1.

If the actual collected annual national internal revenue taxes for the
year 2020 is P500,000,000,000 (500B). How much is the share of
the LGUs (Cities, Provinces, Municipalities, Barangays) for the year
2023?
a. 200,000,000,000 (200B)
b. 250,000,000,000(250B)
c. 300,000,000,000(300B)
d. 1,250,000,000(1.25B)
e. Cannot be determined

2. In relation to question #1, how much is the share of provinces? a.

46 billion
b. 57.50 billion
c. 69 billion
d. 0.2875 billion
e. Cannot be determined.

3. In special levy on lands benefitted by public work projects, the

special levy shall not exceed how many percent of the actual cost
of such projects and improvements, including the costs of acquiring
land and such other property in connection therewith?
a. Fifty percent (50%)
b. Forty percent (40%)
c. Sixty percent (60%)
d. Thirty percent (30%)
e. Seventy percent (70%)

4. In the share from proceeds derived from Hydro-Power Plants,

Geothermal, and Other Sources of Energy, Municipality of X,
received 7 million as a share. How should the Municipality program
the
proceeds?
Lower the cost of Development and
electricity livelihood Projects

a. 4,900,000.00 2,100,000.00
b. 4,200,000.00 2,800,000.00
c. 3,500,000.00 3,500,000.00
d. 5,600,000.00 1,400,000.00

Prepared by: OSMUNDO O. ABAYA JR. CPA

BCLTE MOCK EXAMINATION
JUNE 11, 2023
 e. 2,800,000.00 4,200,000.00

5. In the automatic release of National Tax Allotment (formerly

Internal
Revenue Allotment),
a. Bureau of the Treasury

b. Department of Budget and Management (DBM)

c. Department of Finance
d. Office of the President
e. Bureau of Local Government Finance

6. In the duties and responsibilities of treasurers relative to credit

financing, in coordination with other LGU officials concerned,
ensure that the debt servicing for the LGU credit does not exceed
__________________________________________________.
a. Ten percent (10%) of its annual regular income for each year until
the loan is fully paid.
b. Twenty percent (20%) of its annual regular income for each year
until the loan is fully paid.
c. Thirty percent (30%) of its annual regular income for each year
until the loan is fully paid.
d. Forty percent (40%) of its annual regular income for each year
until the loan is fully paid.
e. Fifty percent (50%) of its annual regular income for each year
until the loan is fully paid.

7. In the creation of a barangay, to enhance the delivery of the basic

services in the indigenous cultural communities, barangays may be
created in such communities by ______________, notwithstanding the
requirements in the creation, division, merger, abolition, and
conversion of LGUS.
a. Sangunian Bayan resolution
b. Sangunian Palalawigan resolution
c. Presidential Decree
d. Act of Congress
e. Mayor’s Endorsement

Prepared by: OSMUNDO O. ABAYA JR. CPA

BCLTE MOCK EXAMINATION
JUNE 11, 2023
 8. In evaluating all the recommendees of the LCE, specifically for a
municipal treasurer, at least how many years of experience in
treasury and accounting is needed?
a. 5 years
b. 10 years
c. 4 years
d. 3 years
e. 1 year

9. In idle land tax, the maximum amount of tax is __________________.

a. 3% of the cost of the land
b. 3% of the assessed value of property
c. 5% of the cost of the land
d. 5% of the assessed value of property
e. 50% of 5% of the assessed value of property

10. When the treasurer designates liquidating officer from among the
collectors, the Report of Collections and Deposits (RCD) shall be
prepared in how many copies?
a. 2 copies
b. 3 copies
c. 4 copies
d. 5 copies
e. 6 copies

11. It refers to the length of time or number of years it will take to

recover the initial outlay for a project.
a. Recoupment Period
b. Interest Period
c. Investment Period
d. Payback Period
e. Recovery Period

12. A charge fixed by law or ordinance for the regulation or inspection

of a business or activity.
a. Penalty
b. Fee
c. Charges
d. Income
e. Revenue
Prepared by: OSMUNDO O. ABAYA JR. CPA
BCLTE MOCK EXAMINATION
JUNE 11, 2023
 13. Which of the following is an example of a Poll or Capitation Tax?
a. Income Tax
b. Business Tax
c. Local Tax
d. VAT Tax
e. Community Tax Certificate (CTC)

