serve.

It’s physically impossible to attend to all invitations for meeting. Choose strategically and attend only those that need your personal presence or those that constitute your top priorities. Send an able staff to the other meetings instead.

I am reminded of a story of Dr. Alex Brillantes, Dean of the UP National College of Public Administration, about one of his colleagues in government who said in jest that at the end of the road, he wants his epitaph to read D.O.M. or Died of Meetings. Indeed, the stark reality in a public administrator’s life is the overabundance of meetings.

People, people and more people

In my early years as administrator, I was accessible to all people. However, I soon realized that if I meet people everyday, I would eventually miss out on the more important concerns.

Talking to people is just one of the many things an administrator must attend to. If possible, delegate this job to those who you think have the gift of gab and passion for people. Attend only to those clients your people cannot handle. However, this also depends on the size or expanse of your locality. If your LGU is small, then this job is manageable.

It may be a different situation when you have plans of getting into politics. You may want to spend more time with the people and provide that personalized style of management that normally gets votes. Generally, however, you could use more of your time getting results that really matter in the execution of your administration functions.

Putting First Things First: Principled Mastery of Time

Covey, who is one of the most prolific writers on management and change in the classic The 7 Habits of Highly-Effective People talks of the dictum, “Putting first things first.” He says that the key to prioritizing is to “organize and execute around priorities”.

But how exactly do we define what our priorities are? Are these the urgent “stick-ons” that stare us blankly from our to-do board? Or the daily commitments that jump out of our handy calendar, barely a minute before deadline?

Covey observed that in our daily dealings, the urgent matters are usually quite visible. And they press on us to attend to them. But so often, they are unimportant.

Importance, according to Covey, has something to do with results. To quote him, “If something is important, it contributes to your mission, your values and your high-priority goals”. Pressure demands that we react to urgent matters. On the other hand, important matters that are not urgent require more initiative, more pro-activity.

Look at the non-urgent, but important task of cleaning up your real property tax base through computerization for example. It may not seem urgent at the moment but consider the tremendous boost to long-term revenues if your real property records are spic and span and computerized. Bulacan did. And the provincial government continues to benefit from increased revenues to this day.

At an internal level, you may consider going for that long-delayed teambuilding activity for your staff or fellow department heads, which could result to higher levels of efficiency and teamwork. How about that repeatedly postponed visit to another LGU to see in action a best practice which you have been wanting to replicate in your LGU?

These are just some of the important, high-leverage activities that we tend to put off for another day, until problems catch up on us.

The key, Covey says, is “not to prioritize what is in your schedule but to schedule your priorities”.

Covey says that principle-centered leadership and personal management builds on what is “important” because this is the only way to lessen if not eliminate now what could become crises and pressing problems tomorrow. Again, a timeless, practical lesson surfaces—“what you put off today could just come creeping around later”.

Role-Driven Schedule

Other than the daily to-do list, I adhered with the Covey discipline of jotting down and processing my “to-do list” on a weekly basis. This allows me to keep track of results through a “shortlist” of priorities. But how does this differ from the regular weekly tab of commitments and deadlines?

Following Covey’s model, I first define my “declaration of my highest, principled goals”. From this definition comes the different roles I choose to play in furtherance of these goals. This may be as a coach to my staff in implementing important measures in the organization, confidante and counsel to fellow department heads in pursuing priority concerns of the province, alter ego to my governor, and wife, mother, daughter, book writer, and a Catholic. These roles, then serve as the framework and guideline of my professional and personal timetable for the week.

The amazing thing about a role-defined timetable is that it is easier to arrive at a real work-life balance. The once rigid, day-to-day grind becomes more flexible as I came to realize that I am using “a compass pin that gravitates to relationships and principles” instead of “a roadmap of daily milestones that point only to the end of another day”.

One-at-a-time Doesn’t Work all the time

Just like two heads are better than one, two phones always beats one. Two service providers, one for each phone do not only make for a more organized contact list. It also provides you more flexibility and reliability in case one service provider conks out.

The flexibility of two cellular phones is important because the job of an administrator requires you to attend to multiple tasks and situations. And in many cases, all at the same time!

The key to keeping your focus is to “compartmentalize” your mind so you can process different situations simultaneously. There are situations that you just cannot attend to one after the other.

Take for example the classic work-family dilemma when demands in the office just happen to come when emergencies at home are at their peak. Or it could be multiple crises situations at work, when a problem at the local hospital occurs with a commotion in the jail in progress and distress call from a friend whose son figured in a vehicular accident.

These are situations when your cell phones and your telephones come in handy. A simple call to comfort your sick child can sometimes put everything in its place instantly, giving you precious peace of mind and composure to get back to work. The miracle of telecommunications is in the pace and speed solutions to multiple problems can be dispensed.

I know of a friend who puts off her cellular phone when she gets to the office because she said, she doesn’t want to be rattled by multiple demands. It all really depends on your work style and how you believe you could be more effective. I prefer putting it on silent mode instead so I can just check on it once in a while and choose what concerns I can respond to immediately.

Delegation

The 7 Days to Powerful Teams booklet by Gary Yardley and Jan Kelly says, “delegation is a testament to our knowledge and faith in people”. It takes a lot of trust in your people and a keen familiarity with what they can do to be able to delegate successfully and promote co-ownership and commitment to results in your team.

With the volume of workload an administrator handles and the increasing demand for quality performance, we have to hand over some responsibilities to ensure that the job gets done in time. We have to consider, however a few factors.

Consider first the work to be delegated. Ask yourself, “What are the benefits if I delegate this? What else could I attend to after I delegate this?” Take a good look at the person(s) receiving your delegation. What skills or attributes are needed to get the job done? Who has these abilities? What do they need to get the job done? How would they benefit from the job?

Also, consider the time and manner of delegation. When is the best time to delegate? How do we transfer, motivate, support and guide? How do we reward? How do we make them accountable to results?

Work Up the Staff

The administrator’s job requires both “thoroughness” and urgency. Sometimes these two requisites are at loggerheads. You do not have the luxury of time to process, all by yourself, data to help you arrive at quick and right decisions. Here is where complete staff work helps you.

Train your people to be thorough with their work, especially, with documents that ultimately make it to your desk.

In a typical government office, you may lack people with appropriate skills at the onset, to do thorough documentation, research, analysis of issues and recommendations. Training people requires a level of strict compliance with a standard that only you can set. Make it a point to teach your staff how to team-up with each other to produce end documents that make your decision-making easier and more informed.

Survival Tips for the Worn-Out

Nourish Your Body and Mind

If possible have a small refrigerator in your office where you can store juices and other food stuff to get you through the days when you can’t leave the office for a bite. We need lots of fluids to last an exhausting day. It also helps to keep a fruit or a chocolate bar handy to perk you up when energy levels need a little boost.

Keep your favorite music ready to lighten up your room when the air gets too thick for comfort. Easy, soft music helps you get back to your calm and objective mood. But never let a good tune distract you from being alert and analytical.

Learn to do some stretching whether you are sitting down or standing up. Remember those neat exercises they teach on airplanes? Keep the blood flowing even when you are stationary. It aids the brain in processing the endless flow of data.

Buy a footrest. There are units designed with pressure exercisers and foot rollers. Instead of fidgeting during tense, all-day meetings, you could rest your bare foot on these things and get the relaxation you need any time.

Keep a Reminder of Happy Thoughts Nearby

In our 5S Guidelines for Housekeeping, display of photo or any memorabilia on top of the table would mean a demerit in points. So I put the picture of my family in the wall instead.

