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Directorate

for Comptrollership Finance Services-NHQ

FINANCE OFFICERS COURSE


2012

THE BJMP

TRAINING DESIGN

BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

TABLE OF CONTENTS Title Page Table of Contents A. RATIONALE B. TRAINING NEEDS ASSESSMENT B.1 B.2 B.3 B.4 B.5 B.6 B.7 B.8 B.9 BJMP VISION BJMP MISSION BJMP MANDATE BJMP STRATEGIC GOAL BJMP CORE VALUES BJMP CORE COMPETENCIES TRAINING VISION TRAINING MISSION DESIRED INNOVATIONS/CHANGES, ENHANCEMENTS AND IMPROVEMENTSIN ORGANIZATION/UNIT B.10 COMPETENCIES NEEDED FOR TRAINING COHORT C. TRAINING OBJECTIVE AND EXPECTATION D. TRAINING PARTICIPANTS E. TRAINING DATES AND VENUE F. TRAINING DIRECTOR AND STAFF G. COURSE DESCRIPTION Modules H. TRAINING ADMISSION REQUIREMENTS I. GRADING SYSTEM J. TRAINING ADMINISTRATION K. TRAINING BUDGET ALLOCATION L. EFFECTIVITY 1 2 3 4 4 4 5 5 5 5 5 5 6

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BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

The Bureau of Jail Management and Penology Finance Officers Course TRAINING DESIGN A. RATIONALE: The Bureau of Jail Management and Penology Finance Services (BJMPFS), a branch under the supervision of the Directorate for Comptrollership (DC), is mandated to provide and enhance the quality of financial services that is receptive to requirements of the BJMP organization as a whole together with its active personnel, pensioners and their dependents, beneficiaries and other service providers. BJMPFS is also responsible for the disbursement of BJMP funds in accordance with existing laws. Being one of the main support units of the BJMP, it is considered as the treasury custodian and lifeline essential to sustaining the entire operations of the BJMP organization. With the ultimate objective of enhancing the BJMPFS quality services, central to the core value of integrity, for every member of the BJMP from the active and retired, NUPs and uniformed, including their families and dependents, it is deemed inevitable for an impetus of FS personnel competencies development to be sustained. Brought by the changing times and swift technological transformations and developments, the requirements of the BJMPFS clienteles also change in direct proportion that compel for services that is marked with responsiveness to these latest advances. Thus in order for the BJMPFS personnel to keep pace with the recent developments in the field of government financial management, it is only befitting to initiate an academic program for finance officers. Also, in line with the Chief, BJMPs JAILS FIRST Program for FY 2012, and together with a management research finding that emphasized the effectiveness and efficiency of an office is one of the corollaries of personnel competency enhancement, gave the inception for the Chief, BJMPNHQ-FS to venture into the deliberate design of an academic program that will fit the contemporary requisites of a quality and responsive finance services. This initiative is intended to spruce up the BJMPFS capability in order to attain its objective of rendering superior services. The BJMP FOC is primarily concocted, designed and developed as a financial management tool intended to enhance the competencies of current and future BJMP finance officers. Anchored with one of the subsidiary programs of the JAILS FIRST which is the Acquisition, Retention and Development of Human Resources Program, the BJMP FOC manifests prudent investment to human capital as it will equip every FOC students with the essential knowledge and competencies crucial in the performance of their official duties and functions as finance officers thereby realizing effectiveness and efficiency in the utilization of government resources. More so, this endeavor will enable to constitute the realization of a pool of competent finance officers who could readily be assigned in the various BJMP FSUs nationwide in case of vacancies due to relief and/or reassignment. 3

BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

The thirty seven (37) -day training period for the course is designed to orient students with the existing system and structure of the BJMP Finance Services. The Program of Instruction (POI) depicts of an integrative view of the different nonacademic and academic subjects, which are catered into various modules to necessitate easy understanding of the whole concept of the course. The various training modules for the course are designed deliberately to tailor-fit the needs of the organization taking into account attendant factors that impedes sustainability in effective and efficient delivery of essential services in the fiscal domain. The course primarily involves participation of junior Jail Commissioned Officers building a career in the turf of BJMPs budget and financial management. The modules of learning includes budget and fiscal management; laws; basic government accounting, cash management and control; Medium Term Development Planning; Annual Operations and Budget; Program review and Analysis; and leadership. These modules will professionalize and beef up the personality of every BJMP Finance Officer with diverse managerial competencies required of their work. B. TRAINING NEEDS ASSESSMENT: Congruent with the BJMPs vision; mission; strategic goal; operating objectives; and core values and competencies, the Training Needs Assessment (TNA) activity is typically done before proceeding to conduct any training like the BJMP Finance Officers Course. It establishes the rationale for designing and conducting the training towards achieving the desired results, changes, enhancement and improvements in the participants and in the BJMP organization. This serves as the tool in establishing the priorities in training goals, focus of training and other related issues concerning the BJMPFOC training program. In line with the BJMPFOC training, the usual and basic Training Needs Assessment (TNA) process was conducted. This includes establishment of specific training objectives and desired results; and design of the training program specifying training topics, methodologies, training activities, training materials, training schedules, budget and training professionals. However, due to the impractical reasons, pre-testing of the training program and its final refinement and design was not done and instead the same designed course will be made as a pilot course for the succeeding BJMPFOC training. B.1 BJMP VISION: The BJMP envisions itself as a dynamic institution highly regarded for its sustained humane safekeeping and development of inmates. B.2 BJMP MISSION: The Bureau of Jail Management and Penology (BJMP) aims to enhance public safety by providing humane safekeeping and development of inmates in all district, city, and municipal jails nationwide.

BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

B.3 BJMP MANDATE BJMP is mandated to direct, supervise and control the administration and operation of all district, city and municipal jails nationwide with pronged tasks of safekeeping and development of inmates. B.4 BJMP STRATEGIC GOAL The BJMP endeavors to formulate sound policies and guidelines in the administration of all district, city and municipal jails nationwide; implement strong security measures for the control of inmates; provide for the basic needs of inmates; conduct activities for the development of inmates; improve jail facilities; and promote the general welfare and development of its personnel. B.5 BJMP CORE VALUES Commitment Respect for Human Rights Efficiency Competence Teamwork B.6 BJMP CORE COMPETENCIES Continuous skills enhancement of personnel Ability to establish linkages and partnerships Responsive planning Timely-decision making Expedient implementation B.7 TRAINING VISION: The BJMPFOC training envisions a pool of BJMP finance officers, imbued with sense of commitment, efficiency, effectiveness, competence, accountability and teamwork, helping initiate and institutionalize sound fiscal management practices across all levels of BJMP Finance Service Units nationwide as a breakthrough crucial in the expedient achievement the BJMPs mandate of sustained humane safekeeping and development of inmates. B.8 TRAINING MISSION The training aims to enhance the sense of competence, commitment, efficiency, effectiveness, accountability and teamwork through equipping participants with apposite knowledge and applications in the domain of financial management vital in sustaining a well-founded BJMP mandate in general.

BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

B.9 DESIRED INNOVATIONS/CHANGES, ENHANCEMENTS AND IMPROVEMENTS IN ORGANIZATION/UNIT 1. 2. 3. 4. Personnel empowerment Development of effective and efficient BJMP FSUs nationwide Increased personnel competencies in financial management Reduction of erroneous transactions and unnecessary procedures in the workflow 5. Institutionalization of regular formal fiscal management trainings for all unit heads of BJMPFSUs nationwide B.10 COMPETENCIES NEEDED FOR TRAINING COHORT

COMPETENCIES (Knowledge and Skills)

LEVELS OF NEEDS

Extensive knowledge, skill and expertise in: a. Budget and Fiscal Management b. Basic Government Accounting c. Laws associated with government fiscal management d. Disbursement and collection e. Cash Management and Control f. Accountability g. Leadership and Moral Recovery h. Personal Financial Management i. Formulation of MTDP, AOPB, PRA 3 3 3 3 3 3 3 3 2

