1. CURRICULUM VITAE
Proposed role in the project: Public Financial Management (PFM) Expert
Category:
1. Family name: Gastardo
2. First names: Crisanto Jr. Bernal
3. Date of birth: January 9, 1976
4. Nationality: Filipino
5. Civil status: Single
6. Education:
Institution
[Date from – Date to]
Degree(s) or Diploma(s) obtained:
Saint Paul University Surigao, Surigao City, 1993 - 1997 BS Accountancy
Saint Paul University Surigao, Surigao City, 1999 - 2003 Masters in Business Administration
JP Sioson General Hospital & Colleges, Inc., Bago
Bantay, Quezon City, 2003 - 2008
BS Nursing
7. Language skills: Indicate competence on a scale of 1 to 5 (1 - excellent; 5 - basic)
Language Reading Speaking Writing
English 1 2 2
Filipino 1 1 1
8. Membership of professional bodies: Philippine Institute of Certified Public Accountants,
1997 to present; Philippine Nurses Association, 2008 to present
9. Other skills: Computer literacy, e.g. spreadsheets and accounting systems; Analytical thinking,
planning; Accuracy and Attention to details; Organization and prioritization skills; Problem analysis,
use of judgment and ability to solve problems efficiently; Project management skills; Training and
facilitation skills.
10. Present position: Cost Consultant, KC Subprojects Cost Study, Kapitbisig Laban sa
Kahirapan– Comprehensive and Integrated Delivery of Social Services (KaLaHi-CIDSS) Project,
funded by Millennium Challenge Corporation, AARC-WYG, Quezon City, Philippines
11. Years within the firm: 1 year and 2 months
12. Key qualifications:
a) Public Financial Management Consultant, Strengthening the Public Financial Management
System in Department of Education (Phase III) Project, funded by Australian Government –
Department of Foreign Affairs and Trade’s, Philippine-Australia Public Financial Management
Program (PFMP)
Supported the Government Integrated Financial Management Information System
(GIFMIS) Adviser and the Business Process/Internal Control Adviser in undertaking their
tasks and delivering identified milestone reports and outputs, primarily on data integrity.
Facilitated the establishment of task force team to manage and resolve reconciliations
and data cleansing for take-on, mentoring Department of Education (DepED)
counterparts from Accounting Division, Budget Division, and Lower Level Operating
Offices’ budget and accounting offices, in order to build sustainability for full rollout of
GIFMIS.

2. Assisted DepED in producing user documentation, primarily the DepEd specific PFM and
Accounting Manuals.
b) Public Financial Management - National Consultant, Strengthening the Public Financial
Management System in Department of Education (Phase II) Project, funded by Australian
Government – Department of Foreign Affairs and Trade’s PFMP
Provided technical assistance to Financial Management Services of the DepED in the
implementation of Government of the Philippines’ public financial reforms, such as the
Unified Account Code Structure (UACS) and the Treasury Single Account (TSA).
Assisted in readying DepED for the implementation of the GIFMIS which the department
as the pilot national government agency.
Conducted series of trainings, both Training of Trainers and Orientation Training-
Workshops for all department Finance Staffs, about the financial management reforms:
UACS and TSA.
c) Junior National Expert, Health Sector Reform Project, Department of Health &
Department of Budget and Management, funded by European Union-Delegation to the
Philippines
Assisted in the development of the Public Finance Management Assessment Tool
(PFMAT) for Local Government Units (LGU), based on the experiences of EC Technical
Assistance for the Health Sector Policy Support Programme (HSPSP) compared with
PEFA and other Philippine specific measurement instruments relevant to PFM.
Conducted consultations and peer reviews with oversight agencies such as Department
of Budget and Management (DBM), Commission on Audit (COA), Department of Finance
(DOF), and Department of Interior and Local Government (DILG), and Provincial LGUs’
reference group representing different areas of technical expertise in PFM at various
levels (central, regional, and local) to test and revise the drafted tool.
d) Financial and Accounting Specialist, Philippine Water Revolving Fund Support Program
funded by USAID
Introduced PFM reform to LGUs, the application of the ring-fencing approach to its water
utilities, and strengthen LGU capacity to establish water utility as sustainable economic
enterprise.