In my office wall hang a calendar picture of my 3 boys and my husband, beaming with smiles at me when I take my seat to begin the day’s work. They smile at me throughout the day, no matter how toxic the day becomes; reassuring me every moment that there is a family I can come home to when the long day ends. After all, they are the primary reasons for all my hard work; a constant reminder to me when I feel a “burn out” coming that there are people who need me. People who love me and who I love most.

Others may not prefer “people pictures”. If it’s your pet cat or dog that keeps you smiling throughout the day, then by all means, hang it in there! The point is, keep the people and things that make you tick within glancing distance. Many times, your job does not spare you a moment for yourself and the people who matter to you. Keeping them nearby provides you re-energizing moments with them. Or your drawer would also be a fine alternative.

See the Whole Picture from the Balcony

When we are caught up with all the work and action, it is normal to feel unity with our co-workers and team mates, to be with the flow and momentum. However, as an administrator, we cannot lose sight of the bigger picture.

Heifitz and Linsky in their landmark book Leadership on the Line, talks about detachment or “returning to the balcony once in a while to see what is going on down on the dancefloor”. This very graphical metaphor of a busy, swirling ballroom dance could compare to the real-life commotion of work where, as a team member, a leader is also expected to join the action on the field. At this level, we may get lost in the symphony of activities, and lose sight of the higher objective.

The authors advise that, though leaders should be an integral part of the action, we should regularly return to the balcony view of things, where the vantage point is more expansive.

Practice the 3 Rs: Read, Read and Read!

Management books are in abundance both in bookstores and on-line. With the Internet, you can easily track the latest works of best-selling authors and management experts. Even the classics continue to be quoted and used as reference materials in more recent publications.

A good way to start the habit of the 3 Rs is by reading Steven Covey’s 7 Habits of Highly-Effective People and The 8^th Habit and Heifitz and Marty Linsky’s Leadership on the Line (Staying Alive through the Dangers of Leading).

If you have already read these books some years back, it would be good to go back to their timeless lessons, and reflect on them from the perspective of your new skills, knowledge and experiences.

RUNNING A BUREAUCRACY

TABLE OF CONTENTS

INTRODUCTION

1. Bureaucracy in the Philippines
2. The Local Government Code of 1991

I. The Administrator and the Good Governance Indicators for LGUs

A. Qualifications/ Functions/ Powers

B. The Office of the Administrator

C. Monitoring Good Governance Indicators

D. ESSAYS:

“The LGU Administrators in the Philippines: A Profile”

“The Do’s and Don’ts for a Successful Stint as “Little Governor/Little Mayor”

II. Administrative Management

A. Complete Staff Work (CSW)

B. Sanggunian Resolutions and Ordinances

C. Issuances of Executive Order and Memorandum

D. Department Heads Meeting and Clustering of Departments

E.ESSAY:

“Coping with the Dirty Work of the Job (Or When People, Papers and Pressures Collide)

III. Fiscal Administration and the Planning Process

A. Functions of the Local Officials in the Local Fiscal Administration

B. The Local Funds

C. Sources of Local Funds

D. The Budget Process

E. The Basic Principle of Government Accounting and the New Government Accounting System

F. The Planning Process and the Annual Investment Plan

F. ESSAY:

“Revenue Generation Strategies”

IV. The Procurement Sytem and Flow of Disbursement Documents

A. The Procuremen System

A. Processing of Financial Documents on Procurement

B. Matrix of All Kinds of Disbursement Documents for Signature/Initial

C. Grant of Cash Advances for Special Projects

D ESSAY:

“The E-Procurement for Drugs and Medicines”.

V. Organization and Human Resource Development and Management

A. Framework for Organizational Development in LGUs?

1. Developing Local Government Structure

2. Strategic Management in Local Government

3. Culture in Local Government

4. Developing work Processes in Local Government

B. Effective Human Resource Development and Management Program

1. Human Resource Planning

2. Recruitment and Selection

3. Performance Evaluation

4. Human Resource Development

5. Career Development

6. Incentives and Awards System

7. Grievance Committee

C. ESSAYS:

“Reorganization:Towards a More Dynamic and Responsive Provincial Government Organizational Structure (1988-1997)”

“Reinventing Public Service (1998-2007)”

VI. Understanding the Procedures of the Commission on Audit (COA) and the Internal Audit and Control Functions of LGUs

1. The Mandate of the COA
2. Financial Audit
3. The Risk-Based Audit (RBA) Approach
4. RBA Methodology
5. Audit Reporting System
6. Audit Team Composition

G. Compliance with COA’s Audit Observation Memorandum (AOM)

H. Internal Audit Function of LGUs

I.. ESSAY :

PAGC-WB’s Special Concern on Strengthening Internal Audit Units of LGUs.”: “

VII. Disaster Preparedness and Crisis Management

1. Standard of a Disaster Prepared LGUs
2. Contingency Planning
3. Declaration of suspension of classes
4. Declaration of a state of calamity
5. Allocation and utilization of the 5% Calamity Fund
6. Civil Defense Deputization Program
7. ESSAY :

“ GO-NGO Partnership on Disaster Management (The Bocaue Pagoda Tragedy of 1993)”

VIII. Social, Economic and Environmental Governance Concerns

A. Health and Nutrition

B. Education

C. Housing and Basic Utilities

D. Peace and Security

E. Children

F. Agriculture and Fishery Development

G. Entrepreneurship, Business and Industry Promotion

H. Natural Resources Management

I. Waste Management

J. ESSAYS :

“The Five Pillars of Justice”

“Cooperatives in Bulacan”

IX. Managing Special Events and Press Relations

A. Protocol Management

B. Necrological Service

C. Foreign Trade Promotions and Sister City Tie Ups

D. Press Relations

E. ESSAY :

“ LINGGO NG BULACAN Singkaban Fiesta, Two Decades of Celebrating Bulacan’s Best”

X. Global Management Practices in the Local Setting

A. Jumpstarting e-governance in the LGUs

B. Citizens Feedback Survey: Towards a Constituent Responsive Governance

C. Satellite-based GIS Project: Mapping Tax, Services and People

D. Gov. Josie dela Cruz, Team Bulacan and Maxwell’s The Qualities of a Dream Team Coach

F. The Kennedy School of Government Paradigm on Local Governance: Lessons Learned

ANNEXES

A. “Devolution in Bulacan, Meeting the Challenges, Solving the Problems”

B. “Reflections on Leadership Change, Reforms, and Adaptability: The First Six Months”

REORGANIZATION: TOWARDS A MORE DYNAMIC and RESPONSIVE PROVINCIAL GOVERNMENT ORGANIZATIONAL STRUCTURE

By Ma. Gladys Sta. Rita

I. INTRODUCTION

Organizations inevitably change because they are open systems in constant interaction

with their environment. (Kast and Rozenweig, 1972 : 563). This means organizations have to

adopt to the changing conditions of its working environ or risk becoming inefficient and consequently obsolete.

The passage of the Local Government Code of 1991 dramatically changed the environment of a lot of public organizations. Devotion of about 68,790 personnel to77 provinces, 60 cities and 1,544 municipalities all over the country had tremendous effect on

LGU’s personnel configuration and local officials such as environmental protection called for some changes in the organization.

On top of this, fast-faced global changes call for the used of state-of-the-art technologies which can render a number of positions in public organizations irrelevant.

Also, change in LGU leadership, which is not uncommon because of frequent elections often result into modification of goals and priorities. This, in turn could trigger changes in the structure and staffing pattern of organizations.

Situations enumerated above call for organizational change which is important for public organizations to continually fulfill its obligation of serving the people in the most effective, efficient and accountable manner. These scenarios necessitate organizational development (OD), reorganization or maybe reengineering; depending on what term you are comfortable with or framework of analysis and approach you want to use.

