~!~I~ljm~ · Guidelines on the Grant of Collective Negotiation Agreement (CNA) Incentive for...

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Republic of the Philippines

DEPARTMENT OF FINANCE

MEMORANDUM FOR: All Officials and Heads of Offices! Divisions! UnitsThis Department

FROM Ma. Lourdes B. RecenteChief of Staff and Assistant Secretary

SUBJECT Requirements on the Grant of CNA Incentives for CV2013

With reference to Budget Circular No. 2013-4 dated November 25, 2013, entitled,Guidelines on the Grant of Collective Negotiation Agreement (CNA) Incentive for FY 2013,following are the pre-conditions in the granting thereof:

1. Under Section 4.1.3 of the said Circular states, the NGA, SUC, GOCC, GFI, ororganizational unit should have accomplished at least 70% of its FV2013 targets on theaverage by October 31, 2013 under the Major Final Outputs (MFOs) specified in Annex3, Form A of MC No. 2013-01 dated August 2, 2013, issued by the Inter-Agency TaskForce (IATF) created under AO. NO. 25. The approved Form A, DepartmentPerformance Targets/ Accomplishments (copy attached), was submitted to theDepartment of Budget and Management on September 30, 2013; _

2. Section 4.4.2, submission to the DBM all accountability reports as of October 31, 2013pursuant to NBCNos. 507 and 507-A, s. 2007;

3. The NGA has realized savings from specific Maintenance and Other Operating Expenses(MOOE) pursuant to Sec. 4.1.5 and 4.3.

The CNA Incentive for the year shall be a one-time benefit to be granted not earlier thanDecember 13, 2013. May we therefore request the various responsible offices, identified in theapproved Form A, to submit their respective accomplishments as of 31 October 2013 to theBudget Division on or before December 4, 2013. Non-submission on the set deadline meansexclusion on the grant of CNA Incentive.

Thank you.

k~h~MA. LOURDESB. RECENTE

26 November 2013

FORMADEPARTMENT PERFORMANCE TARGETS/ACCOMPLISHMENTS

J .'.

DEPARTMENT: DEPARTMENT OF FINANCE - OFFICE OF THE SECRETARY

RESPONSIBLEDEPARTMENT FY 2013

DEPARTMENT FY 2012 ACTUALDEPARTMENT FY 2013 TARGET ACTUALMFOs AND PERFORMANCE INDICATORS

BUREAUS/OFFICESREMARKS

ACCOMPLISHMENTSACCOMPLISHMENTS

(1) (2) (3) (4) (5) (6)

A. Major Final Outputs (MFOs)/ Operations

MFO 1: FISCAL POLICIES (DOMESTIC AND INTERNATIONAL) PLANS AND PROGRAMS

2013 BUDGET: P 145,280,390.30

Performance Indicator 1: Tax revenue as percentage of GDP 12.9% (Average - Full year) 13.50% DFG - FPPO 13.60% actual as June 30, 2013;Quantity: N/A average of Q1 (1.2.0%)Quality: N/A and Q2 (15.1%)Timeliness: dependent upon the release of quarterly GDP by NEDA Q2 GOPwas released Aug.

28,2013Performance Indicator 2: Tax policy formulation

Set 1: DFG - ILD / RIOQuantity: No. of policy studies/ position papers/ comments analyzed and prepared

for submission to both Houses of Congress and other institutions requesting OOFcomments49 (lLD/RIO) 24 (lLD/ RIO)

Quality: Percentage of policy studies/ position papers/ comments approved andsigned by the OOF-DFGUndersecretary 90% 90%

Timeliness: Percentage of policy studies/ position papers submitted to OFGUndersecretary on or before specified deadline 90% 90%

Set 2: Tax Incentives Management and Transparency Proposal DFG - ILO / RIOQuantity: Policy proposal on enhancing transparency and accountability in the grant

oftax incentives 1Quality: Policy proposal approved by the DFGUndersecretaryTimeliness: Policy proposal on enhancing transparency of incentives end December 2013

Set 3: Repeal of Tax Incentives Provision under Special Laws DFG - ILO / RIOQuantity: Policy proposal in repealing the incentive provisions of FI special laws

1Quality: Policy proposal approved by the DFGUndersecretaryTimeliness: Policy proposal on the repeal of incentive provisions under special laws

end December 2013




DEPARTMENT FY 2012 ACTUALDEPARTMENT FY 2013 TARGET ACTUALMFOs AND PERFORMANCE INDICATORS



(1) (2) (3) (4) (5) (6)

Set 4: Rationalization of the Fiscal Regime for Mining DFG - FPPOQuantity: Reports on: actual as of June 30, 2013

