EVALUATION OF LOCAL TREASURY OPERATIONS

MANUAL FOR THE EVALUATION OF LOCAL TREASURY OPERATIONS (MELTO)
FORM A
EVALUATION DATA PROCESSING SHEET
I. FUND MANAGEMENT/ACCOUNTABILITY
A. Receipts from All Sources/Records Management
A.1. Plantilla of Personnel
1. LGU Documents Checklist:

Document/MELTO Form Status: Remarks
Secured (S),
Pending (P).
1. MELTO Form No. 1
2.
3.
1
2. Performance Findings and Evaluation:
(1) (2) (3) (4) (5) (6) (7) (8)
No. Key Result Legal Basis Source of Compliance Evaluation: If CWR or Recommended
Area Verification: Indicator NC, Why? Action
Concurrence
LGU (CI) with CI (C),
Document Concurrence
and/or with
MELTO Form Reservations
Number (CWR),
Not Concurred
with CI (NC)
1 Clear 1.1. The
Responsibility Disbursing
and Officer is not
Accountability holding or
and No Conflict assigned any
of Interest in other position in
Personnel the LGU.
Assignments.
1.2. The
Liquidating
Officer is not
holding or
assigned any
other position in
the LGU.
1.3. The
Cashier is not
holding or
assigned any
other position in
the LGU.
1.4. The
Collector is not
holding or
2
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
assigned any
other position in
the LGU.
1.5. The
Assessment
Personnel is not
holding any
other position in
the LGU.
1.6.
2
3. Checklist of Local Treasury Office Personnel and Tasks
Personnel: Local Treasurer Number: 1
Functions Checklist:Indicate with athe functions that are being implemented in LGU. Leave blank  any functions not being
implemented.
 Collects all local revenues including but not limited to local taxes such as the real property tax and the local business tax, and
3
all fees and charges;
 Acts as a custodian for and requisitions all Accountable Form;
 If necessary, designates the Barangay Treasurer as his deputy to collect local taxes (i.e., business tax and real property tax),
fees and charges and provides for the appropriate bond;
 Advises the Local Chief Executive (Governor or Mayor, as the case may be), the Sanggunian, and other concerned local and
national government regarding the disposition of local government funds and other matters related to public finance including
but not limited to adequacy of taxes, fees, and charges, amendments to tax ordinances, advice on continued relevance of
specific impositions, identification of financial modalities, development of debt management strategies, and identification of
investment opportunities;
 Exercises proper fund management for the resources of the LGU;
 Takes charge of the disbursements of all local government funds;
 Updates the adjustment of fees and charges;
 Maintains and updates the tax information system of the LGU;
 Implements the dissemination of tax ordinances and revenue measures;
 In the case of the Provincial Treasurer, exercises technical supervision over all Treasury offices of component cities and
municipalities;
 Implements tax collection and enforcement programs;
 Prepares and submits reports of collections with accompanying supporting documents;
 Accomplishes and submit quarterly reports of the Statement of Receipts and Expenditures (SRE) and other reports
prescribed by the Bureau of Local Government Finance;
 Certifies the Real Property Tax (RPT) Delinquencies remaining uncollected;
 Examines the books of account and pertinent financial records of private, commercial and industrial establishments within the
jurisdiction of the LGU;
 Submits a Certified Statement Covering Income and Expenditures on or before the 15th day of July each year to the Local
Chief Executive covering the income and expenditures of the LGU for the preceding fiscal year, the actual income of the first
4
two (2) quarters of the current year, and the estimated income and expenditures for the last two (2) quarters of the current
year;
 In the case of Municipal Treasurers, maintains full sets of secondary standards for use in testing of weights and measures;
 In the case of Municipal Treasurers, registers in a book, properly prepared and kept for this purpose, all branded and
counter-branded animals presented for registry, the name and residence of the owner, and the class, color, sex, age, brand,
knots of radiated hair and other marks of identification of cattle registered;
 Ensures that payment of taxes of a business is not avoided through simulation of retirement thereof, and recommends to the
mayor for disapproval of the application for the termination or retirement of the business;
 Attends and participates in the sessions of the Sanggunian;
 Acts as withholding agents for the Bureau of Internal Revenue (BIR), the Government Service Insurance System (GSIS),
Pag-ibig, Philhealth and in the case of Metro Manila Treasurers, the Metro Manila Development Authority (MMDA);
 Acts as deputies of the National Government in collecting Fire Fees and Alien Registration Fees;
 Participates as member on the following Local Committees and Boards:
o Local Finance Committee
o Bids and Awards Committee
o Local Prequalification, Bids, and Awards Committee
o Local School Board
o Appraisal Committee (for expropriation and purchase of real property);
 Performs duties and functions as prescribed under the Omnibus Election Code; and
 Exercises such other powers and functions and perform such other duties and responsibilities as prescribed by law or
ordinance.
Remarks:
5
Personnel: Assistant Treasurer Number: 1
implemented.
 Assists the Local Treasurer and performs such duties as the Local Treasurer may assign to him;
 Administers oaths concerning notices and notifications to persons or entities delinquent in the payment of the real property
tax;
 Administers oaths concerning official matters relating to the accounts of the Local Treasurer or otherwise arising in the offices
of the Local Treasurer and the Local Assessor; and
 In the case of the temporary absence of the Local Treasurer, automatically performs the functions and of the Local Treasurer
and be fully responsible until the designation of an Officer-in-Charge or In-Charge-of-Office by the Department of Finance
through the Bureau of Local Government Finance.
Remarks:
Division: Real Property Tax Section:

