Prescribing the Adoption and Use of the BIR Project Management Manual

December 15, 2021 REVENUE MEMORANDUM ORDER NO. 8-2022 SUBJECT : Prescribing the Adoption and Use of the BIR Project Management Manual TO : All Internal Revenue Officials, Employees, and Others Concerned This Order is issued to prescribe the adoption and use of the BIR Project Management Manual, which contains some of the generally-recognized and accepted concepts, principles, processes, and tools in effective project management. The Manual, which was produced by the Project Management and Implementation Service (PMIS), shall be used as a reference document in the management of projects in the BIR, particularly in defining project concepts and terms, use of various tools, forms and templates, and adherence to prescribed procedures and guidelines. Revenue officials, employees and others concerned who are designated as project leaders and implementers shall be guided by this Manual in managing their respective project activities. This Order shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENT The BIR Project Management Manual GLOSSARY For purposes of this document, the following terms and definitions apply: 1. Activity is the identified component of work within a schedule required to complete a project. 2. Baseline is the refere ce basis for comparison against which project performance is monitored and controlled. 3. Budget Management refers to the authority of the project manager to commit, manage, and control project funds. 4. Bureau refers to the Bureau of Internal Revenue (BIR) as an agency. 5. Business Case is a document justifying the need to carry out the project, clearly articulating the benefits of successfully completing the project ( e.g. , revenue increase, cost reduction, etc.). Moreover, it addresses concerns related to possible financial and business-related risks. 6. Champion provides assistance in communicating and spearheading project changes in their respective offices for a common understanding of project objectives, immediately resolves issues identified in their offices, and escalates the matter to the project manager/team head as needed. 7. Change Request is documentation that defines a proposed alteration to the project. 8. Conflict Resolution defines how the project manager/team head can resolve conflict within the team, the organization, and external stakeholders. 9. Control refers to the comparison of actual performance with planned performance, analyzing variances, and taking appropriate action or intervention to achieve the desired goal. 10. Executive Sponsor refers to the top management who provides overall directions in formulating, executing, and implementing programs and projects. Roles include reviewing progress, committing funding & resources, and clearing roadblocks. 11. Institutionalization is an ongoing process in which activities, structures, and values become an integral and sustainable part of an organization. 12. Preventive Action is the direction and activity for modifying the work in order to avoid or reduce potential deviations in performance from the plan. 13. Program is a collection of related projects that contribute to an outcome or a larger organizational goal. 14. Program Integrator is also called program coordinating office, project management office work within the program management particularly on planning, organizing, monitoring and controlling large scale programs, comprising multiple related projects in support of the government program management. 15. Program Lead also refers to project sponsor, functional owner, process owner, and/or project proponent. May be a high-ranking official (or office) in the organization who serves as the overall overseer of the project, providing overall direction and is accountable for the various projects under their respective functional services across the organization. 16. Project Conceptual Plan is the agency's abridged version of a Project Charter. Hence, it is equivalent to a high-level Project Charter. It identifies the necessary project details, such as the scope and estimated cost/budget, and ensures that everyone involved in the project is aware of its purpose. 17. Project Life Cycle is a series of phases that a project passes through from initiation to its closure. 18. Project Team Head is the person or office with authority with regard to staffing, budget management and variance, technical decisions, and conflict resolution. Role includes bringing the right people on board the project, organizing the team to meet regularly, communicating progress and challenges to key stakeholders, identifying potential problems and mitigating risks, and obtaining approval of project management plan. 19. Project Team Members are created under a Revenue Special Order (RSO) responsible for executing the tasks to reach the milestones and deliver the products or services expected from the project. 20. Resource is anything needed to execute a task or a project ( e.g. , skill sets of employees, adoption of software, etc.). 21. Risk Register is the record of identified risks, including analysis and planned responses. 22. Stakeholder is a person, group, or organization that has interests in, or can affect, be affected by, or perceive itself to be affected by, any aspect of the project. May include Program Leads/Project Heads or the like. 23. Steering Committee includes the executive sponsors and key stakeholders, acting as an advisory group in providing guidance on the key decisions for the project implementation. 24. Technical Decisions describe the authority of the project manager/team head to make technical decisions about deliverables or the project approach. 25. Variance refers to the variance level that requires escalation. REFERENCES A. Articles/Books Dolfing, Henrico. The Project Success Model: A Guide to Defining Project Success , 2020. Millennium Development Goals (MDGs) and Result Chains. Energypedia.info/wiki/Millennium_Development_Goals_(MDGs)_and_Results_Chains. Muyuka, N.. Project Monitoring and Evaluation , 2015. Project Management Book of Knowledge Guide , 5th Edition B. Hyperlinks Harned, Brett. "How to Use Milestones in Project Management." November 5, 2018 . https://www.teamgantt.com/blog/the-how-and-why-of-using-milestones-in-your-project-plan "Institutionalization" by the Quality Assurance Project (QAP), USAID http://www.qaproject.org/methods/resinst.html (6 July 2021) Martins, Julia. "The quick guide to defining project scope in 8 steps." https://asana.com/resources/project-scope . January 22, 2021 . Nasir, Robina, "Objectives of Project Evaluation." http://www.slideshare.net Project Management Guide of the CDC (Centers for Disease Control) https://www2a.cdc.gov/cdcup/library/pmg/implementation/11_description.htm Rowe, S.F. & Sikes, S. (2006). Lessons Learned: taking it to the next level. Paper presented at PMI Global Congress 2006-North America, Seattle, WA. Newtown Square, PA: Project Management Institute https://www.pmi.org/learning/library/lessons-learned-next-level-communicating-7991#:~:text=Lessons%20learned%20are%20the%20documented,the%20actual%20experiences%20of%20others Sustainability Project Fund. McGill University. https://www.mcgill.ca/sustainability/files/sustainability/spf_sample_success_indicators_0.pdf https://unsplash.com/s/photos/bookshelf https://www.google.com/url?sa=i&url=https%3A%2F%2Fnewdemo.openrepository.com%2Fhandle%2F2384%2F295208&psig=AOvVaw1uPUAHYQppFyHm6Mh0BGN&ust=1636014387206000&source=images&cd=vfe&ved=0CAsOjRxqFwoTCPjyl9Xi-_MCFQAAAAAdAAAAABAD https://www.google.com/url?sa=i&url=https%3A%2F%2Ffreesvg.org%2Fman-pushing&psig=AOvVaw2onrc0LNXSLY3XD9AHov5o&ust=1636014337917000&source=images&cd=vfe&ved=0CASQjRxqFwoTCNDK0r7i-_MCFQAAAAAdAAAAABAD https://www.google.com/url?sa=i&url=https%3A%2F%2Fwww.projectcentral.com%2Fblog%2Fproject-management-life-cycle%2F&psig=AOvVaw0Nvj3LXEoNLdVUQnIIcokR&ust=1636014813526000&source=images&cd=vfe&ved=0CAsQjRxqFwoTCMin46Tk-_MCFQAAAAAdAAAAABAD https://projecttemplates.guru/templates/project-stakeholder-identification-map/ https://www.google.com/url?sa=i&url=http%3A%2F%2Fcommunication-resources.com%2Fblog%2F2020%2F4%2F6%2Ffacilitating-partnering-and-project-kick-off-meetings-in-a-social-distancing-world&psig-AOvVaw0UjM0u7d6GDCIi68KEv7l0&ust-1636014970818000&source=images&cd=vfe&ved=0CAsQjRxqFwoTCIj-gOzk-_MCFQAAAAAdAAAAABAD https://www.google.com/url?sa=i&url=http%3A%2F%2Fclipart-library.com%2Fmegaphone-cliparts.html&psig=AOvVaw2oEuBVnxy21XODiSBYhb8k&ust=1636015070450000&source-images&cd=vfe&ved=0CAsQjRxqFwoTCKCO6Zrl-_MCFQAAAAAdAAAAABAD https://www.google.com/url?sa=i&url=https%3A%2F%2Fwww.lifehack.org%2F759949%2Fhow-to-use-smartgoal&psig=AOvVaw2sekGu8EcPABknaNJLmlWX&ust=1636015095589000&source=images&cd=vfe&ved=0CAsQjRxqFwoTCIiClqrl-_MCFQAAAAAdAAAAABAD https://www.google.com/url?sa=i&url=https%3A%2F%2Fenergypedia.info%2Fwiki%2FMillennium_Development_Goals_(MDGs)_and_Result_Chains&psig=AOvVaw3f9jbjcRiNe6BYufiMPrt2&ust=1636015147096000&source=images&cd=vfe&ved=0CAsQjRxqFwoTCNDfqsDl-_MCFQAAAAAdAAAAABAD https://www.google.com/url?sa=i&url=https%3A%2F%2Fwww.mitre.org%2Fpublications%2Fsystems-engineering-guide%2Facquisition-systems-engineering%2Frisk-management%2Frisk-identification&psig=AOvVaw3XNN3JQtHiQY9CjvSZiLmj&ust=1636015283817000&source=images&cd=vfe&ved=0CAsQjRxqFwoTCKCL9pPm-_MCFQAAAAAdAAAAABAD Party Cheers People-Free vector graphic on Pixabay https://www.google.com/url?sa-i&url-https%3A%2F%2Fwww.dreamstime.com%2Fillustration%2Foutstanding-evaluation.html&psig=AOvVaw3OMGOz0Bf9_GLsxDS4Ln3j&ust=1636017817495000&source=images&cd=vfe&ved=0CAsQjRxqFwoTCOjO4rrv-_MCFQAAAAAdAAAAABAD PREPARED BY: Project Development and Management Division With the Assistance of the Project Monitoring and Evaluation Division (PMED) & the Project Management and Implementation Service (PMIS) Core Group Experts