Annex 1

BUREAU OF LOCAL GOVERNMENT FINANCE

LOCAL TREASURY OPERATIONS PERFORMANCE EVALUATION GUIDE

Name of LGU: Province of Dinagat Islands Income Class: 2nd

Name & Gender of TreasurerMaria Jocelyn S. Albores / Female BLGF Office Memo: TRAVEL ORDER NO. 020.2025 dated 13 March 2025
Evaluation Team: Ariane T. Chan Name/Gender of LCE: NILO P. DEMEREY JR.
Carolyn B. Tolibas Date of Evaluation: 18-19 March 2025
Sheena Marie G. Berido
I. LOCAL TREASURY ORGANIZATION AND FACILITIES
KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS
I.A. PLANTILLA OF PERSONNEL
The local treasury office is compliant with the model
structure provided under LTOM. Book I, Section 4,
LTOM (2nd Edition)

Provincial Treasury Office - with Administrative

Division, Treasury Operations and Review Division, Book I, Section 4C,
Cash Division, and Local Economic Enterprise. LTOM (2nd Edition)

City Treasury Office - with Administrative Division,

Cash Division, Real Property Tax Division,
Business Tax and Miscellaneous Revenue Division, Book I, Section 4D,
Treasury Operations and Review Division, and LTOM (2nd Edition)
Local Economic Enterprise.

Organizational Structure Municipal Treasury Office - with Administration

Book I, Section 4E,
Section, Cash Division, and Revenue Division. LTOM (2nd Edition)
In case the local treasury office uses ICT systems,
the LGU/office has established its IT Unit, with Book I, Section 4B,
corresponding IT Plantilla positions, the primary LTOM (2nd Edition)
function of which is to maintain the systems and
provide technical support.
The local treasurer is permanently appointed to the
Section 470(c) of LGC
position.
If local treasurer is designated, indicate the expiry
DOF DO No. 052-2023
date of the issued Designation Order.
The assistant local treasurer/s is/are permanently
appointed to the position. Section 471(b) of LGC

If assistant local treasurer is designated, indicate

the expiry date of the issued Designation Order. DOF DO No. 052-2023

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

Are there vacant positions in the local treasury
office? If there are/is, are/is the positions necessary
in order for the office to function more efficiently?
Local treasurer and assistant local treasurer/s
is/are not related within the fourth civil degree of
consanguinity or affinity to the appointing or Section 79 of LGC
recommending authority.

Local treasury office employees are not related

within the third degree of consanguinity or affinity to
the appointing or recommending authority or to Section 59, Book V,
person exercising immediate supervision to the Administrative Code of
concerned employee. 1987

The Disbursing Officer is not holding or assigned

any other position in the LGU.

The Liquidating Officer is not holding assigned any

other position in the LGU. (LO is usually designated
from amoung the Revenue Collectors and thus,
s/he may function as both collector and LO. Section 65, NGAS for
However, the LO shall not be designated as either LGUs
DO or Cashier at the same time to avoid the
Clear Responsibility and possibility of co-mingling public funds.)
Accountability and No
Conflict of Interest in
Personnel Assignments The Cashier is not holding or assigned any other
position in the LGU

The Collector is not holding or assigned any other

position in the LGU

The Disbursing Officer is authorized with the

corresponding designation order

Page 1 of 12
 Are there permanent employees detailed from/to
the local treasury office? If yes, are they supported
with Detail Orders duly issued by competent
authority and indicating the specific duties assigned
and the period of effectivity, which should be one
Section 13(b) of ORAOHRA
(1) year or less for those without employees'
consent and three (3) years for those with consent.