14. The following are Accountable forms with Face Value, EXCEPT:
a. Marriage License Certificate
b. Certificate of Transfer of Large Cattle
c. Cash Tickets
d. Certificate of Ownership of Large Cattle
e. Checks

15. The following are Accountable Forms, EXCEPT:

a. Community Tax Certificate
b. Checks
c. Cash Tickets
d. Birth Certificate
e. Official Receipts

16. _____________ refer to pecuniary liability, as rents or fees against

persons or property.
a. Fees
b. Charges
c. Revenue
d. Income
e. Sales

17. In the SWOT Analysis, which of the following are internal factors?
a. Weakness and Opportunities
b. Strength and Threat
c. Opportunities and Threat
d. Strength and Weakness
e. Weakness and Threat

18. No person shall be appointed Treasurer unless, he/she possesses

the following qualification, EXCEPT:
a. A Filipino Citizen
Prepared by: OSMUNDO O. ABAYA JR. CPA
BCLTE MOCK EXAMINATION
JUNE 11, 2023
 b. A resident of the LGU concerned
c. Of good moral character
d. At least a “Very Satisfactory” rating in the last rating period prior
to the assessment or screening
e. A first-grade civil service eligible or its equivalent

19. Nana is older than Nene. Nene is older than Nono but younger than
Nino. There are twins in the siblings. What are the twins?
a. Nana and Nene
b. Nene and Nono
c. Nino and Nene
d. Nono and Nene
e. Nana and Nino

20. It is the process of evaluating processes or business functions

against the best companies, regardless of their industry.
a. Trade Secret
b. Benchmarking
c. Competitive Advantage
d. Business Edge
e. Franchise Secret

21. In the disbursement of funds, who certifies to the existence of the

appropriation that has been legally made for the purpose?
a. Local Budget Officer
b. Local Treasurer
c. Local Accountant
d. Local Administrator
e. Local Internal Auditor

22. The LGFPMS (Local Government Financial Performance Monitoring

System) of the BLGF serves provides the LGU fiscal and financial
performance evaluation framework, covering twenty (20) financial
and service delivery indicators, grouped as follows, EXCEPT:
a. IRA Dependency Indicator
b. Revenue Indicators
c. Expenditure Indicators
d. Debt and Investment Capacity Indicators
e. Financial Management Capacity Indicator

23. Which of the following is LEAST likely a user of the SRE reports:
Prepared by: OSMUNDO O. ABAYA JR. CPA
BCLTE MOCK EXAMINATION
JUNE 11, 2023
 a. BLGF
b. DFA
c. DILG
d. MDFO
e. DOF

24. The PS Limitation/Cap is the amount equivalent to how many

percent of the regular sources earned in the next preceding fiscal
year for both 1st to 3rd and for lower class LGUs including
barangays?
1st to 3rd Lower Class
a. 55% 45%
b. 50% 45%
c. 65% 35%
d. 45% 55%
e. 50% 50%

25. It is an approach to development that focuses on how social,

economic, political, and cultural forces determine how differently
women and men participate in, benefit from, and control resources
and activities for development.
a. Local Council for Protection of Children
b. Gender and Development
c. Senior Citizen Protection
d. Violence Against Women and Children
e. Sanggunian Kabataan Program

26. Aside from LGFPMS, the SRE also serves as an input to other BLGF
systems such as, EXCEPT:
a. Debt Monitoring System
b. Debt Certification System
c. Creditworthiness Rating System
d. Financial Evaluation System
e. Economic and Fiscal Capacity Model

27. In the Code of Conduct and Ethical Standards for Public Officials
and Employees, a Committee on Awards to Outstanding Public
Officials and Employees is hereby created, who will be the co-
chairmen?
a. Ombudsman and Chairman of the Civil Service Commission

Prepared by: OSMUNDO O. ABAYA JR. CPA

BCLTE MOCK EXAMINATION
JUNE 11, 2023
 b. Ombudsman and Chairman of the Commission on Audit
c. Chairman of the Civil Service Commission and Chairman of the
Commission on Audit
d. Vice-President and Secretary of the Department of Justice
e. Secretary of Department of Interior and Local Government and
Ombudsman

28. It
isthe amount of money a person or company is allowed to borrow
duri ng a particular period of time from one or more financial
organizations.
a. Loan line
b. Credit line
c. Payable
d. Liability
e. Promissory notes

