by pssupt virgil f bombita chief, foreign liaison division directorate for intelligence philippine...

ByPSSUPT VIRGIL F BOMBITA

Chief, Foreign Liaison DivisionDirectorate for Intelligence

PHILIPPINE NATIONAL POLICESeptember 14, 2009

Quezon City

PNP COMPTROLLERSHIP OFFICERS COURSE PNP COMPTROLLERSHIP OFFICERS COURSE CLASS 2009-06CLASS 2009-06

Program Review & AnalysisProgram Review & Analysis 2

Learning Objectives PRA Overview Definition of Terms PNP Budget Program and Structure Revised PRA Format Sample of PPA Outputs by Functional Areas Student Groupings Lesson Requirements

DISCUSSION OUTLINEDISCUSSION OUTLINE


LEARNING OBJECTIVESLEARNING OBJECTIVES

At the end of the lesson, the participants shall be able to:

Familiarize and understand the meaning of significant terms usually encountered in the preparation of the PRA

Prepare and present a sample case of PRA Submit a documented PRA after the presentation


PRA OVERVIEWPRA OVERVIEW

The Comptroller provides a functionally integrated, independent and continuing review and analysis of all activities of a Command. This review and analysis measures and examines the quantity and the quality of outputs in relation to the Command’s objectives and the consumption of resources. It identifies deviations from the plan and wherever possible, pinpoints the probable course of deviation.


PROGRAM REVIEW AND ANALYSIS PROGRAM REVIEW AND ANALYSIS

is an invaluable source of information for both the Directors of the different Police Regional Offices and National Support Units as well as for the decision makers in the higher headquarters. It provides a complete picture of how the resources were utilized in the accomplishment of the approved objectives and program. It is the unit’s way of reviewing its performance and/or cost-effectiveness of the approved programs based on the authorized operating plan and budget, and the accomplishments of the unit or office for a given period of time.


1. Authorized Operating Plan and Budget; and

2. Documented Accomplishment

1. DOCUMENTED PRA – summary of accomplishment report of a particular unit/office

2. MANUSCRIPT – for oral presentation and shall be the condensation of the documented PRA

References on the preparation & documentation of PRA:

PRA is composed of two (2) parts:


BUDGET BUDGET

RESOURCES RESOURCES

PERSONAL PERSONAL SERVICES (PS)SERVICES (PS)

CAPITAL OUTLAYS CAPITAL OUTLAYS

TRUST RECEIPTS TRUST RECEIPTS

MAINTENANCE MAINTENANCE AND OTHER AND OTHER

OPERATINGOPERATING EXPENSESEXPENSES

Other Definitions

APPROPRIATIONAPPROPRIATION – a legislative authorization to incur expenditure obligations for a specific purpose.

DEFINITION OF TERMSDEFINITION OF TERMS

APPROPRIATION


BUDGETBUDGET – refers to the plan adopted for the expenditures of a government unit over a period of time and for the means of financing these expenditures.

APPROPRIATION APPROPRIATION

BUDGET

RESOURCES RESOURCES

PERSONAL PERSONAL SERVICESSERVICES (PS) (PS)



MAINTENANCE MAINTENANCE AND OTHER AND OTHER OPERATING OPERATING

EXPENSESEXPENSES

Other Definitions



RESOURCESRESOURCES

Human

Financial

Logistical

Capital Outlay


BUDGET BUDGET

RESOURCES





EXPENSESEXPENSES

Other Definitions



PERSONAL SERVICES (PS) PERSONAL SERVICES (PS) – include basic pay, all authorized allowances, bonuses, cash gifts, incentives and other personnel benefits of officials and employees of the government.


BUDGET BUDGET

RESOURCES RESOURCES

PERSONAL SERVICES (PS)




EXPENSESEXPENSES

Other Definitions



MAINTENANCE AND OTHER MAINTENANCE AND OTHER OPERATING EXPENSES OPERATING EXPENSES (MOOE)(MOOE) – include expenses necessary for the regular operations of an agency like, among others, traveling expenses, training and seminar expenses, water, electricity, supplies expense, maintenance of property, plant and equipment, and other maintenance and operating expenses.