Job Order workers are not allowed to perform tasks

that are part of the functions of the regular Plantilla Section 7.2,3,4, COA-
positions thus, they are not allowed to handle cash DBM Joint Circular No.
and accountable forms. 2, s. 2020

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

I.B. BONDS OF ACCOUNTABLE OFFICERS

•LGC Section 305(f)
Bonds of Accountable All Accountable Officers of the LGU are secured
•COA
Officers with approved bonds.
Circular No. 97-002
•Treasury Circular
No. 02-2009
Adequacy of Bonds of The actual Maximum Cash Accountability of the
Accountable Officers- Treasurer/Asst Treasurer/Disbursement
Treasurer Officer/Liquidating Officer/Collectors/Other
accountable officers and employees is
commensurate to the amount of bond as provided LGC Section 305 (f)
on the Revised Schedule of Premium Rates
The expiry date of the approved bond of the
Treasurer is later than the current year.

I.C. PLANS AND PROGRAM/OPCR -

*(Format to be proposed/dra
Office Performance Commitment and Review
(OPCR)
•MTs submit to PT

•CTs submit to BLGF RO CSC MC No. 06, s.

2012 (SPMS)
•PTs submit to BLGF RO

•NCR submit to CO
Plans and Programs prepared and completed -
REVENUE GENERATION ACTION PLAN

•MTs submit to PT DOF Memorandum

•CTs submit to BLGF RO Circular No. 10-89
dated April 17, 1989
•PTs submit to BLGF RO

•NCR submit to CO

Specific tasks are performed and targets are

achieved in a manner that contributes to an efficient
local revenue generation and resource mobilization.

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

II. REVENUE GENERATION

II.A. LOCAL REVENUE CODE (LRC) LGC Section 151 and
Effectivity date of Local Revenue Code is at most 5 191
yrs. old LGC Sections 133 to
143, 147-149, and 151
EO 41 dated September
Utilization of LFC Toolkit on the imposed fees and DILG 25,
DOF2023
JMC No.
charges 2019-01 dtd May 17,
2019
II.B. COLLECTION STRATEGIES
Local Treasurer conducts tax information campaign
and dissemination, revenue enhancement
programs for barangay officials.
LGC Section 249 and
The use of social media and other online platforms Section 470
are utilized for information dissemination.

•Notice of Time for Collection of Tax is posted at a

publicly conspicuous place and published in a LGC Section 249 and
newspaper of general circulation Section 470

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 Best practices or other collection strategies are
implemented aside from those enumerated from
the LGC

II.C. RECEIPTS FROM LOCAL SOURCES

II.C.1. Real Property Tax
The Local Assessor has provided the Local LGC Section 248
Treasurer with an updated copy of the Assessment
Assessment Roll roll on or before December 31 of the current year.

Computation of the tax due for all RPT payments is LGC Section 251
equal to the Assessed Value from the Assessment
Tax Due=AV*Tax Rate Roll multiplied by the Tax Rate as specified in the
Local Revenue Code (LRC)

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

II.C.1. Real Property Tax

The discount on the Advance Payment of the RPT LGC Section 251
does not exceed 20% of the amount of tax due; and
RPT Payment Discounts does not exceed 10% on Prompt Payment, in
accordance with the approved LRC

The penalty on the late payment of the RPT is 2% LGC Section 255
per month after the due date but does not exceed
RPT Payment Penalties
36 months or a penalty of 72%

Availability of Real Property The Local Treasurer keeps and maintains an Section 20, NGAS for LGUs
Tax Account Register updated Real Property Tax Account Register
(RPTAR) and Tax Payer's (RPTAR)/Tax Payer's Index Card.
Index Card
Tax payments (Principal and Penalty/Discounts)
are accounted and correctly posted or recorded
Correctness of Real
when comparing the RPTAR/Tax Payer's Index
Property Tax Account
Card with their corresponding Official Receipts in at
Register
least three (3) samples

The Local Treasurer prepares and maintains an Sec. 20, Vol. 1, MNGAS
Abstract of Real Property Tax Collection (NOTE: for LGUs
Abstract of Real Property
per MNGAS for LGUs, the Local Accountant shall
Tax Collection
prepare the Abstract of RPT) Section 68, Volume I of
GAM for LGUs
The Local Treasurer keeps and maintains inventory Section 239, LGC
of Idle Lands provided by the local assessor.
Idle Land Tax
Idle land tax is imposed not exceeding 5%.

