final exam final

7/27/2019 Final Exam Final

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FINAL EXAMINATION

In Partial Fulfillmentof the Requirements of

DPA 607

Public Personnel Administration

SUBMITTED TO:

DR. ARCELITA HUGOGraduate School

Southwestern UniversityCebu City

Submitted by:

SUSAN D. TUSOY, CPA

OCT. 2013



FINAL EXAMINATION

DPA 607

I. ANSWER FOCUSED QUESTIONS 5-8

5. A. Explain the context of knowledge management based on:

a. Technocentric

b. Organizational

c. Ecological

Knowledge Management refers to a multi-disciplined approach to

achieve organizational objectives by making the best use of

knowledge. It focuses on processes such as knowing what knowledge

assets and core competencies are, creating and sharing knowledge

and make use of these assets to get maximum return.

According to Karl-Erik Sveiby, Knowledge management is the

art of creating value from intangible assets. It is important for every

organization to “know what they know” and to be able to make

maximum use of the knowledge. This knowledge resides in many

different places such as: databases, knowledge bases, filing cabinets

and peoples’ heads and are distributed across the enterprise. All too

often one part of an enterprise repeats work already done by another

part simply because there has not been careful tracking of



organizational expertise or experiences with a view of offering lessons

learned, and make use of knowledge in other parts. Most traditional

company policies and controls focus on the tangible assets of the

company and have unmanaged their important knowledge assets

(Durrant, 2001).

a. Technocentric

In the Philippine setting, our government is faced with

challenges on how to become more effective in the implementation of

laws and delivery of basic services utilizing technological

advancements. In the past several years, it has started using

electronic facilities which have become available nationwide, except in

remote areas where no internet connections are available. The use of

this technology still requires technical, content and policy initiatives to

be more successful on this aspect.

It is only now that I understand knowledge management though

our government has been implementing this already in various aspects

of project implementation.



As an example, the Bureau of Internal Revenue has maintained

a BIR Website. It is a transaction hub where the public can

conveniently conduct business with the BIR over the Internet anytime,

anywhere and get valuable information and access eServices like

never experienced before. The following eService are already

available in the BIR Portal: TIN Verification, eFPS (Electronic Filling

and Payment System), eTIN (getting a TIN online), eBroadcasting,

eForecasting, eSubstituted Filing and eRegistration services, among

other eServices.

Over time, more eServices will be added to that roster, giving

users the option to transact with the BIR at their own convenience

(www.bir.gov.ph).

Indeed, data exist in abundance in government organizations. It

is often collected but not always linked to qualitative and quantitative

analysis. A typical example is the data collected from One Time

Transactions (ONETT). Taxpayers buying and selling real properties

have to pay capital gains tax or withholding taxes and the description

of those properties are captured in our system but these data are not

put to use for the purpose of establishing taxpayers’ database with the

end view of determining the correctness of taxpayers declaration in



the financial statements and tax returns filed. Another potential use

of these data is to determine taxpayers’ capacity to buy properties.

There are those who buy properties out of the funds given to them by

relatives, which is considered a donation and must be subjected to

donot’s tax aside from the capital gains tax or withholding tax, as the

case may be.

But there is one project, which concept I really appreciated. It is

dubbed as RELIEF Program. Its acronym stands for “Reconciliation of

Listing for Enforcement”. The BIR has established this state-of-the art

centralized data warehouse geared towards enhancing revenue

generation. This system can detect tax leaks and under-declaration of

revenue or over-declaration of expenses thru matching of data

available in the Integrated Tax System of the Bureau versus the data

gathered from third party information, particularly from the Summary

List of Sales and Purchases submitted by VAT taxpayers. Through the

consolidation and cross-referencing of third party information,

discrepancy reports on sales and purchases can be generated to

uncover under-payment of taxes. Since the implementation of this

project in 2002, the government has generated additional revenue.