REVIEWED BY: Magdalena A. Ancheta Head Revenue Executive Assistant PMIS Jayson P. Lopez OIC-Assistant Commissioner PMIS APPROVED BY: CAESAR R. DULAY Commissioner of the Bureau of Internal Revenue MESSAGE FROM THE COMMISSIONER OF INTERNAL REVENUE Congratulations are in order for the dedicated men and women of the Project Management and Implementation Service (PMIS) and its two (2) attached divisions, namely, the Project Development and Management Division (PDMD) and the Project Monitoring and Evaluation Division (PMED), for coming up with the BIR Project Management Manual. Project management is crucial in ensuring that project objectives are closely aligned with the strategic objectives of our agency, as well as in assuring that goals are attained and targets are delivered within the established and agreed schedule. Effective project management also safeguards the loss or wastage of public resources, which we are mandated to expend judiciously. As such, its importance in promoting good governance and stewardship, particularly in tax administration, cannot be undermined. Compiling then the various relevant thoughts in project management into a manual is a commendable effort. The BIR Project Management Manual serves a vital source of information and expertise specially for project managers and implementers as it contains some of the basic and generally accepted concepts, principles, tools, and guidelines in project management. As such, this is a fitting and must-have resource for our Digital Transformation (DX) Implementation Team members, who are currently spearheading the Bureau's intricate but challenging journey towards digital transformation. I also encourage every official and employee of the Bureau to include this document as part of their learning resources and compilations. Caesar R. Dulay Commissioner of Internal Revenue Published by: PROJECT MANAGEMENT AND IMPLEMENTATION SERVICE Room 401, BIR National Office Building, Diliman, Quezon City INTRODUCTION The Bureau of Internal Revenue (BIR) is the country's premier revenue-generating agency tasked to collect taxes to fund the country's development goals and assist the government in achieving its long-term vision and mission. Pursuant to its mandate to generate increased revenues, as well as to further enhance its capacity to keep abreast with the rapid changes and indeterminate developments both in the technological and business environments that potently impact tax administration, policies, and targets, the BIR is currently embarking on a digital transformation (DX) program to beef up its technological capability and capacitate its people to effectively manage reform projects. The DX Program is in response to the Secretary of Finance's call for the BIR to sustain its efforts towards completely modernizing tax administration. The DX program is being implemented through the various reform projects under the authority and supervision of the different functional owners, with the Project Management and Implementation Service (PMIS) extending all-out assistance/support as the program overseer/integrator. It is in this light that the BIR Project Management Manual (PMM) was conceived. Also, the paucity of internal documents that exhaustively and clearly explain the intricacies of implementing programs or projects has spurred the PMIS to craft this Manual that all internal project stakeholders can use as a comprehensive guide in managing their programs/projects. In so far as the best practices and important concepts in project management are concerned, the Project Management Book of Knowledge (PMBOK) and the ISO Guidance on Project Management were used as primary sources. And to ensure that the contents of the Manual appropriately correspond or harmonize with the internal requirements of the Bureau, other related documents issued and released by the BIR about project management were also used as source documents and references. CHAPTER 1 The BIR Project Management Manual (BIR-PMM) The BIR-PMM contains relevant concepts, principles, tools, and processes for effective management of projects and is intended to serve as a guide for all internal project stakeholders, more particularly the Process or Functional Owners/Program Leads, Project Team Heads and Project Team Members, through the various phases of the project cycle, from project initiation until project closure. This Manual is consistent with existing agency-adopted policies and administrative practices in managing a project. It is thus recommended that all Project Teams should use the principles and guidelines laid down in this Manual regardless of the scope, complexity or cost of their respective projects. A. What is the Purpose of this Manual? This Manual was developed purposely to guide internal project stakeholders, particularly the Project Team Heads and Team Members, in managing their respective projects, by providing generally accepted and tested concepts, principles, tools, and practices in effectively managing projects. This will eventually translate to the immense improvement of project delivery by and in the BIR. In as much as projects across the different functional groups in the BIR vary in scope and nature, there is no hard and fast set of rules that can be applied uniformly across all projects. Hence, the concepts and sample templates stated or defined herein have been adjusted and tailored to fit the needs and typical environment of project initiatives in the BIR. However, this does not preclude the users of this manual from further modifying the templates to suit their projects or programs' specific needs and requirements, in coordination with the Project Management and Implementation Service (PMIS), being the office overseeing the reform projects in the Bureau. "This Manual does not intend to replace the user's collective experience and professional judgement, which are also required to deliver quality projects that meet stakeholders'/clients' expectations for cost, scope, timeline and valuable outputs/ultimate, objectives." This Manual was also designed for ease-of-use that will guide Project Team Heads and the Project Team on how to document the entire delivery and execution of the project, among others. Processes and procedures were defined or designed to facilitate clear communication and understanding of expectations for all project stakeholders. This Manual is meant to be a living document, and as such, it may be updated periodically as deemed necessary. The guidelines and procedures in this Manual may evolve and improve over time as practical or relevant experiences are gained, and lessons are learned during the development and implementation of projects. Updates will typically be triggered when substantial changes in organizational policies and practices have occurred or when new and relevant global concepts, tools, or trends are introduced and adopted. Feedbacks from internal/external users may likewise be considered in identifying areas for improvement. B. What is the Coverage of this Manual? This manual covers the basic concepts of project management. Still, it mostly focuses on the life cycle of the project, particularly the phases of initiating, planning, executing, monitoring/controlling, up to closing projects as applied in the BIR setting. Discussions will revolve around the conceptualization of projects, organizational project structure, project roles and responsibilities, current tools in project management, among others, in the BIR. Several guidelines on effective project management and sample project templates/forms are also included. CHAPTER 2 Overview of Project Management As the premier tax collecting agency in the country, the BIR is mandated to perform its gargantuan task of collecting more than 70% of revenues for the government coffers. As such, BIR should continually strive to improve its capability to fulfill its mandate. During this digital age, the BIR must take advantage of the fast-evolving digital economy and continue to propose/introduce projects and other interventions to further improve the delivery of taxpayer service and efficiency in revenue collection. For projects to be successful, however, Project Team Heads and Team Members must possess certain knowhow and skills in project management. A. What is Project Management.? In defining Project Management, the BIR subscribes to the definition by the Project Management Book of Knowledge (PMBOK), the recognized global authority in project management, as cited in the box below. BIR also views project management as a process of leading the work of a team and managing the needed resources to achieve all project goals within the given constraints. Project management thus ensures that the right people do the right things at the right time. It also ensures that the proper project process is followed throughout the project lifecycle. Each phase of the project life cycle should have specific deliverables. These deliverables should be regularly reviewed to meet the requirements of the sponsor, clients, and other stakeholders. "Project Management is the application of knowledge, skills, tools, and techniques to project activities to meet the project requirements." PMBOK Guide, 5th Edition. B. What are the Objectives of Project Management? Project Management aims to achieve the following objectives: 1. Ensure the successful development of the project's procedures of initiation, planning, execution, and closure, as well as the guidance of the project team's operations towards achieving all the agreed-upon goals within the set scope, time, quality, and budget standards; 2. Ensure that the project's main goals and objectives are attained within the given constraints, e.g. , scope, timeline, budget, among others; 3. Secure the necessary and proper support from the top management, including the commitment of all stakeholders during