29. In the disbursement of funds, who certifies the availability of

funds?
a. Local Budget Officer
b. Local Treasurer
c. Local Accountant
d. Local Administrator
e. Local Internal Auditor

30. The ENVIRONMENT AND NATURAL RESOURCES DATA MANAGEMENT

TOOL (ENRDMT) T was instituted to serve as the data capturing
tool for the environment and natural resources revenues and
expenditures of LGUs hosting extractive operations, to:
a. Ensure that the payments made by extractive companies
are reported accurately and in a timely manner.
b. Monitor the resources used by the private company.
c. Regulate the timely reporting of entities who are the source
of natural resources revenues.
d. Prevent the effect of business activity in the earning of
natural resources revenues.
e. None of the above.
31. The eSRE System shall include the ENRDMT to provide a facility for
the
LGUs to report the following direct and non-direct payments, EXCEPT:
a. Receipts from the economic entity
Prepared by: OSMUNDO O. ABAYA JR. CPA
BCLTE MOCK EXAMINATION
JUNE 11, 2023
 b. Expenditures of LGUs coming from receipts/collections from
the extractive industries and shares from national wealth;
c. Local taxes, fees and other charges;
d. Receipts of shares from national wealth within the LGU’s
jurisdiction;
e. Such other monetary and non-monetary benefits received by
LGUs from extractive industries and shares from national
wealth.

32. The deadline of submission of ENRDMT REPORTS for the first 3

quarterly reports is
a. on or before the 10th of the month following the end of the
quarter.
b. on or before the 15th of the month following the end of the
quarter.
c. on or before the 5th of the month following the end of the
quarter.
d. on or before the 30th of the month following the end of the
quarter.
e. on or before the 25th of the month following the end of the
quarter.

33. The deadline of submission of ENRDMT REPORTS for the year-end

report is
a. on or before April 15 of the subsequent fiscal year.
b. on or before March 30 of the subsequent fiscal year.
c. on or before March 15 of the subsequent fiscal year.
d. on or before May 30 of the subsequent fiscal year.
e. on or before April 30 of the subsequent fiscal year.

34. The real property tax or a portion of paid under protest shall be
held in trust by the Local Treasurer concerned. However, HOW
MANY PERCENT of the tax paid under protest shall be distributed in
accordance with Sec. 271 of the LGC, on the distribution of
proceeds?
a. Seventy Percent (70%)
b. Sixty Percent (60%)
c. Fifty Percent (50%)
d. Forty Percent (40%)
e. Thirty Percent (30%)

Prepared by: OSMUNDO O. ABAYA JR. CPA

BCLTE MOCK EXAMINATION
JUNE 11, 2023
 35. In the treatment of the real property tax payment under protest,
should the taxpayer find the action on the protest unsatisfactory,
the taxpayer may appeal with the _______________________ within
sixty (60) days from receipt of the decision on the protest?
a. Local School Board of Assessment
b. Board of Assessment Appeal
c. Local Board of Appeal
d. Local Board of Assessment Appeal
e. Local Committee of Assessment

36. In the treatment of the real property tax payment under protest, if
the taxpayer is still unsatisfied with the decision of the LBAA, the
taxpayer may appeal with the Central Board of Assessment
Appeals (CBAA) within HOW MANY DAYS from receipt of the LBAA’s
decision?
a. Thirty days
b. Twenty days
c. Ten days
d. Forty days
e. Sixty days

37. In a compromise agreement in the payment of real property tax,

compromise agreement in the payment of real property tax (RPT)
may be allowed at any time prior to:
a. the execution of the final deed of sale
b. the issuance of report of sale
c. the auction of the property
d. issuance of warrant of levy
e. the advertisement of sale

38. The fact that 70-80 percent of a manager’s time is taken up by his
interactions with others, highlights the need for effective
communication for successful management. Which of the following
strategies is not likely to improve communication effectiveness?
a. Avoiding non-verbal cues
b. Using simple, unambiguous language
c. Using active listening techniques
d. Using appropriate and consistent nonverbal cues
e. Using the feedback loop in the communication process.

Prepared by: OSMUNDO O. ABAYA JR. CPA

BCLTE MOCK EXAMINATION
JUNE 11, 2023
 39. Information that originates outside the organization is known as
external information. Which of the following is/are example(s) of
external information in an organization?
a. Daily receipts and expenditures
b. Salesperson Quotas
c. Descriptions of customer satisfaction with products and services
d. Quantity of an item in hand or in inventory
e. Cost and selling price of the company’s item.