Conducted various training-workshops on ring-fencing of cooperative-managed and LGU-
run water utilities as well as mentoring and coaching the selected water utilities, making
sure the correctness of the assumptions, attributions and allocations of reconstructed
books of accounts, consistent with the national and local government accounting systems
and relevant regulations and laws on public accounting.
Developed guidelines, such as the Guide to Ring-fencing for Multipurpose Cooperatives
with Water Services and the Guide to Establishing LGU-run Water Utilities as Economic
Enterprise, and contributed in the development of the Strategic Business Planning for
Local Government-run Water Utilities for use of the Resource Learning Institutes, LGUs
and Cooperatives to ensure sustainability of the ring-fencing system.
Assisted in the institutionalization of the ring-fencing system as public financial
management reform initiative through coordination with the Cooperative Development
Authority (CDA) and DILG to issue Department Memorandum Circulars.
e) Municipal Accountant, Local Government of San Francisco (Anao-aon), Surigao del Norte,
Practiced Internal Control and Audit, emphasizing the quality disbursements concept-
consciousness before certifying the availability of budgetary allotment and properly
charge expenditures/obligations of the LGU, and managing strictly the cash advances of
local government officials and employees.
Practiced Local Government Accounting in reviewing the accuracy, completeness, and
legality of supporting documents to vouch every qualified claim for payment.

3. Practiced Financial Accounting, preparing financial reports and submitting them all
concerned offices, such as Commission on Audit and Department of Budget and
Management, on time.
Practiced good Financial Management, employing segregation of duties among
accounting staff to facilitate fast and satisfactory performances without need of close
supervision.
Provided professional assistance to executive and legislative officials in understanding
financial information very relevant to their decision making for LGU’s economic
development.
13. Specific experience in the region:
Country Date from – Date to
Philippines November 1997 - present

4. 14. Professional experience:
Date from –
Date to
Location Company Position Description
March– May
2015
Quezon City,
Philippines
AARC-WYG Cost Consultant KC Subprojects Cost Study, Kapitbisig Laban sa Kahirapan– Comprehensive and Integrated Delivery of
Social Services (KaLaHi-CIDSS) Project, funded by Millennium Challenge Corporation
 Led in computing the fully-loaded cost of each subproject. Developed methodology for comparing fully-
loaded costs across different time period, code and analyze the results.
September –
December
2015
Quezon City,
Philippines
Department of
Agriculture
Resource
Person
Simplified Financial Management Training for I-REAP Proponent Groups of the Philippine Rural
Development Project
 Designed training modules and training program, prepared materials such as lectures, slide
presentations and sample exercises. Conducted training-workshops Proponent groups (i.e. Farmers’
and Fishermen’s cooperatives or associations for areas in Luzon, Visayas and Mindanao.
July 2014-
September
2015
Pasig City,
Philippines
Coffey
International
Development
Public Financial
Management
Consultant
Strengthening the Public Financial Management System in Department of Education (Phase III) Project,
funded by Australian Government – Department of Foreign Affairs and Trade’s, Philippine-Australia Public
Financial Management Program (PFMP)
 Supported the GIFMIS Adviser in mentoring counterparts from Central Offices’ Accounting and Budget
divisions, Regional and Division offices budget and accounting offices, in order to build sustainability for
full rollout of GIFMIS, facilitating the compilation of Master Table and other data, supporting DepEd
counterparts in doing systems testing, including producing business test case scenarios and test scripts
 Supported the Business Process/Internal Control Adviser in establishing a task force team to manage
and resolve reconciliations and data cleansing for take-on
 Assisted DepED in producing user documentation, primarily the DepEd specific PFM and Accounting
Manuals.