II. ORGANIZATIONAL DEVELOPMENT and REENGINEERING DEFINED

Organizational Development is a process of planned organizational change. According to Stoner and Freeman (Cabo ; 1997 : 97), OD is a “long term and, oftentimes, complicated effort to bring the organization to a higher level of functioning and, at the same time, improve the performance and sense of satisfaction of the members of organizations”. French and Bell (1978 : 14) defined OD as “ a long-ranged effort to improve organization problem solving and renewal process, particularly thru a more effective and collaborative management of organization culture – with special emphasis on the culture of formal work terms – with the assistance of change agent, or catalyst, and the use of the theory and technology of applied behavioral science, including action research”. While OD can achieve structural, it’s main focus is on changing people and organizational culture.

Kast and Rozenweig (1979 : 573) outlined the basic steps involved in OD as follows:

1) problem sensing interviews, questionnaires, or group meetings

2) prioritizing the issues in terms of factors such as importance/urgency/solvability

3) refinement of problem statements and further diagnosis

4) generation and evaluation of alternative solutions or tentative courses of action

5) refinement of action steps in terms of feasibility

6) implementations

7) follow-up to check actual programs against anticipated results

Reengineering is another concept aimed at organizational change. It is defined by Hammer and Champy as a “fundamental rethinking and radical design of business process to achieve dramatic improvements in critical, contemporary measures of performance such as cost, quality, service and speed”. (1993:32) Reengineering “focuses on achieving improvement by radically redesigning the way a process operates without regard to how things were done previously.” Reengineering often involves sensitive ‘structure change, job redesign and sometimes job elimination”. (R. Chang, 1944:55).

During the administration of Pres. Fidel V. Ramos, government reengineering program was a priority program. According to a document produce by the Presidential Committee on Streamlining the Bureaucracy (1993 : 1), reengineering of the bureaucracy “establishes a new paradigm of governance that seeks to refocus the role and scope of government, and accordingly restructure the bureaucracy”, The objective is to evolve an “ efficient, focused, and innovative bureaucracy”.

The reengineering proponents in the country headed by then Secretary Salvador Enriquez, were tired of “plethora of ideas on how to streamline the bureaucracy and make government more effective”. According to them, the national government’s “ experience with past reorganizations tells us that mere moving and splitting of boxes generated paradoxical effects – the bureaucracy expanded further in terms of number of agencies and manpower, and the problem of duplication and overlapping persisted.” (PCSB,1993 : 16-17)

The reengineering disciples offer a Framework of Governance guided by the following fundamental principles (op.cit.,pp 17-26):

1. Principle of Frugality and Prioritization

The scope of government shall be within available resources and its activities accordingly prioritized.

2. Principle of Steering

The role of the national government in the sectors shall be o steer rather than to row.

(Note: The concept was lifted from Osborne and Gaebler’s

Reinventing Government which advocates that the governments

role will have to be “ more as a catalyst and facilitator; defining

problems and then assembling resources for others to use in a

addressing those problems”. Steering means more on policy

decisions and less on rowing or service delivery. (1993 : 27,35)

3. Principle of Compart mentalization

Sectoral activities shall be properly compartmentalized and accordingly appropriated between the government and the private sector. Government activities shall be properly distributed among levels of government, corporation and local government units.

For simplicity, the term REORGANIZATION will be used to mean changes in the

organizational structure of LGU’s. The concepts of organizational development

and reengineering were presented because processes, concepts and approaches of reorganization can be derived from both of them. Bottom line objectives, however, are essentially the same.

III. LEGAL MANDATE of LGU REORGANIZATION

The Local Government Code authorizes LGUs to make changes in their organizational structure to suit their new roles and meet new responsibilities vested upon them.

Following are provisions of the LGC on this:

· There shall be established in every local government unit van accountable, efficient, and dynamic organizational structure and operating mechanism that will meet the priority needs and service requirements of its communities. (LGC, Section 3 (b);

· LGUs shall have the power and authority to establish an organization that shall be responsible for the efficient and effective implementation of their development plans, programs, objectives and priorities. (LGC, Section 18);

· Every LGU shall design and implement its own organizational structure and staffing pattern taking into consideration its service requirements and financial capability, subject to the minimum standards and guidelines prescribed by the Civil Service Commission (LGC, Section 76)

There are however limitations that must be considered in the implementation of government reorganizations. First is that the total appropriations for the personnel services of a local government unit must fall within the budgetary ceilings provided in the code (Sec. 325-9, LGC). Second, Sec. 468 (I-viii) of the LGC stipulates that positions and the salaries, wages and allowances of officials and employees hve to be determined by the Sangguniang Panlalawigan (in the case of province) and so, any action to reorganize the structure or alter the staffing pattern of the LGU shall have to be covered by an enabling ordinance from the Sanggunian concerned. (Section 447,458,468, LGC). And third, the protection of the security

of tenure of Civil Service officers and employees as mandated in RA6656.

The last limitation, however, have some qualifications because there are valid causes for separation of employees to a bonafide reorganization as follows:

1) A position has been abolished or rendered redundant

2) Positions are merged, divided or consolidated to meet the exigencies of the services.

3) Causes allowed by the Civil Service Law. (Sec. 2 RA 6656; Sec II Rule Implementing 6656)

IV. REORGANIZING THE BULACAN PROVINCIAL GOVERNMENT

BUREAUCRACY

There were three reorganization made in the 12-year administration of former Governor Roberto M. Pagdanganan. Only two were implemented those in 1989 and 1997. The 1993 organizational and management study and proposal were completed but were not implemented due to budgetary constraint and political considerations. Upon assumption in office, Gov. Josefina M. dela Cruz ordered the 1997 “ reorganizations review” in time for the planned May 1999 reorganization with the end in view of a more streamline, dynamic and responsive provincial government structure.

Reorganization started with a firm decision and political will of the Chief Executive to make necessary changes in the organizational structure and staffing pattern of the Provincial Government. Approval of the Sangguniang Panlalawigan to reorganize was sought and was given. In preparation, the Governor established a Management Study Group (MSG). There were no outside consultants. No SGV or PHILPSYCHOR were tapped for this important undertaking. Only the best and the brightest among the employees were picked as member plus the HRM Officer who also served as the head of the Secretariat. The Provincial Administrator chaired the group. These eight people were given financial incentives to do the additional job. It was only in 1988 when outside consultants were utilized but services were more on health organizational structure concerns.

A survey was designed and was administered in all departments. This survey hoped to capture perceived in offices, actual workload of employees and departments, their recommendations, among others. The Department Heads in consultation with their employees were asked to submit heir proposals. The result of the survey and department Heads’ recommendations were studied vis-à-vis the functions and accomplishments of the offices. In the case of the hospitals, standard personnel requirement set by the Department of Health were considered.

Several instruments were used. Interviews were conducted in workplaces to fully analyze jobs. As required in job analysis, the committee members looked with clinical eyes “at what the employees does how he does it and why he does it, the skills involved, the supervision required and the existing working conditions” (Sison, 1991 : 92)Taylor’s time and motion study, supported by historical data, were conducted in areas where it was necessary for example to determine how many employees were needed to process so much number of vouchers per day.

