Book 1: Updated Local Treasury Operations Manual (Ltom)
Book 1: Updated Local Treasury Operations Manual (Ltom)
Book 1: Updated Local Treasury Operations Manual (Ltom)
BOOK 1
Published by:
2016 RevisedEdition
No part of this book may be reproduced in any form or by any means without express
permission of the copyright owner and the publisher.
ISBN: 978-971-94098-8-5
MESSAGE
Local treasurers play a pivotal role in transforming LGUs to become a self-reliant community
capable of providing an efficient and effective delivery of basic services and implement local
development projects making them an effective partners in attaining national development
goals.The demand for local treasurers to perform professionally at a certain level of standards
has been my advocacy for the local government sector.
The timely issuance of the Updated Local Treasury Operations Manual (ULTOM) highlights
the DOF’s thrust in professionalizing the rank of the local treasurers. It is designed as a
standard reference for all local treasurers in order to attain a nationwide uniform
implementations of existing laws, rules and regulation on local treasury operations.
Towards this end, the ULTOM shall serve as the basic reference for local treasurers in
complying with the performance standards and competencies required by DOF. Local Chief
Executives (LCE) are also encourage to read this manual to better appreciate the scope of
the entire local treasury operations.
This manual shall be a work in progress integrating pertinent progressive laws, administrative
issuances as well as judicial and quasi-judicial decisions relative the local treasury operations.
And I endeavor those who prepared this manual to make themselves available for the next
revision.
A. INTRODUCTION
This updated manual is a vital reference material and guide to all local treasurers, and should be
considered as a work in progress which shall further be updated regularly to be attuned to the
latest issuance of laws, policies, rules and regulations.
This manual has been developed through the support of the EU-PFM 2 project and the
collaborative efforts of Bureau of Local Government Finance (BLGF) central and regional offices
and selected provincial, city and municipal treasurers.
1. TITLE
This Manual shall be known as the UPDATED LOCAL TREASURY OPERATIONS MANUAL,
also herein referred to as the ULTOM. It is an issuance of the Department .of Finance (DOF) thru
the BLGF pursuant to Article 456 of the implementing rules and regulations (IRR) of the Local
Government Code of 1991 (LGC).
2. OVERVIEW
On March 26, 2008 DOF issued Department Order No.10-08 promulgating the issuance of the
LTOM to serve as a handy reference material for all provincial, city and municipal treasurers in
discharging their mandated functions. Since then, LTOM has been a constant companion of local
treasury offices in their day to day operations.
DOF has in recent years perceived the need to revise and update, improve and enhance the LTOM
to be relevant and attuned to modern trends as well as to recent laws, policies, rules and
regulations issued by oversight agencies. The revision made a complete overhaul of the LTOM in
terms of content groupings and physical printing and packaging to make it more functional to the
users.
This updated manual is now prescribe for use by all provincial, city, municipal treasurers as a
reference for operation of local treasury offices.
B. RATIONALE
Recent developments for the last ten (10) years in areas of local public finance render some
provisions of the LTOM irrelevant to the operations of local treasury offices.
There are cases that local treasurers and other local treasury officials unknowingly follow
superseded provisions of the LTOM. There are also reported complaints from the users that the
present LTOM book is bulky, voluminous and difficult to carry.
To address those pressing issues, there is a need to update the LTOM in order to harmonize its
provisions to the recent laws, policies, rules and regulations, to keep abreast with the modern
trends and to be functional for local treasurers and other stakeholders.
The Local Government Code of 1991 (LGC) which is the basis for crafting the LTOM consolidated
and adopted the various provisions of different laws which sought to expand the autonomy of local
government (R.A. 2264, R.A. 2370 and R.A. 5185). Provisions of P.D. 231, as amended by P.D.
426; P.D. 464 and P.D. 477 which were issued to improve the fiscal operations and organization
of local government units were also adopted by the LGC.
All of these laws and other policies affecting the local fiscal organization and functions were
included in the development of the ULTOM and is summarized in Local Treasury Operations (LTO)
Annex __ of this Manual.
Basically, ULTOM is based from the provisions of the LGC as amended by R.A. 9640 and R.A.
9006 and its “Implementing Rules and Regulations,” particularly those that apply to the fiscal and
other related local treasury operations of LGUs. It also draws heavily from the Government
Accounting and Auditing Manual (GAAM) and the New Government Accounting System for LGUs
(NGAS-LGU) of COA; the Updated Budget Operations Manual (UBOM) of the DBM;
opinions/rulings and issuances of the BLGF; policies, regulations and opinions/rulings/decisions of
various bodies or agencies and authorities concerned with fiscal management and operations such
as the DOF, COA, DBM and NEDA and other authoritative private references. Consequently, this
Manual does not seek to supersede these issuances and rulings of the fiscal agencies, but rather
to reiterate and amplify their respective applications.
1. To provide Local Treasurers with an updated reference material that will guide them in
discharging their duties and functions under the decentralized framework and environment of
the LGC;
2. To provide Local Treasurers with a basis for developing their own capabilities to respond to the
demands of their roles within the new LGU and fiscal management structures;
3. To enable Local Treasurers to appreciate fully their powers, functions, and authorities, and to
relate these constructively with those of other officers concerned with fiscal functions;
4. To introduce to Local Treasurers the basic concepts and tools of the non-traditional functions
of LGUs in which they may be involved in whether as principals or as advisers.
5. To serve as a guide to Local Treasurers and other fiscal officers in the management of the
LGU’s financial affairs conforming to prescribed good governance practices and internal control
measures for greater, proper accountability and transparency.
This manual is consist of four (4) books which are printed and packaged separately for easy
reference. Each book contains acronyms, table of contents, body of the manual, process flow,
illustrative examples and annexes for easy reference.This is intended to be used as a stand-alone
reference for Local Treasurers. However, users of this manual are encourage to have the texts
of the LGC and its IRR, GAAM, the NGAS-LGU, the UBOM and the myriad of compilation of
rulings, issuances and circulars for further readings.
Provisions contain in the manual are close paraphrase if not quoted verbatim from the relevant
text of the laws, regulations, policies, issuances, opinions rulings and decisions. To achieve the
The source or sources of particular sections or topics of this Manual are reflected in the text itself,
or set in parenthesis, to enable the user to refer to the original provision if desired. Where a
particular topic of this Manual refers to provisions quoted in another Chapter or Section, the
location of the provisions alluded to is indicated.
Book One describes the general concept of fiscal organization of Local Governments Units (LGUs)
including the contemporary requirements for the creation of Provinces, Cities and Municipalities
pursuant to the existing laws of the land. This book also discusses the qualifications and
appointments as well as the general and specific roles, duties and responsibilities of the local
treasurers and his/her assistant.
Likewise, this book enumerates the role of the DOF thru BLGF in the supervision of all local
treasurers to ensure a uniform application of standard procedures in the operations of local
treasury offices.
Chapter 2. Qualifications and Appointment of the Local Treasurer and the Assistant Treasurer
Annexes
BOOK TWO: RECEIPT AND COLLECTION OF INCOME, REVENUES AND OTHER FUND
SOURCES
Book Two describes and enumerates the revenue-raising powers of provinces, cities,
municipalities and barangays as well as external sources of revenues of LGUs to support its
operations. Process flow, forms used, illustrative samples were provided in this book for clear
understanding.
This book consists of four (4) chapters including Forms and Annexes.
Book Three discusses the fundamentals of fund management practices, expenditures and
disbursement process as a component of good local fiscal management. This Book also
incorporates the concepts and guidelines on accountability and responsibility of local treasurers
and the procedures and remedies on cash shortages.
Also included in this Book are the administrative, civil and criminal liabilities of the Local Treasurer
in the administration and custody of local government funds as well as the examination of lgu
books of account by the COA.
Book Three is consists of five (5) Chapters including Forms and Annexes.
Chapter 7. Code of Conduct and Ethical Standards of Public Officials and Employees
This Book contains the legal provisions, policies and procedures, remedies, forms and reports on
the collection of Real Property Taxes, Business and Local Taxes, Fees and Charges, Local
Government Business Enterprise Operations, Credit Financing and Other Resource Mobilization.
This book also details the taxing powers of Provinces, Cities, Municipalities and Barangay that
distinguishes one from each other for easy reference.
This book consists of twelve (12) chapters including Forms and Annexes.
Chapter 6. General Guidelines on the Application of Business and Other Local Taxes
Chapter 12. The Statement of Receipts and Expenditures (SRE) and Electronic Statement of
Receipt and Expenditures (eSRE) Financial Management Reporting System
The UpdatedLocal Treasury Operations Manual (Updated LTOM) was developed with technical
assistance grant from the European Union Public Financial Management 2 Project (Support to the
LGUs for More Effective and Accountable Public Finance Management), through a Technical
Working Group (TWG) composed of the Bureau of Local Government Finance (BLGF) Central
Office Directors and technical staff as well as the Regional Directors together with selected local
treasurers.
Recognition is given to the members of the TWG who provided endless support during the drafting
and review of the manual and conduct of the consultative and exposure workshops in three (3)
clusters in Luzon, Visayas and Mindanao.
Likewise, the support of the Honorable Secretary Cesar V. Purisima and Undersecretary Carlo A.
Carag and staff of the Department of Finance (DOF) has been invaluable in the realization of this
Manual.