the implementation of the project; 4. Instill organizational efficiency towards optimization of the allocated necessary resources/inputs and their utilization to meet the project's pre-defined objectives are optimized; 5. Effectively monitor and review the specific deliverables to satisfy the needs, requirements, and expectations of all project stakeholders; and 6. Ensure that the project is completed and its desired output/results are delivered on time to the intended beneficiaries. Succinctly put, project management aims to guide in starting a project, implementing the related activities, and ending said project when the desired results were satisfactorily delivered to its intended beneficiaries. C. Why is Project Management Important? "Does project management really matter?" "Can't we just identify and brief the project team to do its work and manage them ourselves?" These are several questions that put a dent in the importance of project management. But in the BIR, the importance of every well-conceived project cannot be undermined, as public funds and public interest are at high stake. As such, the agency puts emphasis on project management as an essential aspect of tax administration. In view of the above, project management is vital because: 1. It brings leadership and direction to projects, allowing the project teams to move with direction and purpose; 2. It ensures that there is a properly-crafted plan to be executed; 3. It provides clarity of project roles, responsibilities, and even accountabilities; and 4. It ensures that the goals of every project must align with the strategic objectives of the agency. CHAPTER 3 Defining a Project Figure 1: Decision Tree on Creating an Undertaking A. What is a Project? A project is a temporary endeavor undertaken to create a unique product, service or result. The temporary nature of projects indicates that a project has a definite beginning and end. PMBOK Guide, 5th Ed. A vast collection of literature would offer several definitions of a project. Still, the BIR subscribes to the definition espoused by the PMBOK, which treats a project as a "temporary" endeavor. As such, a project has a beginning and an end. Defining a project, along with its goals, objectives, and key deliverables, clarifies and aligns project expectations for all involved parties. Agreement on important project details signals the transition to begin the project work. Some common characteristics of a project are the following: A project has a defined objective with an ending time, and it is usually temporary. Every project is unique and is only done to achieve a particular goal/s. Once the goal is achieved, the project ceases to continue. A project can also cut across organization/firm lines. A project involves unfamiliarity because some new systems or processes might be introduced and implemented ( Simplilearn , 2021). B. What is not a Project? To answer whether a particular undertaking is a non-project (or project), taking into consideration the definition and characteristics of a project, Figure 1 shows a decision tree, composed of a series of questions answerable by "YES" or "NO," that could help us determine or decide whether a particular undertaking is a project or not. C. What is the Difference and Relationship Between Portfolio, Program, and Project? The "Three P's" of Project Management, namely: portfolio, program, and project, are different from but related to each other, yet many people use these terms interchangeably, so confusion arises. Each of these terms has a distinct meaning, role, and importance. Hence, they should be used appropriately. For the guidance of BIR Project Team Heads, Team Members, and other stakeholders, below is a brief discussion on the "Three P's" of Project Management. A portfolio is defined as projects, programs, subsidiary portfolios, and operations managed as a group to achieve strategic objectives. Some organizations may employ a project portfolio to effectively manage multiple programs and projects that are underway at any given time. Portfolio managers may manage or coordinate portfolio management members or program and project members that may have reporting responsibilities into the aggregate portfolio. On the other hand, a program is defined as a group of related projects, subsidiary programs, and program activities managed in a coordinated manner to obtain benefits not available from managing them individually, such as the BIR Digital Transformation (DX) Program. Programs are not large projects. A very large project may be referred to as a megaproject. A project, which may emanate from a program, is a temporary endeavor undertaken to create a unique product, service, or result. Projects have defined objectives. The scope is progressively elaborated throughout the project life cycle. A project may be managed in three separate scenarios: as a stand-alone project (outside of a portfolio or program), within a program, or within a portfolio. Project Team Heads interact with Portfolio and Program Leads when a project is within a program or portfolio. For example, multiple projects may be needed to accomplish an organization's set of goals and objectives. In those situations, projects may be grouped together into a program, such as the BIR Digital Transformation Program. Putting it another way, projects fit within larger programs, which themselves fit within portfolios, as shown in Figure 2. Figure 2: Portfolio, Program, and Project D. How are Projects Conceptualized in the BIR? In the BIR, projects (or even programs) may emanate from or may be triggered by various sources, such as: 1. Government Reform Initiatives : The BIR may initiate programs or projects in response to government-initiated reform programs, like the DX Program, which is currently being implemented in the entire bureaucracy, including the BIR. Said initiative aims to transform tedious manual processes into a digitized and digitalized environment to improve the agency's delivery of taxpayer service and efficiency of revenue collections. 2. Department of Finance (DOF) directives : The BIR is one of the attached agencies of the DOF. As such, it is bound to comply with or enforce any directive issued by the DOF for the agency's implementation. The BIR may create programs or projects to execute a particular DOF policy or program directive. 3. BIR Strategic Plan : Once formulated after the agency's Strategic Planning Session, the BIR Strategic Plan (BIR-SP) is the principal source in deriving various projects (or programs) to support and promote the established vision, mission, and strategic objectives of the agency. 4. BIR-ISSP : Another separate source is the Information Systems Strategic Plan (ISSP), which encapsulates the overall information technology objectives, programs, plans, and strategies of the Information Systems Group (ISG) supporting the agency's mandate, particularly in IT/digital transformation. Each office from the National Office and Revenue Regions is mandated to develop its own Office/Action Plan, supporting or complementing the BIR-SP and ISSP, which stipulates their identified priority programs or projects and the corresponding activities/tasks to be undertaken. 5. Other Factors : The BIR may also initiate projects in response to enacted legislation that may impact tax administration, such as Republic Act 11032 or the Ease of Doing Business and Efficient Government Service Delivery Act of 2018. The passage of the said law, as well as other related issuances, behooves the BIR to improve its tax systems, processes, and procedures to comply with the requirements of the said legislation. Other factors that may trigger the initiation of projects in the BIR include the introduction and proliferation of new technologies or digital products, innovations, and even customer demands. CHAPTER 4 Project Organizational Structure in the BIR A. What is a Project Organizational Structure? A project organizational structure tells us who has authority over a project. It identifies the people responsible for managing the project in various roles. Dedicated teams are put together to work on projects in a project organizational structure. Normally, the Project Team Head has line management responsibility for the Project Team Members but reports to certain higher individuals/groups as the structure requires. The team members work directly for the project manager/team head. The project organizational structure for BIR reflects the importance of communication among the different levels of management accountability. All BIR projects are expected to have identified key persons to represent these levels of management accountability. A typical BIR project structure is shown below, highlighting the various project roles and corresponding positions: Figure 3: BIR Project Structure B. What are the Project Roles and Responsibilities in the BIR? The project roles and responsibilities provide a clear scope of work for each person or team in the project organization. The following are the primary project roles and their responsibilities: 1. EXECUTIVE SPONSORS (CIR, Deputy Commissioners) Responsibilities: 1. Provide overall policy direction in the formulation, execution, and implementation of programs and projects/Initiatives; 2. Approve the prioritization of programs and projects/Initiatives; 3. Authorize program/project initiation; 4. Approve project goals and objectives, scope and processes; 5. Responsible for gaining spending authority and resources for projects; 6. Resolve issues escalated by the Steering Committee; and 7. Review the overall progress of the project. 8. Report progress report/accomplishment to the Overall Portfolio Manager, as needed. 