All these time, consultations with the Governor were made in several occasions especially in critical issues in some offices. Side by side with the study, a series of dialogue with each office presided by the Governor with the assistance of the Provincial Administrator

and all members of the MSG were conducted

The study was completed after (14) months on the average. Recommended policies and proposed organizational structure and staffing pattern were submitted to the Governor for approval. The Governor then issued an Executive Order creating a Local Reorganization Committee (LRC). The composition was as follows:

Chairman : Provincial Administrator

Members : Provincial Budget Officer

Human Resource Management Officer

Members : Chairman, Committee on Appropriation of the Sangguiang Panlalwigan

Chairman, Committee on Good Government of the Sangguniang

Panlalawigan.

Secretariat : HRMO

The Local Reorganization Committee then reviewed the organizational and management reports prepared by the MSG. Policies such as “ There should be no first degree relatives in one office” or “ All Assistant Department Head positions will be abolished” or “

There is mandatory 5% reduction in all plantilla of all Departments” among others were subjected to further scrutiny and deliberations.

After conducting their own study and validations of the MSG study, the LRC prepared their final report. Based on these findings, changes in the structure such as abolition, merging, creation of new offices were made.

After the Governor’s approval of the LRC’s recommendations the proposal was submitted to the Sangguniang Panlalawigan for their adaption. It was now ready for implementation.

The Governor then issued another Executive Order which created the Provincial Placement Committee and the Appeals Committee on Reorganization. Membership of the two groups were as follows:

Provincial Placement Committee Appeals Committee on Reorganization

Chairman : Provincial Administrator Provincial Attorney

Members : HRM Officer HRMO Representative

Department Head Concerned (3) Employees Representative

Employees Representative (1^st level)

Employees Representative (2^nd level)

Employee’s Assn. Representative

In the Placement Committee, each and every employee was assessed according to skills, career aspiration, strength and weaknesses, potentials and possibility for advancement. The evaluation instruments followed the requirements of the Civil Service Commission but was revised a bit to include specific requirements of the province.

Employee selection was a critical part to the reorganization. “ Finding the right man for a job and finding the right job for a man who is available are essential to sound employee selection and placement.” (Sison, 1991: 120), Wrong placement of employees can render a beautiful and well – intentioned structure inutile.

Those who were not happy with the result of the employees placement fields complaints at the Appeals Committee Service Commission.

IV. HIGHLIGHT of the 1997 REORGANIZATION of the PROVINCIAL

GOVERNMENT of Bulacan

With the implementaton of LGC, a total of 813 employees from health, agriculture, environment and social services were devolved to the province, increasing total workforce by

60%, from 1,350 to 2,163.

Following are the highlights of the 1997 reorganized structure of the provincial government:

a) Health

Ironically, the number of plantilla position which was devolved at 715 even increased to 756 (plus 21 items in organic health offices like Physical Therapy Center, etc.). Based on the MSG study, hospitals in the province were undermanned on some important services but overmanned on administrative services. The new structure have a reduced administrative plantilla positions and more for nursing and medical services. Positions for computer operators were created in all hospitals in preparation for the computerization of hospital records, inventory and supplies which are essential for control and monitoring. All rural health midwife items were abolished since the function was devolved not to the province but the municipalities. Item holders either absorbed by the municipalities

or transferred to hospitals. Other resigned.

Organic health provincial offices like the Children and Maternity Hospital (later closed) and the Bulacan Physical Therapy and Rehabilitation Center and the Bulacan Crime Laboratory were absorbed in the new health organizational structure.

(b) Provincial Treasurer’s Office and Accounting Office

These two offices used to be together in one department. LGC required the separation of these two offices.

As stipulated in the Code, internal control is a function of the Accounting Department. And so, the Internal Control Division which was previously under the Office of the Provincial Administrator was transferred to Accounting Department.

Three(3) cashier positions were abolished due to the computerization of employees salaries and the use of ATM in salary withdrawals.

(c) Agriculture

The devolved Department of Agriculture prevailed over the organic agriculture office. The Staff of the latter were either absorbed in the new agriculture office or got other positions in other offices like the Coop office and the Provincial Community Management Department, now named Provincial Social Welfare Development Office.

The devolved Chief of the Department of Agriculture assumed the Department Head of the new Provincial Agriculture Office. The organic Provincial Agriculturist Office was already abolished in 1989 reorganization so the conflict was avoided.

The LGC provided for a mandatory Provincial Veterinarian position. The position was created as such but not in a separate office. The Provincial Veterinarian was given an Assistant Department Head level under the Provincial Agriculture Office. The province felt that services pertaining to livestock, crops and fishery should all together be in the Agriculture Office. This decision created a stir and was vehemently opposed by the National Association of Provincial Veterinarians. They were afraid other provinces will follow suit.

(d) Environment

The province created a huge Provincial Environment and Natural Resource Office (PENRO) with sixty (60) plantilla positions. The province was somewhat overwhelmed at first with the devolved environmental management and regulatory functions.

(e) Social Welfare

Before devolution, there was a Provincial Community Management Department (PCMD) which took care of the province’s social services especially nutrition and population program. After the reorganization, this was converted into the Provincial into the Provincial Social Welfare Development Office (PSWDO) with enlarged functions including services to the disabled, senior citizens, etc.

(f) Some innovations/changes

· In 1989, the province created a department called Provincial Economic Enterprise Department (PEED) which took over all the revenue generating offices in the province such as the slaughterhouse, the Convention Center, Ice plant and the trade house were PRIVATIZED

· The province created a Management Information System Office (MIS). With a new focus on increasing locally generated revenues, the office is now handling the computerization of our Real Property Tax Administration. This is on top of the Personnel Management Information System (PMIS) already in place and the maintenance of our website at www.bulacan.gov.ph.

· One of the major changes in the reorganization was the elevation of the Human Resource Management Office (HRMO) into a full department. This was in recognition of the fact that the employees of the Capitol are now the biggest single resource of the provincial government. The maximization of this resource thru improved quality of service delivery became a primordial concern of the province.

IV. HIGHLIGHTS of the 1998 REORGANIZATION DUE FOR IMPLEMENTATION

THIS YEAR.

The on-going reorganization is scheduled to be implemented on June 1999. The organizational study of all departments of the Provincial Government has been completed except the Provincial Health Office and it’s nine district hospitals. In fact, a lot of departments are already on their interim set-up meaning they are already operating on a structure as proposed. This was a management decision to “test” the new organizational set-up of some offices.

It is expected that the organization will be streamline. As a policy, all departments were given mandatory requirements to cut their plantilla position by 5%. To date, there are already 36 identified permanent employees who will not be accommodated.

Until it is approved by the Sangguniang Panlalawigan, it is possible that minor changes will still have to be made.

Following are the highlights of the proposal:

(a) Merging of PTO and Assessors Office

These are two big offices merged into one. The importance of Real Property Tax (RPT) as the second largest source of the province’s revenue triggered this move. At present, locally generated revenue, the bulk of which is RPT, is only 30% of the total income. IRA is 70%. After two years, the target is a 50:50 ratio between IRA and locally generated revenues. The Provincial Treasurer’s Office and the Assessors Office will now have to work hard together to attain this target.

The computerization of RPT administration which is on-going is also one of the

reasons for the merger.

(b) Upgrading of Management Information System Office to Semi-Department

level.

The office started as a small division under the Office of the Provincial Administrator . Maximum of Information Technology is a priority concern of the provincial administrator. All the support was given to this group as emphasized in its upgrade.

(c) Elevation of the Provincial Youth and Sport Division into Provincial

Youth, Sports and Employment Department.

This is a realization of the promise made by the Governor long before, when she was still Vice Governor. Youth development and employment generation and programs

she strongly believes in.

(d) Creation of a Business Assistance and Promotion Office under the Office of

the Governor.

A four-man team was specifically given assignments to assist investors and businessmen.