ACRONYMS
TABLE OF CONTENTS
Annexes ........................................................................................................................................ 55
Annex 1: Minimum Documentary Requirement for Specific Expense Item .............................. 55
Annex 2: Maintenance and Other Operating Expenses (MOOE) ............................................. 59
A. The President of the Philippines shall exercise general supervision over local governments.
Provinces with respect to component cities and municipalities, and cities and municipalities
with respect to component “barangays”, shall ensure that the acts of their component units
are within the scope of their prescribed powers and functions. Each Local Government Unit
(LGU) shall have the power to create its own sources of revenues and to levy taxes, fees
and charges subject to such guidelines and limitations as the Congress may provide,
consistent with the basic policy of local autonomy. Such taxes, fees, and charges shall
accrue exclusively to the local governments. LGUs shall have a just share, as determined
by law, in the national taxes which shall be automatically released to them.(Article X, Secs.
4-6, Phil. Constitution)
B. LGUs shall have the power and authority to establish an organization that shall be
responsible for the efficient and effective implementation of their development plans,
program objectives and priorities; to create their own sources of revenues and to levy
taxes, fees, and charges which shall accrue exclusively for their use and disposition and
which shall be retained by them; to have a just share in national taxes which shall be
automatically and directly released to them without need of any further action; to have an
equitable share in the proceeds from the utilization and development of the national wealth
and resources within their respective territorial jurisdictions including sharing the same with
the inhabitants by way of direct benefits; to acquire, develop, lease, encumber, alienate, or
otherwise dispose of real or personal property held by them in their proprietary capacity
and to apply their resources and assets for productive, developmental, or welfare
purposes, in the exercise or furtherance of their governmental or proprietary powers and
functions and thereby ensure their development into self-reliant communities and active
participants in the attainment of national goals.(Sec. 18, LGC)
C. Local governments shall be entitled to an equitable share in the proceeds of the utilization
and development of the national wealth within their respective areas, in the manner
provided by law, including sharing the same with the inhabitants by way of direct benefits
0.(Art. X, Sec. 7, LGC)
D. Every LGU created or recognized under the Local Government Code (LGC) is a body
politic and corporate endowed with powers to be exercised by it in conformity with law. As
such, it shall exercise powers as a political subdivision of the national government and as
a corporate entity representing the inhabitants of its territory.(Sec. 15, LGC)
E. When a new local government unit is created, its corporate existence shall commence
upon the election and qualification of its chief executive and a majority of the members of
its “sanggunian”, unless some other time is fixed by the law or ordinance creating it.(Sec.
14, LGC)
G. Unless otherwise provided in the LGC, no contract may be entered into by the Local Chief
Executive (LCE) in behalf of the LGU without prior authorization by the “sanggunian”
H. Every local government unit shall exercise the powers expressly granted and those
necessarily implied therefrom, as well as powers necessary, appropriate, or incidental for
its efficient and effective governance, and those which are essential to the promotion of
the general welfare. Within their respective territorial jurisdictions, LGUs shall ensure and
support, among other things, the preservation and enrichment of culture, promote health
and safety, enhance the right of the people to a balanced ecology, encourage and support
the development of appropriate and self-reliant scientific and technological capabilities,
improve public morals, enhance economic prosperity and social justice, promote full
employment among their residents, maintain peace and order, and preserve the comfort
and convenience of their inhabitants.(Sec. 16, LGC)
I. The financial affairs, transactions, and operations of LGUs shall be governed by the
following fundamental principles and policies, to wit:
2. Provincial, city and municipal treasurers shall open and maintain in the name of
their respective local government units separate depository accounts for each
fund only with government financial institutions (GFIs) that have universal bank
license and CAMELS rating of at least “3”.(DOF Circular No. 001-2015, dated June 1,
2015);
3. Local government funds and monies shall be spent solely for public purposes(Sec.
305 (b), LGC);
5. For every payment received, the collecting officer shall immediately issue an
official receipt in acknowledgment thereof. The receipt may be in the form of cash
tickets and the like, or officially numbered receipts subject to proper custody,
accountability and audit (Sec. 4, COA Circular No. 92-382 dated. July 3, 1992);
6. All monies officially received by a local government officer in any capacity or on any
occasion shall be accounted for as local funds, unless otherwise provided by law(Sec.
305 (d), LGC);
7. Provinces, cities and municipalities shall maintain a General Fund which shall be
used to account for such monies and resources as may be received by and
disbursed from the local treasury. The General Fund shall consist of monies and
resources of the local government which are available for the payment of
expenditures, obligations or purposes not specifically declared by law as accruing
and chargeable to, or payable from, any other fund (Sec. 1, COA Circular No. 92-
382 dated July 3, 1992; Sec. 308, LGC);
8. There shall also be maintained in every Provincial, City or Municipal Treasury the
following special funds:
8.1 Special Education Fund(SEF) which shall consist of the respective shares
of provinces, cities, and municipalities in the proceeds of the additional tax on
8.2 Trust Funds(TF) which shall consist of private and public monies which have
officially come into the possession of the local government or of a local
government official as trustee, agent or administrator, or which have been
received as a guaranty for the fulfillment of some obligation. A trust fund shall
only be used for the specific purpose for which it was created or for which it
came into the possession of the local government unit. (Sec. 2, COA Circular
No. 92-382 dated July 3, 1992; Sec. 309, LGC).Trust funds in the local treasury
shall not be paid out except in fulfillment of the purpose for which the trust was
created or the funds received(Sec. 305 (e), LGC);
8.3 Special Accounts in the General Fund - Local government units shall
maintain special accounts in the general fund for the following:
ii. Loans, interests, bond issues, and other contributions for specific
purposes; and
iii. Development projects funded from the share of the local government unit
concerned in the internal revenue allotment and such other special
accounts which may be created by law or ordinance (Sec. 313, LGC);
9. Receipts, transfers, and expenditures involving the foregoing special accounts shall
be properly taken up thereunder(Sec. 313, LGC);
10. Profits or income derived from the operation of public utilities and other economic
enterprises, after deduction for the cost of improvement, repair and other related
expenses of the public utility or economic enterprise concerned, shall first be applied
for the return of the advances or loans made therefor. Any excess shall form part of
the general fund of the local government unit concerned.(Sec. 313, LGC);
11. Every officer of the local 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(Sec. 305 (f), LGC); and
12. Local governments shall formulate sound financial plans, and local budgets shall be
based on functions, activities, and projects, in terms of expected results. (Sec. 305
(g), LGC)
Section 2. Creation, Division, Merger, Abolition and Conversion of Province, Cities and
Municipalities. –anLGU may be created, divided, merged, abolished, or its boundaries
substantially altered either by law enacted by Congress in the case of a province, city, municipality,
or any other political subdivision, or by ordinance passed by the “sangguniang panlalawigan or
sangguniang panlungsod” concerned in the case of a “barangay” located within its territorial
jurisdiction, subject to such limitations and requirements prescribed in the LGC.(Sec. 6, LGC)
1. As a general rule, the creation of an LGU or its conversion from one level to another
level shall be based on three (3) verifiable indicators of viability and projected capacity
to provide services, to wit:
INDICATORS
2. Compliance with income, population and land area shall be attested to by the
Department of Finance (DOF), Philippine Statistics Authority (PSA), and the Land
Management Bureau (LMB), respectively.(Sec. 7, LGC)
1. Creation of a Province:
1.1 A province may be created if it has an average annual income, as certified by the
Department of Finance (DOF) thru the Bureau of Local Government Finance
(BLGF), of not less than Twenty Million Pesos (₱20,000,000.00) based on 1991
constant prices and either of the following requisites:
ii. A population of not less than Two Hundred Fifty Thousand (250,000)
inhabitants as certified by the National Statistics Office (NSO) now
Philippines Statistics Authority (PSA).
1.2 The average annual income shall include the income accruing to the general
fund, exclusive of special funds, trust funds, transfers and non-recurring income.
1.3 Provided, that, the creation thereof shall not reduce the land area, population,
and income of the original unit or units at the time of said creation to less than
the minimum requirements prescribed herein. Also, the territory need not be
contiguous if it comprise two (2) or more islands or is separated by a chartered
city or cities which do not contribute to the income of the province.(Sec. 461,
LGC)
2. Creation of a City:
ii. A population of not less than One Hundred Fifty Thousand (150,000)
inhabitants, as certified by the NSO now PSA.
2.2 The creation thereof shall not reduce the land area, population and income of the
original unit or units at the time of said creation to less than the minimum
requirements prescribed herein. The territorial jurisdiction of a newly-created city
shall be properly identified by metes and bounds. The requirement on land area
shall not apply where the city proposed to be created is composed of one (1) or
more islands. The territory need not be contiguous if it comprises two (2) or more
islands. Also, the average annual income shall include the income accruing to
the general fund, exclusive of special funds, transfers, and non-recurring income.
(RA 90091, amending Sec. 450 of the LGC)
2.3 A city may either be Component or Highly Urbanized. Provided, however, that
the criteria established in the LGC shall not affect the classification and corporate
status of existing cities.
2.4 Independent component cities are those component cities whose charters
prohibit their voters from voting for provincial elective officials. Independent
component cities shall be independent of the province. (Sec. 451, LGC)
3.1 The requisites for creation of the municipality are the following:
3.2 Provided, That the creation thereof shall not reduce the land area, population or
income of the original municipality or municipalities at the time of said creation to
less than the minimum requirements prescribed.