February –
June 2015
Makati City,
Philippines
AECOM
International
Development
Ring-fencing and
Business
Planning
Specialist
Water Security for Resilient Economic Growth and Stability (BeSecure Project), funded by USAID
 Prepared training design and conducted training-of-trainors on Ring-fencing and Business Planning of
LGU-run water utilities specifically for the members of DILG’s Regional Water and Sanitation (WATSAN)
Hubs in the Provinces of Iloilo, Misamis Oriental and Leyte.
 Designed training modules and training program, prepared materials such as lectures, powerpoint
presentations and sample exercises and conducted trainings on Ring-fencing and Business Planning of
LGU-run water utilities in Iloilo City for Visayas LGUs and in Cagayan de Oro City for Mindanao LGUs.
 Provided mentoring assistance on ring-fencing and business planning to LGUs Ajuy, Iloilo, Julita, Leyte,
and Manticao, Misamis Oriental in the preparation of Ring-fencing water utility accounts, Financial
Management guidelines and Business Plans.
December
2014 –
January 2015
Quezon City,
Philippines
Orient Integrated
Development
Consultants, Inc.
Resource
Person
Ring-fencing Training of the Department of Interior and Local Government, Management of Accredited
Technical Service Providers under ESWIF Project Phase 2
 Designed training modules and training program, prepared materials such as lectures, powerpoint
presentations and sample exercises and conducted trainings on Ring-fencing and Business Planning of
LGU-run water utilities in Subic Bay, Zambales for Luzon LGUs and in Pagadian City for ARMM LGUs.
 Provided technical assistance in strategic planning and pre-feasibility studies for small water utilities:
San Pascual Metro Water Service Cooperative, Calumpang Multipurpose Cooperative, and MacArthur
Waterworks System and Services.

5. Date from –
Date to
Location Company Position Description
July 2013-May
2014
Pasig City,
Philippines
AARC, Limited
(Ireland)
Public Financial
Management
National
Consultant
Strengthening the Public Financial Management System in Department of Education (Phase II) Project,
funded by Australian Government – Department of Foreign Affairs and Trade’s Philippine-Australia Public
Financial Management Program (PFMP)
 Provided technical assistance to Financial Management Services of DepED in the implementation of
Government of the Philippines’ public financial reforms, such as the Unified Account Code Structure
(UACS) and the Treasury Single Account (TSA) and conducted a series of trainings, both Training of
Trainers and Orientation Training-Workshops for all Finance Staffs related to these reforms.
 Assisted in readying DepED for the implementation of the Government Integrated Financial
Management Information System (GIFMIS).
October
2012 – March
2013
Pasig City,
Philippines
Development
Alternatives, Inc.
Accounting and
Financial
Specialist
Philippine Water Revolving Fund Support Program funded by USAID
 Conducted series of mentoring activities in selected pilots, both Multipurpose Cooperatives and Local
Government Units, towards the adoption of ring-fencing system of water utility accounts.
 Developed guidelines, such as the Guide to Ring-fencing for Multipurpose Cooperatives with Water
Services and the Guide to Establishing LGU-run Water Utilities as Economic Enterprise, and contributed
in the development of the Strategic Business Planning for Local Government-run Water Utilities for use
of the Resource Learning Institutes, LGUs and Cooperatives to ensure sustainability of the ring-fencing
system.
 Acted as Resource Person in various Training of Trainers for Local Resource Institutes and Orientation
Training-Workshops for LGU Finance personnel and for Polytechnic University of the Philippines’
College of Cooperative students.
July 2011 –
June 2013
Quezon City,
Philippines
Department of
Social Welfare
and
Development
(DSWD)
Community
Financial Analyst
Kapitbisig Laban sa Kahirapan– Comprehensive and Integrated Delivery of Social Services (KaLaHi-
CIDSS) Project
 Supervised and monitored community project’s financial management and internal control systems,
through conduct of Financial Management Assessments at Regional, Municipal, and Community levels,
to safeguard project resources and to ensure the legality, validity, propriety, and accuracy of all financial
transactions.