(e) Downsizing of the Environment and Natural Resource Office (ENRO)

with sixty (60) plantilla position into half. The previous five division were trimmed down

to two.

(f) The Provincial Disaster Coordination Office, formly under the Provincial

Social Welfare Development Office was transferred to the Office of the Governor.

Merged into this office are the Firefighting Unit and Communication Section.

The Firefighting Unit was reduced into half because the function is not a mandate of a province but that of the municipal and national governments. Due to the computerization of the communication systems, several radio and telephone operator positions were abolished.

(g) The Civil Security with 127 people under it was moved to the General Services Office in the 1997 reorganization through the Code mandates that the said office should be under the Office of the Governor. We tried to follow but the province realized that through the code states it does not necessarily follow that it would be effective under the office.

(h) Abolition of all Assistant Department Head position except Assistant Provincial Treasurer.

VII. CONCLUSION

Lgus should reorganize to be able to adopt and cope with changes in its environment. Innovations geard at improving the organizational culture while enhancing its capability to convert the challenges of change into a catalyst for efficiency will inevitably bring positive results. Since no organizational is exempted from change there is no alternative therefore but to meet head-on with the prospect of personnel movement, work reorientation and redefinition of mission.

The Bulacan Experience asserts that no meaningful reorganization can be achieved without the support and political will of the Chief Executive. The Governors and Mayors are primary change agents who will make the biggest difference. With the authority and political ascendancy, they are in the best position to give the direction of the reorganization so that the bottom line objectives of a dynamic, effective, efficient and responsive organizational structure is achieved.

The reorganization experience of Bulacan also taught us that in the process of evolving a bureaucracy that is demand-driven and pro-active, sacrifices are necessary and inevitable. That in moving the once unshakable pillars of tradition we can unearth the very basic foundations of sound government service-dynamism, flexibility, creativity and commitment to the spirit of public trust.

R E F E R E N C E S

Cabo, Wilhelmina. Theory and Practice of Public Administration.

University of the Philippines Open University, 1997.

Chang, R. Improve Processes, Reengineer them or Both 1994

Enriquez, Salvador, Jr., Reengineering the Bureaucracy for Better Governance.

Presidential Committee on Streamlining the Bureaucracy, July 1994.

French, Wendell and Cecil H. Bell, Jr., Organizational Development, 2^nd ed.,

Prentice-Hall, Inc., Englewood Cliffs,N.J., 1978.

Guidebook on LGU Reorganization. Regional Committee on Devolution

DBM, SC, DILG, LGU, Region III, 1994.

Halachmi, A. “Reengineering and Public Management : Some Issues and

Considerations”. International Review of Administrative Science, London, May 1995.

Hammer, M. and J. Champy. Reengineering the Corporation. 1993.

Kast F.E and Rozenweig E. Organization and Management Mc Graw-Hill Inc.,

1979.

Local Government Code of 1991

Osborne, David and Ted Gaebler. Reinventing Government : How the

Entrepreneurial Spirit is Transforming the Public Sector. NY, 1993.

Primer on the Reengineering of the Bureaucracy.

Presidential Committee on Streamlining the Bureaucracy, 1994.

Sison, Perfecto S., Personnel Human Resources Management. 6^th ed, 1991.

Rex Book Store.

Tapales, Proserpina D. et. al. Modern Management in Philippine Local

Government. German Foundation for International Development and Local

Government Center, 1996

DISASTER PREPAREDNESS AND CRISIS MANAGEMENT

A. Whose responsibility is disaster management?

PD 1566 states that the responsibility rests on the Provincial Governor, City Mayor, Municipal Mayors (Barangay Chairmen) each according to his area of responsibility.

B. What are the standards of a Disaster Prepared LGU?

1. An approved Contingency Plan
2. Organized and functioning Local Disaster Coordinating Council (LDCC) which meets regularly, with organized emergency teams with basic tools and equipment and has an operating facility.
3. Hazard identification, Mapping and Assessment – Hazard maps and related information that are properly disseminated to decision makers, general public and communities.
4. Conduct of Drills and Simulation Exercises – Earthquake and fire drills being conducted through schools, offices and private companies.
5. Training and Education of local officials, deputized coordinators and volunteers including the private sector and the public on simple mitigation measures to reduce loss and injury.
6. Early Warning System – Timely and rapid dissemination of warnings to threatened communities.
7. Networking/Linkages – Coordination and partnership with NGO’s and civic organizations
8. Disaster Management Unit in the LGU.

C. What is the Contingency Plan?

The plan provides a blueprint to effectively mobilize action, resources and emergency responses, generates commitment among LGU’s, agencies and private sector to act in coordinated manner before occurrence, during and after any calamity or natural and man-made disaster. It is the output of contingency planning which is a “forward planning process in a state of uncertainty, in which scenario and objectives are agreed, managerial and technical and actions defined, and potential response system put in place in order to prevent, or better respond to an emergency or critical situation.”

The province may shepherd the preparation of each municipality in the preparation of their comprehensive contingency plan through a workshop. The National Disaster and Coordinating Council (NDCC) - Office of Civil Defense (OCD) provides technical assistance on these activities. The manual “Contingency Planning for Emergencies” of the NDCC-OCD will guide you the step-by-step procedure of conducting this workshop.

D. When do we say an event will qualify for a declaration of a state of calamity?

National Disaster Coordinating Council (NDCC) Memorandum Order No. 4 of March 04, 1998 says that:

1. At least 20% of the population are affected and in need of emergency assistance or their dwelling units have been destroyed.

2. A great number or at least 40% of the means of livelihood such as bancas, fishing boat, vehicles and the like are destroyed.

3. Major roads and bridges are destroyed and impassable for at least a week, this disrupting the flow of transport and commerce

4. Widespread destruction of fishponds, crops, poultry and livestock and other agricultural products.

5. Epidemic

E. Why is it necessary to declare a state of calamity?

To facilitate relief and rehabilitation efforts and to carry out immediate remedial measures in all affected areas.

Also, it is only when an LGU is declared a calamity area that the 5% calamity fund can be fully and easily utilized.

F. What is the 5% Calamity Fund and how to utilize it?

R.A. 8185 mandates LGU’s to set aside 5% of the revenue from regular sources as mandatory continuing appropriation for relief, rehabilitation and reconstruction in connection with calamities which may occur during the year.

The Rules and Regulations Implementing RA 8185 and National Disaster Coordinating Council (NDCC) Memorandum Order No. 2, Series of 1999 provide for the following:

1. Upon the declaration of a state of calamity, the Local Budget Officer shall release the Allotment from the 5% calamity fund within 24 hours from the occurrence of the calamity. Funds maybe released provided the following requirements are present:

a. Approved Disbursement Voucher

b. Sanggunian Resolution containing the calamity area declaration

c. Local Disaster Coordinating Council reports on damages.

2. The Local Chief Executive may already draw cash advances from the local General Fund pending the passage of the Sanggunian Resolution on the declaration of state of calamity provided the cash advance should not exceed 50% of the total Calamity Fund and subject to replacement after receipt of the said Sanggunian Resolution.

3. After the calamity, section 5 provides that the Local Treasurer shall prepare and submit a report on the utilization/disbursement of the calamity fund, duly approved by Local Chief Executive to the following:

a. Local Sanggunian

b. Commission on Audit

c. Local Development Council

4. A portion of the calamity Fund may also be authorized to be used by the LGUs to provide financial assistance to other LGU whose area had been declared under state of calamity by its Sanggunian.