That is how technology has helped the BIR collect the much needed

revenues.



b. Organizational

The resource-based view of knowledge management emphasizes

how knowledge resources can develop organizational capabilities to

enhance organizational performance. In organizations, knowledge

often becomes rooted not only in documents or repositories but also in

organizational routines, processes, practices and norms. Knowledge

management is not only about managing these knowledge assets but

also about managing the processes that act upon the assets. These

processes include developing knowledge, preserving knowledge, using

knowledge and sharing knowledge.

Governments should always consider information and knowledge

audit of resources available because every organization should know

their knowledge assets and core competencies for them to develop and

deploy to achieve competitive advantage.

c. Ecological

Knowledge can likewise be viewed upon how knowledge

resources can develop organizational capabilities and enhance

organizational performance. From ecological perspective, under the

DICE Model, knowledge management consist of knowledge



distribution, knowledge interaction, knowledge competition, and

knowledge evolution. These four elements interact with each other

and evolve to maintain healthy knowledge, thus knowledge ecology is

important to the success of knowledge management in an

organization.

B. What is intellectual capital?

Investopedia defined Intellectual capital as the value of a company or

organization’s employee knowledge, business training and any

proprietary information that may provide the company with a

competitive advantage. Intellectual capital is considered an asset, and

can broadly be defined as the collection of all information resources as

company has at its disposal that can be used to drive profits, gain new

customers, create new products, or improve the business. Some of

the subsets of intellectual capital include human capital, information

capital, brand awareness and instructional capital.

Intellectual capital is a real business asset, although measuring

it is a very subjective task. Companies spend millions annually

training their employees on business-specific topics and otherwise

paying for increased competence in their staff. This capital employed

provides a return to the company, one that can contribute toward

many years’ worth of business value.



The more a company grows, the greater its accumulated

knowledge. Yet the more complex an organization becomes, the more

difficult it is to keep track of just who knows what and the greater the

chance that potential value is being lost.

The problem knowledge management poses is that knowledge,

unlike from information, cannot be directly managed. It is only

possible to manage the environment in which it is created and

sustained.

6. A. What are the objectives of Performance Management in

Public Personnel Administration?

Performance management in public administration is a

continuing necessity in every agency so that goals are consistently

achieved in an effective and efficient manner. Strong commitment and

lots of hard work alone are not results. Hence, the main contribution of

performance management should focus on achieving positive results.

It is intended to ensure a common understanding of performance

expectations; to develop employees; improve employee competencies

and raise employees’ enthusiasm to meet performance expectations;



and to recognize and reward employees who constantly perform at a

superior level.

The Bureau of Internal Revenue has adopted the Office

Performance Management System (OPMS) which aims to ensure

alignment of office performance to overall strategic direction; clarify

expected results from offices, gauge extent of contribution of offices to

the overall performance of BIR; both financial and non-financial;

serves as a mechanism for aligning individual objectives and

enhancing the objectivity of individual performance evaluations; and

provide objective basis for decision-making (EMERGE, 2006).

B. What is the use of Performance Management in Public

Personnel Administration in an Organizational Development?

Public service is labour intensive and the government relies

heavily on the performance of its employees for the delivery of its

mandate to the public. As such, it is of utmost important that the

performance of the government employees is managed appropriately

in order to effectively address poor performance.

In public administration, performance management can be used

as a tool to ensure effective governance by improving external



accountability. Department heads must manage performance in a

consultative, supportive and non-discriminatory manner. It should

link to staff development plans, and align with the departmental

strategic goal and must likewise address consistent

underperformance and recognize outstanding performance.

Successful performance management depends on the ability to

measure actual achievement against a predetermined goal or

objective. Moreover, the goal has to be achievable and realistic.

Performance measurement has a number of advantages. It can

improve productivity, motivation, and morale. In order for that to

happen, the rater and the ratee have to discuss and identify barriers

to success and build plans to overcome those barriers. There is no

perfect system, so the ratee and the rater must find ways to make

performance better by figuring out the best method to use in their

unique situation.