40. Behaviorally Anchored Rating Scales (BARS) is a sophisticated

performance rating method. Which of the following is not true
with regard to BARS?
a. BARS minimizes subjective interpretation inherent in graphic
rating scales
b. BARS makes use of ‘anchors’ (common reference points of
performance)
c. BARS concentrates on job-specific behaviors and hence is highly
meaningful
d. BARS is a simple and cost-effective rating method.
e. BARS can be applied in organizations where a large number of
people perform similar jobs.

41. The chronological order of budget cycle is:

a. Authorization, Preparation, Review, Accountability, Execution
b. Preparation, Authorization, Review, Accountability, Execution
c. Preparation, Execution, Review, Accountability, Authorization
d. Preparation, Authorization, Review, Execution, Accountability
e. Preparation Review, Authorization, Accountability, Execution

42. Special Education Fund shall be allocated/allotted for the following

purposes, EXCEPT:
a. Operation and maintenance of public and private schools
b. Construction and repair of school building
c. Educational research and purchase of books and periodicals
d. Sports development
e. Facilities and equipment

43. No detail shall be made within three (3) months before any
election unless authorized by the _________________.
a. Commission on Audit
b. Civil Service Commission
c. Commission on Election
Prepared by: OSMUNDO O. ABAYA JR. CPA
BCLTE MOCK EXAMINATION
JUNE 11, 2023
 d. Bureau of Finance
e. Governor

44. Who shall exempt from paying professional tax?

a. Professional both working in private companies and government
b. Professionals whose license was issued by PRC
c. Lawyers
d. Professional working exclusively for government
e. None of the above.

45. The individual shares in Internal Revenue Allotment (now NTA)

shall be automatically released, without the need of any further
action, direct to the provincial, city, municipal, or barangay
treasurers, as the case may be on monthly basis not beyond
______________________ after the end of each month.
a. 3 days
b. 4 days
c. 10 days
d. 15 days
e. 5 days

46. In the mandatory appropriation for local development projects, the

LGU shall allot amount:
a. No less than 20% of its regular income
b. No less than 20% of its IRA (NTA) for the year
c. No less than 20% of its all-projected income for the year
d. Less than 20% of its regular income
e. Less than 20% of its IRA for the year

47. Installation of highly sophisticated outdoor signs, billboards and

neon signs advertising the office, except for banks, trading
corporations, hotels, or buildings used for culture and arts is
considered:
a. Irregular Expenditures
b. Excessive Expenditures
c. Extravagant Expenditures
d. Illegal Expenditures
e. Unconscionable Expenditures

Prepared by: OSMUNDO O. ABAYA JR. CPA

BCLTE MOCK EXAMINATION
JUNE 11, 2023
 48. Procurement and use of luxury vehicles by government officials,
except those allowed under Sec. 6 of Administrative Order No. 3
issued on 27 February 2001 is considered:
a. Irregular Expenditures
b. Excessive Expenditures
c. Extravagant Expenditures
d. Illegal Expenditures
e. Unconscionable Expenditures

49. The separate evaluation of the outcome, output, process and input
to determine whether government operations, including
management and personnel structure in programs/projects are
effective, efficient, ethical and economical. a. Compliance Audit
b. Management Audit
c. Internal Audit
d. Management Audit
e. Performance Audit

50. In the common requirements for creation and conversion of an

LGU, compliance with income, population and land area shall be
attested to by the following, EXCEPT:
a. Department of Finance (DOF)
b. Philippine Statistic Authority (PSA)
c. Bureau of Internal Revenue (BIR)
d. Land Management Bureau (LMB)
e. None of the above

51. The real property tax for any year shall accrue on ___________.
a. the 1st day of January
b. the 31st day of January
c. the 1st day of April
d. the 28th day of February
e. the 31st day of December of previous year.