1. Report on the review of current tax structure of the Mining Sector 1 12. Report on the best practices and mining taxation of other countries

1 13. Gathered data on mining tax/fees collections, volume and value of production

and other relevant data 10 64. Simulations of the impact of various fiscal regime options for the Mining Sector

30 215. Position papers, containing OaF's findings and recommendations, on the various

fiscal regime options for the Mining Sector 5 96. Memoranda, briefers, presentations, Q and As on the Proposed Mining Taxation

Reform. 5 37. Participated in TWG meetings, foras and congressional hearings 20 44

Quality: Approved by the DFGUndersecretaryTimeliness: End of December 2013

Performance Indicator 3: Tracking of DOF related bills DFG - lLD/RIOQuantity: No. of tracked bills in Congress 89 SOQuality: Percentage of tracked bills secured by the lt.O 90% 90%Timeliness: Percentage of bills promptly secured by the Ila from the time the bills are

referred to the respective Congressional Committees 90% 90%

Performance Indicator 4: Processing of Tax Credit Applications of Qualified

Exporters (based on Claim Trackin~ System)Quantity: Number of application processed of Investment Incentive Group (IIG) and One Stop Shop Inter-

Duty Drawback Group (DOG) 570 570 Agency Tax and Duty 2012Actual Qty - Tee issuedbyQuality: Percentage of accuracy of computation of Tax Credit Due Drawback Center

InvestmentIncentive Group (IIG)100% 100% and Duty DrawbackGroup(DOG)

Timeliness: Percentage of compliance based on mandated processing timen.a. 100% TImeliness- not yet monitored

Performance Indicator 5: Processing of request for exemption of various

importation from payment of taxes and duties/ duty free and VAT free

imoortations 45,309 Revenue OfficeQuantity: Number of applications for taxI duty exemption 30,000 tax and duty exemptionQuality: 98% acceptabilityTimeliness: 1 to 2 days (simple transaction); 1 to 5 days (complex transaction)



DEPARTMENT FV2012 ACTUAL RESPONSIBLEDEPARTMENT FY 2013

MFOs AND PERFORMANCE INDICATORSACCOMPLISHMENTS

DEPARTMENT FY 2013 TARGETBUREAUS/OFFICES

ACTUAL REMARKSACCOMPLISHMENTS

(1) (2) (3) (4) (5) (6)Performance Indicator 6: Policy recommendations, reports and/or position

papers submitted to the Secretary/ President/ Senate/ House/ Congress aimed inadvancing Philippine Interests in various international organizations, institutions Please note that data in 2012

and/or associations IFG (as of June 2013) includes attended coordinationQuantity: Number of meetings organized and/or participated in by the Department Local- 59 ADB-l ADB-l meetings with other government

funded either through the GAA,the ICFand/ or with the assistance from local or International - 30 PDF-l PDF-l agencies. The 2013 data does

international institutions, excluding hosting/s cancelled or rescheduled due to unforeseen Hosting - 7 APEC-11 APEC- 6not includecoordinationmeetings, onlyofficial event

circumstances (Le. natural calamities, Presidential! Executive decisions, etc.) OECD-l meetings. Also,the 2013 dataASEAN-12 ASEAN-7 already includes the scheduledWB-IMF- 2 hosting for the year.

Quality: Percentage of policy recommendations, reports and/or position paperssubmitted against the number of meetings organized and/or participated in

N/A 90% 100% Please note that the quality andTimeliness: Percentage of policy recommendations, reports and/or position papers timeliness criteria used in 2012 is

submitted on or before set deadlines N/A 90% 100% different from that of 2013Performance Indicator 7: Implementing and monitoring of policies, programs

and initiatives IFGQuantity 1: Number of monitored existing initiatives or programs of the Philippines

and of other countries/ jurisdictions 10 9 on-goingQuantity 2: Number of new commitments, initiatives or programs proposed by the

Department 0 1 on-goingQuality 1: Percentage of reports, position papers, commitments and/ or new

initiatives/ programs produced from the number of initiatives and/ or programs monitored100% 90% on-going

Quality 2: Percentage of positive feedback from stakeholders on the new initiative/program proposed by the Department N/A 90% on-going

Timeliness: Percentage of required actions (Le. reports, position paper, etc.),commitments and/ or new initiatives/ programs to be implemented and/ or submitted bythe Department on or before set deadlines

100% 90% on-going

r -'.: •• -.