2. PROJECT STEERING COMMITTEE (Assistant Commissioners/Functional Owners and Leaders who are directly or indirectly affected by the project or those who can provide key relevant inputs to the management, development, and execution of the project) Responsibilities: 1. Assists the Executive Sponsors in securing the needed resources for the project; 2. Provides guidelines and support to the Project Team Head in resolving major issues, cross-functional issues, and policy conflicts; 3. Ensures that the objectives of the projects are aligned with the vision, goals, and targets of the program; 4. Reviews, together with the Project Sponsor, the project baseline changes as may be proposed by the Project Team during project implementation; and 5. Reviews the project team's recommendation on whether to stop, hold, or proceed ( i.e. , key milestone decisions) or recommends alternative courses of action to the Project Sponsor. 3. PROGRAM LEADS (Asst. Commissioners/Project Sponsors/Functional Owners) Responsibilities: 1. Assign a Project Team Head and Team Members for each identified project, thru the issuance of an RSO; 2. Accountable for the overall execution/implementation and completion of the various projects/initiatives; 3. Provide directions and ensure that Project Team Heads and Team Members understand the extent of their respective roles and responsibilities; 4. Ensure alignment of projects/initiatives with the program/s; 5. Oversee the management of project resources, including budget, according to the approved program/project plan; 6. Set the Key Performance Indicators (KPIs) for their respective programs; 7. Collaborate and guide/supervise Project Managers/Team Heads to ensure smooth coordination among the various Project Teams under their program; 8. Arbitrate and resolve conflict and interface problems, in coordination with concerned stakeholders; 9. Identify possible barriers/blockers, ( e.g. , organization and reporting structures, technical matters, policies and manual procedures, etc.) and recommend possible solution/s in coordination with Process/Functional Owners/Program Leads/Co-Leads; 10. Give final approval on scope changes and to proceed to the next phase of the project; 11. Seek the approval of the concerned Deputy Commissioner on the program/project deliverables; 12. Monitor accomplishments, achievements, and project milestones; 13. Report the progress/changes of their respective Program to the Executive Sponsor thru the Steering Committee; and 14. Review and sign off completion of project/s. 4. PROJECT TEAM HEADS (HREAs or Division Chief/Project Managers) Responsibilities: 1. Lead in the project initiation, planning, and development of project activities; 2. Prepare Project Conceptual Plan, detailed Work and Financial Plan, and identify the project's Key Performance Indicators (KPIs); 3. Recommend to the Program Lead the composition/members of the Project Team; 4. Manage Project Team Members in the performance of the tasks; 5. Lead the discussion of business and technical requirements with the Project Team and concerned service provider/project consultant, if applicable; 6. Establish risk, issue, and change control processes and templates; 7. Initiate the preparation of revenue regulations/issuances and Operations Memorandum, in coordination with Process/Functional Process Owners for transitional policies/procedures, as well as with the Technical Team; 8. Monitor the implementation of detailed project activities to ensure that the full scope of the project is executed within the budget and completed on schedule; 9. Responsible for securing acceptance of deliverables from concerned Program Leads and the Executive Sponsor; 10. Sign off and certify completion of all project deliverables; 11. Review and sign off Certificate of Acceptance and Certificate of Operationability; 12. Upon project completion, manage/monitor project transition and coordinate with concerned process owners and technical team for project institutionalization; 13. Initiate coordination meetings with cross-functional or other project teams to address issues and concerns on project implementation; 14. Responsible for project documentation, communication, regular status reporting (including payments status for projects involving procurement), and issues resolution and escalations; 15. Provide updates on the status of the project to the concerned Program Lead; 16. Ensure the completeness and proper safekeeping of all project documentation; and 17. Turn over all signed-off documents and other materials upon completion of the project to the Process/Functional Owner and the Chief, BIR Library thru the concerned Program Lead, copy furnished the ACIR, PMIS, for file/reference. 5. PROJECT TEAM MEMBERS (Subject Matter Experts, Section Chiefs, and other Staff) Responsibilities: 1. Provide full support to the Project Team Head in accomplishing and executing the project plan of activities; 2. Give full commitment in performing the project tasks to meet project objectives and produce deliverables as outlined in the project plan and directed by the Project Team Head; 3. Contribute knowledge and expertise; and 4. Learn necessary skills and methods. 6. PROGRAM INTEGRATOR (Project Management and Implementation Service) As the Program Integrator, the Project Management and Implementation Service (PMIS) and its two auxiliary Divisions, namely the Project Development and Management Division (PDMD) and the Project Monitoring and Evaluation Division (PMED), shall perform the following: 1. Work within the program management, particularly on planning, organizing, monitoring, and controlling large scale programs, comprising of multiple but related projects in support of the government program management; 2. Provide project management assistance to Program Leads and Project Team Heads in terms of identifying, conceptualizing, and developing Conceptual Plans; 3. Provide coordination services to both internal and external stakeholders to help ensure that project implementation/execution is on time, focusing on the project objectives and outcomes; 4. Lead the change management (CM) execution, communication, coordination, and other CM related activities, together with concerned project stakeholders; 5. Establish a common project language, culture, and mindset through the conduct of Executive Briefing, Focus Group Discussion (FGD), Workshop and/or other related activity, whichever is applicable; 6. Conduct high-level monitoring of key milestones of various projects considering project timelines set by the Project Team Heads, including the identified Key Performance Indicators (KPIs); 7. Coordinate regular Project Steering Committee meetings for reporting of status & accomplishments of projects by concerned Program Leads/Functional or Process Owners/Project Heads; 8. Prepare consolidated project accomplishment reports based on the report provided by Program Leads/Project Team Heads for submission to MANCOM and other project stakeholders; and 9. Evaluate the effectiveness of implemented programs/projects based on pre-defined KPIs and expected outcomes set by Project Team Heads. CHAPTER 5 Project Life Cycle and Processes A. What is a Project Life Cycle? Typically, a standard project has five major phases. Taken together, these phases represent the path a project takes from the beginning to its end and are generally or collectively referred to as the "project life cycle." The project life cycle spans the period from the start of the project to its end. By the end of the last phase, the project should have provided all its intended deliverables. To manage a project throughout its life cycle, project management processes should be used for the project as a whole or individual phases for each team or sub-project. Each phase is further explained in the succeeding sections of this manual. B. What are the Major Processes of Project Management? As previously noted, projects are organized into phases that are determined by governance and control needs. These phases follow a logical sequence, with a start and an end, and should use resources to provide deliverables. In order to manage the project efficiently, a set of activities should be performed in each phase. In the BIR, the following are the major phases of a project and their corresponding set of activities: 1. INITIATION PHASE The project initiation phase is the start of the project. The "abstraction period" is where ideas are turned into meaningful goals. A project is defined broadly in this phase, and its purpose and overall objectives are established. In the BIR, the following activities are being observed: 1.1 RATIONALIZATION OF THE PROJECT As discussed in Chapter III of this Manual, projects may emanate from various sources or "triggers" such as the BIR Strategic Plan, Information Systems Strategic Plan, and government reform programs. Also, they may be initiated in response to certain enacted legislation or to address customer needs or demands. A project usually and formally starts when the Project Sponsor/Program Lead submits either a Business Case or a Project Brief, a one- to two-pager document identifying a prospective project and justifying the need to carry out such, its objectives and importance, required budget, among others, for approval by the BIR top management. Once approved, a core group composed of the Project Sponsor/Functional Owner/Program Lead and other officials of interest may start conducting preparatory meetings and other related activities to start the project. 