The Training Concept

January 25, 1999 REVENUE MEMORANDUM ORDER NO. 06-99 SUBJECT : The Training Concept TO : All Internal Revenue Officers, Employees and Others Concerned OBJECTIVE: To establish a training concept as a basis for the training development and delivery system of the Bureau. The BIR thru the assistance of Deutsche Gessellschaft fur Technische Zusammenarbeit (GTZ) has conceived and formalized the training concept on training development and delivery system of the Bureau hereto attached. All succeeding training programs and projects of the Bureau shall align with the said training concept and shall be the basis of the following: 1. Formulation of effective policies on training system; 2. Implementation of training programs and projects; 3. Assessment of training needs; 4. Design, development and management of career and training paths for BIR employee; and 5. Monitoring and evaluation of BIR's overall training efforts. This Order takes effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue ATTACHMENT PREFACE In response to the need of updating its training programs, policies, and the recent changes in technology, organizational and systems structure, the BIR, with the assistance of the Deutsche Gessellschaft fur Technische Zusammenarbeit (GTZ) of the Federal Republic of Germany, came up with a relevant concept of a Training Development and Delivery System (TDDS) responsive to the needs of internal and external stakeholders of the Bureau. Through this concept the TDDS is envisioned to provide an effective and efficient system of developing and implementing training programs for all Bureau personnel. To attain this concept formulation, the Project Team conducted 14 focus group discussions in the BIR National Office under the guidance of a consultant and facilitator. These focus group discussions aimed to identify the issues and concerns which would be the input to the final conduct of the training concept formulation workshop. The focus groups involved employees from the different functional groups such as assessment, collection, excise, information systems, and other support groups, ranging from rank and file to top management. cdll The focus group discussions resulted in a list of views and expectations for an effective and efficient TDDS which then became the basis for the TDDS Concept Formulation Workshop held at the Mimosa Leisure Estate in Clarkfield, Pampanga. In the said Workshop, information were collated as to the roles, minimum deliverables, functions, responsibilities, the training cycle under the TDDS and organizational linkages for a well-functioning TDDS which resulted in the final formulation of the training concept for approval of top management. TDDS CONCEPT As Illustrated THE TRAINING CONCEPT TRAINING DEVELOPMENT & DELIVERY SYSTEM (TDDS) I. THE TDDS AS EXPLAINED IN SYMBOLS The meaning of TDDS symbols: 1. Sun - energy and light, 2. Soldier - employee, 3. Pathway - training/career path, 4. Pond - life, and 5. Ripple - empowerment As the sun provides light and energy to the earth, so does the Training Design and Delivery System (TDDS) to the human resource of the BIR. Like a soldier, the BIR employee will be fully equipped with the necessary physical, intellectual, moral capabilities and moral values which will provide the knowledge, skills and attitudinal behavior of the employee to pursue his ambition of going up the career ladder. The employee is also encouraged by the TDDS to face with commitment and determination the challenges in public service. As the employee embarks to meet his quest, the TDDS like the sun illuminates the trainings/career path that the employee may choose to attain his personal goals. This path provides the different training courses that the employee will undergo in order that he could successfully attain his career goals. The TDDS envisions that as an employee travels his career path, he continues to develop and be empowered. This empowerment is like a pond with its ripple effect that begins at the center emanating outwards representing self development through training courses. The dynamism exuded by the TDDS transforms the BIR employee into a potent force that is proactive and highly committed to serve his fellow employees and the public at large. As the employee attains his career goals (the finish line), he finds fulfillment, success, and the satisfaction of having served the Bureau under a highly motivated and competent workforce. II. THE TRAINING PHILOSOPHIES IN SUPPORT OF TDDS The Bureau's training development and delivery service is given birth and recognition by the following training philosophies. These are formulated on the basis of demands of the times on human development. "The institutionalization of the Training Program plays a vital role in the development of a professional workforce in the Bureau for the delivery of fast, efficient and effective service to the taxpaying public and maximize or enhance voluntary tax compliance in terms of increased revenue collection" "A professional workforce can only happen in an office where there is continuous and adequate training program" "Training is a right and an employee can demand for it" "The goal of training is learning that leads to improved performance" "A successful training program is an effective way to transform the organization into a learning organization" "Training of staff is the very process of administration" "Training is inculcation of attitude" "Training is a continuing process" "The job itself is the basic tool for training" III. THE TDDS CONCEPT A. The role of the TDDS 1. A catalyst/transformer Ensures that training programs will result to increased collection and better performance manifested by better taxpayer service; Develops a highly competent, motivated and empowered BIR workforce; Provides appropriate knowledge, skills, attitudes and values to BIR personnel; Works towards the formation of a professional workforce supportive of organizational efficiency and competitiveness. 