DEPARTMENT FY 2012 ACTUAL RESPONSIBLEDEPARTMENT FY 2013

MFOs AND PERFORMANCE INDICATORS DEPARTMENT FV 2013 TARGETBUREAUS/OFFICES


ACCOMPLISHMENTS

(1) (2) (3) (4) (5) (6)

MFO 2: ANTI-CORRUPTION IN PUBLIC FINANCE MANAGEMENT AND EXERCISEOF REGULATORY POWER

2013 BUDGET: P 34,026,720.49

Performance Indicator 1: Number of persons investigated RIPSQuantity:

Quantity iseasilydetermined in1. For lifestyle cases - number of Investigation Authority 72 60 36 (as of June 30,2013)

2. for other cases - number of letter-request for documents initiatingterms of the primary function ofRIPSof investigating and

investigation chargingerring personnel.

Quality: Investigation is exhaustively conducted wherein relevant activities Quality on the other hand, iswere done and documents needed secured difficult aswe need to establish

standardsand criteria tomeasurethe quality of number

Not Applicable Not Applicable of personnelinvestigated.

Timeliness: From the time an Investigation Authority is issued up to the timeSettingof criteria is on-goilng

submission of final reoort of investie:ation Not Applicable Not ApplicablePerformance Indicator 2: Number of persons charged RIPS

Quantity: Number of personnel charged/ penalized for violation of RA3019,RA 6713 and Revised Penal Code over the number of persons investigated Quantity iseasilydetermined in

terms of the primary function ofRIPSof investigating and

31 30 13 (as of June 30, 2013) chargingerring personnel.Quality: Complaints filed with allegations are fully substantiated with

documentary evidence Qualityon the other hand, isdifficult aswe need to establishstandardsand criteria tomeasurethe quality of number

Not Applicable Not Applicable of personnelcharged.Timeliness: From the time Final Investigation Report is submitted up to the

time a comolaint is filed with OMB and/or CSC Not Applicable Not Applicable Settingof criteria is on-goilng

MFO 3: POLICIES, PLANS AND PROGRAMS FOR DOMESTIC FINANCIAL AND CAPITAL MARKET DEVELOPMENT

2013 BUDGET: P 15,396,205.00

Performance Indicator 1: Enabling environment for capital market

development IFGQuantity: Not Applicable 1 1 4 (as of June 2013)Quality: Not ApplicableTimeliness: Not Applicable

•• • ·"0







(1) (2) (3) (4) (5) (6)Performance Indicator 2: Framework on the establishment of Movable

Collateral Registry NCCproject completed as of 7

Quantity: Number of document N/A 1 1 June 2013Quality: Framework app roved/ finalized for implementationTimeliness: end of December 2013

Performance Indicator 3: Implementing guidelines for alternative disputeresolution on Microinsurance NCC

guidelines to be issued byQuantity: Implementing guidelines to be issued N/A 1 end of December 2013Quality: Approved implementing rules and regulationTimeliness: end of December 2013

MFO 4: POLICIES, PLANS AND PROGRAMS FOR PUBLIC SECTOR DEBT MANAGEMENT

2013 BUDGET: P 14,314,600.00

Performance Indicator 1: NG debt % of GDP IFGQuantity: Not Applicable 51.40% 48.57% Data not yet available • Compliance to be

Quality: Not Applicable N/A N/A N/Adetermined once officialfigures will be released

Timeliness: Not Applicable N/A N/A N/A

MFO 5: POLICIES, PLANS AND PROGRAMS FOR GOVERNMENT CORPORATE SECTOR AS WELL AS THE OTHER GOVERNMENT ASSETS

2013 BUDGET: P 15,650,340.00

Performance Indicator 1: Dividend remittance from GOCC CAGQuantity:

P 24.859 B P 5.50 B P 17.64 B Thetarget dividend levelof PS.S(Jan-June 2013) billion for 2013 approximates

Quality: Percentage of dividend collected over target dividend the historicalaverage dividend

100% 321%collectionfor 2002 to 2010

Timeliness: Dividend from GOCCs collected within the prescribed period 100% collection by fourth quarterbeforedividendfrom BangkoSentralng Pilipinas and

of the target year 321% extraordinarycollections

f.· ."....;







(1) (2) (3) (4) (5) (6)Performance Indicator 2: Gross Proceeds from Asset Privatization Privatization Group

Quantity: Gross revenue from the disposition of government assets P 20.05 B P 2.00 B P 0.25 Btarget programmed on

Quality: Maximize value of the assets 80% of the appraised value (as of June 30, 2013)

Timeliness: realizable within the scheduled timeline as scheduledthe last quarter

Performance Indicator 3: Value of costs saved for government from non-mainstream government payment obligation Privatization Group

Quantity: Value of cost save for government P 1.00 B awaiting release of theQuality: No qualitative target possible. Nature of various cost savings effort Executive Order (target

are non standard and not comparable with each other Not Applicable programmed on the last

