SOP Library
SOP NO:
HR-CD07
(List of Exhibits/Attachments)
Missi
on
:
Finance and Administration
Area:
Human Resource (HR)
Activity:
Career Development and Performance Evaluation (HR-CD)
Title:
Revised SOP on Manpower Training and Development
Date Approved/Issued:
12/03/2014
Date Effective:
12/03/2014
Digest:
I. TERMS OF REFERENCE
A. Rationale
B. Objective
C. Scope
D. Basis
II. IMPLEMENTING GUIDELINES
A. Training Needs Analysis (TNA) / Training Needs Prioritization Schedule
1. HRMD shall advise the Representative for Administrative Matters (RAM) for C.O. / Regional Administrative Officers (RAO) for R.O. / Provincial Administrative Officers (PAO) for P.O. to conduct Training Needs Analysis (TNA). The TNA aims to determine the training needs (internal and external) of the official/employee and to identify the top ten priority training needs of the department/office for the coming year.
2. The TNA shall be conducted by assessing the employees’ training needs based on their past performance (as identified in the performance evaluation and/or interview with concerned employees and/or supervisors) and taking into consideration the skills and knowledge needed by the department/office to perform its functions. The TNA aims to prepare the employee for additional work or higher responsibilities. It may include specific titles of training programs or just a description of a training program needed by the employee if the requesting department/office is not aware of a specific training program suited for their need. It shall be conducted in coordination with the employees’ immediate supervisor.
3. In consultation with the Heads of Executive Offices/Departments/Field Offices, the RAM/RAO/PAO shall identify the top ten priority training needs of the department/office based on the following criteria:
a. The agency's thrusts and directions;
b. The department’s/office’s function;
c
.
Employees’ areas for improvement and developmental factors;
d. Employees’ potentials; and
e. Preparing the employees for higher responsibilities
4. The Heads of Executive Offices/Departments/Field Offices and the RAM/RAO/PAO shall also identify internal trainings that their office wants to conduct. They shall prepare plans and programs for the implementation of the training programs that they will conduct (i.e. names of participants, timetable and estimated budget).
5. After consultation with the Heads of Executive Offices/Departments/Field Offices, the RAM/RAO/PAO shall prepare the Training Needs Prioritization Schedule (
Exhibit 1
).
6. Based on the schedules submitted by the provincial offices and the regional office’s own schedule and in consultation with the RM, the RAO shall identify and list the top ten priority training needs of the region and shall prepare a Regional Training Needs Prioritization Schedule using also the format of Exhibit 1.
7
.
The department’s / executive office’s (C.O.) / region’s Training Needs Prioritization Schedule which may be considered for implementation for the succeeding year should be submitted to HRMD on or before November 15 of the current year.
B. NFA Manpower Training and Development Plan (NFA-MTDP)
1. Based on the departments’ / offices’ / regions’ Training Needs Prioritization Schedules and proposals to conduct internal training programs, HRMD shall prepare the NFA-Manpower Training and Development Plan (NFA-MTDP) which shall be implemented the following year. The MTDP shall include internal training programs and it shall be one of the bases in determining the amount to be allocated for Manpower Development Fund (MDF)
.
2. Before preparation of the MTDP, HRMD shall consult with the concerned department / regional office to validate the contents of the Training Needs Prioritization Schedules.
3. HRMD shall prepare the training program proposal per individual training as indicated in the MTDP for budget allocation and approval by the Administrator.
4.
HRMD shall inform the concerned C.O. departments/ offices/regional offices of their training needs that were included in the approved NFA-MTDP. Regional offices shall then inform the provincial offices of their training needs that were included in the approved NFA-MTDP.
C
.
Conduct of Internal Training Programs
1. All proposals to conduct internal training programs should as much as possible be included in the MTDP. Proposals to conduct internal training programs, if any, shall be included in the Training Needs Prioritization Schedule of NFA CO departments and offices / regional offices. On the other hand, functional groups (e.g. Marketing Operations
,
Finance and Administration) planning to conduct internal convention/conference should submit a proposal, with budgetary estimate, on or before November 15 to HRMD for evaluation in order for the training program to be included in the NFA-MTDP.
2. Conduct of internal training programs not included in the approved MTDP, however, may be allowed but subject to the usual evaluation process
.