2. A systems arm Creates and establishes a systematic national approach to the development and delivery of a training system that will assist the national, regional and district offices in order to cope with the changes in tax administration; Formulates and implements a training and career path system. llcd B. Minimum Deliverables of a Well-functioning TDDS Standard Training and Reference Manuals Training Profiles (Trainees/Trainers Database) Training Calendar Training Path Program Incentive Schemes for Trainers C. Functions and responsibilities of the TDDS Formulate policies for an effective training system on: a. Organizational linkage and delineation of responsibilities, b. Creation of a trainer's pool, and c. Rewards, incentives and sanctions; Implement the training programs in accordance with set guidelines and procedures; Assess the training needs of BIR personnel at all levels and integrate training efforts in the Bureau; Plan, design, develop and manage programs addressing career and training paths of employees as well as all aspects of the operations and administration of the BIR; Provide a mechanism for monitoring and evaluation; and, Monitor and evaluate BIR's overall training efforts. D. The Training Cycle The training cycle is a relevant feature as to how the TDDS would function. The following training cycle is suggested: Identify Training Needs : Determine if and how training can play a role in improving job performance and target outcomes Map the Approach : Choose the appropriate training approaches that will best support the target outcomes and improve job performance. These include: - Training policies - Integrated Training Master Plan (affecting areas of operation e.g. ISG, OPNS, RMG, LEG) - Training manual - Training path based on organizational structure, position/job requirements & potentials for advancement Produce Learning Tools : Produce all training/coaching components like materials, job aids, handouts, guides, manuals, etc. Also includes development or design of training courses. Apply Training Techniques : Deliver the training as designed to ensure successful results. Ensure that the following are taken into consideration: - A pool of competent trainers, writers, and speakers are ready for dispatch; - Existing HRMU is linked/integrated with HRDS in terms of training delivery and coordination service; - Area Training Centers are extension training facilities of HRDS; - Regular conduct of specific training for functional groups (e.g. OPNS, RMG, ISG, LEG) Calculate Measurable Results : Assess whether the training/coaching has accomplished actual performance improvement, communicate the result and redesign the process if necessary. This may be done by conducting post-training evaluation (on-the-job) and research studies to upgrade or enhance job performance and productivity. Track ongoing training and follow through : Hone the techniques that individuals and groups can use to ensure that the impact of their training does not diminish. IV. ORGANIZATIONAL LINKAGES OF THE TDDS Diagram 1 illustrates where the TDDS should be lodged . Diagram 2 shows the linkages of TDDS with the different offices/units of the Bureau . The Different Training Programs of the BIR General Courses Orientation/Reorientation Course BIR Foundation Course Seminar on Public Accountability and Graft Prevention Employee Development Program Clerical Development Course Taxpayers Service Employee's Training on Speech and Personality Technical Writing Records Management Professional/Technical/Specialized Courses Basic Course for Revenue Officers Audit Techniques Course Training Course for Legal Officers Training Course for Tax Fraud Investigation Seminar on National Government Accounting Seminar on Accounting and Auditing Requirements for Government Expenditures Seminar on Cash Management and Control Seminar on Property and Supply Management Train-the-Trainers Workshop Basic Instructor's Training (IRS) Presentation Skills Development Workshop Supervisory Development Course Basic Supervisory Course Middle Management Development Programs Middle Management INTAX Seminar Middle Managers Course Executive Development Programs BIR Values Integration Program for Top Management Project Management Workshop (Kepner Tregoe) Diagram 3 is a proposed idea in as far as making the function a decentralized one which should follow the structure of the organization , if a new one is to be considered . Tabulated below are the advantages and disadvantages of centralized or decentralized TDDS. Advantages Disadvantages Decentralized TDDS Less coordination in Need to come up with a different terms of scheduling plantilla that will require an Executive Lower expenses in Order (element of time) terms of transportation More funding needed in the reorganization Need for increase in funding (in terms salaries for elevated HRMUs) Absence of uniformity in the design and development of training curricula Centralized TDDS Uniform monitoring and Higher expenses in terms of travel dissemination of More time and effort invested information Lack of qualified/available personnel Inasmuch as we are experiencing insufficiency of funds at the moment, we shall adopt the centralized set-up while continuing to establish closer coordination with the Regional Offices. As the functions of the HRMUs become well-defined, we will gradually shift to the decentralized set-up. The TDDS organizational linkage defines the nature of