Officials and employees of the Department are not allowed to receive honoraria as lecturers, resource persons, facilitators and documenters of capacity development activities conducted by the DILG-LG Sector and the Local Government Academy (LGA).

This is according to the recently released Circular No. 2016-01 rationalizing the Department's policy guidelines on the granting of honoraria.

The policy also stipulates that all DILG/ LGA capacity development activities must be covered by an approved activity/training design, which should reflect the budgetary allocation for honoraria of lecturers, resource persons, facilitators and documenters.

The individual rates of honoraria for lecturers, resource persons and facilitators shall be determined based on the following criteria:

• Difficulty and complexity of the subject matter
• Professional qualifications of the lecturers, resource persons, coordinators and facilitators
• Position levels of participants

The formula for the computation of honorarium is Rate/Hour = Monthly Salary Rate multiplied by 0.023, wherein the 0.023 factor was specified under DBM Circular 2007-1. However, if the number of participants is more than 50, the individual rate of honoraria may be proportionately increased based on the number of participants.

For documenters, the rate should not exceed P1,200.00/day for at least 8 hours regardless of the number of participants and the complexity of the subject matter. For less than 8 hours engagements, the honorarium shall be prorated.

The payment of honoraria should be supported with the following documents:

• approved activity/training design
• office order/ invitation letter duly confirmed by the lecturer, resource person, facilitator and documenter
• curriculum vitae
• course syllabus/ program of lectures
• report/ certification of DILG coordinator/ focal person on the accomplishment of the lecturer, resource person, facilitator and documenter
• Daily Time Record (DTR) for facilitators and documenters

• Lecturers, resource persons, facilitators and documenters may be entitled to travel and other incidental expenses during out-of-town capacity development activities.
• All operating units should ensure that the Bureau of Internal Revenue (BIR) taxes are withheld from the honoraria given to the recipients thereof. - Erika Marie Daza, ICRD-PACS