Timeliness: realizable within the scheduled timeline one year quarter)Performance Indicator 4: Cash and other proceeds received by government

from work out (legal, commercial/litigation/negotiation) Privatization Group

Quantity: Total assets realized for government P 1.16 B P 1.00 B P 0.15 B

Quality: No qualitative target possible. Nature of various work outs are target programmed on the

unique, non standard and not comparable to each other Not Applicable (as of June 30, 2013) last quarter

Timeliness: realizable within the scheduled timeline one yearPerformance Indicator 5: PPP contracts successfully bidded out Privatization Group

Quantity: Revenue for the project US$ 389 million US$ 389 million P 14.80 B

Quality: Target is incomparable Not Applicable (as of June 30, 2013)target progra mmed on the

Timeliness: realizable within the scheduled timeline one yearlast quarter

MFO 6: ADMINISTRATION OF LOCALLY SOURCED AND ODA FUNDS FOR LGUs

2013 BUDGET: P 17,357,700.00

Performance Indicator I: Repayment rate MDFO

Quantity: Percentage of repayment rate 93% 90.00% 98%(as of June 2013)

Quality: Payments made by LGUs are thru issuance of checks and bank

remittances 90% collected

Timeliness: LGUs are paying on or before the due date and within the 30-day

'e:race oerlod on or before the due date

o• .• I'·:




DEPARTMENT FY 2012 ACTUALACTUALMFOs AND PERFORMANCE INDICATORS DEPARTMENT FY 2013 TARGET



(1) (2) (3) (4) (5) (6)

Performance Indicator 2: Number of LGUs which have availed of ODA funds MDFO

Quantity: Number of LGUs which have availed of ODA & SGFfunds 151 301 238(as of June 2013)

Quality: Sub-Projects financed are consistent with the project appraisaldocuments and loan agreement 100% compliant

Timeliness: Fund release within two weeks from submission of requireddocuments 2 weeks

Support to Operations (STO):

2013 BUDGET: P 30,463,900.00

Office of theUndersecretary for RevenueOperations and legal Affairs

Performance Indicator 1: Legal services Group100% documents/ tasks were reviewed/ 100 % documents/ tasks were

Quality: 100% in accordance to existing laws, rules and regulations acted upon reviewed/ acted uponTimeliness: within 30 days from receiet of comelete documents

Formulateandadopt bestpractice ISoptimization and strategicPerformance Indicator 2: Enterprise architecture and process optimization of solutionson ITbusinessprocessre- developmentcatered toIS Solutions 100% accomplished engineering CMIO-IT, MISO different groups

Quality: % of efficiency of the optimized IS Solutions 85% efficient (ROG,PSO,GSO,Budget,etc.)Timeliness: Ensure effective IS optimization within the specified time-frame through document management

within the specified time frame system

Implement anenhancedinfrastructurePerformance Indicator 3: IT governance and infrastructure management plan 100% accomplished managementandsecurityplan CMIO-IT, MISO End-to-endsolutions on OOFIT

Quality: % of ICl solutions dependability 85% dependable infrastructure,network

Timeliness: Ensure effective management and supervision of IT infrastructuremanagementand IT security

and ICl solutions within the soecified time-frame within the specified time frame

CreateeffectiveICTsupport which willPerformance Indicator 4: Implement effective ICT service and deliverables 100% accomplished improve our servicedelivery CMIO-IT, MISO More consistentand efficient IT

Quality: % of ICT service deliverable acceptability 85% acceptable servicemanagement pool for

Timeliness: Ensure effective ICl service deliverables within the specified time- the OOF

frame within the specified time frame

...,• !,. .' .'~'••



DEPARTMENT FY2012 ACTUAL RESPONSIBLEDEPARTMENT FY 2013




(1) (2) (3) (4) (S) (6)

General Administration and Support Services (GASS) '.

2013 BUDGET: P 135,918,144.21

10% improvement over last year'sPerformance Indicator 1: Budget Utilization Rate (MOOE& CO) 88.32% budget utilization CFMO/ Budget DivisionPerformance Indicator 2: Financial statements and all reports and documents CFMO/ Accounting

submitted to COA DivisionQuantity: Reports and documents submitted to COA 100%submitted 100% submitted

10% improvement on theTimeliness: Reports and all documents submitted to COAwithin the allowable 100% submitted within the allowable submission of reports within the

period period required deadline

NOTE: Budget is exclusive of RLlP ond Continuing Appropriations• Indicator is based on annual GDPand annual total NG debt. Data Only available at the end of every year

'''1!!!.'r;:; Prepared by:

r1 ,~~C~'GIL S. BEl TRAN EUTI jlA C. MUTI' GPllI

Ungersecretary Date Chief Administrati~'bfficer Date"1'J~APP'.

~S . I ASecretary Date

0914·'o

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