 Acted as Resource Person in various Community Financial Management workshops and trainings, and
Project Financial Management Periodic Conferences.
July 2010-
September
2010
Manila City,
Philippines
Health Futures
Foundation, Inc.
Junior National
Expert
Health Sector Policy Support Programme funded by European Union-Delegation to the Philippines
 Assisted in the development of the Public Finance Management Assessment Tool (PFMAT) for Local
Government Units (LGU), based on the experiences of EC Technical Assistance for the Health Sector
Policy Support Programme (HSPSP) compared with PEFA and other Philippine specific measurement
instruments relevant to PFM.
 Conducted consultations with Provincial LGUs’ reference group representing different areas of technical
expertise in PFM to test the drafted tool.
 Conducted peer reviews with oversight agencies such as Department of Budget and Management
(DBM), Commission on Audit (COA), Department of Finance (DOF), and Department of Interior and
Local Government (DILG) at various levels (central, regional, and local) to revise the drafted tool.

6. Date from –
Date to
Location Company Position Description
July 2009–
June 2011
Pasig City,
Philippines
Development
Alternatives, Inc.
Accounting and
Financial Analyst
Philippine Water Revolving Fund Support Program funded by USAID
 Introduced PFM reform to LGUs, the application of the ring-fencing approach to its water utilities, and
strengthen LGU capacity to establish water utility as sustainable economic enterprise.
 Conducted various training-workshops on ring-fencing of cooperative-managed and LGU-run water
utilities as well as mentoring and coaching the selected water utilities, making sure the correctness of the
assumptions, attributions and allocations of reconstructed books of accounts, consistent with the
national and local government accounting systems and relevant regulations and laws on public
accounting.
 Assisted in the institutionalization of the ring-fencing system as public financial management reform
initiative through coordination with the Cooperative Development Authority (CDA) and DILG to issue
Department Memorandum Circulars.
August 2008-
August 2009
Quezon City,
Philippines
Oriental
Consultants Co.,
Ltd.
Senior Finance
Officer
Infrastructures for Rural Productivity Enhancement Sector Project (InfRES) funded by Asian Development
Bank
 Conducted financial monitoring on compliance of InfRES partner-LGUs on the prescribed financial
management system of the project, as well as, the administrative and financial policies of the DOF-
Municipal Development Fund Office (MDFO), Department of Agriculture, and COA.
 Coordinated with the DOF-MDFO Accountants in the processing of disbursements, from review to
endorsement of LGUs requests, for the approved subprojects and reporting requirements related to
liquidation of cash advances.
 Conducted financial review and reconciliation through series of LGU visits and provided technical
assistance to LGUs in the preparation of standard financial reports and liquidation reports.
 Prepared and managed database on Project Releases, Disbursements and account closure of
completed and fully paid subprojects, and issued financial status reports of subprojects to project
management from time to time.
October 2003-
June 2008
Quezon City,
Philippines
Department of
Agrarian Reform
(DAR)
MDF Accountant Agrarian Reform Communities Project funded by Asian Development Bank
 Conducted financial monitoring on compliance of partner-LGUs on the subproject agreement, project
operations manual, most particularly the financial management guidelines on separate books of
accounts, as well as, the administrative and financial policies of the DOF-MDFO, DAR, and COA.
 Coordinated with the DOF-MDFO Accountants in the processing of disbursements, from review to
endorsement of LGUs requests, for the approved subprojects and reporting requirements related to
liquidation of cash advances.
 Conducted financial review and reconciliation through series of LGU visits and provided technical
assistance to LGUs in the preparation of standard financial reports and liquidation reports.
 Prepared and managed database on Project Releases, Disbursements and account closure of
completed and fully paid subprojects, and issued financial status reports of subprojects to project
management from time to time.
 Acted as resource speaker in the various training and orientation seminars for the finance personnel of
LGUs.