1
An Act Amending section 450 of R.A. 7160, by increasing the Average Annual Income Requirement for a Municipality or Cluster of Barangays to
be Converted into a Component City
4.2 Article 12 (b) of the Implementing Rules and Regulations (IRR) of the LGC, the
procedures for converting a component City into a HUC are as follows:
i. Income - The interested City shall submit to the Office of the President of the
Philippines a resolution of its “sanggunian” adopted by a majority of all its
members in a meeting duly called for the purpose, approved and endorsed
by the City Mayor. Said resolution shall be accompanied by a certification as
to income and population.
ii. Declaration of Conversion - Within Thirty (30) days from receipt of such
resolution, the President of the Philippines shall, after verifying that the
income and population requirements have been met, declare the City as
highly urbanized. (Sec. 453, LGC)
iii. Plebiscite - Within One Hundred Twenty (120) days from the declaration of
the President of the Philippines or as specified in the declaration, the
COMELEC shall conduct a plebiscite in the City proposed to be converted.
Such plebiscite shall be preceded by a comprehensive information campaign
conducted by the COMELEC with the assistance of national and local
government officials, media, NGOs and other interested parties.
4.3 Cities, which do not meet the above requirements, shall be considered
component cities of the province in which they are geographically located. If a
component city is located within the boundaries of two (2) or more provinces,
such city shall be considered a component of the province of which it is used to
be a municipality. Qualified voters of highly urbanized cities shall remain
excluded from voting for elective provincial officials.
4.4 Unless otherwise provided in the Constitution or the LGC, qualified voters of
independent component cities shall be governed by their respective charters,
as amended, on the participation of voters in provincial elections. Qualified
voters of cities who acquired the right to vote for elective provincial officials prior
to the classification of said cities as highly urbanized after the ratification of the
Constitution and before the effectivity of the LGC, shall continue to exercise
such right. (Sec. 452, LGC)
2. An LGU may be abolished when its income, population, or land area has been
irreversibly reduced to less than the minimum standards prescribed for its creation
under the LGC, as certified by the national agencies mentioned in Sec. 7 of the same,
to Congress or to the “sanggunian” concerned, as the case may be. The law or
ordinance abolishing an LGU shall specify the province, city, municipality, or
“barangay” with which the local government unit sought to be abolished will be
incorporated or merged.(Sec. 9, LGC)
1. The Autonomous Region in Muslim Mindanao (ARMM) shall remain an integral and
inseparable part of the national territory of the Republic as defined by the Constitution
and existing laws. The Autonomous Region shall be governed and administered in
accordance with the laws enacted by the Regional Assembly and by RA 9054. (Art. III,
Sec. 1, RA 9054)
2. The legislative power of the autonomous government shall be vested in the Regional
Assembly except to the extent that it is reserved to the people by provisions on initiative
and referendum as provided by law. The Regional Assembly shall be composed of
Members elected by popular vote, with three (3) members elected from each of the
legislative districts. There shall be sectoral representatives in the Regional Assembly
whose number shall not exceed fifteen percent (15%) of the total number of elected
members of the Regional Assembly coming from the agricultural, labor, urban poor,
disabled, indigenous cultural communities, youth, and women sectors. The Regional
Assembly may enact legislation to provide for the representation of other sectors. (Art.
VI, Secs. 1-3, RA 9054)
3. The Regional Assembly may create, divide, merge, abolish, or substantially alter
boundaries of provinces, cities, municipalities, or “barangay” in accordance with the
criteria laid down by the LGC, subject to the approval by a majority of the votes cast in
a plebiscite in the political units directly affected. The Regional Assembly may prescribe
standards lower than those mandated by the LGC, in the creation, division, merger,
abolition, or alteration of the boundaries of provinces, cities, municipalities, or
“barangay”. Provinces, cities, municipalities, or “barangay” created, divided, merged,
or whose boundaries are altered without observing the standards prescribed by the
LGC, shall not be entitled to any share of the taxes that are allotted to the LGU under
the provisions of the LGC.
2
An Act To Strengthen And Expand The Organic Act For The Autonomous Region In Muslim Mindanao, Amending For The Purpose Republic Act
No. 6734, As Amended
1. The Various organizational models for the Treasurer’s Office indicate its major
divisions which, in turn, are the functional divisions of the office.The treasurer’s office
may create a Computer Service Unit to administer and sustain the implementation of
information technology-based system or processes in the local treasury office
2. For a Provincial Treasurer’s Office, the basic functional divisions are directly under the
Provincial Treasurer. These are the following:
Provincial
Treasurer
Assistant Provincial
Assistant Provincial
Treasurer
Treasurer Operation
Administration
Cash Disbursement
Division
The Treasurer of component municipalities and cities are under the technical
supervision of the Provincial Treasurer’s Office.
3. The Treasurer’s Office of the city appears to be more complex in structure than that of
the province. It has, for instance, a Computer Services Unit which may not be present
in all provinces and municipalities, it has at least five major functional divisions, namely:
3.1 Administrative Division/Section;
City Treasurer
Treasury
Administrative Business Tax Cash
Operations
Division Division/Section Division/Section
Division/Section
Real Estate
Division/Section
4. Each division may be divided into sections, provided, that it is in accordance with the
DBM rules and regulations. All these functional divisions are directly under the
supervisions of the City Treasurer/s who may be assisted by one or two Assistant City
Treasurer.
5. The organizational model for the Municipal Treasurer’s Office appears simplest among
the three models. It has only two functional divisions – the cash Division and the
Revenue Division. An Administrative Section provides administrative support to the
operations of the office. Below are some suggested organizational structures of the
treasurer’s Office at the various levels of local governments.
Municipal
Treasurer
Assistant
Municipal
Treasurer
Administrative
Section
Revenue
Cash Division Division
Section 4. Authority of the Secretary of Finance to Appoint Local Treasurer and Assistant
Treasurer. –
b) The Treasurer shall be appointed by the Secretary of Finance from a list of at least three
(3) ranking, eligible recommendees of the Governor or Mayor, as the case may be, subject
to civil service law, rules and regulations (Sec. 470 (a)LGC).
c) No person shall be appointed in the career service of the local government if he is related
within the fourth civil degree of consanguinity or affinity to the appointing or recommending
authority. (Sec. 79, LGC)3
d) The Secretary of Finance may delegatethe appointing authority over Provincial, City and
Municipal Treasurers and their Assistants, with the exception of Treasurers and Assistant
Treasurers in Metro Manila.
Section 5. Authority of the Local Chief Executive (LCE) over the Local Treasurer and
Assistant Treasurer. –
The Treasurer shall be under the administrative supervision of the Governor or Mayor, as the case
may be, to whom he shall report regularly on the tax collection efforts in the LGU.(Sec. 470 (b)(c),
LGC)
6. Must have acquired experience in treasury or accounting service for at least five
(5) years in the case of the City or Provincial Treasurer, and three (3) years in the
case of Municipal Treasurer.
b) The Secretary of Finance, in the exercise of his/her appointing power, may institute
additional competency standards as criteria in the selection processsubject to civil service
rules and regulations.
a) Nomination of at least three ranking eligible recommendees by the Local Chief Executive;
3
CSC Resolution No. 1000170, dated 06 October 2010
1. Performance Rating – based on the last two (2) Performance Ratings of the
recommendees, which should at least be Very Satisfactory.
2. Work Experience – either in the local treasury or accounting services for at least five
(5) years in the case of Provincial or City Treasurer and Assistant Provincial or City
Treasurer and three (3) years in the case of the Municipal Treasurer and Assistant
Municipal Treasurer.Experience in budgeting, auditing and assessment service may
be considered.
2. Personal Data Sheet (CSC Form No. 212) with Service Record and copies of certificate
of training attended;
8. Certificate of Residency issued by the Barangay Chairman and stating his/her good
moral character;
10. Certification stating the authorized salary rate, salary grade and item no. of the plantilla
position duly signed by the Human Resource Management Officer (HRMO);
17. Medical Clearance issued by a government hospital (PHO, CHO and MHO);
21. Performance Ratings using the CSC approved Strategic Performance Management
Rating System of the LGU or results from any other performance evaluation tool
instituted by DOF for the last two (2) rating periods prior to the application for the
appointment should at least be Very Satisfactory4 or its equivalent thereof.
22. Certification on eSRE compliance of the LGU issued by the BLGF Central Office.
23. Other documentary requirements as may be required by the CSC and the appointing
authority.
4
Civil Service Commission Memorandum Circular No. 38 series of 1993
1.1 Absence due to official travel, attendance in training, study leave, scholarships,
sick leave, vacation leave, maternity/paternity leave, special assignments, and
other similar circumstances
1.2 Relief due to suspension orders and/or dismissal from the service arising from
audit findings, or decisions of competent authorities on complaints or cases filed
against the incumbent
1.5 Resignation
1.6 Promotion
1.8 Any otherform of sudden incapacity to perform official duties of the regular
incumbent.
2. Designees can only be designated to positions within the level they are currently
occupying. First level personnel cannot be designated to perform the duties of second
level positions(CSC Memorandum Circular No. 06, s. 2005).In special cases where
there is actual dearth of qualified and competent personnel to second level positions,
the next in rank may be considered for designation as last resort.
1. Have complied with the minimum qualification requirements of the position pursuant to
the provisions of Sections 470 and 471 of the Local Government Code of 1991 (R.A.
7160)5, except in case of dearth of recommendees,
5
See Sec. 6, this Manual
3. Must have completed or passed any additional competency standards instituted by the
Department of Finance (DOF), whether implemented directly by the DOF or by an
appropriate national government agency in partnership with the DOF; and
4. In the absence of qualified and ranking personnel from the Local Treasury Office, the
ranking and qualified personnel from the local Accounting or Budget Offices(include
assessment office), other related local offices,or BLGF Central or Regional Offices may
be considered, but they must first be detailed by the appointing authority concerned to
the Local Treasury Office to which the recommendee will be assigned before the
designation as Acting/OIC can be effected.
