Master in Public Management

MASTER IN PUBLIC MANAGEMENT
FISCAL ORGANIZATION AND BUDGETING
1. What is Fiscal Organization and Budgeting in Public Management?
Careers in public finance, including budget and fiscal management, cover the full
range of financial management of an organization. Budget analysts work with
management to review proposals to ensure that they are complete, fall within legal
parameters, and are accurate. By combining budget proposals from all departments
within an organization, a budget analyst can determine availability of funds, estimate
future financial needs, and compare data from previous years to determine whether the
organization is being fiscally responsible. Such comparisons can help the analyst and
financial manager recommend budget cuts or funding requests.
Financial managers perform similar tasks by supervising employees who create budgets
and prepare reports, statements, and forecasts related to the organization as well as the
industry. While budget analysts may focus primarily on debits and credits, financial
managers must have an understanding of the industry as a whole and be able to read
trends, forecast challenges, and navigate legislation pertaining to the industry.

2. Discuss the fiscal operation and budgeting in the Philippines
Fiscal policy refers to the "measures employed by governments to stabilize the
economy, specifically by manipulating the levels and allocations of taxes and government
expenditures. Fiscal measures are frequently used in tandem with monetary policy to
achieve certain goals. In the Philippines, this is characterized by continuous and
increasing levels of debt and budget deficits, though there have been improvements in the
last few years. The Philippine government’s main source of revenue are taxes, with
some non-tax revenue also being collected. To finance fiscal deficit and debt, the
Philippines relies on both domestic and external sources.
Fiscal policy during the Marcos administration was primarily focused on indirect
tax collection and on government spending on economic services and infrastructure
development. The first Aquino administration inherited a large fiscal deficit from the
previous administration, but managed to reduce fiscal imbalance and improve tax
collection through the introduction of the 1986 Tax Reform Program and the value added
tax. The Ramos administration experienced budget surpluses due to substantial gains
from the massive sale of government assets and strong foreign investment in years and
administrations. The Estrada administration faced a large fiscal deficit due to the decrease
in tax effort and the repayment of the Ramos administration’s debt to contractors and
suppliers. During the Arroyo administration, the Expanded Value Added Tax Law was
enacted, national debt-to-GDP ratio peaked, and underspending on public infrastructure
and other capital expenditures was observed.

3. Explain the Tax Year in the Philippines
When moving to the Philippines, especially if you are going to work or set up a
business there, you will probably have questions regarding the local tax system. Indeed,
as in most countries, you are likely to pay income tax, as well as other types of taxes in
the Philippines. However, tax is deducted under several conditions and at varied rates for
different categories of foreigners. It is best to inquire about these beforehand.
General principles
Expatriates living in the Philippines who are not yet citizens are considered
resident aliens while foreigners who do not live in the Philippines are
considered as non-resident aliens. If you’re already a citizen but you are not
living in the country, you’re a non-resident citizen.
Generally, the following principles apply in terms of individual taxation in

the Philippines:
 citizensliving in the country are taxable on all income derived from sources
within and outside the Philippines;
 non-resident aliens and non-resident citizens are taxable only on their income
within the Philippines; and
 Philippine citizensworking as an overseas contract worker (OFW) is only
taxable from his income within the Philippines.
In terms of businesses:
 domestic corporations (created within the Philippines) are taxable on all income
within and outside the country; and
 foreign corporations, whether engaged or not in trade or business in the
Philippines, is taxable only on income derived from sources within the
country.
Tax rates
Foreign residents are required to pay taxes on their net taxable income at
different rates ranging from 5% to 32% (this is standard for all taxable
individuals). In their case, the employer deducts taxes at the source. Thus,
they do not have to go to the Tax Office.
In short, tax rates in the Philippines vary from 0% to 32% depending on the
amount of income:
 5% - 0 to 10,000 pesos
 P500 10% of the excess over P10,000 - 10,001 to 30,000 pesos
 P2,500 15% of the excess over P30,000 - 30,001 to 70,000 pesos
 P125,000 32% of the excess over P500,000 - more than 500,000 pesos
Most foreigners in the country are classified as resident aliens due to the
duration of their stay and employment period in the Philippines. Hence, as
foreign residents, income received in the country is treated in the same way
as those of Filipino nationals.
Foreign residents, for their part, will pay taxes according to their passive
income from Philippine sources (dividends, interest, royalties, annuities,
wages, real estate profits, etc.).
Non-resident foreigners involved in a trade or business in the Philippines will

also pay income tax at the same rates. Moreover, a final tax is levied at a rate
of 20% on dividends received by non-resident foreigners from companies
within the Philippines.
As regards to non-resident aliens who are not involved in trade or business in

the Philippines, they have to pay taxes at a rate of 25% on gross income
received in the Philippines, unless these are plus-values received from the
sale of shares in a national company or from real estate. In this case, capital
gains taxes will apply.
Finally, foreigners employed by regional head offices of multinational

companies, offshore banking and oil contractors have to pay a 15% tax based
on their gross income.
Other taxes
Value-added tax (VAT) is deducted at a rate of 12% in the Philippines.
Corporate income tax is deducted at a rate of 30% (domestic) or 35%

(foreign) of a company's net income derived within (and without for
domestic) the Philippines. However, preferential rates and exemptions apply.
Preferential rates generally range from 2 % to 20%.
Regional companies offices have to pay a 10% tax.
Property tax varies according to the location. In general, it does not exceed
3% of the estimated value.
Tax on capital income is deducted at a rate of 6% on real estate, 5% on up to

100,000 pesos and 10% for amounts in excess of 100,000 for capital gains
from the sale of shares not traded in the stock exchange. The tax on sale,
barter or exchange of shares in the stock exchange is one-half of 1%.
Inheritance and property tax are deducted at rates ranging from 5% and 20%.
Social security contributions by the employee usually vary from 36.30 to

581.3 pesos in 2018, depending on salary scales.
STRATEGIC PLANNING AND CONTROL IN PUBLIC MANAGEMENT
1. Operationally define strategic management process and strategic management.
The strategic management process means defining the organization’s strategy. It is also defined
as the process by which managers make a choice of a set of strategies for the organization that
will enable it to achieve better performance.
Strategic management is a continuous process that appraises the business and industries in which
the organization is involved; appraises it’s competitors; and fixes goals to meet all the present
and future competitor’s and then reassesses each strategy.
2. What is the difference between strategic planning and strategic management
A strategic planning is an activity, which determines the objectives and considers both internal
and external environment to design, implement, analyze and adjust the strategies, to gain
competitive advantage. Strategic Planning is not exactly same as strategic management, which
implies a stream of decisions and actions taken by the top level managers to achieve
organizational goals. It is nothing but the identification and application of strategies, to improve
their performance level and attain dominance in the industry.
Definition of Strategic Planning
Strategic planning may be understood as the long-term forward-looking activity, performed by
the high-level managers, that focuses on the organization as a whole. It establishes the overall
objectives of the enterprise, frame policies and most importantly, assist in the determination of
the organizational strategy, to meet competition and survive and grow in the market.
In simple terms, strategic planning can be defined as an official consideration of the future
course of action of the enterprise.
Strategic Management is a top management function which is employed to set priorities,
concentrate and channelize resources, reinforce operations, ensuring that the employees are
aligned towards the achievement of the goals of the organization and position the organization
with respect to the changing environment. It ascertains organization’s intent for the next five
years.
Approaches to Strategic Planning
 Top Down Approach: It delineates a centralized approach to strategy formulation, in
which the center determines organization’s vision, mission, objectives, and goals.
 Bottom-up Approach: Autonomous or semi-autonomous units are featured with bottom-
up approach, wherein the corporate centers do not determine the strategic role.
Definition of Strategic Management
By the term strategic management we mean, the process that helps the organization to assess
their internal and external business environment forms strategic vision sets objectives, establish
direction, formulate and implement strategies that are aligned towards the achievement of the
goals of the organization.
Strategic management aims at gaining sustained competitive advantage, so as to supersede
competitors and attain a dominating position in the entire market. Further, it assesses, guide and
adjusts the enterprise, according to the changes in the business environment.