Proposals for internal training programs not included in the MTDP shall be submitted to HRMD one month prior to the target date of implementation.
3. All proposals should include the course design (for training programs) / program of activities (for conventions/conferences), training materials, and name of requesting party. The proposed internal training program should be able to satisfy the following criteria:
a. cost efficiency and funds availability
b. relevance of the training program design to the need of the participants/office
4. NFA departments/offices, depending upon the need, may conduct one (1) internal training program per year while each functional group, depending upon the need, may conduct internal convention/conference once every two (2) years, on a national level, representing both central and field offices. This however, shall not apply to computer trainings conducted by CPMSD, planning conference for preparation of GMOD’s Grains Marketing Plan and internal training programs initiated by HRMD
.
5. A Department/office/functional group that needs to conduct internal training program beyond what is allowed may submit a written request to the Administrator justifying the need for the internal training program through HRMD.
6. As much as possible, internal training programs shall be conducted using NFA facilities.
D
.
Evaluation of Invitations to External Training Programs
1. HRMD shall evaluate invitations to external training programs for central and field office employees/officials
.
RAOs shall conduct initial evaluation of invitations to external training programs for field office employees/officials in consultation with the PM/RM.
2. If the invitation is received by the central office departments/offices or the field offices, it shall be properly endorsed to the HRMD. The endorsement should already include the profile of the nominee/s recommended by the department/office to the training program, if any.
3. HRMD / RAOs shall evaluate which positions and department/office is/are suited to attend the specific training program using the Training Evaluation Form
(
Exhibit 2
).
The following shall be considered during the evaluation:
a. The agency’s thrust/directions
b. NFA manpower training and development plan
c. Prioritization of training based on the department’s/office’s Training Needs Prioritization Schedule
d. Relevance of the training program to the need of the department/office of the nominee(s)
e. If the cost of the training program is reasonable
4. Training invitations evaluated by HRMD to be suitable for field office employees need not be endorsed to the RAO. HRMD shall prepare the Training Evaluation Form for such training program and shall ask for nominees from the field offices.
E
.
Selection of Participants to Trainings
1. The concerned Heads of Executive Offices/Departments/Field Offices shall select and recommend nominees/participants to training programs. It shall be their responsibility to see to it that participation in training programs are equally distributed among employees in their respective departments/provincial/regional offices.
2. Evaluation of nominees/participants shall be based on the following considerations:
a. Relevance of the course to the functions/duties of the nominees/participants and of his/her department/office and positive impact on the agency’s projects and programs;
b. Qualification of the nominees/participants;
c
.
The nominees/participants’ areas for development as perceived by his/her immediate supervisor and as indicated in his/her Performance Evaluation Report
.
3. Nominees/participants should also meet the following eligibility requirements:
a. For local external training programs, nominees/participants must have rendered at least six (6) months service with NFA as a permanent employee and must have at least a Satisfactory rating in the last performance rating period.
b. For foreign training programs shouldered by NFA, nominees/participants should have rendered at least five (5) years of continuous service with the NFA as a permanent employee and must have at least a Very Satisfactory rating for the last two (2) rating periods.
4. Attendance to foreign training programs, the expense of which shall be solely shouldered by the participant or outside sponsor, shall be authorized on official time for the duration of the training program, provided that the participant or training program meets the following criteria:
a. The foreign training program must be related to the participant’s current position and functions;
b. At least two (2) years of continuous service with the NFA;
c. Performance rating of at least Very Satisfactory for the last two (2) rating periods;
d. The absence of the employee shall not prejudice the work at the department/office, as certified by his/her Head of Office; and
e. When the training program is general in coverage or applicable to any functional group, grant of authority shall be based on the following prioritization after meeting Items a to d:
e.1 Executives based on grade levels or designation
e.2 Assistant Provincial Manager level or its equivalent Grade level 22-23
e.3 First line supervisors or its equivalent Grade level 18-21
e.4 Rank and file employees holding professional/technical positions
5. Selection of candidates to training programs exceeding two (2) month’s duration and those with full / partial expense on the part of NFA, shall be subject to final screening and recommendation of HRMD
.
6. Nominees/participants to training programs to be attended by the NFAEA officials shall be selected and recommended by the NFAEA President following NFA’s
criteria for selection and evaluation. However, training programs shall be for the welfare of the general membership of the association.