7. Date from –
Date to
Location Company Position Description
January 2003-
October 2003
Manila City,
Philippines
Department of
Finance
Financial Analyst Community-Based Resource Management Project (CBRMP) funded by the World Bank
 Assisted in the preparation of audit checklist, developed the CBRMP audit system, and conducted series
of subproject financial assessments or field audits within the CBRMP-covered LGUs.
 Developed the Simplified Financial Management System Manual for Peoples’ Organization and refined
the CBRMP Financial Management Handbook; conducted the various training-workshops related thereto
for all Regional Finance Staff and partner-LGUs’ Municipal Accountants, Municipal Treasurers and
Community Organizers.
 Reviewed and analyzed the Work and Financial Plans, Detailed Implementation Plans, Requests for
Releases and other Project’s financial reports and prepared the Annual Consolidated Financial Report of
the Project for submission to the Commission on Audit..
January 2001-
December
2002
Surigao del
Norte,
Philippines
Local
Government of
San Francisco
(Anao-aon)
Municipal
Accountant
Local Government Accounting
 Practiced Internal Control and Audit, emphasizing the quality disbursements concept-consciousness
before certifying the availability of budgetary allotment and properly charge expenditures/obligations of
the LGU, and managing strictly the cash advances of local government officials and employees.
 Practiced Local Government Accounting in reviewing the accuracy, completeness, and legality of
supporting documents to vouch every qualified claim for payment.
 Practiced Financial Accounting, preparing financial reports and submitting them all concerned offices,
such as Commission on Audit and Department of Budget and Management, on time.
 Practiced good Financial Management, employing segregation of duties among accounting staff to
facilitate fast and satisfactory performances without need of close supervision.
 Provided professional assistance to executive and legislative officials in understanding financial
information very relevant to their decision making for LGU’s economic development.
November
1997-
December
2000
Surigao City,
Philippines
Saint Paul
University
Surigao
College
Instructor
Financial Management and Accounting
 Conducted classes religiously, employing strategic methodologies.
 Prepared well-constructed teaching modules and modular assessments.
 Helped in the formation of students by serving as thesis adviser/reader-editor/panelist, particularly in
financial and management aspects of their research works.
 Participated in the community extension projects of the accountancy department.

8. 15. Other relevant information:
a) Publications:
1) Simple Bookkeeping for People’s Organizations (co-writer); unpublished but used by
POs of CBRMP, 2003
2) CBRMP Financial Management Manual for LGUs (co-writer); unpublished but used by
LGUs of CBRMP, 2003
3) Guide to Ring-fencing for Multipurpose Cooperatives with Water Services (writer);
published by DAI and USAID and used by PUP-College of Cooperative, 2010
4) Public Financial Management Assessment Toolkit (co-writer); published and used by
Department of Budget and Management, 2010
5) Guide to Establishing LGU-run Water Utilities as Economic Enterprise (writer);
published by DAI and USAID and used by Local Government Academy, Local Resource
Institutes and Local Government Units, 2011
6) Strategic Business Planning for Local Government-run Water Utilities (contributor);
published by DAI and USAID and used by Local Government Academy, Local Resource
Institutes and Local Government Units, 2011
7) Finance Manual for Philippine Association of Water Districts (writer); unpublished but
used by Philippine Association of Water Districts, 2011
8) Subproject Account Closure guidelines and procedures (writer); unpublished but used
by Kalahi-CIDSS, 2013
9) KC-NCDDP CBFM Training Modules with presentation slides and scoring methodology
(writer); used by Kalahi-CIDSS NCDDP, 2015
10) Financial Management Manual for the Department of Education (contributor); published
by Public Financial Management Program, 2015
16. Certification:
I, the undersigned, certify that to the best of my knowledge and belief, this CV correctly describes
myself, my qualifications, and my experience. I understand that any willful misstatement described
herein may lead to my disqualification or dismissal, if engaged.
Date: 22 March 2016