3. State and explain the importance of strategic management
Planning or designing a strategy involves a great deal of risk and resource assessment, ways to counter
the risks, and effective utilization of resources all while trying to achieve a significant purpose. An
organization is generally established with a goal in mind, and this goal defines the purpose for its existence.
All of the work carried out by the organization revolves around this particular goal, and it has to align its
internal resources and external environment in a way that the goal is achieved in rational expected time.
Undoubtedly, since an organization is a big entity with probably a huge underlying investment, strategizing
becomes a necessary factor for successful working internally, as well as to get feasible returns on the expended
money.
Strategic Management on a corporate level normally incorporates preparation for future opportunities,
risks and market trends. This makes way for the firms to analyze, examine and execute administration in a
manner that is most likely to achieve the set aims. As such, strategizing or planning must be covered as the
deciding administration factor.
Strategic Management and the role it plays in the accomplishments of firms has been a subject of
thorough research and study for an extensive period of time now. Strategic Management in an organization
ensures that goals are set, primary issues are outlined, time and resources are pivoted, functioning is
consolidated, internal environment is set towards achieving the objectives, consequences and results are
concurred upon, and the organization remains flexible towards any external changes.
As more and more organizations have started to realize that strategic planning is the fundamental
aspect in successfully assisting them through any sudden contingencies, either internally or externally, they
have started to absorb strategy management starting from the most basic administration levels. In actuality,
strategy management is the essence of an absolute administration plan. For large organizations, with a complex
organizational structure and extreme regimentation, strategizing is embedded at every tier.
Apart from faster and effective decision making, pursuing opportunities and directing work, strategic
management assists with cutting back costs, employee motivation and gratification, counteracting threats or
better, converting these threats into opportunities, predicting probable market trends, and improving overall
performance.
Keeping in mind the long-term benefits to organizations, strategic planning drives them to focus on
the internal environment, through encouraging and setting challenges for employees, helping them achieve
personal as well as organizational objectives. At the same time, it is also ensured that external challenges are
taken care of, adverse situations are tackled and threats are analyzed to turn them into probable opportunities.
4. Enumerate the Benefits and limitations of Strategic Planning
Benefits of strategic planning:
1. It allows organizations to be proactive rather than reactive

A strategic plan allows organizations to foresee their future and to prepare accordingly. Through
strategic planning, companies can anticipate certain unfavourable scenarios before they happen
and take necessary precautions to avoid them. With a strong strategic plan, organizations can be
proactive rather than merely reacting to situations as they arise. Being proactive allows
organizations to keep up with the ever-changing trends in the market and always stay one step
ahead of the competition.
2. It sets up a sense of direction

A strategic plan helps to define the direction in which an organization must travel, and aids
in establishing realistic objectives and goals that are in line with the vision and mission charted
out for it. A strategic plan offers a much-needed foundation from which an organization can
grow, evaluate its success, compensate its employees and establish boundaries for efficient
decision-making.
3. It increases operational efficiency

A strategic plan provides management the roadmap to align the organization’s functional
activities to achieve set goals. It guides management discussions and decision making in
determining resource and budget requirements to accomplish set objectives -- thus increasing
operational efficiency.
4. It helps to increase market share and profitability
Through a dedicated strategic plan, organizations can get valuable insights on market trends,
consumer segments, as well as product and service offerings which may affect their success. An
approach that is targeted and well-strategized to turn all sales and marketing efforts into the best
possible outcomes can help to increase profitability and market share.
5. It can make a business more durable
Business is a tumultuous concept. A business may be booming one year and in debt the next.
With constantly changing industries and world markets, organizations that lack a strong
foundation, focus and foresight will have trouble riding the next wave. According to reports, one
of every three companies that are leaders in their industry might not be there in the next five
years... but the odds are in favour of those that have a strong strategic plan!
Limitations of Strategic Planning
1. Strategic Planning is not a way of making future decisions. There is no way anyone can predict the
future. Strategic Planning provides overall guidance and direction based on what we think will
happen.
2. 2.Strategic Planning is not a blueprint for the future. There are too many changes taking place -
marketplace is changing, customer preferences are changing, new competition, new technologies,
new opportunities, declining financial condition, etc. Strategic Planning is a dynamic process, which is
receptive to change.
3. 3.Strategic Planning cannot resolve critical situations threatening the organization. Strategic Planning
will not get you out of a crisis. The organization should be stable before engaging in
strategic planning
4. .4.Strategic Planning should not replace good intuitive judgements. If an organization is lucky
enough to have good intuitive thinkers, then exercise extreme care before
embarking on formal strategic planning. You do not want to destroy intuitive thinking within
the organization.
5. Strategic Planning will not identify all critical issues related to the organization. Strategic Planning
attempts to identify the m o s t significant issues that will confront the
organization. By focusing on major issues, strategic plans minimize the detail and thereby improve the
chances for successful implementation. Specificg
In addition to limitations, strategic planning can raise new problems for an
organization. Some of the pitfalls associated with strategic planning include:1.Strategic Planning is
difficult. It requires that people think differently. Strategic planning needs to be a creative process
with new ideas. Many people are not well suited for this type of decision making. New relationships
and roles are often necessary within strategic planning. Some people are not comfortable with new
activities and tasks.2.Strategic Planning is time consuming. It requires the involvement of
people, not to mention research time, reallocating resources, changing the organization, etc. All of
this can drain the organization, especially if resources are scarce. 3.Strategic Plans can be bad! Poor
assumptions, overly optimistic projections, and other bad decisions can result in a bad strategic
plan. A bad strategic plan will lead to serious problems for the organization.
LOCAL GOVERNMENT ADMINISTRATION
1. Why is the local government important?
A local government is a form of public administration which, in a majority of
contexts, exists as the lowest tier of administration within a given state. The term is used
to contrast with offices at state level, which are referred to as the central government,
national government, or (where appropriate) federal government and also
to supranational government which deals with governing institutions between states.
Local governments generally act within powers delegated to them by legislation or
directives of the higher level of government. In federal states, local government generally
comprises the third (or sometimes fourth) tier of government, whereas in unitary states,
local government usually occupies the second or third tier of government, often with
greater powers than higher-level administrative divisions.
Local government is important, First, local governments impact our constituents
far more frequently and more positively than either state or federal governments,
and secondly, our citizens can have far more influence at the local level than they ever
will at the state or federal level.
2. Discuss the Local Government Code of 1991
Officially local government in the Philippines, often called local government
units or LGUs, are divided into three levels – provinces and independent cities;
component cities and municipalities; and barangays. In one area, above provinces and
independent cities, is an autonomous region, the Autonomous Region of Muslim
Mindanao. Below barangays in some cities and municipalities are sitios and puroks. All
of these, with the exception of sitios and puroks, elect their