F
.
Training Directives (TDs)
1. The Training Directive (
Exhibit 3
) shall serve as the authority of the employee to attend a training program. The authority shall not be transferable, although substitution of participants to certain training programs may be allowed provided that the Training Directive is amended.
2. Approval of Training Directives shall be in accordance with the latest approved NFA Specifications of Authority.
3. HRMD shall prepare Training Directives that will be approved at the central office, specifically:
a
.
TDs for foreign training programs to be attended by all NFA employees/ officials,
b
.
TDs for internal training programs to be attended by central office employees/ officials, RMs, ARMs, and PMs,
c
.
TDs for internal training programs designed by HRMD and to be participated by field office employees with salary grades level 23 and below regardless of where the training is conducted,
d
.
TDs for local external training programs of all central office officials/employees as well as RM, ARM and PM.
d.1. For external training programs, HRMD shall attach the training evaluation form, profile of the nominee and invitation, to the Training Directive as supporting documents for its approval.
d.2. At least ten (10) working days before the start of the external training program, invitations/requests/recommendations to attend and the profile of the participants/nominees
,
must be received at HRMD to provide ample time for evaluation and preparation of Training Directive. For foreign training program/convention/conference, the said documents must be received at HRMD at least twenty (20) working days before the start of training program
.
d.3
.
HRMD shall furnish the concerned field office a copy of TDs processed and approved by C.O.
e. All TDs prepared at Central Office shall be numbered/coded by HRMD prior to its approval following the format YYYY-MM-XXX (e.g. 2014-02-001)
Where:
YYYY - Current Year
MM - Current Month
XXX - Number Series
4. RAOs shall prepare Training Directives that will be approved by the Regional Manager, specifically:
a
.
TDs for internal training programs designed by the Regional Offices and participated by field office employees with the positions of APM (or equivalent rank) and below.
b
.
TDs for local external training programs to be attended by field office employees with positions of APM (or equivalent rank) and below.
b.1 Before preparing the Training Directive, the RAOs shall request from HRMD through the fastest written communication available, an authority to attend the training program. The authority shall be the basis for the preparation of the TD and shall be attached to the TD.
b.2 The request for authority for local external training programs shall be supported with the training evaluation form, profile of the nominee and invitation and must be received at HRMD at least ten (10) working days before the start of the external training program to provide enough time for further evaluation. On the other hand, invitations/request/recommendation to attend/profile of the participants/nominees must be received by the RAO at least 15 working days before the start of the external training program
.
b
.
3
Approval of the authority shall be based on the latest approved Specifications of Authority.
c. All TDs prepared at the Field Office shall be numbered/coded by RAO prior to its approval following the format REG-YYYY-MM-XXX (e.g. R01-2014-02-001)
Where:
REG - R + Region Number
YYYY - Current Year
MM - Current Month
XXX - Number Series
5. Names of participants to internal training programs must be received by HRMD/RAO for evaluation at least ten (10) working days prior to the start of the training program. However, Training Directives for internal training programs may be prepared after the training program for as long as the conduct of training program has been previously approved.
6. Only employees with approved training directives shall be allowed to attend an external training program. The employee who attends an external training program without an approved Training Directive shall be required to file a leave of absence covering the period of attendance to the training program and pay for expenses of the training program.
7. If an employee who had been issued a Training Directive to attend an external training program failed to attend without prior notice due to personal reasons, said employee shall be required to submit a written explanation to the Head of his/her Office within 72 hours from the start of the said training. If the reason for not attending is valid, concerned Head of Office shall inform HRMD to excuse the said employee for his/her failure to attend. However, he/she shall refund the cost of the training program if the sponsoring agency has already been paid by NFA. If the Head of Office found the reason not valid, the employee shall be suspended from attending future external training programs for a period of one (1) year and shall refund the cost of the training program if the sponsoring agency has already been paid by NFA.
8. On the other hand, if the employee failed to attend the training program due to official reasons, the employee shall not submit a written explanation but the Head of Executive Office/Department/Field Office shall inform HRMD in writing of the reason which prevented the employee from attending the program.
G
.
Restrictions/Limitations
1. NFA officials / employees shall be allowed to attend two (2) local external training programs or one (1) foreign training program per year. This shall include training programs which were paid by the officials/employees but availed on official time.