interaction and the order of work relationship that should exist within the various departments of the organization and the other relevant agencies and personalities in the course of the performance of its functions and responsibilities. There are two proposed organizational linkages. The first diagram shows three concentric circles that define the stages of linkages. This depict a centralization of HRD plans and programs. The inner circle denotes ownership or where the TDDS should be lodged. The HRDS is still viewed as the appropriate arm of the Bureau with which all plans and programs for its manpower development would emanate. The second circle is a Bureau-wide linkage which would generally arise. The third circle is the external linkage of the Bureau. The second diagram shows various intersecting circles which should be interpreted from the vantage point of the stakeholders, internal or the employees and external or the taxpayers. The intent of this linkage is to highlight a centralized training administration and a decentralized implementation. Also, there should be integrated training efforts within the Bureau among the Human Resource Development Service (HRDS), Taxpayers Assistance Service (TAS), Information Policy and Quality Service (IPQS). The current set up of the HRDS should be enhanced in order to function as the nerve center of training. However, its major responsibility would be towards an entire workforce of the Bureau both at the national and regional offices. As regards the taxpayer or general public, the TAS and IPQS should continue to function in close coordination with HRDS. Peculiar in the diagram is the intersecting circles of HRDS, TAS, IPQS and the RO while the RDO only intersects with the RO, the former should get all the information and instructions from the latter. V. OTHER PROPOSALS TO ACHIEVE A WELL-FUNCTIONING TDDS A. On Systems and Procedures All training plans and programs shall be coordinated with the HRDS Revival of the Office Audit as a training ground, specifically lodged either in the Assessment Division or Revenue District Office Centralize administrative and policy formulation All training programs must be provided with a procedures manual Develop a Trainer's Program Create Regional Training Teams Prioritize conduct of training, basic courses and specialized courses Adopt a "buddy system" for technology transfer Establish an information technology hardware laboratory Adhere to qualification standards Decentralize basis of implementation and look into the capability of the Training Division and the cost-saving component B. On Evaluation Results of graded training shall be required as one of the bases for promotion and upgrading of assignment Adhere to qualification standards Rigid evaluation of training efforts Provide tests for competency Set feedback mechanism to monitor/evaluate training programs C. On Benefits Set up reward and sanction systems for the promotion of training development Upgrade pay scale of Bureau personnel Establish and allocate attractive positions or items for core trainers under the revised executive order Define the roles of the HRMUs for upgrading of corresponding job positions D. On Support from Top Management Approval of TDDS training programs and projects Appropriation of adequate funding/budget VI. RECOMMENDATIONS FOR TOP MANAGEMENT'S IMMEDIATE CONSIDERATION A. Steps that should emanate from the BIR top management to improve public image, taxpayer service and voluntary complianc e: Issue an RMO prescribing policies/procedures for TDDS Define the organizational framework within which the TDDS will operate Take the necessary programs/projects/actions relative to MANCOM's direction on key decision points Start adopting internal capability building programs and interventions Resolve issues on organizational structure Put in place an approved organizational structure immediately B. Steps to observe in the normal day-to-day operation of the Bureau: Emphasize the importance of communication and coordination among the different units in the BIR Rationalize reporting system Encourage managers to act and work like coaches instead of being "bosses" to their subordinates Share information and immediately clarify or follow-up instruction at all levels of linkages C. Training service programs for action: Development of a curriculum for Excise Tax Training Revival and continuation of the INTAX Training for middle managers based on the adaptation made from the previous training curriculum Training manual to guide trainers and participants Develop TCP training policies in preparation for the transition and phase-out of the project Develop specific curriculum for areas not yet existing, specifically for the administrative and legal staff Conduct computer technology orientation/briefing for BIR managers Submitted by: (SGD.) NENY M. ARGUNA Assistant Commissioner Human Resource Development Service (SGD.) NORA J. TEMBREVILLA (SGD.) JULIET S. GASPAR Chief. Career Management Division Chief, Training Division CONTRIBUTORS/PARTICIPANTS Training Concept Formulation Workshop ACIR Jaime D. Gonzales Dir. Dante F. Canullas ACIR Ofelia B. Ibanez Dir. Alberto P. Paggabao, Jr. ACIR Melchor S. Ramos Dir. Virginia Trinidad ACIR Lucita G. Rodriguez RDO Delia S. Sarmiento HREA Nora E. Tamayo Ms. Estelita V. Datu Ms. Cecilia C. Felipe Ms. Aurora Trompeta Mr. Silverio Sante Ms. Marietta Lorenzo Mr. Conrado Item Ms. Carolina Pesayco Ms. Grace Javier Ms. Zenaida O. Salas Ms. Concepcion Quevedo Mr. Fernando M. Matias Ms. Generosa L. Castillo GTZ Facilitators: BIR Facilitators: Ms. Jowena Manalac Ms. Ma. Elena C. Tan Ms. Milagros Pasco Ms. Rosalinda T. Capino Secretariat : Mr. Rommel V. Gonzaga Ms. Ma. Luisa P. Saboriendo