own executives and legislatures. Sitios and puroks are often led by elected barangay
councilors. Provinces and independent cities are organized into national government
regions but those are administrative regions and not separately governed areas with their
own elected governments.
According to the Constitution of the Philippines, the local governments "shall
enjoy local autonomy", and in which the Philippine president exercises "general
supervision". Congress enacted the Local Government Code of the Philippines in 1991 to
"provide for a more responsive and accountable local government structure instituted
through a system of decentralization with effective mechanisms of recall, initiative,
and referendum, allocate among the different local government units their powers,
responsibilities, and resources, and provide for the qualifications, election, appointment
and removal, term, salaries, powers and functions and duties of local officials, and all
other matters relating to the organization and operation of local units.”
3. Briefly discuss the political dynasties in the Philippines.
Political dynasties are also known as Philippine political landscape. They are typically
characterized as families that have established their political or economic dominance in a
province and have coordinated efforts to move on to involvement in national government or
other positions of national political prominence. Political dynasties usually have a strong,
consolidated support base concentrated around the province in which they are dominant.
Members of such dynasties usually do not limit their involvement to strictly political
activities, and have been found participating in business or culture-related activities."
Political dynasties started emerging after the Philippine Revolution when the First Republic
of the Philippines was established. With the decline of Spain's economic power and
international prestige in the 19th century, the expansion of British and American influence
around the world, and the political current of emergent nationalism among the children of
the economically enfranchised bourgeois, the power of the peninsulares', or Spanish-born
aristocracy declined propitiously. Following the defeat of the Spanish in the Spanish–
American War, the surviving members of the Spanish or Spanish-sanctioned landholding
elite and the newly ascendant merchant elite, who were mostly foreign expatriates or
of Chinese origin, formed a de facto aristocracy to replace the power vacuum the Spanish
had left.
Aristocracy survived and prospered under the American colonial regime, and remained a
permanent fixture in Philippine society even following the independence of the Philippines
was finally confirmed following the devastation of the Philippines under the Japanese
occupation of the Philippines during World War II. Over the years, political dynasties
continued to adapt, as newer dynasties emerged to fill power vacuums left behind by the
extinction of older dynasties. The majority of the available positions in Philippine
government are currently held by members of these political dynasties. Notable Philippine
political dynasties include the Aquino, Marcos, Arroyo, Binay, Duterte, and Roxas
families." There has been a lot of debate regarding the effects political dynasties have on the
political and economic status of Philippine society. Despite the negative reaction of the
populace towards political dynasties and the association between dynastic activities and
corruption, it is only prohibited in the members of the youth-oriented Sangguniang
Kabataan.
4. What is local government unit in the Philippines positions and functions?
Role and creation of Barangay
As the basic political unit, the barangay serves as he primary planning and implementing
unit of government policies, plans, programs, project and activities in the community, as as
a forum wherein the collective views of the people may be expressed, crystallized and
considered, and where disputes may be amicably settled.
SECTION 387. Chief Officials and Offices. - (a) There shall be in each Barangay a Punong
Barangay, seven (7) Sangguniang Barangay members, the Sangguniang Kabataan chairman,
a Barangay Secretary, and a Barangay treasurer. (b) There shall also be in every Barangay a
Lupong Tagapamayapa. The Sangguniang Barangay may form community brigades and
create such other positions or offices as may be deemed necessary to carry out the purposes
of the Barangay government in accordance with the needs of public service, subject to the
budgetary limitations on personal services prescribed under Title Five, Book II of this Code.
SECTION 388. Persons in Authority. - For purposes of the Revised Penal Code, the Punong
Barangay, Sangguniang Barangay members, and members of the Lupong Tagapamayapa in
each Barangay shall be deemed as persons in authority in their jurisdictions, while other
Barangay officials and members who may be designated by law or ordinance and charged
with the maintenance of public order, protection and security of life and property, or the
maintenance of a desirable and balanced environment, and any Barangay member who
comes to the aid of persons in authority, shall be deemed agents of persons in authority.
CHAPTER 3 - THE Punong Barangay
SECTION 389. Chief Executive: Powers, Duties, and Functions. - (a) The Punong
Barangay, as the chief executive of the Barangay government, shall exercise such powers
and perform such duties and functions, as provided by this Code and other laws. (b) For
efficient, effective and economical governance, the purpose of which is the general welfare
of the Barangay and its inhabitants pursuant to Section 16 of this Code, the Punong
Barangay shall: (a) Enforce all laws and ordinances which are applicable within the
Barangay; (b) Negotiate, enter into, and sign contracts for and in behalf of the Barangay,
upon authorization of the Sangguniang Barangay; (c) Maintain public order in the Barangay
and, in pursuance thereof, assist the city or municipal mayor and the sanggunian members in
the performance of their duties and functions; (d) Call and preside over the sessions of the
Sangguniang Barangay and the Barangay assembly, and vote only to break a tie; (e) Upon
approval by a majority of all the members of the Sangguniang Barangay, appoint or replace
the Barangay treasurer, the Barangay secretary, and other appointive Barangay officials; (f)
Organize and lead an emergency group whenever the same may be necessary for the
maintenance of peace and order or on occasions of emergency or calamity within the
Barangay; (g) In coordination with the Barangay development council, prepare the annual
executive and supplemental budgets of the Barangay; (h) Approve vouchers relating to the
disbursement of Barangay funds; (i) Enforce laws and regulations relating to pollution
control and protection of the environment; (j) Administer the operation of the Katarungang
PamBarangay in accordance with the provisions of this Code; (k) Exercise general
supervision over the activities of the Sangguniang Kabataan; (l) Ensure the delivery of basic
services as mandated under Section 17 of this Code; (m) Conduct an annual palarong
Barangay which shall feature traditional sports and disciplines included in national and
international games, in coordination with the Department of Education, Culture and Sports;
(n) Promote the general welfare of the Barangay; and (o) Exercise such other powers and
perform such other duties and functions as may be prescribed by law or ordinance. (c) In the
performance of his peace and order functions, the Punong Barangay shall be entitled to
possess and carry the necessary firearm within his territorial jurisdiction, subject to
appropriate rules and regulations.
CHAPTER 4 - The Sangguniang Barangay
SECTION 390. Composition. - The Sangguniang Barangay, the legislative body of the
Barangay, shall be composed of the Punong Barangay as presiding officer, and the seven (7)
regular Sangguniang Barangay members elected at large and Sangguniang Kabataan
chairman, as members.
SECTION 391. Powers, Duties, and Functions. - (a) The Sangguniang Barangay, as the
legislative body of the Barangay, shall: (1) Enact ordinances as may be necessary to
discharge the responsibilities conferred upon it by law or ordinance and to promote the
general welfare of the inhabitants therein; (2) Enact tax and revenue ordinances, subject to
the limitations imposed in this Code; (3) Enact annual and supplemental budgets in
accordance with the provisions of this Code; (4) Provide for the construction and
maintenance of Barangay facilities and other public works projects chargeable to the general
fund of the Barangay or such other funds actually available for the purpose; (5) Submit to
the Sangguniang Panlungsod or Sangguniang Bayan such suggestions or recommendations
as it may see fit for the improvement of the Barangay or for the welfare of the inhabitants
thereof; (6) Assist in the establishment, organization, and promotion of cooperative
enterprises that will improve the economic condition and well-being of the residents; (7)
Regulate the use of multi-purpose halls, multi- purpose pavements, grain or copra dryers,
patios and other post-harvest facilities, Barangay waterworks, Barangay markets, parking
areas or other similar facilities constructed with government funds within the jurisdiction of
the Barangay and charge reasonable fees for the use thereof; (8) Solicit or accept monies,
materials and voluntary labor for specific public works and cooperative enterprises of the
Barangay from residents, land owners, producers and merchants in the Barangay; monies
from grants-in-aid, subsidies, contributions, and revenues made available to the Barangays
from national, provincial, city or municipal funds; and monies from other private agencies
and individuals: Provided, however, That monies or properties donated by private agencies
and individuals for specific purposes shall accrue to the Barangay as trust fund; (9) Solicit
or accept, in any or all the foregoing public works and cooperative enterprises, such
cooperation as is made available by national, provincial, city, or municipal agencies
established by law to render financial, technical, and advisory assistance to Barangays and
to Barangay residents: Provided, however, That in soliciting or accepting such cooperation,
the Sangguniang Barangay need not pledge any sum of money for expenditure in excess of
amounts currently in the Barangay treasury or encumbered for other purposes; (10) Provide
compensation, reasonable allowances or per diems as well as travel expenses for
Sangguniang Barangay members and other Barangay officials, subject to the budgetary
limitations prescribed under Title Five, Book II of this Code: Provided, however, That no
increase in the compensation or honoraria of the Sangguniang Barangay members shall take
effect until after the expiration of the full term of all members of the Sangguniang Barangay
approving such increase; (11) Hold fund-raising activities for Barangay projects without the
need of securing permits from any national or local office or agency. The proceeds from
such activities shall be tax-exempt and shall accrue to the general fund of the Barangay:
Provided, That in the appropriation thereof, the specific purpose for which such fund-raising
activity has been held shall be first satisfied: Provided, further, That no fund-raising
activities shall be held within a period of sixty(60) days immediately preceding and after a
national or local election, recall, referendum, or plebiscite: Provided, finally, That said fund-
raising activities shall comply with national policy standards and regulations on morals,
health, and safety of the persons participating therein. The Sangguniang Barangay, through
the Punong Barangay, shall render a public accounting of the funds raised at the completion
of the project for which the fundraising activity was under- taken; (12) Authorize the
Punong Barangay to enter into contracts in behalf of the Barangay, subject to the provisions
of this Code; (a) Authorize the Barangay treasurer to make direct purchases in an amount
not exceeding One thousand pesos (P1,000.00) at any one time for the ordinary and essential
administrative needs of the Barangay; (b) Prescribe fines in amounts not exceeding One
thousand pesos (P1,000.00) for violation of Barangay ordinances; (c) Provide for the
administrative needs of the Lupong Tagapamayapa and the pangkat ng tagapagkasundo; (d)
Provide for the organization of community brigades, Barangay tanod, or community service
units as may be necessary; (e) Organize regular lectures, programs, or fora on community
problems such as sanitation, nutrition, literacy, and drug abuse, and convene assembli (h)
Adopt measures towards the prevention and eradication of drug abuse, child abuse, and
juvenile delinquency; (i) Initiate the establishment of a Barangay high school, whenever
feasible, in accordance with law; (j) Provide for the establishment of a non-formal education
center in the Barangay whenever feasible, in coordination with the Department of
Education, Culture and Sports,; (k) Provide for the delivery of basic services; and (l)
Exercise such other powers and perform such other duties and functions as may be
prescribed by law or ordinance.