1. There exists a final audit finding of cash shortage properly validated by the Regional
Director and/or his duly authorized representative and the Treasurer is ordered
suspended pursuant to Section 348 of R.A. 7160 otherwise known as the Local
Government Code of 1991;
2. The Treasurer has been formally charged with grave offense and the ninety (90)-day
preventive suspension has expired, but formal investigation has not yet been
terminated. (DOF Department Personnel Order No. 335-03, 1 October 2003);and
e) Period of Designation -
1. Permanent Vacancy
Vacancies due to retirement, resignation, transfer, death, dismissal from the service
which is final and other modes of separation which is permanent in nature may be
temporarily filled-up through the designation of an Acting Treasurer/Assistant
Treasurer for a non-extendable period of one (1) year unless sooner revoked, except
under the following conditions:
1.1 When the filling up of the vacant position held by the designee is in process and
the Acting Treasurer is considered for the position;
2.1 Vacancies due to relief/suspension, leave of absence and official travel exceeding
seven (7) working days, dismissal from the service which is not final,detail to other
station, and other form of sudden incapacity to perform official duties may be
temporarily filled-up through the designation of an Officer-in-Charge (OIC) for a
period covering the absence of the regular incumbent but nor more than one (1)
year.
2.2 In cases where the position is deemed vacant in view of an executory, but not final
order of dismissal of the incumbent treasurer, the designation may be renewed
every year thereafter, subject to the consent of the designee and of the concerned
Local Chief Executive.
2.3 The incumbent or duly designated local treasurer may designate an Incharge-of-
Office (ICO) who is an official or employee from within the local treasury office
authorized, in a temporary capacity to discharge the duties and functions of the
incumbent in a caretaker capacity for a maximum of seven (7) working days, and
with certain limitations of the powers and authority normally exercised by the head
of the office.
2.4The designation of an OIC shall automatically terminate upon the return to duty of
the regular incumbent, which should beexplicitly stated in the Order of Designation
issued by the proper authority. In extension may be authorized upon proper
representations made and under meritorious circumstances.
3. The Order shall specifically state the effectivity and expiration dates thereof.
4. It shall be the duty of the BLGF Regional Director concerned to ensure that expiring
designations are properly monitored and immediately acted upon.
6
Ibid, (6).
7
DOF Personnel Order No. 335-03 (7), 1 October 2003
i) Documentation – Designations submitted to the DOF, through the BLGF Central Office,
for confirmation shall be supported by the following documents:8
1. Regional Special Personnel Order (RSPO) issued by the BLGF Regional Director;
6. Copy of the plantilla of the local treasury office of the LGU concerned;
7. Justification in case the most ranking personnel in the treasury office was not
considered. In cases where there is no eligible personnel, a list of personnel in the
treasury office indicating their respective civil service eligibilities should be attached;
8. Authenticated Civil Service Eligibility by the Civil Service Commission (CSC) or its
equivalent;
9. Sworn Statement of Assets and Liabilities of the immediate preceding year; and
10. Performance Ratings using the CSC-approved Strategic Performance Rating System
of the LGU or results from any other performance evaluation tool instituted by the DOF,
applied during the period of designation,should at least be Very Satisfactory or its
equivalent thereof.
a) ActingTreasurer/Assistant Treasurer -
8
Ibid, (9).
9
Section 7.6, Local Administrative Regulations No. 1-85, February 7, 1985, Ministry of Finance
b) Officer-in-Charge (OIC) -
a) In case of the absence or disability of the head of a bureau or office, his duties shall be
performed by the assistant head. When there are two or more assistant heads, the
Secretary shall make the designation. In the absence of an assistant head, the Secretary
may designate any officer or employee of the bureau or office as acting head without
additional compensation.(Sec.32, Chapter 6, Book IV. E.O. 292)
c) Within 48 hours after receipt of the notice, the BLGF Regional Director shall issue the Order
of Designation of the Assistant Provincial/City/Municipal Treasurer, subject to the
confirmation of the Secretary of Finance.
d) It shall be the duty of the BLGF Regional Director concerned to ensure that impending
vacancies are properly monitored and immediately acted upon.
Section 11. Designation in the Absence of an Assistant Treasurer.–In cases where there is
no regularly appointed Assistant Provincial/City/Municipal Treasurer, the next ranking and qualified
personnel of the Local Treasury Office, who is duly bonded,may be designated as Acting or OIC
Provincial/City/Municipal Treasurer, as the case may be. If other ranking and qualified personnel
of other offices outside of the Local Treasury Office of the local government unit concerned, who
10
Section 7.6, Local Administrative Regulations No. 1-85, February 7, 1985, Ministry of Finance
Section 12. Detail or Temporary Assignment of Local Treasurers and Assistant Local
Treasurers. –
a) A detail is the movement of an employee from one department or agency to another, which
is temporary in nature and does not involve a reduction in rank, status or salary and does
not require the issuance of another appointment.
b) The employee detailed receives his/her salary only from his/her mother unit/agency.
c) Detail shall be allowed only for a limited period in the case of employees occupying
professional, technical and scientific position. If the employee believes that there is no
justification for the detail, he may appeal his case to the Civil Service Commission. Pending
the appeal, the decision to detail the employee shall be executory unless otherwise ordered
by the Commission. (Sec. 8, Rule VII, Omnibus Rules Implementing Book V of E. O. No.
292, Revised Administrative Code of 1987 and Other Pertinent Civil Service Laws)
1. The LCE requesting the detail or temporary assignment shall submit a written request
to the Secretary of Finance. The request shall state the name of the employee to be
detailed, the period of detail and the reasons for the detail.
2. In case of detail or temporary assignment from one LGU to another LGU, the request
for such detail or temporary assignment shall be approved only upon the concurrence
in writing of the LCE of the LGU where the Local Treasurer or Assistant Local Treasurer
sought to be detailed is permanently appointed or stationed. (DOF Department
Personnel Order No. 335-03, October 1, 2003)
3. Clearance and approval of the Civil Service Commission shall be required for details
or temporary assignment requiring a period exceeding one (1) year and involving the
performance of regular and recurring functions in the agency where the Local
Treasurer or Assistant Local Treasurer is to be detailed. (Sec. 216, Vol. I, GAAM)
4. No detail or reassignment shall be made within three (3) months before any election.
(Sec. 5, Rule XVIII; Omnibus Rules Implementing Book V of E. O. No. 292 and Other
Pertinent Civil Service Laws)
Section 13. Salaries of Local Treasurers and Assistant Local Treasurers under Preventive
Suspension. –
a) The Department of Finance, the Office of the Ombudsman andthe Civil Service
Commission who have concurrent administrative disciplinary authorities may preventively
suspend any Local Treasurer and Assistant Local Treasurer, pending an investigation, if
the charge against such officer or employee involved dishonesty, oppression or grave
misconduct, or neglect in the performance of duty, or if there are reasons to believe that
the respondent is guilty of charges which would warrant his/her removal from office.11
b) Any public officer against whom any criminal prosecution under a valid information under
R.A. 2019 otherwise known as the Anti-Graft and Corrupt Practices Act or under the
11
Section 51, Title I, Subtitle A, Book V, E.O. 292
c) The Secretary of Finance through the BLGF Executive Director may temporarily relieve or
suspend Provincial, City and Municipal Treasurers and their Assistants13, concurrently with
the Civil Service Commission14 and the Office of the Ombudsman15, pending administrative
investigation.
d) Other provisions applicable on the salaries of Local Treasurers and Assistant Local
Treasurers under preventive suspension:
1. When the administrative case against the officer or employee under preventive
suspension is not finally decided by the disciplining authority within the period of 90
days after the date of suspension of the respondent who is not a presidential appointee,
the responded shall be automatically reinstated in the service: Provided, that when the
delay in the disposition of the case is due to the fault, negligence or petition of the
respondent, the period of delay shall not be counted in computing the period of
suspension herein provided.16
2. A local treasurer who is reinstated after having been illegally dismissed is considered
as not having left his/her office and should be given comparable compensation at the
time of his reinstatement in an amount not exceeding five (5) years’ salary regardless
of whether the period of illegal dismissal exceeds five (5) years. Such Treasurer cannot
be faulted for his inability to work or render any service as a result of his illegal dismissal
because this was not his/her own making or liking. If dismissal was due to bad faith or
personal malice or superior officers, they (superior officers) will be held accountable
for the Local Treasurer’s back wages.17
4. Claims for salaries during preventive suspension shall be supported by the following
documents:
4.1 A certified true copy of the order of exoneration or of the court’s order dismissing
the criminal case against the employee or absolving him/her; or
4.2 A certified true copy of the authority granted by the department head for the
payment of salary during suspension; or
4.3 A certified true copy of the President’s order of exoneration providing for payment
of salary during suspension.19
Section 14. Salaries of Local Treasurers and Assistant Local Treasurers duringAttendance
in Administrative, Civil or Criminal Investigation. –Absence of a Local Treasurer or Assistant
12
Sec. 13, R.A. 3019 otherwise known as the Anti-Graft and Corrupt Practices Act
13
DOF Order No. 305-2000, October 27, 2000, as amended by DOF Personnel Order no. 321-2000, November 17, 2000
14
Section 29, Rule XIV, Omnibus Rules Implementing Book V of E.O. No. 292 and Other Pertinent Civil Service Laws
15
Section 24, R.A. 6770 otherwise known as the Ombudsman Act of 1989
16
Section 52, Book V(A), 1987 Adm. Code; Sec. 42, PD 3019)
17
Gabriel vs. Hon. Eufemio C. Domingo, G.R. No. 87420, September 17, 1990
18 th
4 Indorsement, CSC, March 17, 1956
19
Section 220, Volume I, Government Accounting and Auditing Manual (GAAM)
C. Witness in a civil case between two private parties, and in which the Government has
no interest. -A witness is not obliged to attend as such in a civil action before any court,
judge, justice, or other officer out of the province in which he/she resides, unless the distance
be less that fifty (50) kilometers from his/her place of residence to the place of trial by the
usual course of travel. Therefore, a Local Treasurer or Assistant Local Treasurer cited to
appear in a civil case between two private parties wherein the Government has no interest,
in order to testify as to knowledge of fact obtained by him/her in his official capacity,
shall not be entitled to salary for absence on account of such appearance if the distance
from his/her place of residence to the place of trial by the usual course of travel be more than
fifty (50) kilometers. If the distance involved is less than fifty (50) kilometers, and the Local
Treasurer or Assistant Local Treasurer is cited as a witness in a civil case involving private
persons as litigants for knowledge or fact acquired by him/her in his/her private capacity, his
absence will be chargeable against him/her without prejudice to his/her right to seek
reimbursement from the party at whose instance he testified. if such witness testifies on a
case from knowledge or fact acquired by him/her in his/her official capacity, or to produce
official papers or documents, and the distance between his/her place of residence and the
place of trial is less than fifty (50) kilometers, his/her appearance will be considered service
in due course, but in such a case the province, city or municipality to which he/she pertains
shall collect witness' fees for his/her appearance under the conditions prescribed by the
Rules of Court. (Sec. 226, Vol. I, GAAM)
Section 15. Approval and Grant of Application for Leave of Absence of Local Treasurers
and Assistant Local Treasurers. – The approval of application for leave of Provincial, City and
Municipal Treasurers and Assistant Provincial, City and Municipal Treasurers shall be as follows:
a) All applications for leave of absence, i.e. vacation, sick, maternity/paternity, and special
privilege leave and terminal leave of Provincial/City/Municipal Treasurer and Assistant
Provincial/City/Municipal Treasurer, regardless of duration of period of absence, shall be
filed and approved by the BLGF Regional Director, copies of which shall be furnished to
the BLGF Central Office.