BUDGET BUDGET

RESOURCES RESOURCES




MAINTENANCE AND OTHER OPERATING

EXPENSES

Other Definitions



CAPITAL OUTLAYSCAPITAL OUTLAYS – budget or appropriations intended for the purchase of equipment, construction of buildings/ structures, land acquisition and the land improvement outlay and information technology.


BUDGET BUDGET

RESOURCES RESOURCES


CAPITAL OUTLAYS



EXPENSESEXPENSES

Other Definitions



TRUST RECEIPTSTRUST RECEIPTS – shall include, but not limited to, income derived from the PNP operations and statutory/ regulatory functions.


BUDGET BUDGET

RESOURCES RESOURCES



TRUST RECEIPTS


EXPENSESEXPENSES

Other Definitions



PROGRAM

PROJECT PROJECT

ASSESSMENT OF ASSESSMENT OF PERFORMANCE PERFORMANCE

PROGRAMPROGRAM – a homogenous group of activities necessary for the performance of a major purpose for which a government agency is established and that which is necessary for the basic maintenance of the agency’s administrative operations.

ACTIVITY ACTIVITY

OPB OPB

NWA NWA

REVIEW OF REVIEW OF RESOURCES RESOURCES

P/P/As OUTPUTS P/P/As OUTPUTS BY FUNCTIONAL BY FUNCTIONAL

AREAS AREAS

FIXED FIXED EXPENDITURES EXPENDITURES



PROJECT PROJECT – is a subdivision of a program in terms of principal function, activities of principal function, activities or other classification, which describes the work to be done.

PROGRAMPROGRAM PROJECT


ACTIVITY ACTIVITY

OPB OPB

NWA NWA



AREAS AREAS




ACTIVITY ACTIVITY – a work that contributes to the implementation of a program, sub-program or project.

PROGRAM PROGRAM

PROJECT PROJECT


ACTIVITY

OPB OPB

NWA NWA



AREAS AREAS




OPBOPB – Operating Plan and Budget

PROGRAM PROGRAM

PROJECT PROJECT


ACTIVITY ACTIVITY

OPB

NWA NWA



AREAS AREAS




NWANWA – Networking Appropriation

PROGRAM PROGRAM

PROJECT PROJECT


ACTIVITY ACTIVITY

OPB OPB

NWA



AREAS AREAS




REVIEW OF RESOURCESREVIEW OF RESOURCES – resources made available to support the PPAs of the office/unit.

PROGRAM PROGRAM

PROJECT PROJECT


ACTIVITY ACTIVITY

OPB OPB

NWA NWA

REVIEW OF RESOURCES


AREAS AREAS




P/P/As OUTPUTS BY P/P/As OUTPUTS BY FUNCTIONAL AREASFUNCTIONAL AREAS – is the statistical presentation of the output-volume of the Programs/Projects/Activities (PPAs) as specifically supported by the output specifications, the target universe and the actual performance.

PROGRAM PROGRAM

PROJECT PROJECT


ACTIVITY ACTIVITY

OPB OPB

NWA NWA


P/P/As OUTPUTS BY FUNCTIONAL

AREAS




FIXED EXPENDITURESFIXED EXPENDITURES – the expenditure on light, water and telephone.

PROGRAM PROGRAM

PROJECT PROJECT


ACTIVITY ACTIVITY

OPB OPB

NWA NWA



AREAS AREAS

FIXED EXPENDITURES



ASSESSMENT OF ASSESSMENT OF PERFORMANCE PERFORMANCE – an analysis of the input of resources in relation to the actual output of performance of the respective PPAs.