SECTION 392. Other Duties of Sangguniang Barangay Members. - In addition to their
duties as members of the Sangguniang Barangay, Sangguniang Barangay members may: (a)
Assist the Punong Barangay in the discharge of his duties and functions; (b) Act as peace
officers in the maintenance of public order and safety; and (c) Perform such other duties and
functions as the Punong Barangay may delegate.
SECTION 393. Benefits of Barangay Officials. - (a) Barangay officials, including Barangay
tanods and members of the Lupong Tagapamayapa, shall receive honoraria, allowances, and
such other emoluments as may be authorized by law or Barangay, municipal or city
ordinance in accordance with the provisions of this Code, but in no case shall it be less than
One thousand pesos (P=1,000.00) per month for the Punong Barangay and Six hundred
pesos (P=600.00) per month for the Sangguniang Barangay members, Barangay treasurer,
and Barangay secretary: Provided, however, That the annual appropriations for personal
services shall be subject to the budgetary limitations prescribed under Title Five, Book II of
this Code; (b) The Punong Barangay, the Sangguniang Barangay members, the Barangay
treasurer, and the Barangay secretary shall also: (1) Be entitled to Christmas bonus of at
least One thousand pesos (P1,000.00) each, the funds for which shall be taken from the
general fund of the Barangay or from such other funds appropriated by the national
government for the purpose; (2) Be entitled, during their incumbency, to insurance coverage
which shall include, but shall not be limited to temporary and permanent disability, double
indemnity, accident insurance, death and burial benefits, in accordance with Republic Act
Numbered Sixty-nine hundred forty-two (R.A. No. 6942), entitled "An Act Increasing the
Insurance Benefits of Local Government Officials and Providing Funds Therefor"; (3) Be
entitled to free medical care including subsistence, medicines, and medical attendance in
any government hospital or institution: Provided, That such hospital care shall include
surgery or surgical expenses, medicines, X-rays, laboratory fees, and other hospital
expenses; In case of extreme urgency where there is no available government hospital or
institution, the Barangay official concerned may submit himself for immediate medical
attendance to the nearest private clinic, hospital or institution and the expenses not
exceeding Five thousand pesos (P5,000.00) that may be incurred therein shall be chargeable
against the funds of the Barangay concerned; (a) Be exempted during their incumbency
from paying tuition and matriculation fees for their legitimate dependent children attending
state colleges or universities. He may likewise avail of such educational benefits in a state
college or university located within the province or city to which the Barangay belongs; and
(b) Be entitled to appropriate civil service eligibility on the basis of the number of years of
service to the Barangay, pursuant to the rules and regulations issued by the Civil Service
Commission. (c) Elective Barangay officials shall have preference in appointments to any
government position or in any government-owned or -controlled corporations, including
their subsidiaries, after their tenure of office, subject to the requisite qualifications and the
provisions of the immediately preceding paragraph. (d) All duly appointed members of the
Barangay tanod brigades, or their equivalent, which shall number not more than twenty (20)
in each Barangay, shall be granted insurance or other benefits during their incumbency,
chargeable to the Barangay or the city or municipal government to which the Barangay
belongs.
CHAPTER 5 - APPOINTIVE BARANGAY OFFICIALS
SECTION. 394. Barangay secretary: Appointment, Qualifications, Powers and Duties. - (a)
The Barangay secretary shall be appointed by the Punong Barangay with the concurrence of
the majority of all the Sangguniang Barangay members. The appointment of the Barangay
secretary shall not be subject to attestation by the Civil Service Commission. (b) The
Barangay secretary shall be of legal age, a qualified voter and an actual resident of the
Barangay concerned. (c) No person shall be appointed Barangay secretary if he is a
Sangguniang Barangay member, a government employee, or a relative of the Punong
Barangay within the fourth civil degree of consanguinity or affinity. (d) The Barangay
secretary shall: (a) Keep custody of all records of the Sangguniang Barangay and the
Barangay assembly meetings; (b) Prepare and keep the minutes of all meetings of the
Sangguniang Barangay and the Barangay assembly; (c) Prepare a list of members of the
Barangay assembly, and have the same posted in conspicuous places within the Barangay;
(d) Assist in the preparation of all necessary forms for the conduct of Barangay elections,
initiatives, referenda or plebiscites, in coordination with the Comelec; (e) Assist the
municipal civil registrar in the registration of births, deaths, and marriages; (f) Keep an
updated record of all inhabitants of the Barangay containing the following items of
information: name, address, place and date of birth, sex, civil status, citizenship, occupation,
and such other items of information as may be prescribed by law or ordinances; (g) Submit a
report on the actual number of Barangay residents as often as may be required by the
Sangguniang Barangay; and (h) Exercise such other powers and perform such other duties
and functions as may be prescribed by law or ordinance.
SECTION 395. Barangay Treasurer: Appointment, Qualifications, Powers and Duties. - (a)
The Barangay treasurer shall be appointed by the Punong Barangay with the concurrence of
the majority of all the Sangguniang Barangay members. The appointment of the Barangay
treasurer shall not be subject to attestation by the Civil Service Commission. (b) The
Barangay treasurer shall be of legal age, a qualified voter, and an actual resident of the
Barangay concerned. (c) No person shall be appointed Barangay treasurer if he is a
Sangguniang Barangay member, a government employee, or a relative of the Punong
Barangay within the fourth civil degree of consanguinity or affinity. (d) The Barangay
treasurer shall be bonded in accordance with existing laws in an amount to be determined by
the Sangguniang Barangay but not exceeding Ten thousand pesos (P=10,000.00), premiums
for which shall be paid by the Barangay. (e) The Barangay treasurer shall: (a) Keep custody
of Barangay funds and properties; (b) Collect and issue official receipts for taxes, fees,
contributions, monies, materials, and all other resources accruing to the Barangay treasury
and deposit the same in the account of the Barangay as provided under Title Five, Book II of
this Code; (c) Disburse funds in accordance with the financial procedures provided in this
Code; (d) Submit to the Punong Barangay a statement covering the actual and estimates of
income and expenditures for the preceding and ensuing calendar years, respectively, subject
to the provisions of Title Five, Book II of this Code; (e) Render a written accounting report
of all Barangay funds and property under his custody at the end of each calendar year, and
ensure that such report shall be made available to the members of the Barangay assembly
and other government agencies concerned; (f) Certify as to the availability of funds
whenever necessary; (g) Plan and attend to the rural postal circuit within his jurisdiction;
and (h) Exercise such other powers and perform such other duties and functions as may be
prescribed by law or ordinance.
SECTION 396. Other Appointive Officials. - The qualifications, duties, and functions of all
other Barangay officials appointed by the Punong Barangay shall be governed by the
provisions of this Code and other laws or by Barangay ordinances.

PUBLIC MANAGEMENT AND PUBLIC POLICY
1. Define Public Management and Public Policy
The study of public policy and management addresses two subjects that are often treated
separately academically, but which in practice are closely inter-related: the process
of developing and implementing public policy on the one hand, and the delivery of public
services on the other.
For practitioners working in a public service field - whether through a governmental, voluntary
or private sector organisation - this relationship between policy-making and management is
crucial. Policy-making shapes what organisations and individuals seek to achieve in tackling
public needs and problems, but it is through management and leadership skills that these policy
intentions are realised. Moreover, the experience gained from delivering services on the ground
should be a vital component of good policy-making.
Public policy and management has become increasingly complex, fuelled by:
 The impact of austerity, in compounding the social and economic problems which are at the
heart of public policy-making, while at the same time reducing the resources available to tackle
them.
 The effects of globalisation, which mean that international, national and local problems are
intertwined to an increasing extent, with implications especially for governments.
 The potential but also the challenges of digital technology for re-shaping relationships between
governments and their citizens.
 Changing organisational boundaries, with collaboration across sectors – public, private, non-
governmental and civil society – becoming increasingly important.
These challenges have huge implications for public managers and the skills that they need, and
reinforce the inter-connectedness of policy-making and management. A key skill - perhaps the
key skill - is the capacity to learn and to develop professionally.
Public management to mean performing certain tasks related to policy implementation in
publicly supported programs. By public management researchers, we mean primarily academics
teaching in public management programs.