5. In case of fire or conflagration the Calamity Fund shall be utilized only for relief operation.

G. Who decides the declaration of a State of Calamity?

The LGU thru the Sanggunian upon recommendation of the Local Chief Executive based on the report of the Local Disaster Coordinating Council may declare a state of calamity in area/areas of the LGU affected by the calamity and adopt measures to protect the lives and properties in the area. It is therefore imperative that when a disaster or calamity occurs, The Local Disaster Coordinating Council should conduct survey of affected areas within 24 hours upon the impact to determine the extent of casualties and damages. Such report is the basis of its recommendation for the declaration of state of calamity.

The Sanggunian Bayan Resolution embodying the declaration need not be reviewed and approved by the Sangguniang Panlalawigan. However, when the total province is being affected by calamity, the Sangguniang Panlalawigan, upon recommendation of the Provincial Governor, declare the province as under the state of calamity and the Sangguniang Bayan of the respective municipalities need not declare their areas as calamity areas.

However, when two or more provinces or chartered cities are summarily affected by a calamity, it is the President of the Country who may declare a state of calamity through an executive order, usually with a corresponding release of calamity fund from the national government.

H. Can the 5% calamity fund be utilized for pre-disaster activities?

Yes, calamity fund maybe used for training of personnel and other pre-disaster activities and capital expenditures for pre-disaster operation and other related activities.

I. What is the Civil Defense Deputization Program and who may be designated as Civil Defense Deputized Coordinator (CDCC)?

EO No. 137, Series of 1999 institutionalized the Civil Defense Deputization Program to achieve the desired result and effectively ensure the sustainability of the disaster management program of the national government at the grassroot level through dedicated personnel from LGUs who have been deputized or designated as focal points or conduits of the program.

The Administrator may or may not be the Deputized Civil Defense Coordinator to be appointed by the Chairman of the National Disaster Coordinating Council. He may be anyone in the staff of the LGU. His primary role is to initiate and coordinate programs, projects and activities on civil protection and disaster management through an integrated multi-sectoral approach. The CDCC shall also serve as the Executive Officer of the LDCC.

It should be cleared that the CDCC shall report to the Administrator who has the mandated responsibility on disaster management and who in many cases presides the LDCC in the absence of the Local Chief Executive.

UNDERSTANDING THE AUDIT PROCEDURES OF THE COMMISSION ON AUDIT (COA)

LGUs can maximize the benefits of COA auditing. Yes, that’s right, benefit from it. High level of effective cooperation with the COA thru their Risk-Based Auditing Approach could be an opportunity to improve management processes in the LGU.

This new approach of COA Auditing is relatively new. Understanding this procedure would be very helpful in creating an environment of beneficial cooperation through which the LGU and COA could effectively work.

The manual of The Risk-Based Audit (Volume 1 & 2) of the Local Government Sector from the Commission on Audit from which the foregoing discussions were largely anchored was very helpful towards understanding this procedure.

A. What is the mandate of the COA?

The authority of the Commission of Audit emanates from the Constitution of the Philippines. The COA is a constitutional body whose jurisdiction extends to all agencies and instrumentalities of the Government including the LGUs.

The constitution in so creating COA, made it an independent office in order to make it more objective in its appraisal of LGU operations and the management of its resources. It vests in the Commission the power to examine and audit all LGU financial statements and transactions.

B. What is the financial audit?

The financial audit is an examination of financial statements with the objective of expressing an opinion on whether financial statements are presented fairly and in conformity with the generally accepted accounting principles. Also, the financial audit covers the review of the processes relating to the capture and processing of data leading to the summarization and preparation of the financial statements and other supporting reports with the main purpose of determining whether the risks identified in the earlier part of the Risk-Based Audit (RBA) is reduced to an acceptable level and providing recommendations to improve the LGUs processes and governance of its operations, as appropriate.

The financial statements audited typically encompass the following:

· Balance Sheet – shows the financial condition of the LGU at a specific date. It presents information on the assets, liability and the government equity of the LGU.

· Statement of Income and Expenses – shows the income and expense of the LGU at the end of a particular period. It presents the detailed information of the income and expenses recognized during the period covered.

· Statement of Cash Flows – shows the LGUs cash activities. It reports cash receipts and cash payments and net change in cash resulting from operating, investing and financing activities of an LGU during a period, in a format that reconciles the beginning and ending cash balances.

The senior management of the LGU are responsible for adopting sound accounting policies, safeguarding assets, devising an effective internal control structure and authorizing or preparing the financial statements and other reports. The senior LGU management should constitute the:

· Governor/Mayor of Local Chief Executive (LCE)

· Vice Governor/Vice Mayor

· Local Administrator

They are also responsible for the representations made in financial statements and other data furnished to any donors, potential donors, creditors, regulatory agencies, and others.

C. What is the Risk-Based Audit (RBA) approach in the conduct of the financial audit?

Since 2005, the Risk-Based Audit approach has been adopted by COA in the audit of financial statements of LGUs.

The RBA is designed to enable the audit team:

1. To express an opinion on the LGU financial statements by assuming financial statements misstatements risks identified relating to:

a. Error Risk

Risk of unintentional misstatement of the financial statements by an amount exceeding tolerable error arising from error in:

· Principle: error in selecting and applying appropriate accounting principles in accordance with the New Government Accounting System (NGAS), or other comprehensive basis of accounting, or other authoritative body.

· Estimate: error in capturing information, making assumptions or performing calculations in determining an estimate

· Critical Information process: error in the capture, input, processing or output of information in a critical information process.

· Financial reporting process: error in the capture, input, processing or output of information in the financial reporting process.

· Disclosure: error in making or omitting disclosure in the financial statements in accordance with selected principles, laws, and regulations

b. Fraud Risk

Risk of intentional misstatement to the financial statements by an amount exceeding tolerable error arising from misstatement or omission of amounts or disclosures in order to:

· Deceived financial statement users by managing results or operations or misstating assets/liabilities or deliberately misclassifying expenditures, or

· Conceal misappropriation of assets.

c. Failure Risk

Risk that an agency may fall in meeting its social and/or commercial operating objectives and interrupt its operation for at lease one year beyond the date of the financial statements.

2. To recommend opportunities to improved LGU operations through identification of LGU information processing risks.

RBA approach considers both financial and operational aspect of financial audit as it:

· Focuses primarily on the identification and assessment of the financial statement misstatements risks (i.e. failure, error and fraud) and provides a framework to reduce the impact to the financial statements of these identified risks to an acceptable level before rendering an audit opinion on the financial statement.

· Provides indicator of risks as a basis for improvement of LGU management and control processes.

D. What are the four main activities in the Risk-Based Audit (RBA) ?

The RBA process is divided into four main phases namely:

· Understand The Operations (UTO) to identify and prioritize risks. (Identify and prioritize problem areas)

· Assess Agency LGU Risk Management Strategies and Controls (AARMSC) to determine residual audit risk (Evaluate problem areas and advise LGU on the internal control and management strategies to be improved.)

· Manage Residual Audit Risk (MRAR) to reduce residual audit risk to acceptable level (Reduce identified problem areas to acceptable level)

· Communicate Value Delivered (CVD) (Communicate audit findings)

It can be noted that the fourth phase, Communicate Value Delivered, may indicate that communications will be done only on the fourth activity, this only pertains to the actual issuance of the report, (i.e., annual audit report, financial statements, etc.) Each of the phases involves continuous and regular communication with the LGU or departments concern when issues and findings are noted in the course of the audit.

E. What is the audit reporting system?

The Annual Audit Report (AAR) is prepared by the auditors as the final output of the yearly comprehensive audit conducted. It is the medium used by the auditor to communicate to the LGU and proper authorities, including the Office of the President and the Congress, the results of COA’s appraisal of how management had discharged its fiscal responsibility. The report includes the auditor’s recommendation of measures necessary to improve the economy, efficiency and effectiveness of LGU operations.

