ACCOUNTING UNIT OF THE PHILIPPINE NATIONAL POLICE, PERSONNEL ACCOUNTING AND MONITORING SYSTEM 

Human Resource is the most important asset of an organization. It plays the
most important role in the company’s profitability, effectiveness and efficiency of service
to its clients.

The Philippine National Police (PNP) is comprised of One Hundred Forty –Six
Thousand Two Hundred Twelve (146, 212) police personnel (as of September 2012)
that provides public safety and crime prevention services to every citizenry of the
country. In the performance of its duties and responsibilities, the high number of
policemen in the streets doing police service has a good impact in the prevention or
deterrence of crime as highlighted in the Police Visibility Program of the PNP. However,
it is faced with the issue on the presence of “15-30” cops and the “ghost cops” were
millions of pesos in monthly salary are being lost from this scheme which could have
been better used to recruit additional police personnel to beef up personnel strength in
the stations and improve anti-criminality activities of the PNP.
The Personnel Holding and Accounting Unit of the PNP was established as a
functional unit of the DPRM. Aimed to be a highly effective and efficient personnel
accounting and monitoring office of the PNP to address the issue on the presence of
“15-30” cops and “ghost cops” and the problem that goes along with it.
The need to strengthen and develop PHAU into an efficient and effective unit
highly capable of accounting and monitoring personnel under its jurisdiction is essential.
However, proper evaluation has to be conducted to truly understand the current
situation or level of its capability as a unit.
The study aims to assess the organizational capability of the Personnel Holding
and Accounting Unit: Basis for Accounting and Monitoring System. Specifically, it aims
to understand the assessment of the organizational capability of the PHAU in the
accounting and monitoring of PNP personnel in terms of human resource
competencies, organizational set-up, system and processes and material resource; the
assessment of the problems encountered that affect the organizational capability of
PHAU in the accounting and monitoring of PNP personnel as to: human resource
competencies, organizational set-up, system and process and material resource; the
measures that can be proposed to addressed the problems encountered that affect the
organizational capability of PHAU in the accounting and monitoring of PNP personnel
relative to aforementioned variables. Identify if there is significant difference in the
assessment of the respondents on the organizational capability of PHAU in the
accounting and monitoring of PNP personnel, the problems encountered and the
corresponding measures in relation to the variables and the action plan to be proposed
for the study.
The descriptive method of research for this particular study, questionnaires and
interviews were used to gather data that supplemented and validated each other and
determined the facts and data about the level of organizational capability of PHAU. The
study has three primary groups of respondents: the Police Commissioned Officers,
Police Non-Commissioned Officers and PHAU Personnel at Camp Crame, Quezon City
selected thru random sampling. A total of 330 personnel from both the PCO and PNCO
group were selected and 14 personnel from the PHAU group.
The statistical tools used un the study were percentage technique, weighted
mean, five point Likert Scale and F-test. Likewise, interview was conducted to the three
representatives from the three groups of the study where supplemental data were
gathered.
Based on the findings the conclusion were drawn: The respondents are satisfied
with the services provided by the PHAU. However, its full potential as an efficient

accounting and monitoring unit cannot be realized with the lack of corresponding
training, equipment and good working environment for the personnel, financial support
and effective leader and manager; Majority of the problems encountered was
categorized as “moderately serious”. It mainly focused its concern on the need to
maintain an updated database of detailed personnel. Considered as center in all
personnel services being delivered by the PHAU, problem in the updating of database
of detailed personnel can impact on the kind of personnel services being provided to its
clientele; financial support was identified as the most common option of measure to
address the problem. However, a good leadership and management intervention can be
best utilized to balance and maximize the available resources depending on the kind of
situation the unit evolves; There is a significant difference in the assessment of the
three groups of respondents regarding this study that can be attributed to the different
level of awareness of each group on the various concerns of PHAU as a unit. Different
experiences, different needs, as well as levels of awareness and roles that each
respondent play affect their assessment on this particular study.
From the conclusions drawn, the following are commended: Provide Training for
PHAU personnel to equip them with the right skills to perform the job. Courses on Basic
Human Resource Management and Basic or Advance Computer Operation Course
shall be provided; propose the PHAU Annual Program/Activity-Based Budgeting to be
submitted to top management for inclusion in the next fiscal year budget programming
and allocation; Strictly implement the PNP selection and screening process in the
placement of personnel to PNP positions or posts; Develop PHAU database for admin
holding and detailed personnel in coordination with the Information Technology
Management Service (ITMS) who will design the program according the need of PHAU
and train PHAU personnel who will handle the database system; Modify PHAU
personnel service process and procedures based on the new database system and
disseminate guidelines and information for the awareness of all concerned; Designate
personnel as Chief of PHAU based on competencies and qualifications required for the
job as mandated in the PNP Selection and Promotion Program; Propose the PHAU
Annual Program/Activity-Based Budgeting to be submitted to top management for
inclusion in the next fiscal year budget programming and allocation; Design orientation
program on the vision, mission and purpose and services of PHAU to be conducted to
all personnel newly assigned with it; and Design feedback mechanism system that will
promote improvement of services and address issues, problems or concerns of all
personnel assigned under PHAU.