52. Statement I - Fees are collected by a local government unit in the

exercise of its police power.
Statement II – Charges are collected by the LGU for the use of its
facilities.
a. Statement I – True; Statement II – True
b. Statement I – True; Statement II – False
Prepared by: OSMUNDO O. ABAYA JR. CPA
BCLTE MOCK EXAMINATION
JUNE 11, 2023
 c. Statement I – False; Statement II – True
d. Statement I – False; Statement II – False
e. Statement I – Cannot be defined; Statement II – True

53. The following are true in relation to the examination of books of

accounts and pertinent records of businessmen by the Local
Treasurer, EXCEPT:
a. Only the Local Treasurer, or his/her duly authorized
representative, of the LGU imposing the tax, fee or charge, may
examine the books of accounts and pertinent records of business
in order to ascertain, assess and collect the correct amount of
tax, fee or charge.
b. Personnel from the Office of the LCE and other departments
within the LGU may inspect records of businessmen
c. The examination of the books of accounts and pertinent records
of business is an inherent function of the Local Treasurers and
may be performed or enforced without need of an executive
order from the LCE or an implementing ordinance of the
sanggunian.
d. The provincial, city and municipal, or barangay treasurer may,
by himself/ herself or through any of his/her deputies duly
authorized in writing, conduct the examination of the books,
accounts, and other pertinent records of any person,
partnership, corporation, or association subject to local taxes,
fees and charges [Art. 256(b), IRR, Implementing Sec. 171, LGC]
in order to ascertain, assess, and collect the correct amount of
the tax, fee, or charge.
e. The LGC has not specified the rank of the officials who may be
deputized to examine books of accounts of business
establishments. It is, however, proposed that only personnel
occupying plantilla of permanent positions in the Local Treasury
Office shall be deputized in writing by the treasurer concerned to
examine the books of accounts of business establishments in
their respective jurisdiction.

54. Who certifies as to the availability of funds”

a. Budget Officer
b. Local Accountant
c. Local Treasurer
d. Municipal Project and Development Coordinator
e. SB Secretary
Prepared by: OSMUNDO O. ABAYA JR. CPA
BCLTE MOCK EXAMINATION
JUNE 11, 2023
 55. In the process of disbursements, who shall certify as to the
completeness of documents?
a. Budget Officer
b. Local Accountant
c. Local Treasurer
d. Municipal Project and Development Coordinator
e. SB Secretary

56. Provinces, cities and municipalities shall deposit and maintain

government funds with any of the following AGDBs, EXCEPT:
a. Land Bank of the Philippines (LBP)
b. Development Bank of the Philippines (DBP)
c. Development Bank of the Philippines (DBP)
d. Philippine National Bank (PNB)
e. Al Amanah Islamic Investment Bank of the Philippines

57. At the close of each business day, collectors/tellers shall

accomplish the Report of Collections and Deposits (RCDs) in how
many copies? a. 5
b. 4
c. 3
d. 2
e. 1

58. In reporting of collection and deposit, in case of collectors assigned

to the field, where travel time from their places of assignment to
the Local Treasurer’s Office is more than one day, turn-over of
collection shall be made at least
a. every two days or as soon as the collections reach Php 5,000.00
b. every two days or as soon as the collection reach Php 3,000.00
c. once a week or as soon as the collections reach Php5,000.00
d. as soon as the collection reach Php5,000.00
e. once a week or as soon as the collections reach Php3,000.00

59. In the creation of municipality, what are the requisites?

Income Population Land Area

a. 100,000,000.00 150,000.00 100 sq. km.

b. 2000 sq. km.
Prepared by: OSMUNDO O. ABAYA JR. CPA
BCLTE MOCK EXAMINATION
JUNE 11, 2023
 20,000,000.00 250,000.00

c. 20,000,000.00 250,000.00 100 sq. km.

d. 2,500,000.00 25,000.00 50 sq. km

e. 0.00 2,000.00 50 sq. km

60. 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,
they are stated below, EXCEPT: a. Income
b. Receipts
c. Population
d. Land Area
e. None of the above

61. It is the transfer of title or disposal of interest in property by

voluntarily, completely and actually depriving or dispossessing
oneself of his right or title to it in favor of a person or persons
other than his spouse and relatives.
a. Property transfer
b. Conveyance
c. Receiving Gifts
d. Divestment
e. Donations

62. Which least likely are purposes Statement of Receipts and

Expenditures, EXCEPT:
a. Project Monitoring System
b. LGU Monitoring System
c. Policy Development
d. Statistics
e. Forecasting and Planning