Personnel: Division Chief Number: 1
implemented.
 Computes real property tax due and appropriate corresponding penalties when applicable;
 Collects and receives payment on real property tax and the corresponding penalties and charges;
6
 Updates records of real property tax payments;
 Submits reports on delinquent properties for auction sales as specified by law and regulations; and
 Submits monthly reports on the 30 % barangay share in real property tax collection to the Treasurer.
Remarks:
Division: Real Property Tax Section: Records

Personnel: Admin Chief Number: 1
implemented.
 Updates records of real property tax payments;
 Compiles Treasure’s copies of tax declarations;
 Prepares and sends notices of delinquent property owners;
 Prepares list of delinquent properties for auction sales as specified by law and regulations;
 Issues real property tax clearances and furnished copies to the LGU Assessment Department;
 Computes real property tax due and the appropriate corresponding penalties when applicable;
 Prepares monthly collection reports by property classifications and by barangay for submission to Bureau of Local
Government Finance;
 Computes and determine the 30 % barangay share in real property tax collections and prepare reports for each month;
7
 Prepares certificates of redemption of real properties after payment made in redemption of auction sale; and
 Exercises such other powers and perform such other duties and functions as may be prescribe by law and ordinance.
Remarks:
Division: Real Property Tax Section: Collections

Personnel: Collectors Number:
implemented.
 Collects and receives payments on real property tax and the corresponding penalties and charges when appropriate;
 Prepares daily statements of collection by property classifications and by barangay; and;
 Exercises such other powers and perform such other duties and functions as may be prescribed by law or ordinance.
Remarks:
8
Division: Business Tax and Miscellaneous Section:
Personnel: Division Chief Number: 1
implemented.
 Collects / accepts payments of business tax, fees, charges and miscellaneous revenues;
 Updates payment records of all business taxpayers;
 Inspects private commercial and industrial establishments within the jurisdiction of the LGU in relation to the implementation
of tax ordinances, pursuant to the provision under Book II of the 1991 Local Government Code;
 Examines and verifies books of accounts, licenses, taxes, fees and charges;
 Verifies the accuracy of assessments of computation of business tax, miscellaneous fees and other charges and submit
reports of findings to the City or Municipal Treasurer;
 Proposes revenue measures to the City or Municipal Treasurer; and
 Recommends the approval of tax credit requests to the City or Municipal Treasurer.
Remarks:
Division: Business Tax and Miscellaneous Section: Examination and Verification