Legend: Fairly Needed Much needed Very Much Needed (1) (2) (3)

C. TRAINING OBJECTIVE AND EXPECTATIONS: This course is essentially designed to equip and hone the BJMP officer students with high standards of competency, knowledge, proper discipline, accountability, attitude and conforming values required in the performance of their official duties and responsibilities as BJMP and finance officers. After finishing the course, officer students 6

BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

are expected to demonstrate with qualified competence in their functions as Finance Officers of the BJMP organization; manifest self-discipline and responsibility in their behavior; their words and actions depict sense of integrity, responsibility and moral obligation towards God, self and the public service. Specifically the course aims that at the end of the training period, the students are expected: 1. To be well-versed in the flows and procedures in the conduct of all financial transactions to include preparation of Operations, Plans and Budget (OPB) and Program and Review Analysis (PRA) Matrices; 2. To master the different documentary requirements necessary in the release and liquidation of all government funds; 3. To be acquainted with the various laws, rules, regulations and accountability of Finance Officers; and 4. To have been imbued with the sense of competence, commitment, efficiency, effectiveness, accountability, teamwork and moral uprightness in the discharge of their official duties as fiscal managers and officers of the BJMP in general. The training is expected to successfully attain all the set training objectives geared to the development of BJMP personnel and the organization in general. D. TRAINING PARTICIPANTS: The training course will accommodate thirty-five (35) participants coming from the BJMP NHQ and the different regions nationwide. Admission to the course requires the participants to be with the rank of Jail Inspector to Jail Chief Inspector and must not be more than fifty years (50) old at the outset of the training. E. TRAINING DATES AND VENUE: The course is designed for completion in thirty seven (37) days with a total of three hundred (300) training hours. Two hundred eighty four (284) hours is allotted for the academic phase and sixteen (16) hours for the non-academic phase. The BJMPFOC training will commence upon approval of the program and will culminate after completion of the designed three hundred (300) training hours. Whole duration of training activities will be held at the BJMPNHQ facilities at 144 Mindanao Avenue, Quezon City. Provision of dormitories for the participants is not included.

BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

F. TRAINING DIRECTOR AND STAFF: The training will be under the helm of Jail Chief Superintendent GILBERT P. MARPURI, Director for Comptrollership with five (5) assisting staff from the office of the Directorate for Comptrollership and Finance Services.

Course Director Asst. Course Director Course Coordinator Training Operations Training Staff

CSUPT GILBERTO P MARPURI SUPT RINCO T MONTAUS SUPT RANDEL H LATOZA JSI NIEVA REINCHE DC SALLE Mr Arnel S. Romero Ms Mila Fe Comia

Director, DC Chief, FS NHQ Office of DC DO, BJMPNCRO Chief, AS NHQ BO, DC

G. COURSE DESCRIPTION: The course is composed of academic and non-academic phases. The academic phase comprisesten (10) modules namely: 1. 2. 3. 4. 5. 6. 7. 8. Module 1: Module 2: Module 3: Module 4: Module 5: Module 6: Module 7: Module 8: Organization, Mission and Function; General Subjects; Budget and Fiscal Management; Laws; Basic Government Accounting; Cash Management and Control; Disbursement and Collection; Formulation/Preparation of Medium Term Development Plan (MTDP)/Annual Operations, Plan and Budget (AOPB)/ Program, Review and Analysis (PRA); Presentation of Program Review and Analysis (PRA) Supplemental Module; and Non-Academic Module

9. Module 9: 10. Module 10: 11. Module 11:

The non-academic phase includes one (1) Non-Academic Module for nonacademic subjects. Listed hereunder are contents of the various modules.

BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

MODULE 1: ORGANIZATION, MISSION AND FUNCTION (DC/FS/AS)

MODULE 1: ORGANIZATION, MISSION AND FUNCTION


SUBJECT TOPICS Overview of Financial Management 1. BJMP Directorate for Comptrollership: Organization, Mission, Function and Operation Discussion of the organization, mission, function and operation of the BJMPDC Discussion of the organization, mission, function and operation of BJMPFSU Discussion of the organization, mission, function and operation of BJMPAS 4 CSUPT GILBERTO MARPURI ALLOTED HOURS INSTRUCTOR

2. BJMP Finance Services Unit: Organization, Mission, Function and Operation

JSUPT RINCO T MONTAUS, Chief FSU

3. BJMP Accounting Services Unit: Organization, Mission, Function and Operation Duration

Mr. ARNEL P. ROMERO Chief, ASU

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BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

MODULE 2: GENERAL SUBJECTS

Module 2: GENERAL SUBJECTS


SUBJECT TOPICS Review of Percentiles, decimals, fractions, ratio and proportion, average, mean, mode Writing skills enhancement towards complete staff work (CSW) Letter request to DBM Fund/NCA release Letter reply to AOMS from COA MS WORD MS EXCEL in relation to different forms used by DBM in budget execution stage ALLOTED HOURS INSTRUCTOR

1. Basic Mathematics and Statistics

JO2 Susan Dolojo

2. Basic Technical writing

Dr Chary Hernandez

3. Basic computer operations

BJMP ITU/DC

Duration

16

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BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

MODULE 3: BUDGET AND FISCAL MANAGEMENT

Module 3: BUDGET AND FISCAL MANAGEMENT


SUBJECT TOPICS Budget Call 1. The National Budget System and The BJMP Budget Process Basic of the General Appropriations Bill Budget of expenditures and source of financing 16 Receipts from existing and proposed revenue measures Different stages in the BJMP Budget Process 2. Budget Execution / Implementation Lecture/Workshop on different budget execution forms and how to fill it up ASEC ESTER A. ALDANA FMS-DILG ALLOTED HOURS INSTRUCTOR

Ms. Miles Comia BO/DC

Duration

24

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BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

MODULE 4: LAWS

MODULE 4: LAWS
SUBJECT 1. The Anti Graft and Corrupt Practices Act TOPICS General Provisions of RA 3019 and other related laws GAAM Book/ NGAS/ PD1445 ALLOTED HOURS 4 INSTRUCTOR Atty. Allan R. Canares Office of the Ombudsman Ms Marrieta m Lorenzo Dir IV, NGS Com on Audit

2. COA Rules and Regulations

3. Obligations and Contracts

The obligation; its nature; elements; sources; classification; effects and modes of extinction 4 Contract; its nature; elements; effects; form; interpretation; rescission; nullity; annulment; and enforcement Statutory provisions governing negotiable instruments and other commercial papers

Atty. Joe Jay Arreola

4. Negotiable Instruments

Atty. Roy Valenzuela

5. Procurement Law

Bidding process and procedures per RA 9184

Atty. Estanislao C. Granados Executive Director Procurement Services

Duration

28 12

BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

MODULE 5: BASIC GOVERNMENT ACCOUNTING

MODULE 5: BASIC GOVERNMENT ACCOUNTING


SUBJECT TOPICS Account Classifications; basic accounting equations and reports; application of generally accepted accounting principles applicable in government transactions Workshop Documentary Requirements for Government Expenditures / Flows and Procedures 2. Accounting and Auditing Requirements for Government Expenditures/ / NGAS Personnel Services; MOOE Travel PSA Lights and Water Local and Foreign Travel Capital and Equipment Outlay Infrastructure Equipment ALLOTED HOURS INSTRUCTOR

1. Basic Principles of Accounting / Government Accounting / NGAS

Mr. Arnel Romero Chief, ASU

Mrs. Cora Altubar

Duration

16

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BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

MODULE 6: CASH MANAGEMENT AND CONTROL

MODULE 6: CASH MANAGEMENT AND CONTROL


SUBJECT TOPICS Trust Receipts and Collections Distinction of revenue from receipt; disposition of government collections and procedure of control over collections Petty Cash utilization Workshop Common rules on internal control for government property 8 Delivery, inspection, audit and payment of supplies Workshop Bond Procedures and requirements Rules and Regulations affecting accountability on Government funds Responsibility and Liability Duration 24 14 ALLOTED HOURS INSTRUCTOR