However, an official / employee may be authorized to attend more than what is allowed depending on the importance of the training to the agency or to the participant’s position upon the evaluation of the concerned department/office and HRMD
.
The concerned department/office shall request for an exemption to be approved by the Administrator as recommended by HRMD.
Further, an official/employee may attend more than what is allowed if the training program is part of contract for a purchase of machine/equipment/services and shall have no expense on the part of NFA. The official/employee shall furnish HRMD a copy of the contract together with the documents required for the issuance of Training Directive.
This shall be covered by a training contract.
2. Participation to external (local & foreign) training programs shall be limited to two (2) participants per department/office per training program in the Central Office.
For field offices, only one (1) participant shall be allowed per province and one (1) participant per regional office per training program. If a certain province waives their slot for a certain training program, another province within the region may take it in addition to their slot.
3. Attendance to conventions / conferences / symposia / fora shall only be allowed once every 2 years per employee to give equal opportunities to all NFA employees.
However, attendance to more than one (1) convention / conference / symposium / forum within 2 years may be allowed, whenever possible but only on official time. The participant shall shoulder registration fees/transportation expenses and all other related expenses thereto.
Further, attendance to conventions / conferences / symposia which are considered as Continuing Professional Education (CPE) courses for NFA employees who are practicing their profession (i.e. engineers, certified public accountants, lawyers, nurses, dentists, etc.) shall also be exempted from the limitation.
4. If his/her total service obligation will exceed his/her remaining years in service up to age 65, an official/employee shall not be allowed to attend any training program (local or foreign) on official time with or without expense on the part of NFA.
5
.
Officials/employees with "temporary" employment status shall not be qualified to attend any training program which requires a service obligation of one (1) year or more.
H. Manpower Development Fund
1. Attendance to foreign training programs shall, as much as possible, be limited to grants or sponsorship programs with minimal or no expense to NFA.
2. A Manpower Development Fund (MDF) in an amount to be approved by the NFA Development Budget Coordinating Committee (DBCC) shall be provided in the annual NFA Corporate Operating Budget.
3
.
Expenses for the conduct of internal training programs, fees for attendance to external local training programs and other related expenses, shall be charged to the MDF. However, at least five percent (5%) of the MDF shall be allocated for the NFA-PRAISE (Program on Awards and Incentives for Service Excellence).
4
.
HRMD shall submit to the Budget and Fiscal Division, BTFMD, the amount of MDF allocated to the different C.O. departments/offices and Regional Offices on or before January 30 of each year.
5
.
For purposes of accounting treatment, training expenses paid at the central office shall be charged to the HRMD while those paid at the field offices shall be charged to the concerned field office. In this connection, the advice of Sub-Allotment (ASA) for Manpower Development Fund of central office should only be issued to HRMD and not to be included in the ASA of all central office departments.
I
.
Expenses
1. For Internal Training Programs, allowable expenses are the following:
a. Graduation snacks;
b. Lunch and 2 snacks for resource speakers, coordinators and participants for every day of training;
c. Honorarium of resource speaker in the amount provided for by the Department of Budget and Management;
d. Supplies and materials at reasonable cost;
e. For live-in internal training programs (whether participants are from other regions/provinces or from the host province, e.g. training at C.O. participated by field office employees or vice versa, training at a certain province where some participants are from nearby provinces), food and accommodation expenses per participant for the duration of the training program shall be chargeable to the MDF. The budgeted amount however shall not be given to the participant but to be remitted to the office that will conduct the training. The travelling official/employee shall be allowed to claim the following:
i. Actual transportation cost
ii. Terminal Fee
iii. Travelling allowance before and after the live-in internal training program
The number of live-in participants should be pre-determined before requesting for a budget
.