The computation of tax due is in accordance with Section 135 of LGC

the approved LRC
Tax on Transfer of Real Grant of relief on Surcharges and Interest on local DOF DC 002.2024
Property Ownership taxes (Tax amnesty on Estate Tax of BIR) dated February 19,
2024

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

II.C.1. Real Property Tax

Annual Certified List of Taxpayers, Amount Due Sec. 20, Vol. 1, MNGAS
and Collectible for Real Property Taxes is available for LGUs /
and prepared based on RPTAR Section 42, Volume I,
GAM for LGUs
Annual Certified List of Taxpayers, amount Due and Sec. 20, Vol. 1, MNGAS
Annual Certified List of Collectible for Real Property Taxes has been for LGUs /
Taxpayer's Amount Due and submitted to the Chief Accountant at the beginning Section 42, Volume I,
Collectible for Real Property of the year. GAM for LGUs
Taxes The Certified Report of Delinquent Real Property LGC Section 269
Taxpayer has been submitted to the Local (Treasurer to Certify
Sanggunian on or before December 31 of the Delinquencies
current year Remaining
Uncollected).
Posting of NODs in the main entrance of the Section 254, LGC
provincial capitol, or city or municipal hall and in
publicly accessible and conspicuous place
Notice of Delinquency
Notice of Delinquency has been issued to the
concerned delinquent taxpayers

The Local Treasurer's Office enters into a

Compromise Agreement with the delinquent
Compromise Agreement
taxpayers.

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 The Local Treasurer conducts Public Auction on the LGC, Sections 174-185
delinquent properties
Judicial And Administrative
Remedies in the collection Procedures on the conduct of Public Auction has
of RPT chronologically observed

An electronic system is being utilized by the local x

treasury office (wholly or partially) for the data,
Computerization recording, collection, payment and/or other
transactions.

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

II.C.2 Business Taxes and Other Taxes/Fees and Charges

The Local Treasurer performs the assessment of
DOJ Opinion No. 17 s. 2020
businesses
Assessment of Business
Unified Application form for Business is fully and
EODB Law / RA 11032
properly accomplished
For new applications, "no tax assessment" except LGC Section 136 and
in the case of Tax on Business of Printing and 137; BLGF MC 001-
Publication and Franchise Tax Pursuant to Sections 2020
136 and 137 of the LGC in the case of provinces
and cities
Computation of Local Taxes, For renewal of Business Permits, the Basic Tax is
Fees & Charges based on the gross sales/receipts of the preceding
calendar year as evidenced by the Sworn
Declaration of the previous year.
The charging of the Mayor's Permit Fee and Other
Regulatory Fees and Charges are embodied in the
LRC
The Taxpayer's Index Card is available and
updated
The data in the Tax Order of Payment (TOP) is
consistent with the Official Receipts in at least 3
random samples
The data in the TOP and Official Receipts is
Taxpayer's Index Card consistent with the Taxpayers Index Card and are
properly posted/recorded in at least 3 random
samples
In the case of manual collection, the Local
Treasurer prepared and maintained an Abstract of
General Collection

The Local Treasurer prepares and maintains a

Certified List of Delinquent Certified List of Delinquent Business Taxpayers
including the period of delinquency. LGC, Section 269
Business Taxpayers

The Local Treasurer issues Notice of Delinquency

Notice of
or Demand Letters to the delinquent business
Delinquency/Demand
taxpayers
Letters

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO

II.C.2 Business Taxes and Other Taxes/Fees and Charges

The Local Treasurer undertakes Examination of LGC, Section 171

Examination of Books of Books of Accounts and use of Presumptive Income
Accounts/ PILAA Level Assessment Approach (as last resort)

Registration/Renewal of Total Number of Business Registrants (for the last FY ____ FY ____ FY ____
Business Permits 3 years)
Total Number of Closed Businesses (for the last 3 FY ____ FY ____ FY ____
Retired/Closed Businesses
years)
Imposition of Other Taxes such as CTC, Franchise
Tax, and Amusement Tax, among others, in LGC, Sections 135-141,
Other Taxes accordance with the approved LRC 156-158

An electronic system is being utilized by the local

treasury office (wholly or partialy) for the data,
Computerization recording, collection, payment and/or other
transactions.