PROGRAM PROGRAM

PROJECT PROJECT

ASSESSMENT OF PERFORMANCE

ACTIVITY ACTIVITY

OPB OPB

NWA NWA



AREAS AREAS




PNP BUDGET PROGRAM AND PNP BUDGET PROGRAM AND STRUCTURE STRUCTURE


PNP BUDGET PROGRAM AND STRUCTURE PNP BUDGET PROGRAM AND STRUCTURE

The current budget structure of the PNP as reflected in the General Appropriations Act consists of four (4) major budgetary programs and thirteen (13) projects as follows:

1.General Management and Supervision

2. Support to Operations

3. Operations

4. Capital Outlay Program



1.1. General Management and SupervisionGeneral Management and Supervision

a. Personnel and Records Management

b. Fiscal Management Services

c. Human Resource and Doctrine Development



2. Support to Operations2. Support to Operations

a. Materiel Development

b. Health Services

c. Logistical Services



3.3. OperationsOperations

a. Operations Services

b. Intelligence Services

c. Police Relations Services

d. Investigation Services



4.4. Capital Outlay ProgramCapital Outlay Program

a. Land and Land Improvements Outlay

b. Building and Structures Outlay

c. Furniture, Fixtures, Equipment and

Books Outlay


REVISED PRA FORMATREVISED PRA FORMAT



I. EXECUTIVE SUMMARY

The Executive Summary shall contain an overview of the accomplishment and short comings of the unit/office given its general and specific objectives and considering the resources made available.

II. MISSION AND FUNCTIONS

A. Mission

B. Functions



III. OBJECTIVES

A. Broad Objectives

B. Specific Objectives

The specific objectives shall be in accordance with the specific program/projects and activities (PPAs) by functional areas.


REVISED PRA FORMATREVISED PRA FORMATIV. REVIEW OF RESOURCES

Present the resources made available to support the PPAs of the office/unit. Reflect the comparative data between programmed (Approved Networking Appropriations) vs Actual Releases.

A. FINANCIAL RESOURCES

N W A OTHERS TOTAL ACTUAL

RELEASES VARIANCE

OTHERS TOTAL

(NOTE: Variances must be explained)

APPROPRIATED FUNDS PS (01) MOOE CAPITAL OUTLAY Sub-total

Others Trust Receipts Donations Fund Transfer Sub-totals T O T A L



B. HUMAN RESOURCES AUTHORIZED STRENGTH

ACTUAL VARIANCE

Uniformed Personnel Non-Uniformed Personnel Permanent Temporary Casual Contractual/ Emergency Others T O T A L



C. CAPITAL RESOURCES

PROGRAMMED ACTUAL VARIANCE

INFRASTRUCTURE Bldg & Structure Facilities Other Capital Outlay EQUIPMENT Ships/ vessels/ aircrafts Transport/ mobility Armor Engineering/ heavy equipment Others (Organic to NSUs) T O T A L



V. P/ P/ As OUTPUT BY FUNCTIONAL AREAS This is statistical presentation of the output-volume of the Programs/ Projects/ Activities (PPAs) as specifically supported by the output specifications, the target universe and the actual performance.

PERFORMANCE

PERFORMANCE COST OF PERFORMANCE

PPAs OUTPUT SPECIFICATION

ACTUAL PERFORMANCE

VARIANCE TARGET FUNDING

COST OF ACTUAL PERFORMANCE

VARIANCE



VI. FIXED EXPENDITURES (For DL, RDs, and Dir, HSS only) The PRA will also concentrate on the performance of the PNP units vis-a-vis the billings for fixed expenditure (FE): A. UNITS/ OFFICE

VOLUME BILLING ACTUAL PAYMENT

VARIANCE

Light Water Telephone B. PRIOR YEARS CLAIMS UNIT/OFFICE PRIOR YR’S FIXED

EXPENDITURES CLAIMS

ACTUAL RELEASES DURING THE SAME

PERIOD

VARIANCE


REVISED PRA FORMATREVISED PRA FORMATVII. ASSESTMENT OF PERFORMANCE The assessment of performance is derived from the analysis of the input of resources and relating them to the actual output of performance of the respective PPAs as mentioned in Part V. It will be a straight – forward analysis of the results versus cost/ expenditure to provide the direct relationship of the resources input to the physical output of the PPAs.