1.2 DEVELOPMENT OF CONCEPTUAL PLAN Once the project's basic details are determined and firmed up, a Project Conceptual Plan is developed. This is a document that contains the purpose and objectives of the project. It also includes necessary details such as the expected milestones, outcomes, and estimated cost/budget of a project, among others. The Conceptual Plan is the BIR's abridged version of a Project Charter, hence, a high-level Project Charter. The Conceptual Plan, in effect, formally authorizes the initiation of a project or a new project phase and ensures that the Project Team and involved stakeholders understand the project's purpose and objectives. A sample Conceptual Plan for eAppointment (Booking Application) project is shown below: Figure 4: Sample Conceptual Plan GUIDELINES IN THE PREPARATION OF PROJECT CONCEPTUAL PLAN Set clearly the goals, objectives, milestones and other indicators or parameters of the project to avoid confusions and inconsistencies during project planning, execution, monitoring and evaluation; Align the project goals/objectives with the strategic objectives of the organization as set forth in the BIR Strategy Map; and Bear in mind that the Conceptual Plan serves as the strategy map for successful project implementation. As such, it must be diligently formulated. 1.3 CREATION OF PROJECT TEAM Once the needed competencies for the project are determined, individuals are then identified to comprise the Project Team. Project membership may be cross-functional depending on the needed know-how and skills. Once project team members are selected and identified, a Revenue Special Order (RSO) is then prepared by the Project Team Head for submission to and approval by the Commissioner of Internal Revenue containing the names, roles, responsibilities, and accountabilities of each member of the project team. [A sample RSO for the Project 230X is shown in Figure 5]. Giving mandate to the project team, through the issuance of an RSO paves the way for better project management execution. It is important to include roles and responsibilities in the RSO because more often, no matter how detailed or complete a project plan or structure is, confusion or omission of project roles and responsibilities still arises, which definitely causes major project execution problems. One simple yet effective tool in defining and clarifying the roles and responsibilities of all project stakeholders is the RACI Matrix (A sample RACI Matrix is shown in Figure 6). The matrix describes the four (4) roles that project stakeholders might play in any project, to wit: RESPONSIBLE, ACCOUNTABLE, CONSULTED, and INFORMED. The descriptions of each role are briefly discussed below: Responsible : The person who does the actual work for the project task. He/she completes the tasks or defined objectives or makes the necessary decisions. Several people can be jointly Responsible . Accountable : This person is the "owner" of the work. He/she must sign off or approve when the task, objective, decision is completed. He/she must ensure that responsibilities are assigned in the matrix for all related activities. The buck should stop with only one Accountable person. Consulted : The person who needs to give input before the work can be done and signed-off. He/she must be "in the loop" and be an active and important participant. Typically, the person to be consulted will be subject matter experts. Informed : The person who should be kept "in the picture." He/she needs updates on progress or decisions, but he/she does not need to be formally consulted or contribute directly to the task or decision. Typically, senior leadership. GUIDELINES IN SELECTING TEAM MEMBERS Determine the needed competencies of personnel for the project team, such as technical competencies, for delivering projects in a structured way; behavioral competencies, which are associated with personal relationships inside the defined boundaries of the project; and contextual competencies, related to the management of the project inside the organizational and external environment; Before tapping individuals from other functional/organizational units, seeking their superiors' consent should be done first; and Secure the commitment of the selected individuals. Uncommitted individuals will likely derail, if not hinder, project success. Figure 5: Sample Project RSO Figure 6: A RACI Matrix 1.4 IDENTIFY STAKEHOLDERS Project Teams need to identify the various stakeholders of their respective projects. Stakeholders are people or groups that have influenced, can influence, and be influenced by the project's success or failure. They can be either inside or outside the organization. Internal stakeholders are those within the organization ( e.g. , project sponsors, top management, project team head, and project team members). In contrast, external stakeholders belong outside the organization ( e.g. , government entities, contractors & subcontractors, suppliers, and customers). An excellent tool for identifying project stakeholders is the Stakeholder Map, shown in Figure 7. A Stakeholder Map allows us to understand who are the influencers to our project and how strong their influence or significance is to the project. Figure 7: Stakeholders Map 1.5 PROJECT KICK-OFF MEETING A project kick-off meeting sets the tone for the project. It is the first meeting held amongst the project stakeholders when starting a new project or a new phase. This meeting usually includes high-level stakeholders such as the top management, Project Sponsor, the Project Team Head, and Project Team Members. This meeting is a venue where project objectives, assumptions, constraints, deliverable(s), challenges, methodologies, procedures, plans, and the roles of each stakeholder are thoroughly discussed. This also provides an opportunity for the Project Team Members to get to know each other, build trust, and promote mutual understanding and camaraderie. It ensures that project stakeholders are on the same page and have a common understanding of the project objectives, benefits, scope, activities, among others. 2. PLANNING PHASE The planning phase is a vital cog in ensuring successful project management and it focuses on developing a roadmap that everyone, particularly the project team, will follow. Also, during this phase, the scope of the project is defined. The planning phase also involves identifying the cost, quality, available resources, and a realistic timetable. It also includes establishing baselines or performance measures. Risk mitigation is another important aspect of project management that is a part of the planning phase. This involves identifying potential risks and developing appropriate strategies to mitigate or minimize them. During the planning phase, it is crucial to revisit the Project Brief/Proposal or the Project Conceptual Plan, where project objectives, scope, timelines, milestones, resources, etc., were initially identified and established. Firming up or revisions may be done during this phase. Below are the main activities of BIR under the planning phase: 2.1 DEFINE PROJECT SCOPE An essential element of project planning, scoping is the process of setting boundaries on a project and defining exactly what goals, deadlines, and project deliverables will be pursued. Clarifying the project scope helps ensure that project goals and objectives will be achievable. Defining your project scope allows you to: Ensure all stakeholders have a clear understanding of the boundaries of the project; Manage stakeholder expectations and get buy-in; Reduce project risk; Budget and resource plan appropriately; Align your project to its main objectives; Prevent scope creep, which happens when project deliverables exceed the project scope; and Establish a process for change requests (for complex projects) ( Martins , 202). 2.2 SET PROJECT GOALS Goals are a crucial component of every endeavor and more so in a project. They provide a sense of direction or purpose, motivation, and a clear focus. By setting clearly defined goals, we provide ourselves with a target to aim for. One popular method the BIR commonly uses for setting goals is the SMART goals. This method helps ensure that the goals are thoroughly identified and assessed. The acronym SMART stands for Specific, Measurable, Attainable, Relevant, and Time-based, which are the basic characteristics of a "good" goal. The guidelines for goal setting using SMART are encapsulated in Figure 8. Figure 8: SMART Description Guide The goals often remain fixed throughout a project. However, changing circumstances sometimes trigger refinements or modifications to cope with or adapt to said changes. Therefore, it is important to assess goals periodically to determine whether they are still valid or need improvement. 2.3 DEVELOP COURSE OF ACTION/WORKPLAN A course of action development is the foundation of any plan. This involves identifying what, when, and how of project execution, which is documented using the Work Plan of Activities. The Work Plan of Activities is a formal, approved document of project activities and timelines regularly updated throughout the project. It serves as guidance or a reference point to facilitate communication among the project team members and stakeholders. It takes its objective from the Project Conceptual Plan. Figure 9 shows the accomplished Work Plan template of Special Types of Registration (Booking Application): GUIDELINES IN WORKPLAN PREPARATION Identify the project milestones; Break down the milestones into detailed activities based on the approved conceptual plan and determine the target start date and end date of each activity; Prioritize tasks according to importance and dependencies; Identify the office/individual responsible for accomplishing the activities; Assign weights/points for each identified milestone; and Changes/revisions should be communicated to appropriate stakeholders throughout the various phases of the project. Figure 9: Sample Workplan SOME IMPORTANT CONCEPTS/TERMS IN PROJECT PLANNING During project planning sessions, particularly those facilitated by external consultants, various planning concepts, terms, and tools are introduced and used. Some of the more common concepts or terms are the following: Figure 10: Inputs, Activities, Outputs, Outcomes and Impacts Description Inputs Inputs are often confused with