f) The special privilege leave to which the Provincial/City/Municipal Treasurer and Assistant
Provincial/City/Municipal Treasurer shall be entitled to are the following:
1. Funeral/Mourning Leave
2. Graduation Leave
3. Enrollment Leave
4. Wedding/Anniversary Leave
5. Birthday Leave
6. Hospitalization Leave
7. Accident Leave
8. Relocation Leave
g) A maximum of three (3) days within a calendar year or a combination of the special leave
privileges of their choice may be availed of by the Provincial/City/Municipal Treasurer and
the Assistant Provincial/City/Municipal Treasurer. The SPL may be availed of by the
Provincial/City/Municipal Treasurer and the Assistant Treasurer when the occasion is
personal to them or that of their immediate family members.
2. Financial aid or assistance brought about by force majeure events such as calamities,
typhoons, fire, earthquakes and accidents;
4. Payment for mortgages and loans entered into for the benefit of the
Provincial/City/Municipal Treasurer or Assistant Provincial/City/Municipal Treasurer or
the immediate members of his/her family; and
l) The monetization of fifty percent (50%) or more of the accumulated leave credits shall be
upon the favorable recommendation of the LCE and subject to availability of funds. (Sec.
23, Omnibus Rules Implementing Book V of E.O. No. 292, as amended by CSC
Memorandum Circular No. 41, s. 1998).
a) Collect all local taxes, fees and charges directly or through their duly authorized deputies
(Sec. 170, LGC);
b) Advise the Governor or Mayor, as the case may be, the “sanggunian”, and other local
government and national officials concerned regarding disposition of local government
funds, and on such other matters relative to public finance;
c) Take custody of and exercise proper management of the funds of the LGU concerned;
d) Take charge of the disbursement of all local government funds and such other funds the
custody of which may be entrusted to him/her by law or other competent authority;
e) Inspect private commercial and industrial establishments within the jurisdiction of the local
government unit concerned in relation to the implementation of tax ordinances, pursuant
to the provisions under Book II of the LGC;
g) In the case of the Provincial Treasurer, exercise technical supervision over all treasury
offices of component cities and municipalities; and
h) Exercise such other powers and perform such other duties and functions as may be
prescribed by law or ordinance.
i) The assistant treasurer shall assist the treasurer and perform such duties as the latter may
assign to him/her. He/She shall have authority to administer oaths concerning notices and
notifications to those delinquent in the payment of real property tax and concerning official
matters relating to the accounts of the treasurer or otherwise arising in the offices of the
treasurer and the assessor. (Sec. 471(c), LGC)
j) In case of the absence of the Local Treasurer for more than seven (7) working days, the
Assistant Treasurer shall automatically perform the functions of the former and shall be
fully responsible therefor until the designation of an Acting or Officer-In-Charge (OIC) by
the DOF, through the BLGF.
k) Specific Functions:
20
Ibid, Sec. 344, LGC
21
COA Circular No. 2006-002, January 31, 2006
3. Prepare and Submit Reports – 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.
In case the examination herein authorized is made by a duly authorized deputy of the
local treasurer, the written authority of the deputy concerned shall specifically state the
name, address, and business of the taxpayer whose books, accounts, and pertinent
records are to examined, the date and place of such examination, and the procedure
to be followed in conducting the same.
For the purpose, the records of the revenue district office of the Bureau of Internal
Revenue shall be made available to the local treasurer, his deputy of duly authorized
representative. (Sec. 171, LGC)
7. Issue a Certified Statement Covering Actual Income – On or before the fifth (5th)
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 fifteenth (15th) 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.(Art. 423 (b), IRR, LGC)
Upon receipt of the statement of income and expenditures from the barangay treasurer,
the punong barangay shall prepare the barangay budget for the ensuing fiscal year in
the manner and within the period prescribed in the Implementing barangay budget to
the sangguniang barangay for enactment.(Art. (c), IRR, LGC)
Upon every transfer of large cattle, the Municipal Treasurer shall issue to the purchaser
of the animal a certificate of transfer showing the name and residence of the
owner/vendor, name and residence of the buyer, purchase price, identification marks
of the animal and the reference to the original certificate of ownership by number and
the name of municipality which issued the certificate.
10. See to it that Payment of Taxes of a Business is not Avoided Through Simulation
of the Retirement thereof and Recommend to the Mayor for the Disapproval of
the Application for the Termination or Retirement of the Business – The Local
Treasurer shall see to it that the payment of taxes of a business is not avoided through
simulation of the termination or retirement thereof. For this purpose, the Local
Treasurer shall observe as follows:
10.2 In the case of a new owner to whom the business was transferred by sale or
other form of conveyance, said new owner shall be liable to pay the tax or fee for
the transfer to him/her of the business if there is an existing ordinance prescribing
such transfer tax. 23
11. Attend Sessions of the Sanggunian – The Local Treasurer, when required and upon
prior approval of the local chief executive, shall attend the sessions of the
sanggunian.(Section 470(e), LGC)
12. Exercise Such Other Powers and Functions and Perform Such Other Duties and
Responsibilities – The Local Treasurer shall exercise such other powers and
functions and perform such other duties and responsibilities as may be prescribed by
22
Section 517, Revised Administrative Code of the Philippines
23
Notes on Sec. 145, LGC, p. 120, Philippine Law on Local Government Taxation, Annotated, 2000 Edition, Sofronio B. Ursal
12.1 Remit of the Bureau of Internal Revenue (BIR); the Government Service
Insurance System (GSIS); Pag-ibig; Philhealth obligations and share of Metro
Manila Development Authority (MMDA) for LGUs in Metro Manila.
Section 17. The Local Treasurer's Role in Boards and Committees Created Pursuant to the
LGC and Other Laws. –
2.1. Determine the income reasonably projected as collectible for the ensuing
fiscal year;
2.2. Recommend the appropriate tax and other revenue measures or borrowings
which may be appropriate to support the budget;
2.3. Recommend to the LCE concerned the level of the annual expenditures and
the ceilings of spending for economic, social and general services based on
the approved local development plans;
2.4. Recommend to the LCE concerned the proper allocation of expenditures for
each development activity between current operating expenditures and
capital outlays;
2.5. Recommend to the LCE concerned the amount to be allocated for capital
outlay under each development activity or infrastructure project;
2.6. Assist the “sangguniang panlalawigan” in the review and evaluation of budget
of component cities and municipalities in the case of provincial finance
24
Section 98 (a), R.A. 7160 otherwise known as the Local Government Code of 1991
25
E.O. 144, 2 March 1987
2.7. Assist the “sanggunian” concerned in the analysis and review of annual
regular and supplemental budgets of the respective LGU to determine
compliance with statutory and administrative requirements; and
b) Local School Boards (LSB) -There shall be established in every province, city, or
municipality a provincial, city, or municipal school board. The composition of the local
school boards shall be as follows:
1. The Provincial School Board shall be composed of the Governor as Chairperson and
the Division Superintendent of Schools as Co-Chairperson; the Chairperson of the
Education Committee of the “sangguniang panlalawigan”, the Provincial Treasurer,
the representative of the “pederasyon ng mga sangguniang kabataan” in the
“sangguniang panlalawigan”, the duly elected President of the Provincial Federation of
Parents-Teachers Associations, the duly elected representative of the teachers'
organizations in the province, and the duly elected representative of the non-academic
personnel of public schools in the province, as members;
2. The City School Board shall be composed of the City Mayor as Chairperson and the
City Superintendent of Schools as Co-Chairperson; the Chairperson of the education
committee of the “sangguniang panlungsod”, the City Treasurer, the representative of
the “pederasyon ng mga sangguniang kabataan” in the “sangguniang panlungsod”, the
duly elected President of the City Federation of Parents-Teachers Associations, the
duly elected representative of the teachers' organizations in the city, and the duly
elected representative of the non-academic personnel of public schools in the city, as
members; and
3. The Municipal School Board shall be composed of the Municipal Mayor as Chairperson
and the District Supervisor of Schools as Co-Chairperson; the Chairperson of the
Education Committee of the “sangguniang bayan”, the Municipal Treasurer, the
representative of the “pederasyon ng mga sangguniang kabataan” in the “sangguniang
bayan”, the duly elected President of the Municipal Federation of Parents-Teachers
Associations, the duly elected representative of the teachers' organizations in the
municipality, and the duly elected representative of the non-academic personnel of
public schools in the municipality, as members. (Sec. 98-a and b, LGC)
4. The Provincial, City and Municipal School Boards shall have the following functions;
4.1 Determine, in accordance with the criteria set by the Department of Education,
Culture and Sports (now Department of Education or DepEd), the annual
supplementary budgetary needs for the operation and maintenance of public
schools within the province, city, or municipality, as the case may be, and the
supplementary local cost of meeting such needs, which shall be reflected in the
form of an annual school board budget corresponding to its share of the proceeds
4.2 Authorize the Provincial, City or Municipal Treasurer, as the case may be, to
disburse funds from the SEF pursuant to the budget prepared and in accordance
with existing rules and regulations;
4.4 Recommend changes in the names of public schools within the territorial
jurisdiction of the local government unit for enactment by the “sanggunian”
concerned.