PPAs

VARIANCE TARGET VS ACTUAL

COST OF VARIANCE

Likewise, the assessment shall also include adjustments made in response to the variances and the impact of these in the performance. Also, the overall level of performance shall also be assessed, citing specific areas of concern. On Fixed Expenditures, the unit must be able to explain the accumulation of its prior years’ accounts and the programs/ activities to reduce expenses for light, water and telephone. Did the programs have concrete impact on the Command’s Fixed Expenditures?


REVISED PRA FORMATREVISED PRA FORMATVIII. PROBLEMS

A. Manpower

B. Finance

C. Equipment/Logistics

D. Operations

E. Other matters

IX. PLANS

X. CONCLUSION – a wrap-up of the presentation made with the recommended solutions to the problems presented, if any, and purposes to improve/enhance performance.


SAMPLE OF PPA SAMPLE OF PPA OUTPUTS BY OUTPUTS BY

FUNCTIONAL AREASFUNCTIONAL AREAS


SAMPLE OF PPA OUTPUTS BY FUNCTIONAL AREASSAMPLE OF PPA OUTPUTS BY FUNCTIONAL AREAS


STUDENT GROUPINGSSTUDENT GROUPINGS


GROUPINGSGROUPINGS

Group #1PSSUPT ANDUYANPSUPT MANALADPSUPT MUKARAMPSUPT BAYACSANPSUPT DUENASPSUPT ESTRADAPSUPT MARBILPSUPT IGLESIA

Group #1PSSUPT ANDUYANPSUPT MANALADPSUPT MUKARAMPSUPT BAYACSANPSUPT DUENASPSUPT ESTRADAPSUPT MARBILPSUPT IGLESIA

Group #2Group #2PSSUPT BARACEROS

PSUPT COLLO

PSUPT DANOLI

PSUPT ROYALES

PSUPT TUANO

PCINSP SACULLES

PCINSP SANTOS

JCINSP MONTAUS

Group #2Group #2PSSUPT BARACEROS

PSUPT COLLO

PSUPT DANOLI

PSUPT ROYALES

PSUPT TUANO

PCINSP SACULLES

PCINSP SANTOS

JCINSP MONTAUS

Group #3Group #3PSSUPT DIMANDAL

PSUPT AGUILAR

PSUPT OBON

PSUPT PADILLA

PSUPT DELA CRUZ

PSUPT DEPRA

PCINSP DE CHAVEZ

Group #3Group #3PSSUPT DIMANDAL

PSUPT AGUILAR

PSUPT OBON

PSUPT PADILLA

PSUPT DELA CRUZ

PSUPT DEPRA

PCINSP DE CHAVEZ

Group #4Group #4PSSUPT DIVINA

PSUPT OCDEN

PSUPT MACARAEG

PSUPT CHUA

PSUPT CIPRIANO

PSUPT BACCAY

PSUPT BAUSA

Group #4Group #4PSSUPT DIVINA

PSUPT OCDEN

PSUPT MACARAEG

PSUPT CHUA

PSUPT CIPRIANO

PSUPT BACCAY

PSUPT BAUSA


GROUPINGSGROUPINGS

Group #5PSSUPT GUMBANPSUPT PAGTALUNANPSUPT ABOGADAPSUPT FAJARDOPSUPT PARTOSAPSUPT TATOYPSUPT RABAYA

Group #5PSSUPT GUMBANPSUPT PAGTALUNANPSUPT ABOGADAPSUPT FAJARDOPSUPT PARTOSAPSUPT TATOYPSUPT RABAYA

Group #6Group #6PSSUPT MONDEJAR

PSUPT ADANGLAO

PSUPT LOPEZ

PSUPT ABERIN

PSUPT GABALUNOS

PSUPT NAVARRO

PSUPT SEGUN

PSUPT URRIQUIA

Group #6Group #6PSSUPT MONDEJAR

PSUPT ADANGLAO

PSUPT LOPEZ

PSUPT ABERIN

PSUPT GABALUNOS

PSUPT NAVARRO

PSUPT SEGUN

PSUPT URRIQUIA

Group #7Group #7PSSUPT REGIS