The significant audit findings and recommendations contained in the Audit Observation Memorandum (AOM) are summarized in the said report.

Finally, the overall report which the Commission on Audit is constitutionally mandated to submit to the President of the Philippines and the Congress is known as the Annual Financial Report (AFR). This report aims to serve as an effective tool in national planning and decision-making on matters involving fiscal and operational affairs of the government.

F. Who composes the audit team?

A typical audit team consists of the Cluster Director (CD), the Regional Cluster Director/Supervising Auditor (RCD/SA), an audit team leader (TL) and one or more audit staff depending on the size of the LGU. The CD and RCD/SA should also participate actively in most phases of an audit. However, a division of responsibility for the four main phases of RBA (UTO, AARMSC, MRAR, and CVD) among the audit team members is usually made by the TL for approval by RCD/SA at a minimum. The audit report prepared arising from the performance of the audit is then forwarded to the COA-LGS signing personnel, which is the RCD/SA or CD, to be signed prior to its release.

INTERNAL AUDIT AND CONTROL SYSTEM

A. Compliance with COA’s Audit observation memorandum (AOM).

1. What is COA’s AOM?

The Audit Observation Memorandum (AOM) of the Commission on Audit (COA) is a notification issued to Local Chief Executive and/or other officials concerned relative to the finding, observation or other deficiencies noted in any of the transactions, contracts or programs of the LGU which require comments and reply within a reasonable time.

Unsatisfactory or incomplete compliance with AOM’s usually form part of the Annual Audit Report at the end of the year.

2. What are the steps necessary to facilitate compliance with AOM’s?

a. Upon receipt of the AOM by the office of the Governor/Mayor, a copy of it must be provided within the day to the office of the Administrator.

b. The office of the Administrator shall furnish concerned offices of a copy of the AOM and asks them to prepare written comments and justification together with supporting documents and other evidence within 2 days.

c. Coordinating meeting is to be called by the Administrator office within 5 days after receipt of the AOM to agree on the contents of the management comment.

d. The Administrator office shall draft the management comment and provides each department concerned a copy.

e. Once the management comment is finalize, the Administrator Office shall seek the Local Chief Executives approval and signature.

f. The Administrator office shall ensure that the management comment shall be submitted to the commission on audit 15 days after receipt of AOM.

3. What happens after the submission of the management comment to COA?

The more important job of the Administrator’s Office is to track commitments of all departments concerned towards full compliance to the AOM.

FISCAL ADMINISTRATION IN THE LGUs

Local fiscal administration refers to the conduct and management of financial affairs, transactions, and operations of provinces, cities and municipalities and barangays.

B. Where does the money to support government expenditures came from?

a. Internal Revenue Allotment (IRA)

The Internal Revenue Allotment refers to the share of local governments from the collection of taxes which are imposed by the national government. These include income taxes, VAT and excise taxes.

The IRA accounted for 36% of total pulic revenue of local government from 1980-1990. This went up to almost 56% in 1992. In lower income provinces and municipalities, the IRA contributes from 65% to 90% to their total revenues.

a. Income from Local Sources

LGUs do not have the inherent power to tax. The power inherently belongs to the State. This power could however be delegated through legislation.

The 1987 Constitution provides under Section 5, Article X that:

“Each local government unit shall have the power to create sources of revenue and to levy taxes, fees, and charges subject to such guidelines and limitations as the Congress may provide, consistent with the basic policy of local autonomy. Such taxes, fees and charges shall accrue exclusively to local governments.”

The Local Government Code however provides only the guidelines and limitations hence, each LGU should enact an enabling ordinance. Further, some of the provisions of the Code are not self-executory. Each LGU, through its Sanggunian (Sec 132), has to determine the base rates to be imposed, the subject of the revenues, the incentives, and penalties should they choose to penalize subjects against non-payment. The enabling Tax Ordinance, duly approved, serves as the authority of the Local Treasurer to collect revenues

b. Borrowings

Government borrowings are loans from domestic and foreign sources incurred to finance development projects.

C.What are the funds maintained by LGUs?

a. General Fund

Every LGU maintains a General Fund that is used to account for monies and resources as may be received and disbursed by the local treasury.

b. Special Funds

Special Education Fund

Trust Funds.

D.What is the budget process?

There are four major phases in the budget process?

1. Budget Preparation.

It starts from the time the local treasurer submits the Certified Statement of Income concerning the actual receipts of the past year and the first semester of the current year as well as the estimated income for the second semester of the current year. The budget preparation phase ends when the executive budget is submitted to the Sanggunian for authorization.

The issuance of the LCE of a directive in the form of budget call signals the start of the budget preparation.

2. Budget Authorization

This phase starts from the time the LCE submits to the Sanggunian for legislative deliberation and ends with the enactment of the corresponding appropriation ordinance, the legislative instrument authorizing the budget.

The Committee of Appropriations of the Sanggunian shall be responsible for conducting a preliminary review and evaluation of the executive budget. The committee may conduct its own budget hearing and may call upon the Local Finance Committee and heads of departments.

The Sanggunian may not increase the proposed amount in the executive budget nor include new items except to provide for statutory and contractual obligations that may not have been considered in the preparation of the budget, or that the amount provided may be deficient.

c. Budget Review

The primary purpose of the budget review is to determine the compliance of the enacted appropriation ordinance with the requirements set forth in the Local Government Code.

In the case of provinces, highly urbanized cities, independent component cities and municipalities within the Metropolitan Manila Area, the Secretary of the Sanggunian shall forward to the DBM, Regional Office for review the appropriation ordinance within three days after its approval. In the case of component cities and municipalities, to the Sanggunian Panlalawigan.

d. Budget Execution

This fourth phase involves the release and actual disbursement of funds appropriated for the performance of function and undertaking of projects and activities.

The critical aspect of this phase is the collection of funds such that disbursements do not exceed appropriations.

d. Budget Accountability

This involves the accurate recording and reporting of LGU’s income and expenditures and the evaluation of LGU’s physical and financial performance.

The fundamental principle prescribed on accountability is that fiscal responsibility must be shared by all those exercising authority over the financial affairs, transactions, and operations of the LGU.

a. What is the New Government Accounting System (NGAS) and the basic principles of government accounting?

The general accounting plan shows the overall accounting cycle in the LGU. Transactions shall emanate from the different departments of the LGU. These departments will provide the source documents and accounting forms leading to the perfection of the transaction, whether it be budgetary, collections or disbursements.

The NGAS was implemented only in January 2002 replacing the old system of government accounting which has been in use since the early 50’s. The shift was due to the “demand for real-time information, and more analytical reports.”

Government accounting encompasses the process of analyzing, recording, classifying, summarizing and communicating all transactions involving the receipt, disposition of government funds and property and interpreting the results thereof. (Sec. 109, {PD 1445)

Financial Mangement in LGUs

B. PROCESSING OF FINANCIAL DOCUMENTS (PROCUREMENT)

1. Why is thorough understanding of this is important for Administrators?

Accountability is one of the responsibilities of the administrators and anyone in the public service. In government financial transactions, signatories for every document are accountable for a particular transaction. In fact, if a transaction is proven to have been anomalous, the signatories are held liable.

When we talk about procurement, we always refer to Republic Act 9184 of the Government Procurement Reform Act. All policies and requisites dictated in this act must be complied with prior the processing of financial documents for payment.