It is a reality, however, that a number of shortcomings should be

taken into account and effectively managed to provide an objective

outcome. Example of which is when the performance management

system is being adopted just for the sake only of compliance with

the civil service requirements. It is often viewed as burdensome on

the part of the rate and the rate and it is construed as a annual



event that must be complied for fear of administrative sanctions in

case of non-compliance.

7. A. Explain the value of Personnel Administration – Nature

and scope of Personnel Administration; Personnel Functions.

Tools of Personnel Management, Salient Features of the

system of Public Personnel Management in your workplace.

According to Thomas G. Spates, “personnel administration is a code

of the ways of organizing and treating individuals at work so that they

will each get the greatest possible realization of their intrinsic abilities,

thus attaining maximum efficiency for themselves and their group and

thereby giving to the enterprise of which they are a part, its

determining competitive advantage and optimum results.”

NATURE OF PERSONNEL ADMINISTRATION

Personnel function is very essential in any administrative

organization, whether in the government of private organization. It is

concerned with the development of policies governing manpower

planning, recruitment, selection, placement, termination and

retirement, education and training, career development, terms of

employment, methods and standards of remuneration, disciplinary

measures, working conditions, and employees’ services and the like.



The functions of personnel administration are becoming more

complicated day by day. The problems of personnel administration

differ from one organization to the other. In the government, it has

more tasks to perform. They employ more people and serve varied

objectives. As personnel administration deals with human beings all

the time, the crucial functions of motivation and morale of employees

have to be performed by it. It has to meet the growing needs of the

people as well as satisfy the increasing expectations of its employees.

SCOPE OF PERSONNEL ADMINISTRATION

The primary objective of personnel administration is to ensure

effective utilization of human resources in pursuit of organizational

goals. It should design and establish an effective working relationship

among all the members of the organization defining clearly the

responsibility and authority for each job and its relation with other jobs

in the organization.

PERSONNEL FUNCTIONS

Personnel administration has to concentrate on the various

functions, like the recruitment, training, promotion, conditions of

service, employees welfare employer-employee relations and

processes of morale and motivation, define responsibility and authority



for each job, curb unfavourable practices like favouritism and nepotism

in the organization.

Personnel administration with its ever increasing responsibilities

has become an indispensable part of management. There is a need for

making personnel administration responsible for bringing about

innovative changes in the structure of organization, undertaking

personnel administration, undertaking personnel research and

conducting attitude surveys. There is also a need for making

personnel administration accountable for formulating cost effective

policies and programmes and establishing positive relationship

between the organization and environment. A constantly changing

scenario calls for better recruitment procedures, newer training

techniques, re-training methods, mid-career training, more

coordination between private and public welfare programmes, effective

organizational development, better performance appraisal devices and

more useful leadership methods.

TOOLS OF PERSONNEL MANAGEMENT

8. Create your own employees activities.



PROPOSED ACITIVITY: FACILITATING SKILLS ENHANCEMENT

SEMINAR

BACKGROUND:

The mission of the Bureau of Internal Revenue is to collect taxes

for nation-building through excellent, efficient and transparent service,

just and fair enforcement of tax laws, uplifting the life of every Filipino.

In order to accomplish this mission there is a compelling need for

revenue officials to communicate to the stakeholders the

developments and information on how the taxpayers can better

comply with their obligations in order to maximize tax collection

through voluntary compliance.

The bureau recognizes this need and has issued Revenue Special

Order No. 165-2010 dated Feb. 24, 2010 identifying the members of

the speakers’ bureau. In Revenue Region 19-Davao City, they have

identified 46 employees to compose the speakers’ bureau. Officials

selected to conduct communication and information campaign should

be provided with the necessary support in terms of lecture materials,

paraphernalia, and training for them to better discharge their

responsibility.



As the Chairman of the Speakers’ Bureau of BIR – RR 19, Davao

City, I have actually submitted this proposal to the Regional Director

for approval.