II.C.3 Economic Enterprises

The LGU has approved Ordinance creating

Legal Mandate for Economic LGC, Section 17 and
Economic Enterprises and lists all the Economic
Enterprise Section 22
Enterprises operated by the LGU

Annual Budget for the Economic Enterprises of the LGC, Section 313
Approved Annual Budget for LGU is approved (including Supplemental Budget, if
Economic Enterprises there is).

Page 4 of 12
 The Local Treasurer prepares and maintains the LGC, Section 313
Statement of Operations of Economic Enterprises
of the LGU
Statement of Operations of
Economic Enterprises Income from LEE suffices its expenditures and/or
self sufficient

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

II.C.4. Collection Efficiency of Local Sources (LTOE No. 31. & 3.2)
Average Actual Revenues from Local Sources for
the last three (3)preceding years have exceeded or
equaled their estimated average revenue targets LGC, Section 316
for the same last three(3) preceding years
Compliance with Estimated
Revenue Targets
Actual Collections RPT BT F&C IEE
FY ____
FY ____
FY ____
III. FUND MANAGEMENT AND ACCOUNTABILITY
III.A.1 Accountable Forms
LTOM, 2nd Edition,
Book II, Section 86
All accountable forms are produced by following the
standards of the National Printing Office
Sec. 91, Chapter 3,
Volume I, GAAM
All Community Tax Certificates and Documentary
Sources of the Accountable Stamps are provided by the Bureau of Internal Annex 43, NGAS for
Forms (AF) LGUs
Revenue
All accountable forms and Community Tax
Certificates are purchased from Provincial Treasury
Office (PTO)

All Request Authority Forms are from the Bureau of

EO No. 378 s. 2004
Local Government Finance

The AFs are adequately stored and secured in the LTOM, 2nd Edition,
Storage, Safekeeping and stockroom. Book II, Section 86
Filing of AFs
Accountable Forms filed properly and Section 91, GAAM
systematically.
KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

III.A.1 Accountable Forms

AF Custodian has a permanent record book LTOM, 2nd Edition,
maintained for accountable form. Book II, Section 86.
separate, complete details and in prescribe format
Issuance of AFs (not necessary NPO logbook) Section 91, GAAM

The First-in First-out (FIFO) method is used in the

issuance of AFs
The CRAAF is consistent with the corresponding NGAS for LGU Annex
logbooks for each kind of AF 43 CRAAF Form
Inventory of Accountable LTOM, 2nd Edition,
Forms Book II, Section 86
The actual inventory of stocks and actual balance Section 50, NGAS for
of stocks on hand is consistent with CRAAF LGUs
Individual Report of The Authorized Collectors/Teller requisitioned the
Accountability for appropriate Accountable Form through the
Accountable Forms (RAAF) Requisition Issue Slip (RIS.)
Collectors/tellers and other accountable officers
shall render the RAAF at the end of the month for
consolidation by the Local Treasurer. Section 50, NGAS for
LGUs
*prepared by custodian noted by treasurer

The Accountable Form is recorded in the Individual

Stock Card and/or Accountable Form Logbook

The balance on-hand of Accountable Forms is

Annex 43 CRAAF Form,
consistent with what is recorded in the individual
NGAS for LGUs
RCD

The issued AF is consistent with the individual

Report of Collection and Deposit (RCD)

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

Page 5 of 12
III.A.1 Accountable Forms
Accountable Officer's Monthly Individual Report of
Accountability for Accountable Forms is submitted LTOM, 2nd Edition,
to the Accountable Forms Officer/Accountable Book II, Section 86
Forms Custodian for consolidation.