1. Accounting for Government Income, Collections and Related Transactions

Ms Mirriam Villanueva SA IV Audit Team Leader AFPMC V Luna

2. Internal Control for Government Property

Ms Mirriam Villanueva SA IV Audit Team Leader AFPMC V Luna

3.Accountability and Responsibility on Government funds

Ms Mirriam Villanueva SA IV Audit Team Leader AFPMC V Luna

BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

MODULE 7: DIBURSEMENT AND COLLECTION

MODULE 7: DISBURSEMENT AND COLLECTION


SUBJECT TOPICS Rules and regulations affecting disbursement functions Requirement necessary for all types of 1. Disbursement Functions disbursements; 8 Cash and check Accounting for Disbursement Different forms reports and books of accounts used in disbursement CFC operation; preparation of MR for CFC transmittal; report on CFC cancelled 2. CFC/MDS Preparation of Vouchers Issuance of checks and preparation of Financial Reports ACIC preparation Workshop 15 8 JSSUPT RUEL S RIVERA ALLOTED HOURS INSTRUCTOR

JSUPT RINCO T MONTAUS OIC, FS NHQ

BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

SUBJECT

TOPICS Different regular and collateral allowances

TOPICS

INSTRUCTOR

3. Pay and Allowances

Processing of claims Other benefits

JSSUPT RUEL RIVERA Manila City Jail Warden

4. Retirement Benefits

Procedures; documentations; and payments of retirement pension, gratuity and death benefits Workshop on TLB and GB computations Policies and procedures on authorized deductions Withholding tax on compensation and other revenue matters Workshop on Tax computation Cash book and check registry

Atty. Rammel Bonavente

5. Authorized Deductions

JSUPT RINCO T MONTAUS

6. Withholding Tax

Bureau of Internal Revenue (BIR)

7. Registry Management Workshop Duration

8 48

JSI NIEVA RS SALLE

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BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

MODULE 8: FORMULATION/PREPARATION OF MEDIUM TERM DEVELOPMENT PLAN (MTDP); ANNUAL OPERATIONS PLAN AND BUDGET (AOPB); and PROGRAM REVIEW ANALYSIS (PRA)

MODULE 8: FORMULATION/PREPARATION OF MTDP, AOPB and PRA


SUBJECT TOPICS Concepts in formulating MTDP 1. Formulation of MTDP Workshop Lecture/Workshop on FP, PP and APP formulation per DBM requirements prior to release of fund 12 ALLOTED HOURS INSTRUCTOR

SSUPT ALLAN S IRAL

2. Formulation of Financial Plan, Physical Plan and Annual Procurement Plan (APP)

MS. Miles Comia/ 8 DPD/ D,Logs

3. Preparation of Annual Operation Plans and Budget (AOPB)

Concepts in the formulation AOPB using the standards and MFO-OPIF per DILG circular Workshop BJMP-MFO-OPIF Workshop

Ms Anna Urmanita DILG

BJMP DPD

4. Preparation of Program Review and Analysis (PRA)

Lecture/Workshop based on DBMs format and Performance Review Mechanics

BJMP-DPD, DO,DC 12

Duration

48

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BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

MODULE 9: GROUP ANDANALYSIS

PRESENTATION

OF

PROGRAM

REVIEW

MODULE 9: GROUP PRESENTATION OF PRA


SUBJECT 1. Presentation of group output on PRA Duration MODULE 10: SUPPLEMENTAL MODULE TOPICS PRA presentation ALLOTED HOURS 16 16 INSTRUCTOR PRA Panel

MODULE 10: SUPPLEMENTAL MODULE


SUBJECT TOPICS ALLOTED HOURS 4 INSTRUCTOR JSUPT CAROL BORRINAGA Chief, PMO

1. JAILS FIRST Program

2. Personal Financial Management

Different saving methods and techniques in achieving financial freedom Moral and spiritual restoration Anti-Money Laundering