63. No person shall be appointed Treasurer unless, he/she possesses

the following qualifications, EXCEPT:
a. A citizen of the Philippines
b. A resident of the LGU concerned
c. A first-grade civil service eligible or its equivalent
Prepared by: OSMUNDO O. ABAYA JR. CPA
BCLTE MOCK EXAMINATION
JUNE 11, 2023
 d. A holder of a college degree preferably in commerce, public
administration or law from a recognized college or university
e. Relevant Training

64. Who certifies the existence of an Appropriation?

a. Budget Officer
b. Local Accountant
c. Local Treasurer
d. Municipal Project and Development Coordinator
e. SB Secretary

65. In the system of incentives and rewards as per RA 6713, reward

system is established in order to motivate and inspire public
servants to uphold the highest standards of ethics. For this
purpose, a Committee on Awards to Outstanding Public Officials
and Employees, who shall serve as Chairman/Chairman?
a. Ombudsman and Chairman of the Civil Service Commission as
Co-
Chairmen
b. Ombudsman and Chairman of Commission on Audit
c. Ombudsman and Chairman of Department of Interior and Local
Government
d. Chairman of Commission on Audit and Chairman of Civil Service
Commission
e. Chairman of Civil Service Commission and Chairman of
Department of Interior and Local Government

66. Appointment of Local Treasurer is _______________, while Assistant

Treasurer is ____________________. a. Optional; Mandatory
b. Optional; Optional
c. Mandatory; Optional
d. Mandatory; Optional
e. None of the above

67. In the disbursement by check, local treasurer prepares the check

and signs it. Who countersign the said check? a. Local Chief
Executive
b. Local Accountant
c. Local Budget Officer
d. Local Administrator

Prepared by: OSMUNDO O. ABAYA JR. CPA

BCLTE MOCK EXAMINATION
JUNE 11, 2023
 e. Assistant Treasurer

68. It is the percentage applied to the fair market value to determine

the taxable value of the property. a. Assessed Value
b. Fair Market Value
c. Assessment Level
d. Assessment
e. Assignment

69. It is the evaluation of the degree of compliance of supervision or

control with laws, regulations, managerial policies, systems and
processes of government, including compliance with accountability
measures, ethical standards and contractual obligations. a.
Compliance Audit
b. Management Audit
c. Internal Audit
d. Management Audit
e. Performance Audit

70. The following are deadlines of filing of Statement of Assets,

Liabilities and Net Worth, EXCEPT:
a. within thirty (30) days after assumption of office
b. on or before April 30, of every year thereafter
c. within thirty (30) days after separation from the service
d. within thirty (30) days after cleared from the service

71. The e-SRE database also provides information for the following
LGU performance systems, EXCEPT:
a. LGU Fiscal Sustainability Scorecard (LGU FSS) and Most Business
Friendly LGU Award
b. Child-Friendly Award
c. Performance Standards for Local Treasurers and Assistant
Treasurers
d. Seal of Good Local Governance (SGLG) and Cities and Municipal
Competitiveness Index (CMCI)
e. Philippine Poverty- Environment Initiative (PPEI) and Extractive
Industries Transparency Initiative (EITI)

72. It refers to services rendered by persons who are in government

without pay or compensation. a. Voluntary Service
b. Free Will Service
Prepared by: OSMUNDO O. ABAYA JR. CPA
BCLTE MOCK EXAMINATION
JUNE 11, 2023
 c. Free Service
d. Free Voluntary Service
e. Free Work Service

73. Which of the following is not qualify as conflict of interest?

a. a substantial stockholder
b. a member of the Board of Directors
c. an officer of the corporation
d. an owner or has substantial interest in a business or a partner in a
partnership
e. None of the above

74. This is issued by the Auditor for transactions which are

irregular/unnecessary/excessive and extravagant and those which
are illegal and unconscionable. a. Suspension
b. Notice of Suspension
c. Disallowance
d. Notice of Disallowance
e. Notice of Reprimand

75. It is mandatory for every province, city, or municipality to create a

Local Finance Committee which shall be composed of the following,
EXCEPT: a. Local Treasurer
b. Local Planning and Development Officer
c. Local Accountant by Executive Order
d. Local Budget Officer
e. Mayor/Governor