OBJECTIVES:

1. To learn practical and usable tools and techniques in facilitating

a group discussion and

2. To gain the basic skills and expertise to become an effective

facilitator, capable of operating in a wide variety of situation;

DATE: October 30, 2013

TIME: 8:00am to 5:00pm

VENUE: Grand Regal Hotel, Pichon St., Davao City

SPEAKER: DR. ROSA FE HONDRADE

Professor of the University of Southern Mindanao

TARGET PARTICIPANTS: Members of the speakers’ bureau and

potential speakers from the five (5) district offices and regional office.

OBJECTVIES:

1. To learn practical and usable tools and techniques which can

help the speakers/facilitators effectively facilitate group

discussions/meetings; and



2. To gain the basic skills and expertise to become an effective

facilitator, capable of operating in a wide variety of situation;

NUMBER OF PARTICIPANTS: 40 participants

SUGGESTED TOPICS:

1. Roles and responsibilities of a facilitator

2. Qualities of a good facilitator

3. Basic guidelines for facilitating a meeting/discussion

4. Techniques, tools and methods of facilitation

Note: The speaker may adopt his/her own training design when

necessary.

BUDGETARY REQUIREMENTS:

Honorarium of the speaker - P10,000.00

Meals and venue (P701.00 x 50 pax

including the secretariat/facilitators) - 35,050.00

Seminar Materials - 10,000.00

Certificates/IDs/other materials - 5,000.00

Miscellaneous Expenses - 2,000.00

Estimated Budget - P 62,050.00



ACTION PLAN:

1. Submit this proposal to the Regional Director for approval thru

the Head of the Human Resource Management Unit;

2. Identify the participants and issue Revenue Regional Special

Order requiring the identified participants to attend the seminar;

3. Arrange for the venue and facilities;

4. Send invitation letter to the speaker and coordinate availability

of schedule and materials needed;

5. Prepare Certificate of Appreciation for the speaker and Certificate

of Attendance for the participants;

6. Submit the budgetary requirements to the Finance Division for

funding and check preparation;

7. Assign committees to better facilitate the activity;

8. Coordinate with the in-charge to ensure the smooth flow of the

event.

B. Create your own performance appraisal system for

personnel in any area you choose.

All through the years, the Civil Service Commission has

implemented several performance evaluation/appraisal system in the

government which shall be the basis of evaluating employees

performance. In the BIR, it has recently issued Revenue Memorandum

Order No. 26-2013 dated Sept. 17, 2013. I do not argue the



importance of the use of performance management towards effective

governance but what I question is on the process of its evaluation.

Every government office has its own mandate and for every division or

section, it has also specific task to do that evaluating it in general

terms would not effectively measure the real performance of every

employee.

In the case of the Revenue Officers assigned in the Assessment

Section, they have distinct function compared to other sections in the

bureau that evaluating their performance should be based on a

customized formula in order to be more effective. Revenue Officers

assigned in the Assessment Section of the BIR-District Offices are

responsible for audit and investigation of taxpayers within their

jurisdiction to determine the correctness of the taxes they pay. They

are also mandated to submit investigation reports with standard

reporting requirements which shall be subject to review and evaluation

by the assessment division of the regional office. Investigation

performance could either be measured as collection, if the findings

are paid during the investigation process, or as

assessment if the

findings are not paid by the taxpayers due to financial constraints or

the findings are not acceptable by the taxpayer which may be



subjected to reinvestigation when warranted. Reports are returned to

the original examiners should it fall short of the reporting standards.

In order to promote fairness and transparency in evaluating

enforcement performance of Revenue Officers (Assessment), I would

like to propose the following evaluation procedure:

1. The annual goal on enforcement for collection and assessment of

every RDO is be 8% of the overall District Collection Goal as

prescribed under Revenue Memorandum Order No. 9-2013. Eighty

percent (80%) of which will serve as collection goal while the other

20% will be the assessment goal of the Assessment Section which

shall be further divided among the number of Revenue Officers (A)

to get the individual target.