Public Policy is primarily within the field of Political Science. It would include a very
comprehensive analysis involving many variables and academic disciplines. However, it is
not taught in that manner. You also must compromise on your values when you are a
politician. The question of unethical behavior and greed by man enters into almost every
aspect of decision making related to Public Policy. The key value system is the definition of
Public Interest. However, many use their public office to enhance their own greed and
power. Public Policy making is very difficult to remain honest when you have to decide how
far will I go before I decide to jump ship.
2. The following has a connection with public policy making. Discuss comprehensively
a. Recognizing the problem
b. Agenda Setting
c. Formulating the Policy
d. Adopting the Policy
e. Implementing the Policy
f. Evaluating the Policy
RECOGNIZING THE PROBLEM
Our starting point is to note how and why certain issues or conditions become recognized as
problems which warrant attention from policy makers. Given that policy makers will invariably
be faced with any number of demands for action to tackle particular issues at any one time, we
need to understand, right from the outset, how and why only a few of those are likely to be
deemed as problematic, and thereby prompt the development of policies to solve or ameliorate
them.
AGENDA SETTING
Agenda setting and formulation are the first two stages of public policy. A public policy is a set
of actions and decisions that governments take to solve a problem. Four stages are followed by
all public policies.
The first step is to put the public problem on the agenda and try to solve it. The purpose of the
agenda-setting phase is to specify what the state's problem is and why it should intervene.
The second step is the formulation of public policy or programming policy, which will answer
the question of what is the solution envisaged, what is the legitimate solution, what is the
acceptable solution for the policy.
The analysis of agenda setting will try to explain why the problems addressed by public policies
are constructed. Without forgetting that it is very difficult to initiate a new public policy, since
the construction of these problems does not automatically ensure that they have access to the
agenda.
FORMULATING THE POLICY
Public policy formulation is the exclusive domain of the elected representatives of the county;
however it is implemented by the state apparatus which formulates strategies to implement it.
Consequently policy is distinct from the strategy in the sense that while the policy is fairly general
in nature indicating what is to be done and why, the strategy outlines the exact measures to be
taken for realizing the goals and objectives set out by the policy. Policy formulation and
implementation is not a random act of an organization, rather it is a deliberate action taken by a
competent authority which initiated the action and is approved by the public representatives,
usually the minister in charge of a ministry or the cabinet.

Although it is not a piece of legislation approved by the parliament in the form of an act of
parliament, it has the sanctity of its own and can be used as a reference for dispute resolution in
the court of law. In some cases the policy itself or parts of the document, which is in essence a
value judgment of the regime in power, could be converted into an act of parliament.
ADOPTING THE POLICY
Adopting new policies and changing or repealing existing policies is the Board’s
responsibility. Policy will be adopted and amended or repealed only by the affirmative vote of a
majority of the Board members. Such action will be scheduled on the agenda of a regular or
special meeting.
Proposed policies, policy changes or repeal of existing policies will be presented in writing for
consideration by the Board. The actual process varies significantly from district to district.
Reference Board policy BFC - Adoption and Revision of Policies for district specifics. The
following is an example of what this process may look like.
To permit time for studying all new policies or amendments to policies and to provide an
opportunity for interested parties to react, proposed policies or amendments will be
presented as a Board agenda item in the following sequence:
 First reading of a proposed policy (or policies): This is an information item and no action
is required by the Board. A first reading announces that a new policy, a revision of an
existing policy or consideration to rescind a policy, is being considered by the
Board. Comments, questions, concerns and recommended edits should be forwarded to
the superintendent for consideration prior to the meeting in which the policy is
recommended for a second reading and/or adoption. If a Board member wishes to discuss
a proposed policy or administrative regulation listed as an information item, the policy
must be moved to the agenda for discussion with a consensus or a majority vote of the
Board. Any organization which represents employees of the district shall be furnished a
copy of personnel policies and revisions as they are made.
 Second reading/Adoption of a proposed policy (or policies): This is an action by the Board
and may be placed on the consent agenda. Any revisions to a policy from the first reading
will not require the policy go through an additional reading, except as the Board
determines that the revision(s) need(s) further study and an additional reading would be
advantageous.
When, in the best interest of the district, immediate adoption of a proposed policy is necessary,
the Board may adopt such policy at the first meeting in which it is presented. There is no
statutory requirement for a first reading, but it is best practice.
Policies and amendments adopted by the Board will be attached to, and made a part of, the
minutes of the meeting at which they are adopted and also will be included in the district’s board
policy manual.
IMPLEMENTING THE POLICY
Implementing Public Policy is designed to equip policymakers around the world with
both the skills to analyze policies, as well as the field-tested tools and tactics to successfully
implement them. The program is new, innovative, and practical. It builds on the traditional
executive education program experience through a seven month engagement that blends online,
on campus and applied action learning.

Implementation, putting laws into action and making them real--not just words on a piece of
paper--is a key stage in the policy process. It is also one of the less obvious to most citizens. If good
ideas do not get implemented well, the ultimate result of a policy may be failure
PROCEDURES ON IMPLEMENTING PUBLIC POLICY
Public Policy Statements
 The National Office shall have primary responsibility for implementing each resolution
in the manner specified in the approved document.
 The full text of all proposed resolutions (approved and unapproved) shall be included in
the minutes of the Legislative Assembly meeting in which they were discussed along
with the outcomes of votes for adoption. The full public policy platform shall be
published on the association’s website.
 The Executive Director shall report annually to the Legislative Assembly on efforts to
implement resolutions currently a part of the Public Policy Platform.
 The Executive Director shall report annually to the Resolutions Committee, indicating
recommended changes in resolutions that are a part of the Public Policy Platform given
changes in the external environment over time. Based on this report and other
information it may choose to collect, the Resolutions Committee shall annually report
which resolutions the Legislative Assembly should reconsider. Members may contact
the Executive Director and/or the Resolutions Committee with specific suggestions for
revision/deletion of existing public policy resolutions. NCA will develop an archiving
procedure so that items that are removed from the public policy platform or are revised
over time will be kept for historical value.
Ethical Statements
with the outcomes of votes for adoption. The full ethical statements platform shall be
published on the association’s website.
recommended changes in resolutions that are a part of the Ethical Statements Platform
given changes in the external environment over time. Based on this report and other
information it may choose to collect, the Resolutions Committee shall annually report
which resolutions the Legislative Assembly should reconsider. Members may contact
the Executive Director and/or the Resolutions Committee with specific suggestions for
revision/deletion of existing ethical statements resolutions. NCA will develop an
archiving procedure so that items that are removed from the ethical statements platform
or are revised over time will be kept for historical value.
Academic/Professional Statements
 The National Office shall have primary responsibility for implementing each resolution
in the manner specified in the approved document.
with the outcomes of votes for adoption. The full academic/professional statements
platform shall be published on the association’s website.
 The Executive Director shall report annually to the Legislative Assembly on efforts to
implement resolutions currently a part of the Academic/Professional Statements
Platform.
recommended changes in resolutions that are a part of the Academic/Professional
Statements Platform given changes in the external environment over time. Based on
this report and other information it may choose to collect, the Resolutions Committee
shall annually report which resolutions the Legislative Assembly should reconsider.
Members may contact the Executive Director and/or the Resolutions Committee with
specific suggestions for revision/deletion of existing academic/professional statements.
NCA will develop an archiving procedure so that items that are removed from the
academic/professional statements platform or are revised over time will be kept for
historical value.
EVALUATING THE POLICY
Policy evaluation applies evaluation principles and methods to examine the content,
implementation or impact of a policy. Evaluation is the activity through which we develop
an understanding of the merit, worth, and utility of a policy.
Developing and implementing policy strategies is important in addressing injury and
violence prevention at the population level. Although policy has been used effectively in
some areas of injury and violence prevention, 3 Step by Step – Evaluating Violence and
Injury Prevention Policies policy strategies in some areas lack a sufficient evidence base.
Policy evaluation, like all evaluation, can serve important purposes along the entire chain
of the policy process, including1 : Evaluation Within the Policy Process It is important to
understand how policy evaluation fits into the larger policy process. Understanding this
context provides an increased understanding of why policy evaluation is critical to