Personnel: Examiners Number:
implemented.
 Inspects private commercial and industrial establishments within the jurisdiction of the LGU in relation to the implementation
of tax ordinances, pursuant to the provision under Book II of the 1991 Local Government Code;
 Examines and verifies books of accounts, licenses, taxes and other fees;
9
 Inspects invoices, receipts issued by business establishments to determine their compliance with the local revenue code;
 Verifies the accuracy of assessments or computation of business taxes and miscellaneous fees and charges and report
findings to the City or Municipal Treasurer;
 Evaluates tax credit applications and make appropriate recommendations;
 Conducts inspections on weight and measures used in business;
 Inspects and verifies all business establishments applying for business retirement; and
Remarks:
Division: Business Tax and Miscellaneous Section: Accounts

Personnel: Number:
implemented.
 Updates payment records of all business taxpayers;
 Prepares lists and notices of delinquent business tax payments;
 Updates records of retired business establishments;
 Prepares certifications of payments and business tax clearance upon request; and
 Exercises such other duties and reform such other duties and functions as may be prescribe by law or ordinance.
Remarks:
10
Division: Business Tax and Miscellaneous Section: Collections
Personnel: Collectors Number:
implemented.
 Collects and accepts payments of business tax, fees, charges and miscellaneous revenue;
 Prepares abstracts of daily collections;
 Prepares statements of daily collections
 Prepares monthly reports of accountable forms ( used and unused ); and
Division: Cash Section:

Personnel: Cashier Number:
implemented.
 Receives all collections from all collecting officers;
 Consolidates all reports and collections made by Revenue Collection Officers and other collectors for deposit to designated
bank;
 Submits monthly reports of issued accountable forms to the Commission on Audit;
 Pays salaries, allowances, emoluments, other financial benefits of employees paid out of the General Funds, Trust Funds
and Special Funds as mandated; and
11
 Pays various obligations under the General Fund, Trust Fund and Special Funds.
Remarks:
Division: Cash Section: Cash Receipts

Personnel: Liquidating Officer Number:
implemented.
 Examines and verifies the daily statements of collections with official receipts issued;
 Receives all collections from all collection officers;
 Prepares statements of checks collected; and consolidated all reports and collections made by the Revenue Collection
Officers and other collectors for deposit to designated banks;
 Prepares Cashier’s/ Treasurer’s Reports of Daily Collection Receipts and Deposit (GF/SEF/TF);
 Prepares reports of liquidating officers (Daily Collections);
 Consolidates all collections on fire funds fees, alien registration fees, and other fees collected where the national
Government has a share;
 Prepares deposit slips for cash and checks collected for the LGU;
 Deposits cash and check collections of the LGU to the authorized depository bank;
 Prepares requisitions for accountable forms;
 Maintains records of accountable forms (issued and unissued);
 Prepares monthly reports of issued accountable forms; and
12
 Transmits the monthly reports of issued accountable forms to the Commission on Audit. Exercise such other power and
perform such duties and functions as may be prescribed by law or ordinance.
Remarks:
Division: Cash Section: Cash Disbursements

Personnel: Disbursing Officer Number:
implemented.
 Pays salaries, allowances, emoluments, other financial benefits of the employees paid out of the General Fund and
Special Funds;
 Pays various obligation under the General Fund, Trust Fund and Special Funds of the LGU;
 Prepares reports of cash disbursement under the General Fund, Trust Fund and Special Funds;
 Liquidates cash advances incurred by the Disbursing Officer in connection with 1) the payment of salaries, allowances,
emoluments, other financial benefits of the employees paid out of the General Fund and Special Funds, and 2) the
payment of various obligation under the General Fund, Trust Fund and Special Funds of the LGU;
 Maintains cash books of disbursement under the General fund, Trust Fund and Special Funds; and
Remarks:
13
A.2. Bonds of Accountable Officers
Secured (S),
Pending (P).
1. General Form No. 57
2. General Form No. 58 A
3. MELTO Form No. 1

