Book 1 CH 3-6

Question 1

The BLGF Regional Officers shall perform the following administrative and technical functions
involving local treasury operations except:
 a. 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 Department of Finance.
 b. 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.
 c. Conduct regional training programs, seminars, workshops and other allied activities for the
improvement of the administrative and technical skills in the local treasury offices.
 d. 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.
 e. Undertake measures that would lead to efficient administration of local treasury operations.

Answer 1

d. 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.

Question 2

The following are the duties and responsibilities of the Provincial, City, and Municipal Treasurer
except:
 a. Collection of Local Revenues
 b. Collection of Real Property Tax
 c. Custody and Requisition of Accountable Forms
 d. General and Specific Functions
 e. None of the above

Answer 2

e. None of the above

Question 3

The provincial, city or municipal treasurers or his deputy shall prepare a certified list of all real
property tax delinquencies which remained uncollected or unpaid for at least one year in his
jurisdictions and submit the same to the sanggunian concerned on or before:
 a. April 14 of each year
 b. July 15 of each year
 c. September 5 of each year
 d. December 31 of each year
 e. None of the above

Answer 3

December 31 of each year

Question 4

The Local Treasurer shall submit certified statement covering income and expenditures to the LCE on
or before:

 a. April 14 of each year
 b. July 15 of each year
 c. September 5 of each year
 d. December 31 of each year
 e. None of the above

Answer 4

July 15 of each year

Question 5

The City or Municipal Treasurer, jointly with the City or Municipal Accountant, shall issue a certified
statement covering actual income on or before:

 a. April 14 of each year
 b. July 15 of each year
 c. September 5 of each year
 d. December 31 of each year
 e. None of the above

Answer 5

September 5 of each year

Question 6

The Local Treasurer shall be a member of the following Local Committees and Boards except:
 a. Selection and Promotion Board of the BLGF Offices
 b. Local Finance Committee
 c. Bids and Awards Committee
 d. Local School Boards
 e. Appraisal Committee for purposes of expropriation and purchase of real property

Answer 6

a. Selection and Promotion Board of the BLGF Offices

Question 7

Specific role of the Local Treasurer in the enactment or amendment of revenue ordinance of Local
Government Units include the following except:
 a. Update on the tax information system
 b. Advice on the adequacy of taxes, fees and charges and continued relevance of certain
impositions
 c. Update on the adjustment of fees and charges
 d. Dissemination of tax ordinances and revenue measures
 e. None of the above

Answer 7

e. None of the above

Question 8

The Local Government Code of 1991 allows the rates of taxes to be adjusted only once every:
 a. 3 years
 b. 5 years
 c. 10 years
 d. 15 years
 e. None of the above

Answer 8

5 years

Question 9

The members of the Bids and Awards Committee shall be:

 a. 5-7 members
 b. 5-9 members
 c. 10-12 members
 d. 10-15 members
 e. Any number

Answer 9

5-7 members

Question 10

It is an inter-agency board created under the Government Procurement Reform Act or R A. No. 9184
chaired by the Secretary of DBM.

 a. Bids and Awards Committee
 b. Local School Boards
 c. Local Finance Committee
 d. Government Procurement Policy Board
 e. Appraisal Committee

Answer 10

Government Procurement Policy Board

Question 11

The keys of the padlocks of the ballot box upon the termination of the counting of the votes shall
be placed in separate envelopes, sealed and signed by all members of the board and delivered by a
COMELEC representative to the following except:
 a. Provincial Treasurer
 b. Provincial Governor
 c. Provincial Fiscal
 d. Provincial Election Supervisor
 e. None of the above

Answer 11

Provincial Governor

Question 12

The Board of Canvassers must complete their canvass in the provinces within:

 a. 24 hours
 b. 36 hours
 c. 48 hours
 d. 72 hours
 e. 96 hours

Answer 12

72 hours

Question 13

The Board of Canvassers must complete their canvass in the municipalities within:

 a. 24 hours
 b. 36 hours
 c. 48 hours
 d. 72 hours
 e. 96 hours

Answer 13

36 hours

Question 14

The Board of Canvassers must complete their canvass in the cities within:

 a. 24 hours
 b. 36 hours
 c. 48 hours
 d. 72 hours
 e. 96 hours

Answer 14

48 hours

Question 15

The procedure for bonding are as follows except:
 a. Notice to the Bureau of the Treasury
 b. General Form No. 57 (A)
 c. General Form No. 58 (A)
 d. Endorsement to the Bureau of the Treasury
 e. Certification from the Secretary of DBM

Answer 15

e. Certification from the Secretary of DBM

Question 16

The Barangay Treasurer shall be bonded with the Fidelity Fund immediately upon assumption of
office in the amount to be determined by the Sangguniang Barangay but not to exceed:

 a. Php 5 million
 b. Php 1 million
 c. Php 100,000.00
 d. Php 50,000.00
 e. Php 10,000.00

Answer 16

Php 10,000.00

Question 17

At what percentage of their total value should the corresponding bond for Accountable Forms
involving Cash Tickets, Cattle Registration Certificates, and Marriage Certificates be?

 a. 5%
 b. 10%
 c. 15%
 d. 20%
 e. 25%

Answer 17

10%

Question 18

An official/employee who has both money and property accountability, shall be bonded only once
to cover both accountabilities, but the amount of the bond shall be in accordance with the Schedule of
Cash Accountability, provided however, that the amount of bond shall not exceed:

 a. Php 5 million
 b. Php 1 million
 c. Php 100,000.00
 d. Php 50,000.00
 e. Php 10,000.00

Answer 18

Php 5 million

Question 19

The Fidelity Fund shall not be used for the following except:
 a. To replace fines imposed on bonded officials/employees as a result of criminal conviction for
violation of the Revised Penal Code or any penal law.
 b. To pay for defalcations, shortages and unrelieved accountability after all possible means of
recovery of the amount from the accountable official or employee have been exhausted.
 c. To answer the liability of a bonded official/employee convicted of estafa through falsification
of public documents in his/her capacity as private individual.
 d. To refund the accountability of a bonded official/employee found short in accountability but
not removed or relieved of the duties.
 e. None of the above.

Answer 19

b. To pay for defalcations, shortages and unrelieved accountability after all possible means of
recovery of the amount from the accountable official or employee have been exhausted.

Question 20

Approved fidelity bonds are valid:

Answer 20

For 1 year