advancing the field of policy. Although there are many theories regarding the policy
process and mechanisms of policy change, the policy change process is often
conceptualized in several key stages. 2 Evaluation is an integral part of each step in the
policy process. Although these steps are laid out in a row, in reality, the steps are circular
in nature. The three main types of evaluation, each focus on a different phase of the policy
process 5 : policy content evaluation, policy implementation evaluation, and policy impact
evaluation.ƒ Evaluating the development of a policy helps to understand the context,
content, and implementation. ƒ The implementation of a policy is a critical component in
understanding its effectiveness. Evaluation of policy implementation can provide important
information about the barriers to and facilitators of implementation and a comparison
between different components or intensities of implementation. Within injury prevention,
the intended impact may be a reduction in injuries or severity of injuries. However, it is
important to evaluate short-term and intermediate outcomes as well. The type of evaluation
selected depends on many factors, and often more than one type of evaluation will be
needed. Each type of evaluation can provide valuable information for the planning and
interpretation of the other types of evaluation (content, implementation, and impact) in
addition to uncovering unintentional consequences. However, it is critical for each
evaluation to be focused so the most appropriate design and methodology is selected.

ACCOUNTABILITY AND PUBLIC ETHICS
1. The Importance of Ethics in Public Administration
Ethics are the rules that define moral conduct according to the ideology of a specific
group. Moreover, ethics in public administration are important for good business conduct based
on the needs of a specific town, state or country.
Ethics provide accountability between the public and the administration. Adhering to a
code of ethics ensures that the public receives what it needs in a fair manner. It also gives the
administration guidelines for integrity in their operations. That integrity, in turn, helps foster the
trust of the community. By creating this atmosphere of trust, the administration helps the public
understand that they are working with their best interests in mind.
Additionally, a code of ethics creates standards of professionalism that co-workers in the
public sector can expect from each other — the public can also expect the same from their
leaders. With a strong code of ethics in public administration, leaders have the guidelines they
need to carry out their tasks and inspire their employees and committees to enforce laws in a
professional and equitable manner.
Another positive outcome of good ethics in public administration is timely and
informative communication with the community. This kind of transparency builds trust and
prevents or minimizes the potential issues that can arise when information is divulged from
outside sources. If there is something of consequence that the public needs to know about, it’s
better for it to come directly from the leaders and administration. Communication also keeps all
parties involved so that they can all work toward a common goal. Good communication ensures
that the community can engage their leaders on important issues.

An ethics course in an online MPA program can help students understand the values of a
code of ethics, and it can instruct them in ethical decision making. Coursework can also help
students identify instances when they may face ethical dilemmas and give them the tools to act
ethically. More importantly, coursework can give students a framework for their own integrity
and commitment to ethics in public administration. As such, when a student faces a real-life
ethical dilemma in the public sector, he or she will already know how to act immediately and
professionally rather than losing time to misdirected, reactionary efforts that may violate a code
of ethics.
When it comes to the public sector, strong ethics are paramount. Students who have
studied ethics in an online MPA program are well-informed and ready to face the challenges of
working within a code of ethics. They know how to maximize their efforts as part of a team and
also how to serve as leaders when the need arises to further the goals they share with their
communities.
2. The Core Values in Public Management
Core values is a broad phrase to describe the standards by which we characterize a
person, profession, or organization. Throughout the course of brainstorming and analyzing my
professional experience, I have settled on a set of five values that are most important in public
administration. In order to achieve success at a personal and organizational level in the public
sector, these values must be practiced on a daily basis.
To practice transparency in public administration is to ensure citizens the availability of
information which is deemed public. This should be an organizational goal, and is to be taken
into account when conducting all public business regardless of one’s job title. If the goal of an
organization is to serve the citizens to the best of their ability, then avoiding or failing to achieve
transparency would cause significant damage to the relationship between them and the people
they are aiming to serve.
Accountability is to adhere to a standard of professionalism in the workplace.
Additionally, it means to understand that our professional activities are being funded by the
citizens of this country. As such, public employees are held responsible by citizens for upholding
the mission of their organization. Accountability is an important aspect of the functionality of
any organization public or private. Essentially, it reminds individuals that while they are
employed by a professional organization they will be held liable for their actions.
Each public administrator is asked to adhere to a code of ethics. In order to function
properly as an organization, the administrator must be held to a high degree of ethical standards.
Specifically, ethics calls for administrators to display integrity, and be mindful of laws and
regulations. Furthermore, this must be accomplished in order to successfully practice and
promote transparency of government. Unfortunately, the importance of ethics in government is
usually shown when public officials violate laws or regulations. Because of these instances, we
are constantly reminded of the importance of ethics in public administration.
Professionalism is an important core value when considering the prestigious nature of our
positions in the field of public administration. In essence, administrators are hired to be
visionaries, in addition to being stewards of public funds and information. To be professional is
to understand the importance of our jobs in the public sector, to have respect for ourselves and
the organizations that we represent, and to act accordingly. Each individual is to deal with issues,
whether positive or negative, in a mild and straightforward manner whenever possible. Without
professionalism in public administration, the overall perception of our work and our
organizations would undoubtedly falter.

Finally, there are few organizations in the public sector that are able to flourish without
proper leadership. Practicing leadership is setting an example of professionalism for staff
members and possessing the motivation to achieve organizational goals. In doing so, leaders
must have the ability to recognize the talents of individuals and allow those talents to be utilized
for the betterment of the organization. Admittedly, leadership can become a balancing act
between becoming an active team member and taking charge of overall operations. As a leader,
it is of utmost importance to stay connected with staff members, but to act in a managerial role
when called upon.
3. Cite 5 examples of ethical issues in the government sector
For a citizenry to retain its trust in government, it must have confidence that those in public
service are at all times acting in the best interest of the public. As stewards of the public trust,
government leaders and employees have a fiduciary responsibility to act in a manner that is fair
and unbiased, that is loyal to the public by putting public interest before personal gain, and that
fulfills duties of competency, integrity, accountability, and transparency. In fulfilling these
duties, public officials will encounter predictable ethical dilemmas which arise out of their role
as public servants. These include:
Dilemmas Involving Fairness

What matters potentially influence your ability to work in the public interest and represent
all constituents equally and fairly?
Are you favoring family, friends, or neighbors over another petitioner?
Are you favoring a campaign contributor over another constituent?
Can you hire friends or family?
Can you give unpaid internships to friends or family?
Can you appoint friends or family to commissions?
Are you disfavoring a constituent who supported an opponent?
Is your vote biased against a proposal of a colleague who worked against your election?
Is your vote biased in favor of a proposal of a colleague who has promised to vote your way on
another matter?
Are you favoring the agenda of your party over a policy you believe to be good for the
community?
Are you giving all of your constituents equal access?
Are you allowing all parties the right to be heard at public meetings?
What is a fair process for bidders on city contracts?
What process is fair in labor negotiations with public employees?
Dilemmas Involving Conflicts between Personal Interests and the Public's Interest
Do you have personal interests that conflict with your duty of loyalty to the public you have
been elected to serve?
Are there outside or future employment considerations that conflict with your public duty?
Are there conflicts between your duty to your family that may affect your decision making?
Is the pursuit of personal financial gains taking precedent over good governance?
Is the interest in furthering personal, community, or political relationships conflicting with your
public duties?
Do you use the indicia of your office for personal gain?
Do you use public resources for personal or political purposes?
How do you deal with conflicting public duties inherent in serving both as a council member and
as a member of a commission, agency, board, or district?
Can you use confidential information learned in office for purposes outside of official business?
Do you recuse yourself from participating in decisions involving parties with whom you have a
relationship or subjects in which you have an interest?
Have you resigned from organizations in which membership may give rise to future conflicts?
Do you avoid the appearance of an improper conflict even if you personally believe you can act
in an unbiased manner?
Dilemmas Involving the Faithful Execution of your Official Duties