activities. However, these terms are not interchangeable. Inputs, in simple terms, are those things that we use to implement a project. Inputs ensure that the intended results of a project are delivered. Activities Activities are actions associated with delivering project goals. In other words, these are what the project team does in order to achieve the aims of the project. Outputs These are the so-called "first level" of results associated with a project. Outputs are the direct, immediate-term results of a project. They are the tangible and intangible products that result from project activities. Impacts This is the third level of project results and is the long-term consequence of a project. It is often difficult to ascertain the exclusive impact of a project since several other projects, not similar in nature, can lead to the same impact. ( Dolfing , 2020). Outcomes Outcomes are the second level of results associated with a project and refers to the medium-term consequences of the project. Outcomes usually relate to the project goal(s). Outcomes need to be measured once the product/service is implemented and over a defined period of time. This means it cannot be measured immediately at the end of the project itself. MILESTONES Milestones are said to be the checkpoints that highlight the successful completion of major events, tasks, or groups of tasks along the project timeline. Without project milestone tracking, you're just monitoring tasks and not necessarily following the right path in your project. "Milestones act as signposts through the course of your project, helping in ensuring you to stay on track." (Harned, 2020) Some of the distinct characteristics of milestones are: There are no time estimates allotted to milestones, unlike actionable items that usually have a time estimate allotted to them. They are simply points on the project timeline that signify that a project task has been completed; A key milestone is an important moment in the project's life cycle, unlike a deliverable, which is a quantifiable result; Milestones are usually set in the planning phase of a project and get updated as the project progresses. SUCCESS INDICATORS Success indicator is "a measurable value that represents progress towards a desired impact of a project" (McGill University) . It indicates how the project is performing and tells whether or not the project is hitting its goal. The diagram below shows what project areas (results) may be measured/evaluated, the corresponding level of measurement, and possible indicators. Figure 11: Areas and Levels of Measurement and Success Indicators 2.4 ESTIMATION OF RESOURCES This refers to the identification and allocation of project resources in order to maximize efficiency and oversee their utilization. Resources may include funding, manpower/people, services, facilities, equipment, materials, infrastructure, and tools. The resources needed can be determined and estimated by referring to the project's detailed work plan of activities/tasks. In the BIR, government procurement activities are governed by Republic Act 9184 (Government Procurement Reform Act), which mandates that budget proposals of each office shall include submission of the Project Procurement Management Plan (PPMP), as prescribed under Section 7.3.2 of the Revised Implementing Rules and Regulations of the said Act. The PPMP shall be accompanied by Terms of Reference (TOR) and Approved Budget for the Contract (ABC), if applicable. Without a top management-approved PPMP, no funding for project activities will be released. Projects with information and communications technology (ITC) must be included in the ISSP list of projects for budget purposes. Otherwise, no funding allocation will be released for ICT procurement and activities of any project if such are not duly included in the ISSP. As such, project teams need to coordinate with the Information Systems Group (ISG) for their respective projects' inclusion in the ISSP list of projects with ICT components. Once a project is included in the ISSP list of approved projects, the budgetary requirement should be reflected in the PPMP. Figure 14 shows the PPMP form to be accomplished by Project Teams. Figure 12: Sample Template of Terms of Reference Figure 13: Sample Template of Approved Budget for the Contract Figure 14: Project Procurement Management Plan Form 2.5 DEVELOPMENT OF COMMUNICATION PLAN A Communication Plan is an important tool of project management. It defines who needs to be aware of and informed about the project (stakeholders), what information or messages they want or need to know, how and how often information will be distributed, and who will be responsible for the distribution. Simply put, the Communication Plan is an effective tool to connect with and engage the various stakeholders with the project to fuel its successful implementation. Below is a sample Communication Plan: Figure 15: Sample Communication Plan 2.6 IDENTIFICATION OF RISKS Projects face uncertainties or risks. As such, risk identification in the project is crucial in order to effectively manage and complete the project successfully. Project Teams must be prepared for unexpected circumstances and keep the project on track, even if certain problems occur. Identifying the risks and their likelihood of occurrence will enable the team to avoid or deal with the likely problems. The earlier the risk can be identified, the earlier the plan can be made to anticipate and mitigate, particularly the adverse effects of potential risks. There are a lot of techniques or methods available to identify the project risks. The more popular and most commonly used tools in the BIR are the following tools: Documentation Reviews, Information Gathering Techniques, such as Focus Group Discussion, Brainstorming and Interviewing, Diagramming Techniques, such as Cause and Effect diagram and System and Process Flow Chart, and SWOT Analysis. The Figure below identifies the basic steps in conducting risk identification: Figure 16: Fundamental Steps in Risk Identification 3. EXECUTING PHASE The project execution phase is where the Project Team performs the actual work as detailed in the project work plan. Succinctly put, this is where the project plan is put to action. The Project Team Head is expected to establish efficient workflows and carefully monitor the team's progress. During this phase, efforts should also be directed to consistently maintain effective collaboration between project stakeholders. This ensures that everyone stays on the same page and that the project runs smoothly without any major issues or glitches. Also, this phase is where most of the budget is allocated, and most of the project deliverables are produced. In the BIR, project execution typically involves six (6) primary components: Directing work execution, motivating and enabling people, managing stakeholders, managing resources, treatment of risks, and dissemination of information. GUIDELINES IN SUCCESSFUL PROJECT IMPLEMENTATION Assign clear responsibilities and accountabilities to your project team members. Explain the rationale and motivation behind your decisions to get buy-in from your team; and When you experience a setback, own your mistakes, and implement course corrections as needed. 3.1 DIRECTING WORK EXECUTION The Project Team Head is expected to direct the performance of the planned project activities and manage the various technical, administrative, and organizational interfaces within the project. Sticking to the planned activities helps ensure the project proceeds efficiently. However, if circumstances change, reevaluation and adjustment of course may be made. Stubbornly sticking to a previously agreed and approved plan even when a change is justified and warranted can jeopardize the entire project. 3.2 MOTIVATING AND ENABLING PEOPLE Making sure that the whole Project Team is following the project plan is essential, but keeping people on task is not the only job of the Project Team Head. The Project Team must be motivated, inspired, and cheered on. Pausing to celebrate a small victory is one way to show how much you value and appreciate the team. The Project Team Head should also strive to improve the competency of Project Team Members by assessing first their current performance and identifying the skills set they need to improve on. Develop these skill sets through training, coaching, mentoring, knowledge sharing, and creating an environment with clearly defined objectives. Open communication is encouraged to help the team work cohesively towards a common goal. 3.3 MANAGING STAKEHOLDERS Stakeholders may have different expectations due to conflicting project objectives. In managing stakeholders, the Project Team Head should learn to prioritize the stakeholders' needs and resolve the differences amicably. The process includes identifying stakeholder concerns, communicating project updates, and resolving issues. A detailed analysis should be made of stakeholders and their impacts on the project so that the Project Team Head can take maximum advantage of their contribution to the project. It is best to involve clients and stakeholders throughout the project's execution phase by keeping them in the loop. In this way, the project team can prevent costly and unnecessary misunderstandings and delays. Regular dialogues or meetings with stakeholders or providing them with project updates are important measures to increase visibility during the execution phase of project management. 3.4 MANAGING RESOURCES Aside from human resources, we allocate money, assets, facilities, equipment, and other resources needed to perform and accomplish project tasks. Resource identification and allocation are being done during the planning phase. During the execution phase, checking for resource over allocation is an indispensable activity to ensure project continuity. The identified resources should be made available as scheduled or when needed. Otherwise, project delays, or worse, shelving or stoppage, may be experienced. 