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Step Up Consulting Services was contracted by the Louis Berger Group, Inc. to draft the guidelines n Provincial Road Asset Valuation based on inputs from the Department of Public Works and Highways, the Department of Interior and Local Government, and Institute of Public Works Engineering Australia.
Road asset accounting is a problematic practice in the Philippines. The most recent pronouncement in road asset accounting was the New Government Accounting Systems (NGAS) promulgated in 2001 through COA Circular 2001-005. While the NGAS, through the NGAS Manual, prescribes the rules in accounting for road assets, the corresponding effect on financial statements is severe when the time the road assets are completed. Road assets on construction are debited to a Construction in Progress account but this is eventually closed to Government Equity account upon road asset completion. As a result, road assets are no longer valued in the financial statements but are only disclosed as Public Infrastructure in the Notes to Financial Statements.
This accounting treatment has several effects. Road assets are no longer treated as assets but expenses, theoretically, as the values are closed against the equity account. Correspondingly, monitoring these assets become virtually impossible because they are not considered as part of the fixed assets inventory, and thus, are not provided with depreciation. While road condition of the province has improved because of the rehabilitation, the provincial LGU’s value (represented by its equity account) decreased because the assets are technically charged against the equity account. Under normal circumstances, this could not have been possible. Asset acquisitions should have increased the net value of a local government unit.
This engagement is critical to ensure that road assets are valued in financial statements of local government units.
PROCESS Bohol, Inc., commissioned Step Up Consulting to train its community leaders in Ubay, Bohol the basics of financial management. The training, attended by more than 30 community leaders, was intended to assist the organizations manage their enterprises better and prepare them for eventual phase-out of PROCESS support.
Step Up has more than 10 years of conducting community-based trainings with different audiences – farmers, women micro-entrepreneurs, non-profit leaders, and local government leaders. It uses participatory approaches in conducting its capacity building programs and makes use of “games” in order to “teach concepts”. As one of the women leaders in this training remarked – “It is the first time that I understood complex financial management concepts in an easy, phased way”.
In the training, Step Up taught the community leaders the basics of enterprise management, how credit management is critical to business operations, and the different steps in ensuring that business decisions can be made based on available financial data.
Managing consultant of Step Up Consulting Services joins the panel of four speakers conducting a tutorial on Open Government and Open Data at the International Conference on E-Democracy and E-Government. The conference was held at the Universidad de Las Americas in Quito, Ecuador, last 8-10 April, 2015.
Michael Canares spoke about Open Government and Open Data in Asia and joined Sandra Elena and German Stalker of the Centro de Implementación de Políticas Públicas para la Equidad y el Crecimiento (Argentina) , Francois Van Schalkwyk of African Minds (South Africa), and Carlos Jimenez (Spain), founder of the IEEE e-government initiative.
Step Up Consulting was contracted by the Bohol United Sectors Working for the Advancement of Community Concerns (BUSWACC) to conduct a risk management training for its assisted entrepreneurs and entrepreneur groups last 28-29 November 2014. The training was conducted at the FCB Foundation Training in Tagbilaran City and was attended by more than 20 participants coming from different organizations and from different parts of Bohol.
Risk management is one of the key expertise of Step Up’s financial management division. As a process to ensure achievement of company objectives, risk management is about the identification and evaluation of company risks with the intention of avoiding these risks or managing them to minimize impact. In recent years, risk management is at the core of management function and has been used also in ensuring better internal audit and internal control.
The training was conducted by Arlen Salgados-Canares, Step Up’s lead consultant for financial services.
Step Up Consulting was contracted by the Provincial Roads Management Facility to conduct mentoring activities for the Provincial Internal Audit Office (PIAO) of Misamis Occidental on audit communications and audit recommendations monitoring from August to October 2014. The highlights of the engagement were the conduct of mentoring workshops on the two topics.
The mentoring activity was intended to enable participants to understand the importance of monitoring and tracking internal audit recommendations; learn how to establish an effective internal audit monitoring system; and know the importance of communication and writing skills in providing effective and persuasive management advise. As part of the outputs of the mentoring process, the PIAO was able to draft an Audit Recommendations Monitoring process, and a draft Audit Communications Plan.
Step Up was greatly appreciated by the participants for the topics they learned and for the process the mentors used in conducting the mentoring activity. The participants rated the Step Up 9.33 out of 10. The Step Up team was composed of Alvin Luis Acuzar, Jean Celeste Paredes, and managing consultant Michael Canares.
Step Up was commissioned by Woord en Daad to conduct the Most Significant Change (MSC) Training for its partners in the Philippines and Bangladesh. The training was conducted at the CCT Tagaytay Retreat and Training Center last 24-26 September 2014 and was participated in by 9 participants from the Philippines, 4 from Bangladesh, and 1 from the Netherlands, a representative of the commissioning organization.
Woord & Daad is an international development organization, established in the Netherlands, working in 20 countries with 29 partner organizations. A number of its partner organizations is interested in increasing capacity on learning through participatory methodologies. For this training, Woord en Daad chose Most Significant Change as the method to be implemented by two of its partners in the Philippines and one partner from Bangladesh.
MSC involves the collection of significant change (SC) stories emanating from the field level, and the systematic selection of the most significant of these stories by panels of designated stakeholders or staff. It intends to capture project outcomes, and in some cases, impact without having to use project or program indicators.
The participants were very impressed with the results of the training. The post-training evaluation of participants showed that Step Up scored very high in training facilitation, logistics, planning, and design. The main trainer was Michael Canares and Step Up handled all training logistical arrangements, from the design of training bags to the choice of training materials. Step Up will also provide post-training support to the organizations as they conduct their pilot implementation of MSC in their respective organizations.
The Bol-anon United Sectors Working for the Advancement of Community Concerns (BUSWACC) contracted Step Up Consulting to conduct a series of financial management training for its member organizations, assisted cooperatives, individual entrepreneurs, and people’s associations . The training on Basic Financial Management was conducted last 27-28 August 2014 at the FCB Foundation training room.
The training is the first of a series of training activities on financial management sponsored by BUSWACC. Ms. Arlen Canares, training specialist on financial management of Step Up was the resource person for the activity.
The participants appreciated the learning sessions that focused on the importance of recording, financial analysis, cash management, and internal control. The workshop employed a variety of training methodologies that enabled the participants not only to learn the concepts but also try specific skills on their own. Financial management training is one of the core expertise of the firm.