(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not
Concurred
with CI (NC)
1 Bonds of LGC Section Bonds of 1. All
Accountable 305 (f) Accountable Accountable
Officers Officers Officers of the
COA Circular LGU are secured
No. 97-002 Approved with approved
General Form bonds.
Treasury No. 57
Circular No.
14
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not
Concurred
with CI (NC)
02-2009 Approved
General Form
No. 57 A
2 Adequacy of LGC Section MELTO FORM 2.1 The Actual

Bonds of 305 (f) NO. 2 PART II Maximum Cash
Accountable Accountability of
Officers - COA Circular Cashbook the Treasurer is
Treasurer No. 97-002 commensurate to
Treasury the Amount of
Circular No. the Treasurer’s
02-2009 Bond as
provided on the
Revised
Schedule of
Premium Rates.
15
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not
Concurred
with CI (NC)
2.2 The expiry
date of the
approved bond
of the Treasurer
is later than the
current year.

Bonds of 305 (f) PART II- Maximum Cash
Accountable dependent on Accountability of
Officers – COA Circular the actual the Assistant
Assistant No. 97-002 assignment of Treasurer is
Treasurer Treasury the Assistant commensurate to
Circular No. Treasurer the Amount of
02-2009 the Assistant
Treasurer’s Bond
as provided on
the Revised
Schedule of
Premium Rates.
16
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not
Concurred
with CI (NC)
3.2 The expiry
date of the
approved bond
of the Assistant
Treasurer is later
than the current
year.
4 Adequacy of LGC Section MELTO FORM- 4.1 The Actual

Bonds of 305 (f) PART II Maximum Cash
Officers – COA Circular Consolidated the
Cashier/Liquida No. 97-002 RCD (Daily Cashier/Liquidati
ting Officer Remittance from ng Officer is
Treasury Collection)
Circular No. commensurate to
02-2009 Cashbooks the Amount of
the
Cashier/Liquidati
ng Officer’s Bond
as provided on
the Revised
Schedule of
Premium Rates.
17
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not
Concurred
with CI (NC)
4.2 The expiry
date of the
approved bond
of the
Cashier/Liquidati
ng Officer is later
than the current
year.

Bonds of 305 (f) NO. 2-PART II Maximum Cash
Officers – COA Circular SDO-Cash the Disbursing
Disbursing No. 97-002 Advance Officer is
Officer Voucher commensurate to
Treasury
Circular No. Cashbooks the Amount of
02-2009 the Disbursing
Officer’s Bond as
provided on the
Revised
Schedule of
Premium Rates.
18
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not
Concurred
with CI (NC)
5.2 The expiry
date of the
approved bond
of the Disbursing
Officer is later
than the current
year.

Officers – COA Circular the Collectors
Collectors No. 97-002 are
Cashbook
Treasury commensurate to
Circular No. Individual RCDs the Amount of
(Note: At least 02-2009 the Collectors’
three (3) Bonds as
random provided on the
samples. Revised
Schedule of
Premium Rates.
19
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not
Concurred
with CI (NC)
6.2 The expiry
date of the
approved bonds
of the Collectors
are later than the
current year.