JCSUPT SERAFIN BARRETTO Jr. Regional Director BJMP IVA

3. Moral Recovery Program 4. Anti-Money Laundering Duration

16 24 52

SUPT GERENTE C, CHAPLAIN AMLC, BSP

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BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

MODULE 11: NON-ACADEMIC MODULE

MODULE 11: NON-ACADEMIC MODULE


SUBJECT 1. Ranks Inspection 2. Proficiency Firing Duration RECAPITULATION MODULE NUMBER TOPICS ALLOTED HOURS 8 8 16 INSTRUCTOR Training Staff Training Staff

MODULE TITLE

DURATION (HOURS)

1 2 3 4 5 6 7 8 9 10 11

ORGANIZATION, MISSION AND FUNCTION GENERAL SUBJECTS BUDGET AND FISCAL MANAGEMENT LAWS BASIC GOVERNMENT ACCOUNTING CASH MANAGEMENT AND CONTROL DISBURSEMENT AND COLLECTION FORMULATION/PREPRATION OF MTDP, AOPB AND PRA GROUP PRESENTATION OF PRA SUPPLEMENTAL MODULE NON ACADEMIC MODULE

12 16 24 28 16 24 48 48 16 52 16

TOTAL DURATION

300

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BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

H. TRAINING ADMISSION REQUIREMENTS: The participants of the course must comply with the following requirements: 1. Endorsement letter from the Unit head (for NHQ applicants) and Regional Director (for regional applicants) addressed to Chief, BJMP; 2. Pass the qualifying written examination that will be conducted by the BJMPFS prior to actual Training; and 3. Medical Certificate attesting sound health condition fit for training. I. GRADING SYSTEM: The grading system is grounded on two categories, the academic and the nonacademics. Academic set includes ten (10) modules and Non- Academic set has one (1) module. The over-all grade will be an integrative value taken from the eighty percent (80%) of the total Academic grade and twenty percent (20%) of the total NonAcademic grade. The Academic grade is the sum of the following: a. Fifty percent (50%) subject proficiency, b. Twenty percent (20%) of comprehensive examination rating, and c. Ten percent (10%) of the final course output While the Non-Academic (Tactics) grade is made up of the sum of the following: a. Ten percent (10%) aptitude a. Five percent (5%) firearms proficiency; and b. Five percent (5%) Physical Fitness Test b. Ten percent (10%) conduct a. Five percent (5%) Merits/Demerits b. Five percent (5%) Values Education

J. TRAINING ADMINISTRATION: The Directorate for Comptrollership through the BJMPFS NHQ shall exercise full supervision in the conduct of BJMPFOC training.

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BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

K. TRAINING BUDGET ALLOCATION In accordance with the training design discussed above, the following table describes the budget allocation necessary for the sound implementation of the training program.

Items
Honoraria Resource Persons Panelists SUB TOTAL Training Supplies &Materials Training Bags Handouts/CDs Tarpaulin (opening/closing) Certificates Ammunitions (9mm) Other supplies SUB TOTAL Meals and Refreshments for 37 days Lunch AM and PM refreshments

Unit Costs

Freque ncy

Total Costs

400 per hour 400X 5 Panelists

284 hrs 16 hrs

113,600.00 32,000.00 145,600.00

800 per pax 500 per pax 500 per ceremony 50 per pax 400 per pax

35pax 35pax 2 pcs 50pax 35 pax

28,000.00 17,500.00 1,000.00 2,500.00 14,000.00 2,000.00 65,000.00

50 per pax @ 35 pax 60 per pax@ 35 pax

37 days 37 days

74,000.00 88,800.00

SUB TOTAL TOTAL COST Contingency 5% of Total Cost

162,800.00 373,400.00 18,670.00

GRAND TOTAL

392,070.00

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BJMP FINANCE OFFICERS COURSE TRAINING DESIGN 2012

The BJMP Directorate for Comptrollership shall release the training funds upon approval of the Chief, BJMP, through channels, for this purpose subject to the usual accounting and auditing procedures. L. EFFECTIVITY: The BJMPFOC training program will take effect immediately upon approval of the Chief, BJMP through channels.

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