Can you competently fulfill the responsibilities of your office?
Do you diligently attend all meetings to the best of your abilities?
Do you regularly participate in the decision-making process, except when you have a conflict
which prohibits your participation?
Have you made yourself knowledgeable on all issues before you?
Do you always exercise your independent judgment?
Is it appropriate to ignore staff recommendations and substitute your own judgment?
Can you personally investigate issues?
When, and how, can you seek outside advice or counsel on an issue?
Is it proper to introduce sponsored legislation?
Do your constituents deserve a public explanation from you on all votes you have cast or
decisions you have made?
Is it ethical to delay a decision or obfuscate an opinion because of timing in an election cycle?
Were you elected to use your best judgment?
Were you elected to represent the views of the majority of your constituents?
Were you elected to represent the views of those who voted for you?
Do you follow the edicts of your party even if they conflict with your personal views?
Is it permissible to introduce legislation solely to create a record for your campaign?
Is your first commitment to consider the needs of your community, district, city, state, or nation?
Should you remain independent when joining a voting bloc may be more conducive to achieving
your policy goals?
Should you ever exchange promises to vote for another's proposed legislation in return for their
promise to vote for yours?
What are your obligations to subsequently follow the rule of the majority when you argued for an
opposite result?
Are you respectful of staff roles, responsibilities, and time?
Should you be a whistle blower even if means potentially derailing a policy objective you are
pursuing?
When you speak with the press do you distinguish between official representations and personal
views?
Dilemmas Involving Acting with Integrity

Do you conduct yourself honestly and with the integrity expected from public officials?
Are you truthful in all your dealings with colleagues, constituents, and the press?
Are you willing to speak truth to power?
Are you truthful in all political campaign communications?
Should you use an opponent's voting record out of context?
Should you employ innuendo and inference when discussing a political or governmental
opponent?
Do you have the strengths of your convictions and can you withstand pressure to influence your
independent judgment?
Can you resist temptation to take advantage of your position for personal gain?
To what extent can you accept gifts?
To what extent can you allow gifts to family members and others associated with you?
Is the offer of college admission or a grant of an honorary degree to someone close to you
considered a gift if you are engaging in matters that effect that educational institution?
If your family member is offered a job by someone with official business before you, is that
considered a gift to you?
To what extent are contributions to a charity you favor considered gifts to you?
Does it make a difference if you know that a quid pro quo is expected in return for an otherwise
legally acceptable gift?
Even if a gift is legally permitted and does not in fact compromise you, should you accept it if it
creates the appearance of impropriety?
Can you solicit preferential treatment for yourself or those close to you?
Can you use political contributions for personal purposes?
Should you refuse gifts or political contributions near the close of the legislative session when
most legislative decisions are made?
How do you deal with a campaign contributor who is subsequently pushing a specific agenda?
How do you deal with labor negotiations when you have accepted contributions from a public
sector union?
Can you enter into a romantic relationship with a colleague or a member of your staff?
Can you enter into a romantic relationship with someone who has business before your
governing body?
Can you enter into a romantic relationship with a member of the opposition?
Must you time negative campaign communications so that your opponent has time to respond?
Is developing political IOUs a necessary evil to accomplish your goals?
Does your conduct conform to generally accepted principles of civility toward constituents,
elected colleagues, and staff?
Dilemmas Involving Accountability

To maintain the public trust do you act in a manner that is transparent and is accountable
to your constituents?
Do you comply with all public record laws?
Do you keep proper financial records?
What communications are you required to keep?
Do you frequently inform the citizenry of what is happening in your legislative body or agency?
Are you responsive to press inquiries?
Are conversations about public business on your private email or personal social media page part
of the public record?
Do you have an ethical duty to admit to wrong doing even if you do not have a legal duty to
implicate yourself?
Do you comport with all required open meeting laws?
Can you meet unofficially with union members outside of the collective bargaining process?
Under what circumstances can you meet or communicate with developers?
Under what circumstances can you meet with contractors bidding on public projects?
Are closed Facebook groups where you are friends with other official decision makers
considered meetings?
Are sequential emails to individual decision makers considered meetings?
Are comments posted on your personal, campaign, or government blog considered a meeting?
Do you need to make your personal calendar available to the public?
Are conferences attended by you and your colleagues considered meetings?
Are public ceremonial events considered meetings?
Are you allowed to meet socially with colleagues?
4. What is Republic Act No. 671? Explain briefly
REPUBLIC ACT NO. 671

REPUBLIC ACT NO. 671 - AN ACT TO AMEND REPUBLIC ACT NUMBERED FOUR
HUNDRED ONE ENTITLED "AN ACT TO CONDONE ALL UNPAID INTEREST
ACCRUING FROM JANUARY FIRST, NINETEEN HUNDRED AND FORTY-TWO TO
DECEMBER THIRTY-FIRST, NINETEEN HUNDRED AND FORTY-FIVE ON ALL
OBLIGATIONS OUTSTANDING ON DECEMBER EIGHT, NINETEEN HUNDRED
AND FORTY-ONE, AND TO APPLY PAYMENTS OF INTEREST PAID AFTER
FEBRUARY TWENTY-EIGHT, NINETEEN HUNDRED AND FORTY-FIVE, TO THE
PRINCIPAL OBLIGATION IF STILL OUTSTANDING IN CERTAIN CASES"
Section 1. Section one of Republic Act Numbered Four hundred one is hereby amended to read
as follows:
"Section 1. Declaration of policy. – Rehabilitation of those who have suffered the ravages of war
constitutes a prime concern of the Government. In order to afford opportunities to debtors of the
Government or Government owned or controlled corporations to rehabilitate themselves and to
enable them to pay their prewar obligations under terms and conditions fair and just to them, it is
the declared policy of the State that the condonation of interests contemplated herein be
extended."
Sec. 2. Section two of the Republic Act Numbered Four hundred one is hereby amended to read
as follows:
"Sec. 2. All unpaid interest in favor of the Government or Government owned or controlled
corporations accruing from the first day of January, nineteen hundred and forty-two to thirty-first
day of December, nineteen hundred and forty-five, on all debts and obligations outstanding on
the eighth day of December, nineteen hundred and forty-one, shall not be demandable and are
hereby condoned in the following cases:
"(a) When the debtor was unable to pay an obligation which became due and demandable, or
interest which should have been paid during the said period because of the refusal of the latter to
accept payment or because of the failure of the creditors to open business during the said period.
"(b) When the debtor was unable to pay on obligation which became due and demandable or
interests which should have been paid, during the said period because he was prevented from
doing so by reason of his activity in the resistance movement against the enemy or his
imprisonment, arrest or detention by the said enemy resulting in his inability to freely pursue his
normal work.
"(c) When the debtor was unable to pay an obligation which became due and demandable or
interest which should have been paid during the said period because of penury caused by the
ravages of the war, financial restriction imposed by whatever authority in connection with the
prosecution by the enemy of the war, or loss of his ordinary sources of income or control over
them as a result thereof.
"(d) When the debtor was unable to pay an obligation which became due and demandable, or the
interest which should have been paid during the said period because the assets of the creditor
were under the control of the enemy and/or administered through the so-called Enemy Alien
Property Custodian or other enemy instrumentality, and the debtor paid the interests to it in the
belief that such payment was valid and effective payment to the creditor or because of fear that
failure to comply with the demand would lead to reprisals on his person or property.
"If the debtor, however, makes voluntary payment of the entire pre-war unpaid principal
obligation on or before December thirty-one, nineteen hundred and fifty-two, the interests on
such principal obligation corresponding from January one, nineteen hundred and forty-six, to the
date of payment are likewise hereby condoned."
Sec. 3. Section three of Republic Act Numbered Four hundred one is hereby amended to read as
follows:
"Sec. 3. All interests paid on debts or obligations outstanding on the eighth day of December,
nineteen hundred and forty-one corresponding to the period from the first day of January,
nineteen hundred and forty-two to the thirty-first day of December, nineteen hundred and forty-
five, by the debtors mentioned in section one hereof shall be applied in payment of the principal
obligation if the same is still outstanding and if the payment is made from or after February
twenty-eight, nineteen hundred and forty-five to the date of the effectivity of this Act."
Sec. 4. A new section, to be denominated as section 3-A, is hereby inserted after section three of
Republic Act Numbered Four hundred one, to read as follows:
"Sec. 3-A. If any section of this Act, or part thereof, shall be held invalid, the remainder of the
section, or of this Act shall not be affected thereby."
Sec. 5. This Act shall take effect fifteen days after its publication in the Official Gazette.
5. Comprehensively discuss the following

a. Political Accountability
b. Good Governance
c. Public Office is a Public Trust
Political Accountability
Political accountability refers to the responsibility or obligation of government officials to act in
the best interests of society or face consequences. Public officials should be held responsible for
their actions. Legal accountability concerns the mechanisms by which public officials can be
held liable for actions that go against established rules and principles. Accountability is an
unequal relationship between accounting and accountable parties in which, on the other hand, the
accountable party is obliged to give an account of something to the accounting party and, on the
other hand, the accounting party exercises oversight the accountable party.
In principle, legislative bodies are accountable to people and provide oversight to the executive.
In parliamentary systems, the government relies on the support, which gives parliament the
power to hold the government accountable. People elect representatives to legislative bodies by
casting a vote in favour of their candidate of choice at the centre and Legislative Assemblies in
states, with independent elections to each.