2. Collection/Assessment Goal per Revenue Officer(A) shall be

measured starting January until December of each year. No

changes in figures shall be effected in case there are changes in the

number of ROs during the year.

3. Only collection/assessment arising from the following shall be

reported in the Monthly Summary of Assessment and Collection

Activities pursuant to RMO 67-99:

a. Letters of Authority/Letter Notice;

b. Tax Verification Notice;



c. Pre-audit of 1604CF, 1604E and Alphalist of

Employees/Payees and Reconciliation of MAP and Annual

Information Returns with the applicable Remittance Returns

(BIR Form 1600, 1601-C, 1601-F, and 1601E per Operations

Memorandum No. 10-11-001 of DEPCOM Nelson M. Aspe

dated Sept. 23, 2010; and

d. Mission Order on Surveillance/Oplan Kandado/CRM/POS

Reading whether paid through BIR Form 0605 or by

amending tax returns.

4. Collection/assessment arising from the following activities shall not

be considered in the Monthly Summary of Assessment and

Collection Activities pursuant to RMO 67-99:

a. One Time Transactions (ONETT) covered with Memorandum

of Agreement even though payment is covered with Form

0605. However, collection/assessment from Estate Tax as a

result of investigation/verification can be reported as

performance being covered with Tax Verification Notice;

b. Denial/reduction of refundable amount upon audit of

refundable returns or TCC applications;

c. Tax Compliance Verification Drive;

d. Other revenue-generating activities thru the ingenuity of the

District; and



e. Delinquent accounts that may be assigned by the RDOs.

The Revenue District Officers, however, are not precluded from

reporting thru the Monthly Submission of 0605 Reports the

collection from the above activities for the purpose of quantifying

the District’s performance other than the regular audit function.

5. In order for ROs assigned in small Districts be at par with ROs in

the prime Districts, the rating shall be based on the percentage of

increase/decrease of assigned goal rather than the actual peso

value.

6. Other criteria to be considered shall be as follows:

a. The number of returned dockets for compliance of certain

reportorial requirement/s or for re-computation due to errors

observed during the review process. However, dockets

returned due to the taxpayer’s approved request for

reinvestigation shall not be treated against the investigating

officer;

b. The number of cases issued with tracers including those

referred to the Special Investigations Division for filing of

administrative sanctions;

c. The number of unreported cases covered with eLA/LN

exceeding 180 days old from the date of issuance;



d. The number of cases reported and actually received by the

Assessment Division during the period;

e. Special assignments, like serving as resource speakers and

other delegated functions to represent the Revenue District

Officer. The information shall be provided by the RDOs to the

Assessment Division who shall collate the data.

7. Cases reported as assessment and later on collected by the same

RO shall no longer be reported as collection, except when the same

case is assigned to another RO and properly covered with a

Memorandum of Agreement.

8. Cases referred for reinvestigation from another RO with sustained

assessment shall not entitle the latter with any credit. If the

reinvestigation resulted to an increase in assessment or collection,

only the increase shall be credited to the latter.

9. The Monthly Summary of Assessment and Collection Reports of

Revenue Officers, Groups supervisors, and Revenue District Officers

shall at all-time tally with each other.

10. The Monthly Summary of Assessment and Collection Reports

shall be submitted by the Revenue Officer to the Group Supervisor

on the 5th day of the following month, who shall in turn submit his

report together with the reports of the former to the RDO on the 6 th

day of the month and the report of the RDO shall be submitted to



the Regional Director thru the Assessment Division on the 10th of

the following month (RMO 67-99).

11. Failure to submit the report on time would mean that the

performance for the particular month shall not be included in the

enforcement performance evaluation.

12. Cases closed during the month must be reported in the Monthly

Summary of Assessment and Collection Reports on the same month

and the report of investigation shall likewise be submitted to the

RDO immediately.