The Treasurer's Monthly Consolidated Report of

Treasurer's Monthly Accountability for Accountable Form is accurate Sec.51, NGAS for
Consolidated Report of and promptly prepared and submitted. LGUs
Accountability for
Accountable Forms
The Consolidated Report accompanied by the
individual RAAF shall be submitted to the COA
auditor concerned for verification not later than the
fifth day of the ensuing month.

III.A.2. Report of Collection and Deposit (RCD)

The collectors prepare and accomplish their
individual RCDs and Abstract of Collection on a
LGC Section 307
daily basis.

The individual RCDs contain the following COA Circular No. 92-
information: 382
•Type of Accountable Forms
Preparation of the RCD •Balance of Accountable Forms (Official Receipts LTOM, 2nd Edition,
and Serial Number From & To) Book II, Forms and
Annexes, pp. 148-150
•Total amount collected out of the Official Receipts
issued
•Total collections remitted (Total Cash and Details
of Check Payments-Date, Bank, Check Number, Section 15, NGAS for
and Amount) LGUs

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

III.A.2. Report of Collection and Deposit (RCD)
Remittance to Liquidating The RCD has been received/verified and signed by
Officer (LO) the Cashier/Liquidating Officer daily or not later Section31, NGAS for
than the following day. LGUs
Field Collectors: Refer to Section 88, Book 2 of
LTOM
The triplicate copy of the last issued OR remitted
has been noted by the LO/Treasurer on a daily
basis orofnot
•Series later than the
Accountable following
Forms used day with the
Remittance to Liquidating following information: Section31, NGAS for
Officer (LO) •Amount of collection LGUs
•Date of remittance
•Signature of the designated LO/Treasurer

III.A.3 Collector's Cashbook

Recording of Collections The Collector has recorded the collections and LTOM, 2nd Edition,
and Remittances in remittances in the cashbook daily or not later that Book III,
Cashbook the following day Section 109
Consistency of Collectors The daily collection and remittances in the
Cashbooks with individual Collectors Cashbooks tally and are reconciled with
Record of Collections and the individual RCDs for any given day or month with
Deposit for any given day or respect to:
month •The Debit Column which contains the total
collections
•The Creditfrom the daily
Column whichindividual
contains RCDs
the total
collections from the daily individual RCDs remitted Section 4E and 105,
to the Cashier/Liquidating Officer; and NGAS for LGUs

•The Balance which refers to the difference

between the Debit and Credit column representing
the cash on hand not yet remitted to the
Cashiers/Liquidating Officer

The collector's cashbook is totaled per page, per

month, footed, ruled and certified by the collector at Section 26-28, NGAS
Correctness in the Format of the end of each month for LGUs
Collectors Cashbook

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

III.A.4 Consolidated Report of Collection and Deposit (Consolidated RCD) of the Liquidating Officer
Consolidated RCD The Liquidating Officer prepared a summary of the
RCDs at the end of each day
LTOM, 2nd Edition,
Book II,
Section 89

Page 6 of 12
 LTOM, 2nd Edition,
Consistency of individual The individual RCDs and their corresponding Book II,
RCDs, OR's, and the Official Receipts are consistent with their entries in Section 89
Consolidated RCD the Consolidated RCD in at least three (3) random
samples
Turnover of collections to The Local Treasurer has received and signed the
the Local Treasurer Consolidated RCD daily (or not later than the next
day) with attached validated deposit slips intact and Sec. 31, NGAS for LGUs
daily.

The Local Treasurer has prepared the RCD with

attached validated deposit slips intact and daily.