2. What are the required documents necessary to complete a financial transaction?

Following are the various documents that will be required for the processing of payments to suppliers and contractors:

· PURCHASE REQUEST (PR)

This form shall be used by any government agency as a proof or basis in placing purchase orders, provided however, that the requested items are not on stock. (if on stock, what ___)

The PR is signed by the head of the procuring agency as approval of the request, signed by the treasurer to certify cash availability and the local chief executives as approval of the purchase.

· OBLIGATION SLIP (OS)

This form is used by the budget office to obligate the expense for the particular procurement. The certification of the budget officer of this form signifies that there is budget allocated for the particular expense. This action therefore becomes the basis for the treasurer and the local chief executive to approve the request to procure.

This is processed with the purchased request.

PURCHASE ORDER (PO)

· Upon approval of the purchase request the appropriate procurement process is performed, as prescribed by RA 9184, all procurements must undergo public bidding unless otherwise it falls under any of the alternative methods of procurement. When a winnieng bidder has been determined, the purchase order is issued containing the items awarded and the contract price (which must be equal to or lower than the approved budget for the contract)

The Purchase Order is the proof of purchase which binds the supplier and the government agency.

The PO is signed by the head of the procuring entity, or the local chief executive.

ACCEPTANCE AND INSPECTION REPORT (AIR)

This form is prepared each time a delivery is made. This is used to recognize the acceptance of goods delivered and inspected of the same according to specifications.

The AIR is signed by the accepting officer and the inspecting officer.

DISBURSEMENT VOUCHER (DV)

This form is used for all money claims. This document shall be attached with the proper and complete supporting documents.

Supporting documents may vary. However for the case of procurement the following shall be the supporting documents:

· Approved Purchase Request

· Approved Obligation Slip

· Approved Purchase Order

· Duly signed Acceptance and Inspection Report (which quantity and total amount equals the purchase order)

· Delivery Receipt or Sales Invoice duly issued.

3. What is the step-by-step procedure in processing financial documents?

All procurements must undergo public bidding, however, a most common transaction encountered especially for smaller amount of procurements is the shopping process.

Public bidding involves big amounts per purchase request, usually P250,000.00 and above for items not on stick and for items not available at the Department of Budget and Management-Procurement Service (DBM-PS)

The difference between bidding and shopping is that bidding is a longer process where price is not the only qualifying factor, quality and compliance with eligibility requirements are also factor thereby determining the lowest responsive bidding. In shopping, the lowest price among the suppliers that have submitted price quotations is normally awarded the contract.

The process below is patterned from a centralized procurement setup, where the General Services Office is the central warehouse and central procurement agency.

PROCESS NO.	PROCEDURE	OFFICE/PERSON RESPONSIBLE
1	Prepare Request Form with the following attachments: (certifications may also be required to assure the need for procurement)	Requesting Office
2	Receive Request Form and evaluate request.	General Services
2.1a	If the request is included in the Annual Procurement Plan (APP), prepare Purchase Request (PR) and the Obligation Slip (OS), attach the request form with the corresponding attachment documents
2.1b	If request is not included in the APP, ensure that there is an Amendatory Form attached and the amendment is within the Amendatory Procurement Plan. Otherwise, the request is returned to the requesting office
2.2a	If the request is within the Approved Project Plan/ Proposal, prepare Purchase Request (PR) and the Obligation Slip (OS), attached the request form with the corresponding attachment documents	General Services
2.2b	If the request is not within the APP or Approved Project Plan/Proposal, disapproved request and return the request form to the requesting office.
3	Receives Purchase Request (PR) with the appropriate Obligation Slip (OS). Obligates the expense and approves the obligation.	Budget Office / Budget Officer

PROCESS NO.	PROCEDURE	OFFICE/PERSON RESPONSIBLE
4	Receives Purchase Request (PR) from the General Services. Certify as to availability of cash. Disapproved requests shall be returned to the requesting office	Treasurer’s Office / Treasurer
5	Receive Purchase Request (PR) from the Treasurer’s Office. Initial on the request. Disapproved requests shall be returned to the requesting office	Administrator’s Office / Administrator
6	Receive Purchase Request (PR) from the Administrator’s Office with the Administrator’s initial. Approved of the request. Disapproved requests shall be returned to the requesting office.	Local Chief Executives
7	Receive approved Purchase Request (PR) with the approved Obligation Slip (OS) from office of the Local Chief Executive	General Services
8	Conduct appropriate procurement processes, prepare required procurement documents, sign on procurement documents.	Bids and Awards Committee (BAC), BAC Secretariat, BAC Chairman
9	Prepare Purchase Order (PO), attach appropriate supporting documents (Approved Purchase Request with appropriate attachments whenever applicable, Approved Obligation Slip)	BAC Secretariat
10	Received Purchase Order (PO) with the appropriate supporting documents from the general services office. Initial on the purchase.	Administrator’s Office / Administrator
11	Receives Purchase Order (PO) with the appropriate supporting documents and with the administrator’s initial from the Administrator’s Office. Approve the purchase	Local Chief Executive
PROCESS NO.	PROCEDURE	OFFICE/PERSON RESPONSIBLE
12	Approved Purchase Order (PO) is issued to the contracted supplier	BAC Secretariat
13	Upon delivery of goods, the supplier must have the goods/ equipment inspected at the Accounting-Inspection Division, as to quantity and quality. The Delivery Receipt (DR), Invoice and Approved Purchase Order (PO) must be presented to the inspector. The inspector signs on the Delivery Receipt (DR) for goods/equipment inspected of proper quantity and quality	Supplier
14	Delivers inspected goods at the General Services Office	Supplier
15	Prepares the Acceptance and Inspection Report (AIR)	General Services
16	Accept inspected goods. Signs on the Acceptance and Inspection Report (AIR). Attaches inspected Delivery Receipt, Invoice, Purchase Order (PO), Quotation/Contract, Obligation Slip (OS), Purchase Request (PR) and its supporting documents	General Services
17	Receives signed Acceptance and Inspection Report (AIR) from the general services office with the proper supporting documents. Approves AIR	Accounting Office / (Inspection Division)
18	Prepares Disbursement Voucher (DV) and attaches the documents stated in process no. 16	General Services
19	Prepare Request for COA Inspection	General Services

PROCESS NO.	PROCEDURE	OFFICE/PERSON RESPONSIBLE
20	Audits completeness of documents. Approves disbursement. Supporting documents with discrepancies are returned to the general services office/ Requesting Office	Accounting Office / Accountant
21	Receive Disbursement Voucher (DV) from Accounting Office, Initial on the Disbursement	Administrator’s Office / Administrator
22	Receive initialed Disbursement Vouchers (DV) from the administrator’s Office. Approve of the Disbursement	Local Chief Executive
23	Receive Approved Disbursement Vouchers (DV) from Office of the Local Chief Executive. Prepare Check	Treasurer’s Office
24	Sign Check	Treasurer
25	Receive Check with complete supporting documents. Initial on Check.	Administrator’s Office / Administrator
26	Receive Checks with the adminstrator’s initial. Sign check	Local Chief Executive
27	Received duly signed checks and prepare transmittal of signed checks for the preparation of Accountants Advise	Treasurer’s Office
28	Receive transmittal or approved checks and prepare Accountant’s Advice	Accounting Office
29	Receive Checks with transmittal. Release Check	Treasurer’s Office

PROCESS NO.	PROCEDURE	OFFICE/PERSON RESPONSIBLE
30	Issues check. Require recipient’s signature and photocopy of recipient’s ID	Treasurer’s Office
31	Receive paid vouchers for posting to appropriate ledgers	Accounting Office
32	Transmit paid vouchers to COA	Accounting Office