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
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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
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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.
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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
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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.
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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
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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.
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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;
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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
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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
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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.
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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
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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.
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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.
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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
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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
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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
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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
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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;
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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
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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;
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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
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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
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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:
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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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