The Liquidating Officer is authorized (thru an Office

Order) to receive remittances from collecting
Deposit of Collections officers/tellers

The total collections reflected in the Consolidated

RCD is consistent with the total deposit as validated LTOM, 2nd Edition,
by the authorized depository bank. Book II,
Section 89
The Liquidating Officer has recorded the total
collections and remittances in the Cashbook

Cashbook Recording of
Total Collections The Collector remits the full amount collected after
the cut-off time to the Liquidating Officer at the
close of the business day for safekeeping

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

III.A.5 Liquidating Officer's Cashbook

The Cashbook is updated daily with all transactions such Sec. 26, NGAS for LGUs
as collection and remittances

The daily collection and remittances in the Cashbook

tally and are reconciled with the Consolidated RCDs for
any given day and month with respect to:

•The Debit Column which contains the summary of collections

from the daily Consolidated RCDs received from the Collectors

Updated Cashbook •The Credit Column which contains the summary of collections
remitted to the Treasurer; and
Sections 26 to 28 of the
NGAS for LGUs.
•The Balance which refers to the difference between the Debit
and Credit column representing the cash on hand not yet
turned over to the Treasurer

•The Cashbook is totaled per page, per month; footed, ruled

and certified by the Liquidating Officer at the end of each
month

Certification must be clearly written or stamped

III.A.6 Disbursement by Checks

The checks are drawn based on the duly approved COA Circular 2002-003,
disbursement vouchers Section 40 dated June 20,
2002

The Local Treasurer and the Local Administrator or the COA Circular 2002-003,
Consistency of checks and
Municipal Mayor, in the event that there is no Mun. NGAS for LGUs, Section
disbursement vouchers
Admin, countersign the checks. For expenditures 40, COA Circular 2002-
appropriated for the operations of the Local Sanggunian, 003, NGAS for LGUs,
the Treasurer and the Vice Governor/Mayor countersign Section 40
the checks.

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

III.A.6 Disbursement by Checks

Who release the checks? COA Cir 2002-003, NGAS

for LGUs, Section 42

The Cashier has a standing order regarding the

preparation of checks/payment by checks/releasing by
checks.

The Cashier maintains a check register recording all COA Cir 2002-003, NGAS
checks issued by fund. for LGUs, Section 42

Check Register
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 COA Cir 2002-003, NGAS
for LGUs, Section 42

The Check Register records all checks chronologically

and the signature of all claimants acknowledging the
Check Register receipt of payment and/or properly receipted report of
The Treasurer/Cashier prepare a daily/monthly
check issued for each fund.

The paid DVs and it's supporting documents for each COA Circular No. 92-389,
fund stamped "PAID" 3 November 1992

The submission of report of check issued together with COA Circular 2002-003
the paid DVs to the Local Accountant is within the next Section 43
three days

III.A.7 Petty Cash

The designated Petty Cash Custodian is a regular COA Circular No. 2012-
employee authorized by an office order and covered by 001 dated June 14, 2012,
the appropriate bond Section 1.1.2

The amount of Petty Cash is in accordance with the

Petty Cash Custodian provisions of the COA Circular, rules, and regulations.

The Petty Cash Fund is kept separated from the regular

advances granted for a particular purpose

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

III.A.7 Petty Cash

All disbursements out of the petty cash fund are covered

by duly accomplished and approved petty cash vouchers
supported by receipts, other proof of payment, and other
supporting documents

No petty cash voucher has exceeded the ceiling COA Circular No. 2012-
Petty Cash Disbursements provided by the COA. 001 dated June 14, 2012,
Section 1.1.2
At least Seventy-five percent (75%) of the petty cash
fund has been liquidated within the COA prescribed
period before replenishment of the Petty Cash.

The petty cash fund has been fully liquidated at the end
of the year.

The unused petty cash fund returned to the Treasurer.

The petty cash custodian prepared a report of

COA Circular No. 2012-
Petty Cash Replenishment and disbursement supported by a list/summary of petty cash
vouchers, and supporting documents 001 dated June 14, 2012,
Report
Section 1.1.2

The Local Treasurer issued an official receipt

acknowledging the return of unused amount of the petty
cash fund at the end of the year.