2. For external training programs, the official/employee shall be allowed to claim the following:
a. If accommodation and meals are for the account of the sponsoring institution/agency:
i. Actual Transportation cost
ii. Terminal fee
iii. Travelling allowance before and after the external training
iv. Meals of P160.00/day for the duration of the training if only lunch and snacks are provided
The above claim may vary depending on the training invitation given by the sponsoring institution/agency.
b. If meals are provided by the sponsoring institution/agency:
i. Actual transportation cost
ii. Terminal fee
iii. Travelling allowance before and after the external training
iv. Lodging of P400.00/day
v. Incidental expenses of P160.00/day for the duration of the external training
v. Meals of P160.00/day for the duration of the training if only lunch and snacks are provided
3. As per DBM Circular No. 486 dated March 26, 2003, the registration fee or charge for participation in external training programs shall not exceed P1,200.00 per day per participant. However, the registration fee of which amounts to more than the prescribed P1,200.00 per day per participant may be allowed provided these are conducted by government agencies/institutions or if participants are expected to gain, strengthen skills and technical/management expertise in their areas of endeavor.
For external trainings sponsored by non-government and private organizations, any amount in excess of the prescribed rate of registration fee shall be at the expense of the participant.
4. Reasonable amounts for the above-mentioned expenses shall be determined by the HRMD.
5. Officials and employees authorized to travel abroad shall be entitled to One Thousand Five Hundred Pesos (P1,500.00) commutable pre-departure allowance to cover miscellaneous/incidental expenses, such as taxi fare, passport photographs, immunization, visa fees, tips, porterage and airport terminal fees (Section 9 of Executive Order # 248).
Reimbursement of the payment of the airport terminal fee at the point of embarkation to go back to the Philippines upon completion of the official training abroad is likewise authorized (Section 6 of Executive Order # 298).
6. The HRMD / Administrative and General Services Section (AGS - R.O.) shall be responsible for the preparation of the voucher representing payment of fees/expenses to external training programs, collection of check, and payment to the agency that will conduct the training program. The voucher shall be supported by a Training Directive.
7. Vouchers representing cash advance for payment of fees/expenses to internal training programs shall be prepared by the concerned department/office to be submitted to HRMD for review and approval.
8. The prepared voucher for processing shall be forwarded at least four (4) working days prior to start of the training to Accounting Services Department (ASD) – Claims Division for Central Office official/employees or Accounting Section for Field Office official/employee to give ample time for the processing of payment.
J
.
Obligations of Participants to Training Programs
1. Participants to external (local and foreign) training programs shall be required to submit to HRMD / RAO the following documents within fifteen (15) calendar days after the termination of the program.
a. Certificate of Completion / Attendance and certified photocopy by the RAM/RAO/PAO of the Official Receipt for Registration fee
b. Attendance Report and Action Plan (
Exhibit 4
)
In attending a training program where formulation of an Action Plan is not applicable, re-echoing the program shall be required.
A group of participants who attended the same training program may submit a group Attendance Report and Action Plan signed by all participants, if desired.
2. Failure to submit any or all of the above requirements within the prescribed period shall suspend the employee from attending future external training programs. The suspension shall be lifted two months after the employee submits the required documents.
A Suspension Notice to Attend Training Programs (
Exhibit 5
) shall be issued to the concerned employee and shall be signed by the official who signed the Training Directive.
3. Participants to External Training Programs shall either conduct a re-echo/learning session to his/her department/office, if applicable, within two (2) weeks after attendance to the training program or implement his/her action plan.
4
.
Service Obligation
Participants shall also be required to serve the agency for a period indicated below:
a. External/internal local training programs with expense on the part of NFA (i.e. food and accommodation, registration fee, honorarium, professional fee, training venue, TEV if any) :
Expense
Service Obligation
Php 200 - 2,500 3 months
2,501- 4,000 4 months
4,001- 6,000 5 months
6,001- 8,000 6 months
8,001-10,000
7 months
10,001-12,000
8 months
12,001-14,000
9 months
14,001-16,000
10 months
16,001-18,000
11 months
18,001-20,000
12 months
20,001-22,000
13 months
22,001-24,000
14 months
24,001-26,000
15 months
26,001-28,000
16 months
28,001-30,000
18 months
More than 30,000 2 years
b. External/internal local training programs without expense on the part of NFA but on official time:
Duration of training program/
Service Obligation
convention/conference
1 - 4 days 2 months
5 - 8 days 3 months
9 - 12 days 4 months
13 - 16 days 5 months
17-20 days 6 months
21 days and above ` 7 months
c. Foreign external training program where the expenses are fully shouldered by the participant or the sponsor:
Duration of Training
Service Obligation
2 months or less 6 months
more than 2 months up to 6 months 1 year
more than 6 months 2 years
d. In remote cases where expenses to foreign external training programs are shouldered by NFA, partially or in full, the table of expense and service obligation used in J
.