Officers – COA Circular Purchase the Accountable
Accountable No. 97-002 Orders (P.O.) Forms Officer is
Forms Officer Treasury Inventory of commensurate to
Circular No. Accountable the Amount of
02-2009 Forms. the Accountable
Forms Officer’s
Bond as
provided on the
Revised
Schedule of
Premium Rates.
20
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not
Concurred
with CI (NC)
7.2 The expiry
date of the
approved bond
of the
Accountable
Forms Officer is
later than the
current year.
A.3. Accountable Forms:

Secured (S),
Pending (P).
1. Consolidated Report of Accountability for Accountable Forms (CRAF)
including Inventory of Unissued Checks
21
2. Individual Report of Accountability for Accountable Forms (RAAF)
including Inventory of Unissued Checks
3. Treasurer’s Monthly Consolidated Report of Accountability for
Accountable Forms.
4. Accountable Officer’s Monthly Individual Report of Accountability for
Accountable Forms.
5. MELTO Form No. 2

(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
1 Sources of the NGAS for Accountable 1.1 All
Accountable LGU Annex Forms Accountable
Forms (AF) 43 Forms are
produced by
and follow the
standards of the
National Printing
Office.
1.2 All
Community Tax
Certificates and
Documentary
22
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
Stamps are
provided by the
Bureau of
Internal
Revenue.
1.3 All Request

Authority Forms
are from the
Bureau of Local
Government
Finance of the
Department of
Finance.
2 Inventory of NGAS for Consolidated 2.1 The CRAAF
Accountable LGU Annex Report of is consistent
Forms. 43 Accountability with the
for Accountable corresponding
Forms (CRAAF). logbooks for
each kind of AF.
Logbooks for
Accountable 2.2 The First-In,
Forms. First-Out (FIFO)
method is used
in the issuance
23
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
of AFs on stock
to Collectors.
2.3 The actual

inventory of
stocks and
actual balance
of stocks on
hand is
consistent with
the CRAAF.
3 Individual NGAS for Accountable 3.1 The
Report of LGUs Annex Form Authorized
Accountability 42 Collectors/Teller
for Accountable Individual requisitioned the
Forms (RAAF) Report of appropriate
Accountability Accountable
Note: To be for Accountable Form through
evaluated out Forms (RAAF) the RIS.
of not less than
three (3) Requisition and 3.2 The
random Issue Slip (RIS) Accountable
samples. Individual Stock Form is
recorded in the
24
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
Card Individual Stock
Card and/or
Individual Accountable
Report on Form Logbook.
Collection and
Deposit (RCD) 3.3 The balance
on-hand of
Accountable Accountable
Form Logbook Forms is
consistent with
what is recorded
in the Individual
RCD.
3.4 The Issued
AF is consistent
with the
Individual
Report on
Collection and
Deposit (RCD).
4 Storage, Actual 4. The AFs are

Safekeeping Inspection adequately
and Filing of stored and
secured in the
25
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
AFs. stockroom.
5 Report of Treasurer’s 5.1 The

Accountability Monthly Treasurer’s
for Accountable Consolidated Monthly
Forms. Report of Consolidated
Accountability Report of
for Accountable Accountability
Forms. for Accountable
Form is
Accountable accurate and
Officer’s Monthly promptly
Individual prepared and
Report of submitted to
Accountability COA.
for Accountable
Forms. 5.2 Accountable
Officer’s
Monthly
Individual
Report of
Accountability
for Accountable
Forms is
submitted to the
Accountable
26
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
Forms
Officer/Account
able Forms
Custodian for
consolidation.
A.4. Report of Collection and Deposit (RCD)

Secured (S),
Pending (P).
1. Official Receipts – Duplicate Copy for COA and Triplicate for
Treasury
2. Individual Report of Collection and Deposit (RCD)
3. Abstract of Collection
27
2. Performance Findings and Evaluation: (Note: To Be Conducted Over Not Less than three (3)
Random Samples)
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
1 Preparation of LGC Section Report of 1. The
the RCD 307 Collection and Collectors
Deposit prepare and
COA Circular accomplishes
92-382 Abstract of their individual
Collection RCDs and
Abstract of
Collection on a
daily basis.
2 Comprehensive LTOM, LTO RCD 2. The individual

ness of the Form No. 12, RCDs contain
RCD pp. 371-374. the following
information:
NGAS for
LGUs, Vol. 1,  Type of
Chapter III-C, Accountable
Section 15 Forms
 Balance of
Accountable
Forms
(Official
Receipts and
28
Random Samples)
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
Serial
Number
From & To)
 Total
Amount
Collected out
of the Official
Receipts
Issued
 Total
Collections
Remitted
(Total Cash
and Details
of Check
Payments –
Date, Bank,
Check
Number, and
Amount).
3 Remittance to LTOM RCD 3.1 The RCD