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

III.A.8 Cash Advances of the Designated Disbursing Officer and Disbursing Officer Cashbook

Cash Advance Disbursement There is an approved Disbursement Vourcher for Cash LTOM 2nd Edition, Book
Voucher Advance III, Section 103

The Disbursing Officer/Special Disbursing Officer record and

LGC Section 339; COA
Cash Advance reflect the total payments in the prescribed Report of
Disbursements with complete supporting documents Circ. 97-001 & 92-382

The Disbursing Officer/Special Disbursing Officer has recorded LGC Section 339; COA
Report of Disbursements all the cash advances/disbursements in the cashbook. Circ. 97-001 & 92-382

The previous cash advance granted been liquidated before the COA Circular No. 2012-
grant of another cash advance. 001, 14 June 2012

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 All cash advances shall be fully liquidated at the end of each
COA Circular No. 97-002
year. The cash balance on hand, if any, refunded/returned to
Treasurer/Cashier. February 10, 1997

The Cashbook postings on cash advances and

disbursements are consistent with the Report of
Disbursements with respect to:
•The Debit Column which contains the amount of cash advances drawn
by the Disbursing Officer based on the approved Disbursement
Voucher for Cash Advances
Consistency of Cashbook for •The Credit Column which contains the amount of disbursement out of
NGAS for LGUs Section
advances with the Report of the cash advances granted to the Disbursing Officer/Special Disbursing
Officer; and 26-28
Disbursement
•The Balance which refers to the difference between the Debit and
Credit Columns representing the cash on hand of the Disbursing
Officer/Special Disbursing Officer

The cashbook is totaled per page, per month; footed, ruled, and
certified by the Disbursing Officer/Special Disbursing Officer at the end
of each month

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

III.A.9 Treasurer's Cashbooks

Cashbooks are prepared separately for each fund and each

depository account
LGC, Sec. 313

Fund Accounts and Depository

Accounts
The number of cashbooks is equal to the number of depository
LTOM, 2nd Edition, Book
accounts as attested by the number of depository account
passbooks or list of depository accounts II, Section 90

All receipts are properly deposited to the authorized depository NGAS for LGUs Section
account and depository bank of the LGU; Collections are 105; Sec. 33, Vol. 1,
deposited intact daily or not later than the next banking day MNGAS for LGUs
Fund Accounts and Depository
Accounts

LTOM, 2nd Edition, Book

Cashbook Balances as of date of evaluation
II, Section 90

The Balance in the Cashbook-Cash in Treasury per fund

LTOM, 2nd Edition, Book
is equal to the Debit total of the Cash in Vault in the
III, Section 143
Financial Statements

The balance in Treasurer's Cash book - Cash in Bank

Cashbook Reconciliation LTOM, 2nd Edition, Book
equal to the amount of cash balance in the depository
III, Section 143
bank.

The balance in Treasurer's Cash book - Cash in Bank

LTOM, 2nd Edition, Book
reconcile/tally with the ledger per FS of the Accounting
III, Section 143
Office at the end of the month.

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

IV. EXPENDITURES
LOCAL BUDGETING
Role of Treasurer in the Local •Certify jointly with the Local Accountant all statement of
Budget Process income and expenditures of the preceding fiscal year, the
actual income and expenditures of the first two (2) quarters of
the current year and the estimated income and expenditures LTOM, 2nd Edition, Book
for the last two (2) quarters of the current year. 3, Sec. 96-A

Prepares cash program to determine a realistic cash

inflow on a monthly basis. (Cash Flow Model of the BLGF may LTOM, 2nd Edition, Book
be used as reference).
3, Sec. 96-D

Role of Treasurer as a member Assist the Sanggunian in the analysis and review of the annual
of LFC and supplemental budgets to determine the compliance with
statutory and administrative requirements
LTOM, 2nd Edition, Book
3, Sec. 96-B