3.5 TREATMENT OF RISKS It is responding to the risk, previously identified during the planning process, that actually arises over the project cycle. The team will act on the risks according to its prioritization and use risk strategies or preventive/contingency measures in order to mitigate these risks to help the project remain on track and meet its goal. Communicating these risks to all people involved will help the team decide on which strategy in the plan shall be used to resolve the risk. 3.6 DISSEMINATION OF INFORMATION To keep project stakeholders in the loop, project updates and other relevant information should be disseminated through emails, flyers, leaflets, memoranda, newsletters, briefings, meetings, and other means of information dissemination. 4. MONITORING AND CONTROLLING PHASE Monitoring and controlling project work is the process of tracking, reviewing, and reporting project progress to meet the performance objectives defined in the project management plans. Monitoring clarifies program objectives, links activities and their resources to objectives, translates objectives into performance indicators and sets targets, routinely collects data on these indicators, compares actual results with targets, and reports progress to the manager and alerts them to problems. It aims to answer the question "did we deliver?" ( Muyuka , 2015). It is performed throughout the project and should include measuring performance, assessing measurements and trends that may affect process improvement, and triggering process changes to improve performance. Program/project progress and performance are regularly tracked through filled-out report templates submitted by Project Team Heads monthly, quarterly, and/or annually. These form the basis for determining overall project health and progress, dependencies, significant risks and issues, and where intervention might be needed. These also serve as references or inputs for future projects/programs to be undertaken in the BIR. Program progress and accomplishment reports should be made regularly to various stakeholders, i.e. , internal (MANCOM, Planning and Management Service, etc.) and external (DOF, NEDA, etc.). Additionally, ad hoc reports may be required by concerned offices and/or external agencies/partners. Project monitoring is also about measuring project progression and performance and ensuring that everything aligns with the project plans. Project Team Heads will use key performance indicators (KPIs) to determine if the project is on track. They typically pick two to five of these KPIs to measure project performance: Project Objectives : Measuring if a project is on schedule and within budget is an indication if the project will meet stakeholder objectives. Quality Deliverables : This determines if specific task deliverables are being met. Effort and Cost Tracking : Project Team Heads will account for the effort and cost of resources to see if the budget is on track. This type of tracking informs if a project will meet its completion date based on current performance. Project Performance : This monitors changes in the project. It considers the amount and types of issues that arise and how quickly they are addressed. These can occur from unforeseen hurdles and scope changes. During this time, Project Team Heads may need to adjust schedules and resources to ensure the project is on track. This is further discussed in Section 4.2 of this Chapter. 4.1 MONITORING PROJECT STATUS/PROGRESS A Project Status Report is a document that describes the progress of a project within a specific time and compares it against the project plan. Project Team Heads use status reports to keep stakeholders informed of progress and monitor costs, risks, time, and work. The true value of a Project Status Report lies beyond its use as a communication channel. It also provides a documented history of the project. This gives you historical data, so the next time you're planning a similar project, you can avoid any missteps or bottlenecks. Project progress monitoring in the Bureau is primarily focused on planned timeframes by which activities, milestones, and deliverables will be executed and completed. Project Team Heads must submit monthly/quarterly Accomplishment Reports based on their submitted Work Plan. These are consolidated by the program coordinating office for reporting to internal and external stakeholders, as appropriate. Below is a sample of an accomplished Project Status Report being submitted by the Project Team Head of the Enterprise Risk Management project: Figure 17: Sample Status Report (ERM Project) GUIDELINES IN EFFECTIVE PROJECT MONITORING Monitoring should be performed throughout the project. It should include measuring progress of the projects' implementation, determining status of activities. It should identify necessary changes or adjustments to ensure that the project meets its targets. On the other hand, evaluation is a systematic and objective assessment of an ongoing or completed project or program. It is a process that critically examines a project/program and involves the collection and analyzing information about its activities, characteristics, and outcomes. Its purpose is to make judgments about a program, improve its effectiveness, and/or inform programming decisions (Nasir, Robina) . As a tool of evaluation, PMIS uses the Indicator Tracking Table to gather the necessary data to develop an objective appraisal of project success or effectiveness. The ITT template below is a simplified version of the template used to monitor and evaluate the Revenue Administrative Reform Project (RARP) under the Millennium Challenge Corporation Compact. Figure 18: The Indicator Tracking Table (Sample) Guidelines on ITT Preparation FIELD DESCRIPTION Project Name Identify the name of the project Project Outcome Identify what are the deliverables at the end of the project and the benefits of having the project Indicator Identify the measurement used to estimate the benefits of the project Indicator Description Identify the formula in measuring the benefits of the project Metric (Unit) Identify the unit of measurement (Percentage increase/decrease, number, time) Baseline Identify the current figure/measurement before the implementation of the project Targets Identify what the project wants to achieve Actual Identify the measurement after implementation of the project 4.2 CONTROLLING PROJECT SCOPE, SCHEDULE, AND COSTS The Project Team Head should aim, among others, to (a) maximize positive and minimize negative project impacts created by scope changes, (b) monitor costs to ensure that the resources required to undertake the project work are available and assigned in the manner necessary in order to meet the project requirements, and (c) control schedule to monitor variances and to take appropriate actions to avoid adverse schedule impacts. The documents prepared by the Project Team during the initiating and planning phase, i.e. , Conceptual Plan and Work Plan, are vital as these serve as the baseline against which any variance will be determined. However, necessary and inevitable changes may crop up, requiring adjustments. Any approved change in scope, costs, and timelines for major milestones should be communicated to the program coordinating office through a Change Request. These changes should be evaluated in terms of benefit, resources, risk, and impact and obtain approval from the program lead/process owner/functional owner. Once the change has been approved, the decision should be communicated to all the relevant stakeholders for implementation, including updating project documentation as appropriate. Changes in target start and end dates of activities should be formally communicated to the PMIS by submitting an updated Project Conceptual Plan and Work Plan with a proper description of reason/s for the change, duly approved by the concerned Program Lead. A sample Change Request Form is shown below. Figure 19: Change Request Form GUIDELINES IN CONTROLLING PROJECT SCOPE, SCHEDULE, AND COST Careful project planning may minimize the occurrence of uncontrolled changes during project implementation. Project Team Heads may need to apply various approaches such as Lean Thinking and Agile project management, and involve end-users and relevant stakeholders early on in the planning process and throughout project implementation. As most projects in the Bureau have a relatively fixed scope and project costs are governed by budget and procurement laws, project implementation in the Bureau's main challenge is controlling schedule. Forecasts of schedules should be routinely checked and updated based on past trends and current knowledge. Changes must be assessed by the project team, considering its benefits and effects, positive and negative, to the project, business processes (both existing and as an effect of the change), and stakeholders. Changes must be approved by Program Leads and/or Process Owners and communicated to stakeholders. 