Persons Deprived of Liberty (PDL) listen attentively to Certified Public Accountant Mr. Rudolf Christian O. Ugma of the Office of the Provincial Accountant as he gives lecture on Basic Bookkeeping and Financial Management on November 15, 2019 at the La Union Provincial Jail (LUPJ), Brgy. Parian, City of San Fernando, La Union. The activity was a part of the skills capacitation of the PDL, one of the strategic priorities of the LUPJ. With the assistance of the Accounting Office, the LUPJ aims to help the PDL in the proper handling of their finances especially the proceeds from their products in their livelihood activities.