Page 9 of 12
Annual Budget/Annual Duly approved by Local Sanggunian

Investment Program (AIP) with

The Treasurer maintains a copy of the AIP
20% Development Fund and
5% Local Disaster Risk
Reduction Management
Fund/5% GAD Budget

Cashbook for 20% The treasurer maintains separate cashbook for the utilization of LGC Sec 287 & 324 (d);
Development Fund 20% Local Development Fund JMC DILG-DBM No. 2011-
1 dated April 11, 2024;
COA Circular No. 2012-
002

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

V. COMPLIANCE TO BLGF-DOF ICT POLICY AND GUIDELINES (Additional guidelines on ICT Evaluation will be provided)
Is the LGU adopting an ICT/Electronic Transactions such as Electronic Payment and RA 8792 (eCommerce Act
Collection System (EPCS)? of 2000); DOF DO No.
054.2024
If the answer to No. 1 is YES, is it fully implemented? If partially implemented, up to what
extent is the implementation of the system?

If the answer to No. 1 is YES, take note of the system name and its description.

Sections 5, 6, 7, and 8 of
Minimum Standards for ICT Systems for Local Treasury and Assessment DOF DO No. 054.2024
dated June 10, 2024

How did the LGU acquire the services of the System Provider?
Technology Neutrality

a. through Grant

b. through LGU Fund

c. other mode. Pls indicate

Can the system connect or is connected with other LGU

Interoperability systems such eBudget, eNGAS, eSRE, eTRACS, etc.?

Did the system shorten the period of transaction, or eliminate

unnecessary delays?
Elimination of Red Tape
Does the system address delays and red tapes?
Security Measures Is there an appropriate security measure that guards against
unauthorized access, unlawful disclosure of information, and to
ensure integrity of stored information? (Please specify the
security measures.)

Auditability Does the system provide audit trail?

If the answer to No. 1 is NO, take note of the reasons or challenges for non-adoption of
EPCS.

KEY RESULT AREA COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

VI. REPORTING COMPLIANCE

SRE Quarterly Report

DOF DO 052.2022 dated
07/29/2022 & BLGF MC
1st-3rd Quarters-15th of the month following the end of the
014.2022
quarter

Year-end report-28th Feb of the subsequent calendar year

Ending Balance of the latest Q4 SRE Php

Compliant to the submission of
reports required by BLGF Ending Balance per Cash Book Php

Statement of Indebtedness, Payment and Balances

(SIPB) (Annual)

Quarterly ENRDMT every 30th of the month following

DOF DO 049-2016
the end of each quarter
Quarterly Reports on Fund Utilization and Status of
Program/Project Implementation on the Shares of LGUs
from the Collections of Tobacco Excise Tax every 30th RA No. 7171
of the month following the end of each quarter
Sec. 20, Vol 1, MNGAS for
Certified List of Delinquencies for the Last 5
LGUs/ Section 42, Volume
Years(Annual)
I, GAM LGUs

List of Authorized Government Depository Banks

AGDBs
LBP
Prompt submission of reports
being required by BLGF
DOF DC 004.2024
Page 10 of 12
 Prompt submission of reports
being required by BLGF DBP
DOF DC 004.2024
Overseas Filipino Bank

Al Amanah Islamic Investment Bank of the Phils.

Phil. Veterans Bank

Non-AGDB (specify the bank)

23 COMPLIANCE INDICATOR LEGAL BASIS YES NO REMARKS

6.5

Compliance to COA Findings

Recommendations per AAR Unremitted and undeposited collection

Unliquidated cash advances

Unremitted mandatory contributions of GSIS, PAGIBIG,

PHILHEALTH and BIR Withholding Tax

Remittance of RPT shares

Unreconciled cashbook with accounting records

GAD Findings

others:

Other related reports: (SRE working paper) SRE manual

OTHERS:

Random ocular inspection to projects funded through loan

Random validation of business establishments' business tax assessment

Page 11 of 12
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