Good Governance
The concept of "governance" is not new. It is as old as human civilization. Simply put
"governance" means: the process of decision-making and the process by which decisions are
implemented (or not implemented). Governance can be used in several contexts such as
corporate governance, international governance, national governance and local governance.
Since governance is the process of decision making and the process by which decisions are
implemented, an analysis of governance focuses on the formal and informal actors involved in
decision-making and implementing the decisions made and the formal and informal structures
that have been set in place to arrive at and implement the decision. Government is one of the
actors in governance.
Good governance has 8 major characteristics. It is participatory, consensus oriented, accountable,
transparent, responsive, effective and efficient, equitable and inclusive and follows the rule of
law. It assures that corruption is minimized, the views of minorities are taken into account and
that the voices of the most vulnerable in society are heard in decision-making. It is also
responsive to the present and future needs of society.
Participation Participation by both men and women is a key cornerstone of good governance.
Participation could be either direct or through legitimate intermediate institutions or
representatives. It is important to point out that representative democracy does not necessarily
mean that the concerns of the most vulnerable in society would be taken into consideration in
decision making. Participation needs to be informed and organized. This means freedom of
association and expression on the one hand and an organized civil society on the other hand.
Rule of law Good governance requires fair legal frameworks that are enforced impartially. It also
requires full protection of human rights, particularly those of minorities. Impartial enforcement
of laws requires an independent judiciary and an impartial and incorruptible police force.
Transparency Transparency means that decisions taken and their enforcement are done in a
manner that follows rules and regulations. It also means that information is freely available and
directly accessible to those who will be affected by such decisions and their enforcement. It also
means that enough information is provided and that it is provided in easily understandable forms
and media. Responsiveness Good governance requires that institutions and processes try to serve
all stakeholders within a reasonable timeframe. Figure 2: Characteristics of good governance
Consensus oriented There are several actors and as many view points in a given society. Good
governance requires mediation of the different interests in society to reach a broad consensus in
society on what is in the best interest of the whole community and how this can be achieved. It
also requires a broad and long-term perspective on what is needed for sustainable human
development and how to achieve the goals of such development. This can only result from an
understanding of the historical, cultural and social contexts of a given society or community.
Equity and inclusiveness A society’s well-being depends on ensuring that all its members feel
that they have a stake in it and do not feel excluded from the mainstream of society. This
requires all groups, but particularly the most vulnerable, have opportunities to improve or
maintain their well-being. Effectiveness and efficiency Good governance means that processes
and institutions produce results that meet the needs of society while making the best use of
resources at their disposal. The concept of efficiency in the context of good governance also
covers the sustainable use of natural resources and the protection of the environment.
Accountability Accountability is a key requirement of good governance. Not only governmental
institutions but also the private sector and civil society organizations must be accountable to the
public and to their institutional stakeholders. Who is accountable to whom varies depending on
whether decisions or actions taken are internal or external to an organization or institution. In
general an organization or an institution is accountable to those who will be affected by its
decisions or actions. Accountability cannot be enforced without transparency and the rule of law.
It should be clear that good governance is an ideal which is difficult to achieve in its totality.
Very few countries and societies have come close to achieving good governance in its totality.
However, to ensure sustainable human development, actions must be taken to work towards this
ideal with the aim of making it a reality.
“Public Office is a Public Trust”
Public office is a public trust – uses ‘public trust’ as a special kind of trust, involving obligations
not necessarily the same as those that arise with private trusts. It is a trust given by the people to
the government officials. The importance of the public trust metaphor diminished over time with
the rise of specific mechanisms for oversight and accountability, including statutory regulation of
the public service, parliamentary scrutiny of official action, the political accountability of
ministers and the employment arrangements of officials. However a loss of faith in these
mechanisms in the late twentieth century was, as Justice Finn has observed, ‘one of the principal
stimuli to renewed interest in “the public trust” and its implications both for officials and for our
system of government itself. The public trust doctrine requires a public officer to advance the
public interest, as opposed to personal interests. This raises the further question of how the
public interest might be determined, or if it is possible to say with any precision what it might
be. Public fiduciary duties depend for their content on the circumstances in which power is to be
exercised. The obligations cast on members of Parliament and officers of the Executive
Government are many and varied and the law takes cognisance of the realities of political life,
but asserts and, in interpreting statutes, assumes that the public interest is the paramount
consideration in the exercise of all public powers. The many and varied demands made upon
Parliamentarians – by constituents, by party, by lobbyists, by family and by friends – all call for
a response.

Master in Public Management

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MASTER IN PUBLIC MANAGEMENT

FISCAL ORGANIZATION AND BUDGETING

1. What is Fiscal Organization and Budgeting in Public Management?

range of financial management of an organization. Budget analysts work with

within an organization, a budget analyst can determine availability of funds, estimate

financial manager recommend budget cuts or funding requests.

trends, forecast challenges, and navigate legislation pertaining to the industry.

Fiscal policy refers to the "measures employed by governments to stabilize the

achieve certain goals. In the Philippines, this is characterized by continuous and

Philippines relies on both domestic and external sources.

tax collection and on government spending on economic services and infrastructure

enacted, national debt-to-GDP ratio peaked, and underspending on public infrastructure

and other capital expenditures was observed.

different categories of foreigners. It is best to inquire about these beforehand.

Generally, the following principles apply in terms of individual taxation in

Non-resident foreigners involved in a trade or business in the Philippines will

As regards to non-resident aliens who are not involved in trade or business in

Finally, foreigners employed by regional head offices of multinational

Value-added tax (VAT) is deducted at a rate of 12% in the Philippines.

Corporate income tax is deducted at a rate of 30% (domestic) or 35%

Regional companies offices have to pay a 10% tax.

Tax on capital income is deducted at a rate of 6% on real estate, 5% on up to

Social security contributions by the employee usually vary from 36.30 to

1. Operationally define strategic management process and strategic management.

will enable it to achieve better performance.

and future competitor’s and then reassesses each strategy.

2. What is the difference between strategic planning and strategic management

their performance level and attain dominance in the industry.

Definition of Strategic Planning

Strategic planning may be understood as the long-term forward-looking activity, performed by

course of action of the enterprise.

Strategic Management is a top management function which is employed to set priorities,

Approaches to Strategic Planning

 Top Down Approach: It delineates a centralized approach to strategy formulation, in

 Bottom-up Approach: Autonomous or semi-autonomous units are featured with bottom-

Definition of Strategic Management

goals of the organization.

Strategic management aims at gaining sustained competitive advantage, so as to supersede

adjusts the enterprise, according to the changes in the business environment.

4. Enumerate the Benefits and limitations of Strategic Planning

Benefits of strategic planning:

1. It allows organizations to be proactive rather than reactive

ahead of the competition.

2. It sets up a sense of direction

3. It increases operational efficiency

4. It helps to increase market share and profitability

possible outcomes can help to increase profitability and market share.

5. It can make a business more durable

Limitations of Strategic Planning

attempts to identify the m o s t significant issues that will confront the

chances for successful implementation. Specificg

In addition to limitations, strategic planning can raise new problems for an

activities and tasks.2.Strategic Planning is time consuming. It requires the involvement of

1. Why is the local government important?

A local government is a form of public administration which, in a majority of

national government, or (where appropriate) federal government and also

to supranational government which deals with governing institutions between states.

Local governments generally act within powers delegated to them by legislation or

greater powers than higher-level administrative divisions.

Local government is important, First, local governments impact our constituents

will at the state or federal level.

2. Discuss the Local Government Code of 1991

Officially local government in the Philippines, often called local government

independent cities, is an autonomous region, the Autonomous Region of Muslim