LTOM BOOK 1: CHAPTER 3, 4 & 5

CHAPTER ASSESSMENT
Identify what specific function:

1) The Local Treasurer, when required and upon prior approval of the local chief executive, shall attend
the sessions of the sanggunian.
2) It is the primary duty of the local treasurer to certify to the availability of funds prior to all
disbursements from the local treasury, in conjunction with the certification of the local budget officer
on the existence of an appropriation for the purpose and the certification of the local accountant on
the obligation for the appropriation.
3) The Local Treasurer shall prepare and submit daily report of collections, with the supporting
document. Likewise, the Local Treasurer shall accomplish and submit quarterly report of Statement
of Receipts and Expenditures (SRE), and other reports in forms prescribed by the BLGF/DOF.
4) The provincial, city or municipal treasurers or his/her deputy shall prepare a certified list of all real
property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his/her
jurisdiction.
5) The Local treasurer is vested by law to collect and receive all monies accruing to their respective
jurisdictions whether in the form of collectible taxes and other revenues or trust funds pertaining to
other branches or units of government.
6) The provincial, city, municipal or barangay treasurer may by himself/herself or through any of his/her
deputies duly authorized in writing, examine the books, accounts, and other pertinent records of any
person, partnership, corporation, or association subject local taxes, fees and charges in order to
ascertain, asses, and collect the correct amount of the tax, fee, or charge.
7) On cattle registration, the Municipal Treasurer shall register in a book properly prepared and kept for
the purpose, all branded and counter branded animals presented for registry, and shall enter the
name and residence of the owner, and the class, color, sex, age, brand, knots of radiated hair and
other marks of identification of the cattle registered. The original registry entry and the copy thereof
issued as a certificate of ownership shall be signed by the owner and the Municipal Secretary.

8-11) Give at least 3 general function of a local treasurer.

1. On or before the ____ day of September each year, the City or Municipal Treasurer, jointly with the
City or Municipal Accountant, shall issue a certified statement covering the actual income of the past
year and the estimates of income of the current and ensuing fiscal years from local sources, for the
barangay concerned. Based on such certified statement, the barangay treasurer shall submit, on or
before the _____ day of September each year, to the punong barangay a statement covering the
estimates of income and expenditures for the past, current and ensuring fiscal years.
2. A local treasurer is a member of what Local Committees and Boards?
3. Every officer of the national government unit whose duties permit or require the possession or
custody of local funds shall be properly bonded, and such officer shall be accountable and responsible
for said funds and for the safekeeping thereof in conformity with the provisions of law. True or false?
4. All Heads of Agencies shall upon appointment or lawful accession by any accountable public officer
to a bondable position or office pertaining to their respective jurisdiction or separation therefrom of
any such public officer, notify in writing the Treasurer of the Philippines (TOP) through the Bureau of
the Treasury (BTr) District/Provincial Office (DO/PO) having jurisdiction over the
agency/office/GOCC/LGU/SUC within _____ days from such appointment, lawful succession or
separation and submit the required application for bond or cancellation thereof, as applicable.
5. The amount of bond shall be based on the ________. (cash, property and accountable forms) of the
accountable public officer as determined by the Head of Agency. Provided, the individual maximum
accountability of each accountable public officer shall not exceed _____. However, the Head of the
Agency may assign to other public officers the excess accountability for which separate Fidelity Bond
shall be secured.
6. The amount of bond for cash accountability is what?
7. The amount of bond for property is?
8. The amount of bond for accountable forms is?
9. The amount of bond premium for cash accountability is?
10. The amount of bond premium for property and accountable forms is?
11. b) The disapproval/decision of the RD maybe appealed by the concerned Head of Agency by filing a
letter of appeal with the TOP within _____ days from the receipt of such disapproval/decision.
12. Within ____days from receipt of the letter of appeal and the appeal fee, the TOP shall require the RD
to elevate the entire records relating the disapproved bond application. The TOP shall have _____
days from receipt of the records from the RD to resolve the appeal.
13. Give 3 reasons for cancellation of bond.
14. All bond premium collected by the Bureau of the Treasury shall constitute the _________.
15. The ______ at all levels, whether national, corporate or local is primarily responsible and accountable
for all government funds and property pertaining to his agency.
16. The Fidelity Bond shall be valid and effective at the time of ____________ of bond premium by the
Authorized Government Depository Bank (AGDB).
17. An approved Fidelity Bond shall be non-transferable and personal to the accountable public officer
and shall remain valid and effective for _____ from the time of payment and receipt of bond
premium.
18. When loss of public funds or property occurs while they are in transit or the loss is caused by fire,
theft, or other casualty or force majeure, the public officer accountable therefore or having
possession, custody or control thereof shall immediately notify the Commission on Audit or the
agency auditor concerned, and within ______ days or such longer period as the Commission or
auditor may in the particular case allow, shall present his application for relief with the available
supporting evidence.
19. When no relief of accountability is granted by COA, the agency concerned may file claim for
reimbursement from the ______ to the extent of the approved bond covered or amount of loss
whichever is lower.
20. Any and all claims against the Fidelity Fund shall be filed as a ______ with COA, with copy to BTr
together with the evidence relating thereto. Claims approved by the COA shall constitute a legal
claim against the Fidelity Fund.
21. Unjustified failure of an accountable public officer to comply with the requirements to apply the
Fidelity Bond pursuant to the Treasury Circular No. 02-2009 and the Public Bonding Law (PBL) shall
subject the responsible official/employee to applicable _____, and/or ______ liability under the
Revised Penal Code and PD 1445.
22. The Bureau of Local Government Finance (BLGF) shall exercise ____ and ______ supervision and
coordination over the treasury and assessment operations of local governments.
23. The BLGF Central Office shall conduct local treasury operations evaluation within ______. In the case
of the Regional Offices, evaluation shall be conducted within their respective jurisdiction and may be
undertaken in coordination with the _______.

Administrative or Technical Supervision?

1. Monitor the implementation by LGUs of national and local tax ordinances and tax measures;
2. Monitor the performance of revenue generation in RPT, Business Tax and non-tax revenues.
3. Review, evaluate, and monitor the timely and accurate submission of LGU financial and fiscal reports
for the purpose of target-setting and policy formulation.
4. Act on leave of absence filed
5. Disciplinary action –act on complaints, investigate, file a formal charge
6. Supervise and coordinate the conduct of Local Treasury and Assessment Operations of Provinces,
Cities and Municipalities within the region for the proper implementation of laws, decrees, rules,
regulations and administrative issuances of the DOF
7. Coordinate the plans, programs and activities of local treasury and assessment offices in the conduct
of tax collection drives and tax information and education campaigns.
8. Conduct regional training programs, seminars, workshops and other allied activities for the
improvement of the technical skills in the local treasury offices;
9. Conduct training programs, seminars, workshops and other allied activities for the improvement of
the administrative skills in the local treasury offices
10. Issuance of Travel Authority (Official or Personal)