Revised Guidelines in the Conduct of Government Training and Development Programs

April 5, 1989 REVENUE MEMORANDUM CIRCULAR NO. 19-89 SUBJECT : Revised Guidelines in the Conduct of Government Training and Development Programs TO : All Internal Revenue Officers and Others Concerned For your information and guidance, CSC Memorandum Circular No. 9 s. 1989 is hereunder quoted stressing the observance of the guidelines in the conduct of government training and development programs: "In line with the present thrust of government towards decentralization and deregulation, coupled with its drive towards cost effectiveness in government operations, the following guidelines in the administration of agency training and development programs shall be observed. cd i 1. Training and development programs shall refer to the following: 1.1 all training programs conducted by the agency which shall include orientation/reorientation, value development, employee development, supervisory development, retraining, pre-retirement seminars, and other courses on substantive or unique functions of the agency; 1.2 training programs conducted by other government offices/private institutions availed of by agency personnel; 1.3 conventions or conferences conducted by professional organizations attended by government personnel; 1.4 local scholarship grants sponsored by the agency itself and availed of by agency personnel/other government personnel; 1.5 local scholarship grants sponsored by other government offices/private institutions availed of by agency personnel; and 1.6 foreign-assisted scholarship programs availed of by agency personnel. 2. Residential or live-in programs, except conventions and conferences, whether conducted by the agency or other institutions, shall have a maximum of 50 participants. Maximum expenses for programs that are highly specialized or technical in nature unique to the functions of the agency shall be P19,200.00 per participant or P800.00 per day per participant. Expenses for other training programs shall not exceed the maximum amount of P14,400.00 per participant or P600.00 per day per participant. Such expenses shall cover board and lodging, supplies and materials, transportation, gasoline and oil expenses, communications expenses, rental of training rooms and honoraria of resource speakers. cdt 3. Non-residential programs, except conventions and conferences, whether conducted by the agency or other institutions shall have a maximum of 50 participants. Maximum expenses for programs that are highly specialized or technical in nature unique to the functions of the agency shall be P9,600.00 per participant or P400.00 per day per participant. Expenses for other training programs shall not exceed the maximum amount of P6,000.00 per participant or P250.00 per day per participant. Such expenses shall cover meals and snacks, supplies and materials, transportation, gasoline and all expenses, communications expenses, rental of training rooms and honoraria of resource speakers. 4. Attendance of government personnel in conventions and conferences shall be allowed for those with a maximum of 5 days duration and shall be limited to five participants per agency to be selected from among those who have not attended a similar activity for the last two years. Fees for conventions or conferences, whether conducted on a residential or non-residential basis, shall not exceed P500.00 per day per participant. Otherwise, the attendance shall be on official time only and at no expense on the part of the government except the salaries and allowances of the participants. cd i 5. Training programs shall be conducted in places where majority of the participants are stationed in order to minimize cost of travel. The use of government training facilities and other less expensive venues shall be observed. 6. Government participants residing outside the venue of the training program, (i.e., venue: Metro Manila, participants coming from the regional offices; venue: Iloilo City, participants coming from Bacolod City) may be allowed travelling allowances and actual transportation expenses subject to COA rules and regulations, provided that if the training fee includes expenses for board and lodging, the same shall be deducted from the travelling allowances. Those coming from the place where the training program is held shall only be allowed actual transportation expenses. 7. Honoraria for resource speakers shall conform with the rates of honoraria set by the Civil Service Commission. 8. The head of agency shall be responsible for approving the training and development programs of their respective agencies. Likewise, accreditation of such programs for purposes of personnel actions shall be the responsibility of the head of agency. 9. The usual constraint on the availability of funds and existing accounting and auditing requirements shall apply. 10. Each regional office of a department or agency shall submit to the Civil Service Regional Office (CSRO) concerned, a semestral report of individual programs or courses conducted or attended, using the attached form. (Annex "A"). Such reports should be forwarded to the CSRO's not later than June 15 for the first semester report, and December 15, for the second semester report. aisa dc 11. Departments/agencies which fail to comply with any one of the conditions set herein shall be required to secure prior approval of the Civil Service Commission for the conduct of succeeding training and development activities. This memorandum Circular supersedes MC No. 5, s. 1976 and Joint CSC - DBM No. 87-1 (which was revoked on January 3, 1989) and other issuances inconsistent with the provisions of this Circular." Please be guided accordingly. JOSE U. ONG Commissioner of Internal Revenue