4.a shall be applied.
5
.
Participants to External Training Programs shall execute a Training Contract (
Exhibit 6
) in three (3) copies, prior to attendance to any training program, copy distribution shall be as follows:
Copy 1 - HRMD/Regional Office
Copy 2 - Employee
Copy 3 - Employee's Department/Office
6. The employee shall bind himself/herself to the conditions stated in the Training Contract. Failure of the employee to fulfill the conditions provided therein shall be sufficient cause for the cancellation of his/her training or his/her recall. Should failure in any of such cases be due to his/her own fault or willful neglect, he/she shall be required to refund in full all expenses that may have been incurred relative to the training including salaries and allowances received for the duration of the training.
7
.
An official/employee who rendered less than 50% of the required service obligation on account of voluntary resignation, retirement, or separation from the service through his/her own fault or other causes within his/her control shall refund in full to the NFA such amount that may have been incurred for expenses incidental to his/her training. However, if the official/employee has served at least 50% of his/her total service obligation, he/she shall be allowed to refund only the proportionate amount as may be determined by HRMD/RAO using the following formula:
R = (SOR – SOS)
---------------- X TCR
SOR
Where: R = Refund
TCR = Total Compensation Received, allowances and other benefits received while on training + Registration Fees + TEV
SOS = Service Obligation Served*
SOR = Service Obligation Required
* rounded-off to the nearest month
8
.
An official/employee who suffers permanent incapacity to render further service to the government or in cases of reorganization, restructuring, etc. where the position of the official/employee is affected, is relieved of his/her obligation to reimburse expenses incurred. (COA Decision 81-242, February 12, 1981). Moreover, in case where an official/employee is transferred to another government entity/agency, his/her service obligation, shall likewise be transferred.
9
.
An official/employee with existing service obligation shall not be allowed to go on vacation leave without pay for a continuous period of more than one (1) month, unless he/she pays the monetary value of the remaining portion of his/her service obligation using the computation in J.7.
10. An official/employee with vacation leave credits but with existing service obligation, shall be allowed to go on vacation leave for a continuous period of more than one (1) month, provided he/she shall return to continue his/her service obligation, otherwise, he/she shall pay the monetary value of the unserved portion of his/her service obligation.
11. The service obligation of an official/employee who go on sick leave without pay shall be suspended until his/her return to the office, unless he/she suffers permanent incapacity, in which case, Section J.8. shall apply.
12. The monetary value of the unserved service obligation of an official or employee applying for Provisional Clearance shall be paid in cash before an official/employee can be cleared by HRMD and ASD. An official/employee applying for Terminal Clearance may execute an Authority to Deduct from his/her claims from NFA to settle the monetary value of unserved service obligation, if any.
13. The Manpower Services and Benefits Division (MSBD-HRMD) shall refer to MDD-HRMD all applications for leave without pay of more than one (1) month prior to its approval.
In the field offices, the RAO/PAO, based on their file copies of the Training Contract, shall screen applications for leave without pay of more than one (1) month of employees in their respective offices prior to its approval.
K. Reporting and Monitoring
1. HRMD / RAOs / PAOs shall prepare a Summary of External/Internal Training Programs Attended/Conducted for the month by their personnel/office (
Exhibit 7
).
2. PAOs shall submit their summary to the RO not later than the 3rd working day of the succeeding month. The RAO shall then prepare a Regional Consolidated Summary of External/Internal Training Programs Attended/Conducted to be submitted to HRMD not later than the 5th working day of the succeeding month.
3. HRMD shall include in its Accomplishment Report a National Consolidated Summary of External/Internal Training Programs Attended/Conducted to be submitted to CMPSD every 7
th
working day of the succeeding month.
4. HRMD/RAO/PAO shall be responsible for monitoring compliance with the obligations of participants specifically on the report submission and service obligation provisions of this SOP.
5. HRMD shall update and encode in the HURIS the training programs attended by NFA Central Office officials and employees once he/she has submitted the complete documents stated in J.1.
L.
Accounting Entries
Central Office:
a. To record remittance of MDF to R.O.