4.3 MANAGING RISKS AND ISSUES Managing risks and issues aims to minimize project disruption by determining whether the risk/issue responses are executed and whether they have the desired effect. The risks, which were identified during the Planning Phase, are recorded in a Project Risk Register. This valuable tool includes guidelines on risk prioritization and strategies and measures to be applied when these risks become realities (a point where the risks have become issues). Figure 20 shows the sample Risk Register Form. Figure 20: Sample Risk Register Form Issues encountered during project implementation are then documented in an Issue Log where specific issues are listed, responsible office/s and target dates identified, and whether these issues have been successfully resolved is indicated. A template of the Issue Log is shown below. Figure 21: Sample Issue Log Form PROCEDURES IN PREPARING THE ISSUE LOG FORM FIELD DESCRIPTION Report Date Identify the date/period when the report was prepared Project Identify the name of the program where the project belongs Project Team Head List the names of the concerned officials who manage the project team Program Leads List the names of the officials who are the overall overseers providing overall directions and accountable for the various projects under their respective functional services across the organization. No. Identify the line-item number Date Logged Identify the date when the issue was raised Issue Description Provide a detailed description of the issue Responsible Person/Office Identify the person who is assigned to resolve the issue Issue Type Identify if the type of the issue is a blocker, major or minor Action/Support Needed Identify the action/support needed Target Resolution Date Identify the date by which the issue needs to be resolved Status Identify the status of the issue as open or closed Date Resolved Identify the date by which the issue was resolved Resolution Provide a detailed description of the resolution GUIDELINES IN MANAGING RISKS AND ISSUES Effective risk management is achieved by tracking the identified risks, identifying and analyzing new risks, identifying and analyzing news risks, monitoring trigger conditions for contingency plans, and reviewing progress on risk treatments while evaluating their effectiveness. Project risks should be periodically evaluated throughout the project life cycle when a new risk arises, or a milestone is reached. Issues that have arisen should be recorded in the issue log, including steps taken to resolve the issue. This becomes a reference or input for future issues encountered by the project or other projects. The PMIS Project Monitoring Smart Sheet (PMIS_PMSS) To establish an effective monitoring tool, the PMIS came up with a customized PMIS Project Monitoring Smart Sheet (PMIS_PMSS), using the Microsoft (MS) 365 Excel app for real-time collaboration. It processes all information/data generated from the Conceptual Plan, Work Plan, Project Status Report, Issue Log, etc. The PMIS_PMSS is a simple yet powerful collaborative tool for project management, particularly in project monitoring and in building a knowledge base for projects to gain meaningful and important project insights for future reference. With the tool, better monitoring of projects from beginning to its completion is highly anticipated. Furthermore, the PMIS_PMSS will help to improve project communication across the organization, as everyone is kept in the loop on how the project is progressing. It also helps simplify the communication and monitoring process with a single, formalized project monitoring SmartSheets that everyone can refer to and stay up to date. Figure 22: The PM Smart Sheet 5. PROJECT CLOSING PHASE A project, by definition, has a beginning and end. Project closure finalizes project activities and phases in an orderly manner, and project information is archived, and lessons learned are summarized to aid in implementing future projects. This indicates that the project has reached its objectives and that the deliverables have been delivered and accepted. Project Team Heads should maintain an archive of all project documents, including documents on contract implementation and deliverables, which will be used as a reference for project evaluation and for succeeding projects. The final task of this phase is to review the entire project and complete a detailed report that covers every aspect. All of the necessary data is stored in a secure place that Project Team Heads of that organization can access. The two important project documents to be submitted after project completion are the following: 5.1 PROJECT CLOSURE REPORT A Project Closure Report is the final document that summarizes, among others, project implementation and achievements, and also catalogs project deliverables, and officially ends the project. The primary objective of a Project Closure Report is to provide a complete picture of the successes and failures of a project. The Project Closure Report should include all important project information to help stakeholders, auditors, and future Project Team Heads clearly understand what was accomplished during the project and how the work was completed. Project Closure Report should be submitted to the program coordinating office upon the conclusion of project activities. Figure 23 shows the sample Project Closure Report to be accomplished by the team. Figure 23: The Project Closure Report Form 5.2 LESSONS LEARNED Lessons learned are compiled throughout the project or at specific intervals, such as at the end of a project life cycle phase. These are documented information that reflects both the positive and negative experiences of a project. They represent the organization's commitment to project management excellence and the project manager's opportunity to learn from the actual experiences of others ( Rowe and Sikes , 2006). As succinctly put in Project Management Guide by the CDC, the purpose of documenting lessons learned is to share and use knowledge derived from experience to: Promote the recurrence of desirable outcomes Preclude the recurrence of undesirable outcomes These lessons are recorded in the Lessons Learned Register. The register compiles and organizes those things that the project team did that worked very well/effectively and should be passed along/on to other project teams, and identifies those things that should be improved for future project work. This is to help build on strengths and highlight areas for improvement in project management processes. It should include information on risks, issues, procurements, quality defects, and any poor or outstanding performance areas. Lessons learned are integrated into the Project Closure Report. The Lessons Learned Register will help the project team document these lessons as they are encountered so relevant details will not be left out. Shown below is the Lessons Learned Register. Figure 24: The Lessons Learned Register 5.3 HANDOVER OF PROJECT CLOSURE DOCUMENTS All completed and cancelled/terminated projects shall go through the closure process. Concerned Project Team Heads shall submit and hand over all project closure-related documents, such as the Project Closure Report, to their respective Program Leads, who shall submit the same to the concerned Deputy Commissioner, copy furnished the Office of the ACIR, PMIS. PMIS shall maintain these reports for safekeeping, which will form part of its database of project documents. Project Team Heads shall also furnish the BIR Library with a copy of the completion report, which interested individuals or group may access for research or reference purposes. All Project Closure Reports and other related project documents shall serve as input of PMIS in reviewing and evaluating project performance and preparing its post-project reports and recommendations to top management, as the case may be. Guidelines in Effective Project Closure The completion of all processes and activities should be verified to ensure that the deliverables of the project were provided and specific project management processes were either completed or terminated prior to completion. All project documents should be collected and archived in accordance with the prevailing standards. A project may be terminated prior to completion, if the project proponent/functional owner no longer requires the project deliverables or if it becomes obvious that some or all of the objectives cannot be met. Unless special grounds exist, terminating a project should comprise the same activities as closing a project, even though there may not be a deliverable to release to the project proponent/functional owner. All the documentation for a terminated project should be collected and archived in accordance with organizational requirements. In the course of project implementation, the knowledge gained from the process of conducting a project should be documented for future reference. Lessons learned should include the positives and negatives. The idea is to repeat or reinforce the positive aspects and avoid the negatives. CHAPTER 6 Project Operationalization/Institutionalization Project operationalization involves deploying and utilizing project deliverables after their turn-over during the closing phase. These project deliverables (or outputs) may include technology transfer, new equipment, newly-established systems, procedures or frameworks, training programs, and modules, among many others. Suppose said deliverables are readily available for installation or use. In that case, the functional or process owners should recommend its institutionalization and, upon approval of the top management, take the necessary steps to put them into use. Adopted processes or procedures may be institutionalized to form part of the regular functions or operations of the recipient office or functional owner through the issuance of a Revenue Memorandum Order (RMO) or other relevant revenue issuances that will authorize their adoption and continued use. A considerable period is still needed to evaluate completed projects whose accomplishments still need to be reviewed and established. The projects' success indicators, identified during the planning phase, will be the basis for measuring the project accomplishments. Once project accomplishments are objectively assessed, the efficacy or weakness of the systems, processes, and activities employed by the concerned project will also be established and, in the process, helping the project owners to determine the project's worth for adoption or institutionalization.