LOCAL TREASURY OPERATIONS EVALUATION (LTOE) 2024

1.) ON LOCAL TREASURY ORGANIZATION

a.) Updated Treasury and LGU Profiles (Pro-forma attached)
b.) Organizational Structure/Plantilla of personnel of the Local Treasury Office
Certified list of Personnel presently under the Local Treasurer's Office, including Job Order,
c.)
contractual, detailed or similarly situated personnel
d.) Office Orders on Deputation of Local Treasury Personnel and other LGU Staff
e.) Office Performance Commitment and Review (OPCR Jul-Dec.2023) - for LCE Signature
Certified list of Bonded officials with the corresponding amount of bond issued with
f.)
confirmation from BTR
2.) ON REVENUE GENERATION
Latest Updated Local Revenue Code and other Tax Ordinances and the Resolution of the
a.)
Sangguniang Panlalawigan Approval
Samples of accomplished Unified form for Application for business preferably Coop, Financial
b.) Institution, Gasoline Station, Large Scale Establishments (5 for newly started/ 5 for renewal) and
the issued receipts for the taxes, fees and charges paid

Certificate of collections on Business Taxes, Fees and charges, and income from Local Economic
c.)
Enterprises, as of the cut-off date (January 31, 2024) of stated in the Notice of Evaluation

d.) Documentation of tax information campaign conducted

e.) Collection efficiency (Annual Collection versus BLGF target as of Dec.31, 2023)
f.) List of Economic enterprises and their corresponding Ordinances, if applicable
g.) Related reports showing the Financial Position of the Economic Enterprise, if applicable
3.) ON FUND MANAGEMENT AND ACCOUNTABILITY
Latest (January 2024) consolidated monthly report of accountability for Accountable forms
a.) (CRAAF)/ Monthly Report of Accountability for Accountable Forms (RAAF) stamped and
received by COA
b.) Report of Collections and Deposit (RCD) for the month of January 2024 only
c.) List of LGU Depository bank Accounts with latest balances certified by the Local Accountant
Status of unliquidated cash advances (travel and payroll) of treasury personnel certified by the
d.)
Local Accountant
Deposit slip for collections made during the specified cut-off date (January 2024 only);
e.) Collectors/ Disbursing Officer/ Liquidating Officers Cashbook/ Cashbook in Treasury, Cash in
bank Cashbook per fund;
f.) Agency Action Plan and status of Implementation (AAPSI) 2022

g.) Copies of latest vouchers and Ors of remittances to National and Local Obligations (BIR, GSIS,
HDMF, Philhealth and other obligation; Provincial RPT share and local barangay RPT/CTC shares)
h.) Copy of latest payment of amortization on LGU loans/ borrowings
i.) Other recommended documents to be required
i. Logbook of Accountable forms (for the month of January 2024)
Sampling of issued AF (5 copies each - AF 56 (preferably with delinquency or advance
ii.
payments, BIR 0016/17)
iii. Copy of index cards of Real property Taxpayers
iv. Copy of index cards of Business Taxpayers
v. Notice of Tax bills sent to Tax Payers, duly received (at least 5 samples)
vi. Demand letters to delinquent taxpayers, duly received (at least 5 samples)