4.5 The Co-Chairperson and Members of the Provincial, City or Municipal School
Board shall perform their duties as such without compensation or remuneration.
Members thereof who are not government officials or employees shall be entitled
to necessary travelling expenses and allowances chargeable against the funds
of the local school board concerned, subject to existing accounting and auditing
rules and regulations. (Sec. 101, LGC)
1. The Bids and Awards Committee (BAC)of the Province, City or Municipality
decides the winning bids and questions of awards on procurement of property and
services.
2. Under Republic Act No. 9184, membership of the local treasurer in the BAC is not
mandatory. The BAC shall be composed of one (1) representative each from the
regular offices under the Office of the Local Chief Executive such as but not limited
to the following: Offices of the Administrator, the Budget Officer, the Legal Officer,
the Engineering Office, and the General Services Office. The end user office shall
always be represented in the BAC. The BAC members shall be at least five (5) but
not more than seven (7) and who shall be personnel occupying plantilla positions
of the LGU. The Local Chief Executive shall designate the members of the BAC
who shall elect among themselves the Chairman and Vice-Chairman. In no case
shall the LCE and /or appointing authority be the Chairman or member of the
BAC.(Sec. 11.2.2, IRR, R.A. No. 918426, Rule V)
26
Amended Section 364 of the LGC (Committee and Awards)
4. The BAC shall also prepare the procurement monitoring report covering all
procurement activities specified in the Annual Procurement Plan (APP), whether
ongoing and completed, costing Fifty Million Pesos (₱50,000,000.00) and above
for goods and infrastructure projects, and Five Million Pesos (₱5,000,000.00) and
above for consulting services. The report shall cover all activities from pre-
procurement conference to the issuance of notice of award and approval of
contract. The report shall be approved by the head of the procuring entity, and
submitted to the Government Procurement Policy Board (GPPB) in printed and
electronic format within ten (10) working days after the end of each semester. The
GPPB is an inter-agency board created under the Government Procurement
Reform Act or R. A. No. 9184, chaired by the Secretary of the Department of
Budget and Management to formulate and amend the IRR and the corresponding
standard forms for Procurement, ensure the regular conduct by government
entities of procurement training, preparation of procurement operations manual for
all government agencies, and conduct annual review of the effectiveness of the
Procurement Law and recommend amendments thereto as necessary.
Section 18. Treasurer's Role in National and Local Elections pursuant to the Omnibus
Election Code27. –
2. The chairperson and the members of the Board of Canvassers shall not be related
within the fourth civil degree of consanguinity or affinity to any of the candidates
whose votes will be canvassed by said board, or to any member of the same
board.(Secs. 222, Omnibus Election Code, Art. XIX)
c) Preparation of Emergency Ballots– In the event of failure to receive the official ballots
on time, or where there are no sufficient ballots for all registered voters or when they
are destroyed and it is impossible to provide other ballots, the City or Municipal
Treasurer shall provide other ballots which shall be similar to the official ones and which
27
BATAS PAMBANSA BILANG 881, December 3, 1985
d) Record of Quantity and Serial Numbers of Official Ballots and Election Returns. -
The Provincial, City or Municipal Treasurer shall respectively keep a record of the
quantity and serial numbers of official ballots and election returns furnished the various
provinces, cities, municipalities and polling places, as the case may be. (Sec. 186,
Omnibus Election Code, Art. XVI)
1. The ballot box, all supplies of the BEI and all pertinent papers and documents shall
immediately be delivered by the BEI and the watchers to the City or Municipal
Treasurer who shall keep his office open all night on the day of the election if
necessary for the purpose, and shall provide the necessary facilities for said delivery
at the expense of the city or municipality. The City or Municipal Treasurer shall on
the day after the election require the members of the BEI who failed to send the
objects herein referred to deliver the same to him/her immediately and acknowledge
receipt thereof in detail.(Sec. 217, Omnibus Election Code, Art. XVIII)
2. The City and Municipal Treasurer shall keep the ballot boxes under their
responsibility for three months and stored unopened in a secured place, unless the
COMELEC orders otherwise or shall demand them sooner or shall order their
preservation for a longer time in connection with any pending contest or investigation.
Upon the lapse of three months and if there is no order to the contrary, the COMELEC
may authorize the City and Municipal Treasurer in the presence of its representative
to open the boxes and burn their contents, except the copy of the minutes of the
voting and the election returns deposited therein which they shall keep.(Sec. 219,
Omnibus Election Code, Art. XVIII)
k) Delivery and Transmittal of Election Returns - For the City and Municipal Board of
Canvassers, the copy of the election returns of a polling place intended for the City or
Municipal Board of Canvassers, duly placed inside a sealed envelope signed and
affixed with the imprint of the thumb of the right hand of all members of the BEI, shall
be personally delivered by the members of the BE1 to the City or Municipal Board of
Canvassers under the proper receipt to be signed by all the members thereof.(Sec. 229,
Omnibus Election Code, Art. XIX)
Section 19. Legal Basis for the Bonding of Local Treasurers and Other LGU Accountable
Officers. –Treasury Circular No. 02-2009 dated August 6, 2009 revised Treasury Order Nos. 01-
95 and 01-99 pertaining to regulations promulgated for the effective bonding of accountable
officers pursuant to the provisions of the Public Bonding Law (PBL).
1. Every officer of the local 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.(Sec. 305 (f), LGC)
2. Every officer, agent and employees of the Government of the Philippines or of the
companies or corporations of which the majority of the stock is held by the National
Government, regardless of the status of their appointment shall, whenever the nature
of the duties performed by such officer, agent or employee permits or requires the
possession, possession, custody or control of funds or properties for which he/she is
accountable, be deemed a bondable officer and shall be bonded or bondable and
his/her fidelity insured.(Sec. 4.1 of the Treasury Circular No. 02-2009 dated August 6,
2009)
3. 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 5 days
from such appointment, lawful succession or separation and submit the required
application for bond or cancellation thereof, as applicable.(Local Treasury Circular No.
02-2009, Sec. 6.2)
4. The duty to notify the TOP shall be given preferential attention of such heads of
departments, bureaus and offices of the National Government including GOCCs,
SUCs, heads of LGUs, Provincial and Local Treasurers and other officials
concerned.(Local Treasury Circular No. 02-2009, Sec. 6.3)
1.2. List of bondable public officers certified by the agency officer in charge of
Administrative and/or Finance Department, Service, Division or unit (Form
Annex D of TC No. 02-2009).
2. The Request and Application Forms, together with required supporting documents,
shall be filed with the CTOO II assigned at the BTr DOs/POs having jurisdiction
over the agency. The CTOO II shall verify, ascertain and determine the following:
1.1 If GF Nos. 57A and 58A have been properly accomplished and in order;
1.3 If the name of the applicant appears on the list of bondable public officers
submitted by the agency;
1.4 If the applicant is a safe and conservative risk in accordance with Section
320 of the PBL.
3. In case of non-compliance with the above Section, the CTOO II shall return to the
applicant the Request and Application Forms and its supporting documents for
necessary corrections and/or compliance.
4. In case the applicant is determined to be an unsafe risk, The CTOO II shall transmit
the bond application to the RD with his recommendation for disapproval stating the
basis therefor.
5. When the recommendation of the CTOO II is affirmed by the RD, the latter shall
communicate the disapproval in writing to the Head of Agency of the applicant
public officer stating therein the factual and legal basis for such disapproval.
6. The CTOO II shall assess the applicable bond premium and issue the ATAP when
GF 57A and 58A and supporting documents are found to be complete and in order.
7. The applicant shall upon receipt of the ATAP, proceed to the nearest AGDB where
the TOP has a deposit account for payment of the assessed bond premium shall
be for the account of the TOP. The CTOO II or his representative shall not, for any
reason, receive payment of the bond premium.
9. The applicant accountable public officer shall submit and present to the concerned
CTOO II a copy of the validated deposit slip and ATAP as proof of payment of the
bond premium.