76. The Local Finance Committee shall exercise the following functions,
EXCEPT:
a. Determine the income reasonably projected as collectible for the
ensuing fiscal year
b. Recommend to the LCE concerned the proper allocation of
expenditures for each development activity between current
operating expenditures and capital outlays
c. Recommend the appropriate tax and other revenue measures or
borrowings which may be appropriate to support the budget
d. Serve as an advisory committee to the sanggunian concerned
on educational matters such as, but not limited to, the necessity
and uses of local appropriations for educational purposes

Prepared by: OSMUNDO O. ABAYA JR. CPA

BCLTE MOCK EXAMINATION
JUNE 11, 2023
 e. 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

77. The Local Treasurer shall take charge of the Local Treasury Office
and perform the following duties and functions, EXCEPT:
a. Collect all local taxes, fees and charges directly or through their
duly authorized deputies
b. Take custody and exercise proper management of the funds of
the
LGU concerned
c. Take custody and exercise proper management of the funds of
the
LGU concerned
d. Maintain and update the tax information system of the LGU
e. Examine the Books of Accounts and Pertinent Records of
Businessmen

78. In the LGU, who is the custodian of accountable forms?

a. General Services Officer (GSO)
b. Local Accountant
c. Local Treasurer
d. Local Budget Officer
e. Local Chief Executive (Mayor/Governor)

79. The Consolidated Report of Accountability for Accountable Forms

(CRAAF) shall be prepared by the Treasurer to consolidate the RAAF
of accountable officers. The consolidated report accompanied by
the individual reports shall be submitted to the COA auditor
concerned for verification not later than the
_________________________. a. fifth day of the ensuing month
b. tenth day of the ensuing month
c. 15th day of the ensuing month
d. 20th day of the ensuing month
e. not required to submit

80. It consists 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

Prepared by: OSMUNDO O. ABAYA JR. CPA

BCLTE MOCK EXAMINATION
JUNE 11, 2023
 have been received as a guaranty for the fulfillment of some
obligation. a. Public Fund
b. Trust Fund
c. Special Fund
d. General Fund
e. Special Fund

81. In connection with eSRE Reports, shall mean a report containing

data that materially affects the integrity of the report which may
consequently mislead end-users. a. Misleading report
b. Tampered report
c. Inaccurate report
d. Uncertified report
e. Rushed report

82. Special appropriation for debt service shall not exceed:

a. 20% of IRA
b. 20% of income of all sources
c. 20% of locally-sourced income
d. 20% of the regular income
e. 20% of development fund.

83. No creation, division, merger, abolition, or substantial alteration of

boundaries of LGUs shall take effect unless approved by a majority
of the votes cast in a plebiscite called for the purpose in the
political unit or units directly affected. Said plebiscite shall be
conducted by the Commission on Elections (COMELEC) within HOW
MANY days from the date of effectivity of the law or ordinance
effecting such action, unless said law or ordinance fixes another
date?
a. 150
b. 130
c. 60
d. 120
e. 50
84. After the auction, within _________________ from the date of sale,
the owner of the delinquent real property or person having legal
interest therein or his representative, shall have the right to
redeem the property upon payment to the local treasurer of the
amount of delinquent tax, including the interest thereon, and the
Prepared by: OSMUNDO O. ABAYA JR. CPA
BCLTE MOCK EXAMINATION
JUNE 11, 2023
 expenses of sale from the date of delinquency to the date of sale,
plus interest of not more than two percent (2%) per month on the
purchase price from the date of sale to the date of redemption. a.
5 months
b. 6 months
c. 8 months
d. 1 year
e. 2 years

85. In connection with eSRE reports, the submission of inaccurate

reports is considered a less grave offense, if committed for the first
time, the sanction is:
a. Reprimand
b. Suspension of one (1) day to thirty (30) days
c. Dismissal from the service
d. Suspension of one (1) month and one (1) day to six (6) months
e. Suspension of one (1) month and one (1) day to one (1) year

86. It is a levy on real property determined on the basis of a fixed

proportion of the value of the property. a. Excise Tax
b. Capitation Tax
c. Business Tax
d. Ad Valorem Tax
e. Sin Tax

87. It shall be used to report the quantity of accountable forms

received, issued or cancelled by the accountable officer at the end
of the month. a. Report of Accountability for Accountable Forms
(RAAF)
b. Report of Accountable Forms (RAF)
c. Report of Accountable and Issued Forms (RAIF)
d. Report of Inventory of Accountable Forms (RIAF)
e. Report of Responsibility of Accountable Forms (RRAF)