PSUPT CALIXTO

PSUPT MAGNO

PSUPT CAMARAO

PSUPT CLARITO

PSUPT RODRIGUEZ

PSUPT SANDOVAL

PSUPT SIMON

Group #7Group #7PSSUPT REGIS

PSUPT CALIXTO

PSUPT MAGNO

PSUPT CAMARAO

PSUPT CLARITO

PSUPT RODRIGUEZ

PSUPT SANDOVAL

PSUPT SIMON

Group #8Group #8PSSUPT SORIANO

PSUPT FRANCISCO

PSUPT PARAS

PSUPT CAMBAY

PSUPT GOHEL

PSUPT VINLUAN

PSUPT AGNILA

Group #8Group #8PSSUPT SORIANO

PSUPT FRANCISCO

PSUPT PARAS

PSUPT CAMBAY

PSUPT GOHEL

PSUPT VINLUAN

PSUPT AGNILA


Prepare and present a sample Prepare and present a sample case of PRA based on the given and case of PRA based on the given and

researched data.researched data.

3 hrs research and preparation of PRA3 hrs research and preparation of PRA

30 minutes group presentation30 minutes group presentation

submission of report after presentationsubmission of report after presentation

MECHANICS:MECHANICS:

REQUIREMENT:REQUIREMENT:


PRO Cordillera Administrative Region PRO Cordillera Administrative Region PRO Cordillera Administrative Region

A. FINANCIAL RESOURCES

NWAACTUALRELEASE

VARIANCE

GMS 1,293,500 1,235,613 57,887HRDD 562,500 537,327 25,173HEALTH SVC 1,118,500 1,068,444 50,056LOGS DIV 18,960,000 18,111,493 848,507OPNS DIV 4,546,000 4,342,555 203,445INTEL DIV 2,664,000 1,722,311 941,689PCR DIV 837,000 799,542 37,458INVEST DIV 1,210,500 1,156,715 53,785

TOTAL 31,192,000 28,974,000 2,218,000

B. HUMAN RESOURCES

UNIT PCOs PNCOs TOTALPRO 33 131 164ROSG 35 358 393PRMG 18 221 239Abra PPO 47 423 470Apayao PPO 20 186 206Benguet PPO 39 396 435BCPO 35 431 466Ifugao PPO 24 249 273Kalinga PPO 23 323 346Mt Prov PPO 21 276 297

TOTAL 295 2,994 3,289

STRENGTH


FINANCE SERVICEFINANCE SERVICE


CIVIL SECURITY GROUPCIVIL SECURITY GROUP


DIRECTORATE FOR INTELLIGENCEDIRECTORATE FOR INTELLIGENCE

A. FINANCIAL RESOURCESEXPENSECLASS

PROGRAMACTUAL RELEASE

VARIANCE

07-000 4,196,040 4,000,000 196,04019-000 220,989,000 169,088,419 51,900,581TOTAL 225,185,040 173,088,419 52,096,621

B. TRUST RECEIPTSAMOUNT

TRUST RECEIPTS 7,425,000.00TOTAL 7,425,000.00

C. POL PRODUCTSXCS 11,800ADF 700

DIRECTORATE FOR INTELLIGENCE

FUND CLASSIFICATION

D. OTHER PERTINENT DATA/INFORMATION PLS FIND OUT/RESEARCH

GOOD LUCK AND

THANK YOU…

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by pssupt virgil f bombita chief, foreign liaison division directorate for intelligence philippine...

Documents

analysis measures

continuing review

consumption of resources

authorized operating

documented accomplishment

pra overviewthe comptroller

documented prareferences

authorized allowances