Reiterating Certain Policies in the Conduct of Government Training and Development Programs and Amending the Provisions of CSC MC No. 9, s. 198
Revenue Memorandum Circular No. 072-90 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Jun 27, 1990
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June 27, 1990 REVENUE MEMORANDUM CIRCULAR NO. 072-90 SUBJECT : Reiterating Certain Policies in the Conduct of Government Training and Development Programs and Amending the Provisions of CSC MC No. 9, s. 1989 TO : All Revenue Officials and Employees and Others Concerned For the information and guidance of all revenue officials and employees, quoted hereunder is Civil Service Commission Memorandum Circular No. 28, series of 1990 dated May 21, 1990. cd i "Pursuant to the decentralization thrust of the government, the Civil Service Commission issued Memorandum Circular No. 9, series of 1989, prescribing guidelines in the conduct of government training and development programs. The guidelines included delegating authority to heads of agencies to approve training and development programs of their respective agencies, as well as setting the ceiling for allowable expenditures for such programs. It has been reported and observed, however, that the present prescribed fees have become unrealistic and because of these limitations, many opportunities to participate in training programs conducted by various institutions possessing the expertise and capability could not be availed of by government employees. Moreover, the Commission's program for training and development activities is to establish its direct bearing on the level of productive output of workers and their effectiveness at rendering public services. In order to provide a more liberal policy in favor of personnel development efforts in government and to ensure that training and development programs will redound to the benefit of the individual, the organization and the public, certain Commission policies are hereby reiterated with some amendments to Memorandum Circular No. 9 as follows: 1. For purposes of classifying training and such other development programs, a distinction is hereby made between (a) employee development courses and (b) highly specialized, technical or scientific seminars or studies. The first classification shall refer to orientation/reorientation courses, retraining on basic skills inherent to the position held, value formation and development and pre-retirement seminars for rank-and-file and management level employees. The second category shall refer to programs aimed at capability building skills development/enhancement at any level or rank of employment requiring an understanding or use of special tools and techniques in order to cope with job/work changes or transfer of technology. aisa dc 2. Training fee for employee development courses for residential or live-in programs shall not exceed P800.00 per day participant and P1,000.00 per day per participant for highly technical, specialized or scientific courses. 3. Training fees for non-residential programs under employee development courses category shall not exceed P600 per day per participant and P800 per day per participant for highly technical, specialized or scientific courses. 4. In determining the honoraria for resource speakers, due consideration shall be given their qualification, competence/expertise and task performance without exceeding the maximum rate of P500.00 per hour. 5. The guidelines governing the attendance of government personnel in conventions and conferences shall still be observed, except that the maximum number of participants per agency shall no longer be limited to five (5) in the following instances: (a) where the required expenses for the additional participants will not be charged to agency funds; and (b) when the attendance/participation of the employees has the approval of the head of Agency" shall refer to persons of authority in attached agencies or regional offices who exercise control and autonomy over financial matters of the Office. 6. Selection of participants to training and development programs shall be carefully made through the screening processes identified by the Personnel Development Committee established under CSC MC No. 10, s. 1989 and upon the approval of the head of agency. 7. As much as possible, all staff or employee development programs should be undertaken by the agency itself to conserve as well as maximize their resources since external courses usually involve large financial outlay. Technical assistance from the CSC as well as other government or private institutions may be sought or availed of provided the agency does not relegate/abdicate its responsibility to formulate, sponsor or conduct the training program. In this connection, the Commission encourages inter-agency coordination and networking to facilitate the pooling, utilization, and exchange of available government resources/facilities for training and development activities. 8. All heads of agencies, through their human resource development office/division or units, are enjoined to identify training and development programs for their respective personnel based on employee and organizational needs at the beginning of the calendar year. Programs formulated outside of the scheduled projects may still be conducted subject to the approval of the head of agency and consistent with the provisions of the herein guidelines. Similarly, all heads of agencies are enjoined to encourage the conduct of echo-seminars which are highly technical in nature to effect sharing of knowledge and skills and to maximize manpower utilization and cost effectiveness. 9. An amended form (see attached sheet) containing the semestral report of training, development and scholarship programs/activities is prescribed for use of all departments and agencies. 10. In all the above instances, heads of agencies are reminded to take into account the pertinent issuances of the Office of the President relative to austere practices in all government operations. All other policies, issuances and guidelines inconsistent with the provisions contained herein are deemed superseded. This Memorandum Circular will take effect immediately. (Sgd.) PATRICIA A. STO. TOMAS" Chairman All revenue officials and employees are enjoined to give this circular as wide a publicity as possible. JOSE U. ONG Commissioner of Internal Revenue
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