1) Amount of Bond -
The amount of bond shall be based on the total accountability (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 One
Hundred Million Pesos (P 100M). However, the Head of the Agency may assign to other public
officers the excess accountability for which separate Fidelity Bond shall be secured.(Sec. 5.1,
Treasury Circular No. 02-2009)
The Treasurer of the Philippines with the approval of the Secretary of Finance shall fix and, from
time to time, review the uniform rate of the bond premium chargeable for insurance under the
Public Bonding Law or PBL. (Sec. 5.2, Treasury Circular No. 02-2009)
3) Rate of Premium -
The rate of premium of the Fidelity Bond is equal to 1.5% of the amount of bond but shall not be
less that P 150.00. The Revised Schedule of Premium Rates (pls. See the table below) shall form
an integral part of Treasury Circular 02-2009 until amended or revised.(Sec. 5.3, Treasury Circular
No. 02-2009)
I. CASH ACCOUNTABILITY
Section 22. Renewal. – The Fidelity Bond of an accountable officer shall be renewed before the
expiration of the bond. The application for renewal of bond shall be accomplished by using General
Form 57A and accompanied by the following:
a) List of bonded public officers subject for renewal certified by the agency official in charge
of Administrative and/or Finance department, service, division or unit; Agency certification
that the bond applicant has no pending administrative and/or criminal case (Annex E). For
a bond applicant with pending administrative and/or criminal case, copies or pertinent
pleadings, orders and resolutions filed or issued by the disputing parties prosecutor or
investigatory offices and judicial bodies shall be attached to the bond application;
b) Copy of the latest BTr approved bond or copy of the Confirmation Letter; and
a) Any increase in the amount of accountability will have a corresponding increase in the
premium of the bond.
b) The applicant shall accomplish and submit GF 57A to the concerned DO/PO together with
the following:
2. List of bonded public officers certified by the agency official in charge of:
Administrative and/or Finance Department, Service, Division or Unit.
c) The amount of bond premium shall be computed based on the increased amount of bond.
The bond shall take effect upon the time of payment of premium on the new bond
application.
Section 24. Accountable Officers Considered Unsafe Risks. –The concerned CTOO II shall
evaluate the bond application to determine if the applicant is a safe and conservative risk in
accordance with Sec. 320 of the PBL. When the CTOO II have basis to prove that the applicant
public officer is an unsafe risk owing to character, association or habits, the following procedures
shall be followed: (Treasury Circular No. 02-2009 dated August 6, 2009)
a) The CTOO II shall transmit the bond application to the RD with his recommendation for
disapproval stating the basis therefor. When the recommendation of the CTOO II is
affirmed by the RD, the latter shall communicate the disapproval in writing to the Head of
Agency of the applicant public officer stating therein the factual and legal basis for such
disapproval.
c) Within 5 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 15 days from receipt of the records from the RD to resolve the
appeal.
d) The decision of the TOP shall be final, executory and not appealable.
The Head of Agency or authorized representative shall immediately submit a written request for
bond cancellation to the concerned BTr DO/PO CTOO II involving accountable public officers who
are no longer accountable by reason of retirement, separation from the service, promotion,
transfer, suspension from office or for any other cause rendering them not bondable to their present
position. The Head of Agency or authorized representative requesting for cancellation of the bond
shall accomplish GF Nos. 57A, items 10-16. (7.4Treasury Circular no. 02-2009 dated August 6,
2009)
The cancellation of the bond for any cause allowed in the Treasury Circular No. 02-2009 before
expiration date, has the effect of limiting the liability of the Fidelity Fund to the transactions within
the period covered up to the time of its cancellation. The bond premium paid for the accountable
public officer whose bond is cancelled shall not be transferrable and not refundable.(4.12, Treasury
Circular No. 02-2009)
a) All bond premium collected by the Bureau of the Treasury shall constitute the Fidelity Fund.
The Fidelity Fund shall answer for defalcations, shortages and unrelieved accountability
a) Primary Liability -
The head of any Government agency at all levels, whether national, corporate or local is
primarily responsible and accountable for all government funds and property pertaining to his
agency.(Sec. 6.1, Treasury Circular No. 02-2009)
Failure on the part of the Head of Agency to make the required notification, of appointment,
lawful succession or separation by any accountable officer to a bondable position, in writing to
the Treasurer of the Philippines through the concerned District/Provincial Office (DO/PO) shall
render them primarily liable to any such loss or damage to public funds or properties their
respective agency, province, city or municipality, barangay as the case maybe, may incur on
account on such failure.(Sec. 6.4,Treasury Circular No. 02-2009)
a) An accountable public officer shall be considered bonded/insured with the Fidelity Fund
upon payment of the bond premium. The Fidelity Bond shall be valid and effective at the
time of payment and receipt of bond premium by the Authorized Government Depository
Bank (AGDB). The accountable public officer shall submit to the BTr DO/PO a copy of the
AGDB validated deposit slip and Authority to Accept Payment (ATAP) as proof of payment
of bond premium, after which the confirmation letter shall be issued.(4.9, Treasury Circular
No. 02-2009, dated August 6, 2009)
Section 30. Adjudication and Payment of Claims against the Fidelity Fund. –(8.0 – 8.5.3,
Treasury Circular No. 02-2009 dated August 6, 2009)
b) Effect of Relief from Accountability by COA – The relief from accountability of the
accountable public officer granted by the COA shall relieve the agency from responsibility
for the loss or damage to public funds or property.
c) Fidelity Fund; When Liable – When no relief of accountability is granted by COA, the
agency concerned may file claim for reimbursement from the Fidelity Fund to the extent of
the approved bond covered or amount of loss whichever is lower.
d) Claims – Any and all claims against the Fidelity Fund shall be filed as a money claim 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.
e) Requirements for Payment of Adjudicated Claim – The agency shall file a claim for
payment from the Fidelity Fund with the BTr, attaching the favorable findings of COA. The
BTr shall process the claim in accordance with existing budgeting, accounting and auditing
rules and regulations.
1.3 Proof of current and subsisting bond and payment of bond premium; and
2. In case of proven shortages and defalcation, the public officer responsible thereto
should be removed or relieved of his duties without prejudice to civil, criminal or
administrative cases to be instilled.
f) Claims
Any and all claims against the Fidelity Fund shall be filed as money claim 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. (8.4, Treasury Circular No. 02-2009)
g) Penal Clause
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 criminal, and/or
administrative liability under the Revised Penal Code and PD 1445.
a) The Bureau of Local Government Finance (BLGF) shall exercise administrative and
technical supervision and coordination over the treasury and assessment operations of
local governments (Sec. 43 (b), E.O. No. 127). It shall provide consultative services and
technical assistance to local treasurers in the implementation of programs, policies and
regulations on local fiscal matters such as local taxation, local revenue mobilization, and
real property assessment as well as administrative matters on the recruitment, selection
and appointment of Local Treasurers and Assistant Local Treasurers.
b) Administrative Supervision-
5. Conduct training programs, seminars, workshops and other allied activities for the
improvement of the administrative skills in the local treasury offices
c) Technical Supervision
1. 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;
2. 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;
3. Conduct regional training programs, seminars, workshops and other allied activities
for the improvement of the technical skills in the local treasury offices;
4. Monitor and determine the efficiency and effectiveness of the internal control system
of the office of the Provincial/City/Municipal Treasurer;
5. Monitor the performance of revenue generation in RPT, Business Tax and non-tax
revenues;
7. Monitor the implementation by LGUs of national and local tax ordinances and tax
measures;
8. Review, evaluate, and monitor the timely and accurate submission of LGU financial
and fiscal reports for the purpose of target-setting and policy formulation.
Section 32. Conduct of Local Treasury Operations Evaluation.–The conduct of the Local
Treasury Operations evaluation is governed by the enhanced Manual for the Evaluation of
Local Treasury Operations (MELTO) to provide a more systematic and uniform set of
1) Salaries
vi. Evidence or Certificate showing compliance with conditions set forth in the
approval of the appointment, if any
vi. Clearance from money and property accountability from previous office
d) Salaries of Persons Employed on Contract Basis (COA Cir. 81-155, Feb. 23, 1981)
ii. Certified true copy of the President's order of suspension providing for
payment ofsalary during suspension.
i. Application for leave approved by the proper head of agency or his duly
authorized representative
iii. Medical certificate in case of sick leave, except where leave not exceeding five
(5) days had already been enjoyed
iv. Statement showing the balance of leave standing to the credit of the employee
As a general rule all officers and employees who have rendered at least six (6) months
of continuous service, faithful and satisfactorily service, and whose office hours as so
fixed that they are on duty the number of hours required by law, are entitled to 15 days’
vacation and 15 days sick leave with full pay exclusive of Saturdays and Sundays and
c) Maternity Leave
iii. Certificate of clearance from money and property accountability (Sec. 235,
GAAM, Vol. I)
Married women in the government service who have rendered two years or more of
continuous service shall be entitled to maternity leave of 60 days with full pay. For those
who have rendered less than two (2) years of government service at the time of
theenjoyment of maternity leave, the computation of their maternity leave shall be
proportionate to their length of service (Sec. 17 Rule XVI Omnibus Rules Implementing
Book V of EO No. 292)
When an employee wants to report back to duty before the expiration of her maternity
leave, she may be allowed to do so without refunding the commuted money value of the
unexpired portion of her maternity leave and she shall be paid the corresponding salary
for the service rendered
The foregoing provision shall be subject to a certification of a physician that the subject
employee is physically fit for work (Sec. 14 Rule XVI Omnibus Rules Implementing Book
V of EO 292)
ii. Certification/Statement showing the balance of leave standing for the credit of
employee , which shall not be less than 15 days
vi. Copy of last appointment and appointment showing highest salary received if the
salary under last appointment is not the highest
vii. Clearances from fiscal's office, places of residence and place of last assignment
viii. Claimant's affidavit, that there is no pending case against him/her (RA 3019)
Overtime compensation by the hour shall be computed on the basis of the authorized
monthly basic salary of the officer or employee authorized to render overtime services.