Dr: 142.RO.RORO - Due from R.O. – RO Name- RO Name xxx
Cr: 111.SL (Bank/FA) - Cash in Bank – Local Currency – Current Account xxx
Bank Name – Fund Account
b.
To record payment of Training and Seminar Expense
Dr: 590-753.SL-(HRMD) Training Expense -
Appropriate SL (Object of Expense)
xxx
Dr/Cr: 401.03.02.TIN – A/P – Private Inst/Corp – Supplier Name (If Private) xxx
Cr: 412.SL.TIN – Due to BIR – Approriate SL – Supplier Name xxx
Dr/Cr: 416.SL – Due to NGA’s – Agency Name (if Government Agency)
xxx
Cr: 111.SL (Bank/FA) – Cash in Bank – Local Currency – Current Account xxx Bank Name – Fund Account
Regional Office:
a. Receipt of MDF remittance from C.O.
Dr: 111.SL (Bank/FA) Cash in Bank – Local Currency – xxx
Current Account – Bank Name - Fund Account Name
Cr: 421.RO.RORO – Due to C.O. – RO name -
xxx
RO name / RO name
b. To record payment of Training and Seminar Expenses
Dr: 300.753.SL(Office of the Regl. Manager) Training Expense -
Appropriate SL (object of expenditure)
xxx
Dr/Cr: 416.SL – Due to NGA’s – Agency Name (if Government Agency)
xxx xxx
Dr/Cr: 401.03.02.TIN Accounts Payable – Private Inst./
Corporation – Supplier Name (if Private)
xxx xxx
Cr: 412.SL.TIN – Due to BIR – Approriate SL – Supplier Name xxx
Cr: 111.SL (Bank/FA) Cash in Bank – Local Currency – xxx
Current Account – Bank Name - Fund Account Name
c. To record remittance of MDF to P.O.
Dr: 143RBT.RO.ROPO - Due from Operating Units – xxx
ROTA – BOTA – RO Name – PO Name
Cr: 111.SL (Bank/FA) Cash in Bank – Local Currency – xxx
Current Account – Bank Name - Fund Account Name
Provincial Office:
a. To record receipt of MDF funds from R.O.
Dr: 111.SL (Bank/FA) Cash in Bank – Local Currency – xxx
Current Account – Bank Name
Cr: 422RBT.RO.ROPO - Due to Operating Units – xxx
ROTA – BOTA – RO Name – PO Name
b. To record payment of training and seminar expenses
Dr. 240-753. SL(Office of the Provl Manager) Training Expense -
Appropriate SL (object of expenditure) xxx
Dr/Cr: 401.03.02.TIN Accounts Payable – Private Inst./
Corporation – Supplier Name (If Private)
xxx xxx
Cr: 412.SL.TIN – Due to BIR – Approriate SL – Supplier Name xxx
Cr: 111.SL (Bank/FA) Cash in Bank – Local Currency – xxx
Current Account – Bank Name - Fund Account Name
Dr/Cr: 416.SL – Due to NGA’s – Agency Name (if Government Agency)
xxx xxx
M
.
Miscellaneous
1. Records of attendance to training programs shall form part of the employee's 201 file and shall be duly credited as one of his/her qualifications.
2. Employees recommended to attend a training program shall be relieved from their duties and responsibilities for the duration of the program and shall continue to receive their remunerations from the agency.
3. Attendance to training programs program beyond office hours shall not be considered as overtime services.
The foregoing SOP supersedes SOP No. HR-CD04 entitled Revised SOP on Manpower Training and Development issued on March 2, 2004 and all its amendments.
All rulings, policies and/or issuances inconsistent with the herein provisions are hereby superseded.
This SOP shall take effect this _______ day of _______________ 2014.
RENAN B. DALISAY
NFA Administrator
III. RESPONSIBILITIES
IV. FLOW CHART
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EXHIBITS
Exhibit 1 - Training Needs Prioritization Schedule
Exhibit 2 - Training Evaluation Form
Exhibit 2-A Profile of the Nominee
Exhibit 3 - Training Directive
Exhibit 4 - Outline of Attendance Report With or Without Action Plan for External Training Program (Local and Foreign)
Exhibit 5 - Notice of Suspension to Attend Training Programs/Conventions/Conferences
Exhibit 6 - Training Contract
Exhibit 7 - Summary of External/Internal Training Programs Attended/Conducted