88. The use by local government units of computer-generated official

receipts and other accountable forms in lieu of the printed forms
by the National Printing Office or accredited printers shall require
the prior approval of the ______________________. a. Bangko Sentral
ng Pilipinas
b. National Printing Office

Prepared by: OSMUNDO O. ABAYA JR. CPA

BCLTE MOCK EXAMINATION
JUNE 11, 2023
 c. APO Production Unit
d. Department of Finance
e. Commission on Audit

89. Who appoints the local treasurer?

a. Local Chief Executive (Mayor/Governor)
b. Secretary of Finance
c. Governor of Bangko Sentral ng Pilipinas
d. Secretary of DILG
e. Executive Secretary of the President

90. eSRE year-end report is on:

a. April 30 of the subsequent calendar year
b. March 31 of the subsequent calendar year
c. February 28 of the subsequent calendar year
d. January 31 of the subsequent calendar year
e. May 30 of the subsequent calendar year

91. In connection with eSRE reports, failure to submit the reports

within the prescribed period is considered a light offense, if
committed for the first time, the sanction is: a. Reprimand
b. Suspension of one (1) day to thirty (30) days
c. Dismissal from the service
d. Suspension of one (1) month and one (1) day to six (6) months
e. Suspension of one (1) month and one (1) day to one (1) year

92. The maximum rate of delinquent payment of RPT is:

a. 24%
b. 36%
c. 48%
d. 72%
e. 98%

93. In the norms of conduct of public officials and employees, it refers

to the standard of personal conduct where in public officials and
employees shall provide service to everyone
without unfair discrimination and regardless of party
affiliation or preference. a. Commitment to public interest
b. Professionalism
c. Justness and sincerity
Prepared by: OSMUNDO O. ABAYA JR. CPA
BCLTE MOCK EXAMINATION
JUNE 11, 2023
 d. Political neutrality
e. Responsiveness to the public

94. The separate evaluation of the effectiveness of the internal

controls adapted in the operating and support services
units/systems, whether it achieves the control objective over a
specific date or period of time. a. Performance audit
b. Compliance audit
c. Operational audit
d. Management audit
e. Internal audit

95. What is the role of local treasurer in the national and local
election?
a. Chairman of Municipal Board of Canvassers
b. Co-Chairman of Municipal Board of Canvassers
c. Member of Municipal Board of Canvassers
d. Just a custodian of ballots and other paraphernalia
e. None of the above

96. Who is the custodian of the dishonored check?

a. Local Accountant
b. Local Budget Officer
c. Local Treasurer
d. Designated Liquidating Officer
e. The Collector who previously accepted it.

97. The following are instances where a check is dishonored, EXCEPT:

a. The check is duly presented for payment and payment is refused or
cannot be obtained.
b. Presentment is excused and the check is overdue and unpaid.
c. Presentment is excused and the check is overdue and unpaid.
d. Presentment for acceptance is excused and the check is not
accepted.
e. All of the above
98. The Notice of Dishonor shall be prepared in how many copies? a. 1
b. 2
c. 3
d. 4
e. 5
Prepared by: OSMUNDO O. ABAYA JR. CPA
BCLTE MOCK EXAMINATION
JUNE 11, 2023
 99. The following are accountable forms with face value, EXCEPT:
a. Accountable Forms No. 55 (55A-F) - Cash Tickets
b. Accountable Form No. 52 - Certificate of Transfer of Large
Cattle
c. Accountable Form No. 52 - Certificate of Transfer of Large
Cattle
d. Accountable Form No. 58 - City/ Municipal Burial Permit and
Fee
Receipt
e. Accountable Form No. 54 - Marriage License Certificate

100. Statement I - At no instance should money in the hands of

the Collecting Officer be utilized for the purpose of encashing
private checks.
Statement II - A private check is a check drawn by a natural
or juridical person including a government agency.

a. Statement I – True; Statement II- True

b. Statement I – False; Statement II- False
c. Statement I – False; Statement II- True
d. Statement I – True; Statement II- False
e. Statement I – cannot be determined; Statement II- True

SOURCE OF MANAGEMENT QUESTIONS http://mcqquestion.blogspot.com/2012/08/management-

introduction

Prepared by: OSMUNDO O. ABAYA JR. CPA

BCLTE MOCK EXAMINATION
JUNE 11, 2023