The present system being followed by this office is very broad that

it does not actually measure the performance of the examiners in

terms how efficient they are in the submission of reports. It becomes

a practice the Revenue Officers would just submit reports for the sake

of submission in order to reduce their inventory of pending cases

sacrificing the quality of their reports. With this proposal to be

incorporated in the existing system, the quality of reports will be

improved because ratings will be affected when there are returned

dockets.

II. CREATE A PERFORMANCE MANAGEMENT PLAN AND

CHECKLIST

http://www.opm.gov/policy-data-oversight/performance-management/performance-management-cycle/#url=Overview



Performance management involves much more than just assigning

ratings. It is a continuous cycle that involves:

Planning work in advance so that expectations and goals can beset;

Monitoring progress and performance continually; Developing the employee's ability to perform through training

and work assignments;

Rating periodically to summarize performance and,

Rewarding good performance.

MY PROPOSED MANAGEMENT PLAN AND CHECKLIST

(For Revenue Officers assigned at Assessment Sections of Revenue theDifferent Revenue District Offices in Revenue Region 19-Davao Region)

Part I Performance – 70%

Key Results

Area

Performance Objectives Measures Actual

Results

Ratin

gs

IncreasedCollection

Performanceon audit and

investigation

1. Quality conduct of auditcovered with Letters of

Authority, Letter Notices,Tax Verification Notices and

Memorandum of

Assignments2. Gathering of data from

third party information

Quality:Quantity:

Time:

IncreasedAssessmentPerformanceon audit and

investigation

Quality:Quantity:Time:

Improved

Level of

accuracy of tax returns

received

1. Expedient pre-audit of tax

returns

2. Systematic monitoring of Taxpayers Account

Monitoring Program

3. Prompt monitoring of EFPSfilers4. Systematic conduct of tax

surveillance operation

Quality:

Quantity:

Time:

Increased

collection of taxes

through

1. Extensive

dissemination of TaxInformation through

regular conduct of

Quality:

Quantity:Time:

http://www.opm.gov/policy-data-oversight/performance-management/performance-management-cycle/tabs/planning/

http://www.opm.gov/policy-data-oversight/performance-management/performance-management-cycle/tabs/monitoring/

http://www.opm.gov/policy-data-oversight/performance-management/performance-management-cycle/tabs/developing/

http://www.opm.gov/policy-data-oversight/performance-management/performance-management-cycle/tabs/rating/

http://www.opm.gov/policy-data-oversight/performance-management/performance-management-cycle/tabs/rewarding/

http://www.opm.gov/policy-data-oversight/performance-management/performance-management-cycle/tabs/rewarding/

http://www.opm.gov/policy-data-oversight/performance-management/performance-management-cycle/tabs/rating/

http://www.opm.gov/policy-data-oversight/performance-management/performance-management-cycle/tabs/developing/

http://www.opm.gov/policy-data-oversight/performance-management/performance-management-cycle/tabs/monitoring/

http://www.opm.gov/policy-data-oversight/performance-management/performance-management-cycle/tabs/planning/



voluntarycompliance

orientation seminars2. Intensified conduct of

seminars and tax

forums per line of industry

3. Prompt execution of Tax Compliance

Verification Drive4. Proper apprehension

for non-issuance of receipts

Maintained

high level of taxpayers’ service

satisfaction

1. Effective and prompt

action on taxpayers’ transactions while servingas Action Officer of the

Day, Hot Line In-charge,and ONETT officers

Quality:

Quantity:Time:

Enhanced

RDO’s database

1. Intensified data gathering

activities

Quality:

Quantity:Time:

Part 11 - Behavioral Dimensions (30%)

Point Score

Human Relations

Dependability

Work AttitudeStress Tolerance

Punctuality and Attendance

Leadership (for Supervisors only)

Total:

Average PointScore:

Equivalent PointScore :

Overall Point Score (Part 1 and Part 11)

Equivalent Adjectival Rating

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