However, as a general rule, the amount of overtime compensation, which may be allowed
an employee for a given calendar year, shall not exceed fifty percent (50%) of his basic
salary (Sec. 282 (a), GAAM, Vol. I)
Meal allowance in kind at P 20.00 per meal may be granted to officials and employees who
have rendered at least three (3) hours of overtime service before mealtime. However,
availment of the meal allowance in kind herein authorized shall constitute a bar from
collecting the overtime compensation authorized (Sec. 282, GAAM, Vol. II)
The payment of overtime service shall not apply to officials occupying positions
enumerated hereunder:
i. Department Secretaries
viii. Intermediate positions and created in between the above enumerated positions
and inasmuch as these positions involve coordinative and integrative functions and
in some cases exercising general supervision over the line divisions and units (Sec.
284, GAAM, Vol. I)
j) Honorarium
iii. Copy of contract, if any, between the agency and the personnel if latter is not an
employee of the agency
k) Subsistence Allowance
Subsistence allowance shall mean all allowance for meal or subsistence for an official or
employee who, by the nature of his duties and responsibilities has to make his services
available in his place of work even during mealtime. (Sec. 243, GAAM, Vol. II)
In all cases, officials and employees who are on maternity leave, sick or vacation leave,
whether with or without pay, or on full time or part time detail with another organizational
unit of same agency, another agency or special project, or attending training
course/scholarship grant/seminar or any other similar activity or on official travel shall not
be entitled to subsistence allowance for the duration of their official leaves, detail,
attendance in a training course/scholarship grant/seminar, or any other similar activity, or
official travel. (Sec. 296 (e), GAAM, Vol. I)
iii. Certification of the accountant that funds are available for the purpose
iv. A copy of special order from the agency department head covering the assignment
to hazardous/difficult areas
ii. Certification that recipient does not use government vehicles and that said amount
was incurred in the performance of his duties.
1) Travel Expenses
ii. Summary of Travel Expenses Claim (STEC) (COA Cir. 89-306, May 5, 1989)
ii. Certificate to effect that he is a witness for the government and not a party in a
civil case
A full travel allowance is allowed only in cases of absence from the permanent station One
(1) full day. For less than a full day, only the corresponding fractional part of the allowance. To
determine fractional part, divide allowance equally into four (4) units corresponding to breakfast,
lunch, dinner and lodging.
2. Foreign Travel
2. Conference, missions and other study trips (Sec. 351, GAAM, Vol. I)
i. Transportation
ii. Clothing allowance
iii. Representation expenses
iv. Daily allowance and reimbursable limit for hotel room rate Insurance
Documentary requirements
2) Communication Services
a) Telephone Charges
ii. Certification of the Head of the agency concerned or his authorized representative
that there was no service interruption and that all telephone numbers covered are
properly indicated on company's bill
iii. For long distance calls, certification of the Head of the agency that the long
distance calls was strictly official in nature, exceptionally urgent and absolutely
necessary
ii. Statement showing by denomination the balance on the date of the last purchase,
the issues since then, and the balances on the date of new purchase
a) By Administration
b) By Contract
ii. Plans, Programs of Work, Detailed Cost Estimates approved by proper authorities
v. Affidavit of contractor that all bills for materials used and labor employees have
been paid as corroborated by a certificate of project engineer
ii. Winning Bidders offer and Bid Tender of other participants/abstract of bids
x. Inspection Report
i. Bill of Creditor
iii. Affidavit of the contractor stating that all bill of materials used and laborers employed
have been paid
ii. Approved change order or extra work and approval by the proper authorities of price
adjustment
iii. Breakdown of total addition/ deduction amount involved into work items and cost
components including detailed quantity estimates of any additional work
iv. Cost estimate showing in sufficient detail the derivation of all prime/direct cost and
overhead/indirect cost of new items of work not included in original contract
4) Maintenance of Motor Vehicles Used for Official Travels of Officials and Employees
iii. Certificate of the Property Officer stating the vehicle belongs or is used by the
agency, and the repair is necessary and that the defects in the vehicle was incurred
v. Official receipts for expenses incurred for repair and servicing and spare parts
i. Canvass from at least three (3) contractors, or public bidding if amount involved is
more than P 50,000.00
5) Transportation Services
a) Hauling Services
i. Contract of Service
ii. Certificate of Receipts of Agency consignee of articles in good order and condition
b) Shipment
i. Copy of bills of lading and/or airway bill as the case may be, signed by consignee or
his representative
iii. Original copy of the dealer's/supplier's invoice duly signed by the dealer or his
representative
i. Copy of advertisement
ii. Certificate that there are no sub dealers selling at lower prices and that no suitable
substitute are available
iii. Invoices
7) Rents
i. Contracts of Lease
8) Interest
i. Authority for incurrence of obligations together with the terms and conditions for
repayment and the rates of interest charged (SAM)
i. Evidence showing that death, sickness or injury as the case may be, occurred or
was contracted in line of duty
i. Bill/Official Receipts
a. Retirement Claims
ii. Complete service record including statement of leave of absence without pay
iv. Approval of retirement by the employer or agency and adjudication by the GSIS
b. Separation Pay
ii. List of employees lay off showing the names designations and last salary received
iii. Service record of each employee duly certified by Head of Agency or his duly
authorized representative
ii. Certificate executed by the official concerned that the expenses sought to be
reimbursed have been incurred for the purpose (in case of extraordinary and
miscellaneous expenses)
a. The confidential and intelligence funds shall be utilized for the following purposes:
1. National defense, peace and order, intelligence, counter intelligence programs of the
Department of National Defense and related agencies;
3. In the case of the national security fund, for undertaking national security missions, and
4. For police investigation and detection activities, policies intelligence and arson
investigation activities. (COA Cir. 88-293 12/12/88)
v. Certified Xerox copy of (face of the paid check, reverse side of paid check
indicating endorsement made, itemized list of disbursement)
i. Statement of Account
ii. Clippings of the advertisement and notices published
i. Copy of subscription
ii. Evidence of receipt of payment
ii. Copy of bond which is equal to the cost of labor under contract
GAAM
JOCELYN T.PENDON
OIC – Executive Director
ANASTACIA R. LLANETA
Financial Analyst IV, BLGF Region 5 ILUMINADA B. DIMAYUGA
Local Assessment Operations Officer IV
CYNTHIA G. FAURILLO BLGF Region 4-A
Local Treasury Operations Officer IV DENNIS T. CUNAG
BLGF Region 5 Local Treasury Operations Officer IV
BLGF Region 4-B
NEMIA D. SEGOVIA
Local Treasury Operations Officer IV TROADIO P. BARRADAS
BLGF Region 5 Local Treasury Operations Officer IV
BLGF Region 4-B
MARIA RHODORA C. GASCON
Financial Analyst IV, BLGF Region 6 EILEEN M. VILLAGRACIA
Special Investigator III BLGF
JUNE ANN C. ABELLA Region XI
Financial Analyst IV, BLGF Region 7
LINA R. REOYAN
MARILOU Q. CAÑETE Asst. Provincial Treasurer, Masbate
Local Treasury Operations Officer IV
BLGF Region 7 CONCEPCION M. BENAVIDEZ
Municipal Treasurer, Virac, Catanduanes
LILIAN B. AGTULAO
Local Treasury Operations Officer III AMIE C. CASTELO
BLGF CAR Asst. Municipal Treasurer, Tiwi, Albay
REGINA C. RICAFORT
Provincial Treasurer, Davao Del Norte
ADELINDA B. AMACNA
Provincial Treasurer, Davao Oriental
MERLINA G. CABALLERO
City Treasurer, Island Garden City Of Samal
1. The Local Government Code of 1991, Annotated, Jose A. Nolledo, 1993 Reprint with
August 1993 Addendum;
4. Real Property Taxation, Annotated, Atty. Florecita P. Flores and Antonio A. Avila, Jr.,
First Edition, 2002;
5. Local Taxation and Fiscal Matters, Book II, LGC of 1991, PACTAA, Inc., 1992;
10. State Audit Code (Government Auditing Code of the Philippines or PD 1445),
Reprinted 1999, Accounting and auditing Development Office, Commission on Audit
(COA);
14. Manual on the New Government Accounting System (NGAS) for Local Government
Units, Vol. I – III, Professional Development Center, COA, 2002;
15. Updated Description of Accounts under the NGAS (COA Circular No. 2004-008),
Sept. 20, 2004;
17. Handbook on the Implementing Rules and Regulations (IRR) to the Government
Procurement Reform Act (RA No. 9184);
18. Updated Budget Operations Manual (UBOM) for Local Government Units,
Department of Budget and Management (DBM), June 2005;
19. Management Services, Part II, 2nd Ed., Nenita Angeles Deaño-Mejorada, 1993;
20. Manual on Certificate of Settlement and Balances, Revised 1993, COA, 1993;
21. Rules Implementing the Barangay Micro-Business Enterprises (BMBE Act of 2002
or RA 9178), Department of Finance (DOF) Order No. 17-04;
26. Revenue Audit Manual for Local Governments, Vol. I, COA, 1997;
28. BLGF Circulars, Memoranda, Circular Letters, Opinions, and Rulings, various
years;