Liquidating Section 62 has been
Triplicate Copy received/verified
29
Random Samples)
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
Officer (LO) (C) of Official and signed by
Receipts the
Cashier/Liquidat
ing Officer daily
or not later than
the following
day.
3.2 The
triplicate copy of
the last issued
OR remitted has
been noted by
the
LO/Treasurer on
a daily basis or
not later than
the following
day with the
following
information:
 Series of
AFs used,
30
Random Samples)
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
 Amount of
collection
 Date of
remittance
 Signature of
the
designated
LO/Treasur
er.
4 Recording of LTOM Cashbook 4. The Collector

Collections and Section 62 has recorded
Remittances in (C) the collections
Cashbook and remittances
in the cashbook
daily or not later
than the
following day.
31
A.5. Collectors Cashbooks
Secured (S),
Pending (P).
1. Individual Record of Collection and Deposit for any given day and
month.
2. Collectors Cashbooks
3. MELTO Form No. 3

(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
1 Consistency of LTOM Individual RCDs 1. The daily
Collectors Section 63 for any given collection and
Cashbooks with day or month. remittances in
Individual LTOM the Collectors
Record of Section 71 Collectors Cashbooks tally
Collection and (A) Cashbooks and are
Deposit for any NGAS for reconciled with
32
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
given day or LGUs Section the Individual
month. 4E and 105 RCDs for any
given day or
COA Circular month with
2002-003 respect to:
dated June
20, 2002  The Debit
Column
which
contain the
total
collections
from the
daily
Individual
RCDs;
 The Credit
Column
which
contain the
total
collections
from the
daily
Individual
33
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
RCDs
remitted to
the
Cashier/Liq
uidating
Officer; and
 The
Balance
which refers
to the
difference
between
the Debit
and Credit
column
representin
g the cash
on hand not
yet remitted
to the
Cashier/Liq
uidating
Officer.
2 Correctness in NGAS for Collectors 2. The
34
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
the Format of LGUs Section Cashbooks collectors’
Collectors 26-28 cashbook is
Cashbook totaled page per
page, month per
month, footed,
ruled and
certified by the
Collectors at the
end of each
month.
35
A.6. Consolidated Report of Collection and Deposit (Consolidated RCD) of the Liquidating Officer
Secured (S),
Pending (P).
1. Consolidated Report of Collection and Deposit (Consolidated RCD)
2. Official Receipts – compiled Duplicate Copies for COA
3. Bank Deposit Slips
4. Consolidated Daily Abstract of Collection

(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
1 Consolidated LTOM Consolidated 1. The
RCD Section 62 RCD Liquidating
(C) Officer prepared
a summary of
the RCDs at the
36
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
end of each
day.
2 Consistency of LTOM Individual RCDs 2. The Individual
Individual Section 62 RCDs and their
RCDs, ORs, (C) Official Receipts corresponding
and the Consolidated Official Receipts
Consolidated RCD are consistent
RCD. with their entries
in the
Consolidated
RCD in at least
three (3)
random
samples.
3 Turnover of LTOM Consolidated 3. The Local

collections to Section 62 RCD Treasurer has
the Local (C) received and
Treasurer. Bank Deposit signed the
Slips Consolidated
RCD daily with
attached
validated
deposit slips
37
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
intact and daily.
4 Deposit of LTOM Bank Deposit 4.1 The Local

Collections Section 62 Slips Treasurer has
(C) prepared the
Consolidated Consolidated
RCD RCD before the
Deposit Slips.
4.2 The
Liquidating
Officer has an
authorized and
bonded officer
to deposit the
daily collections
“intact and daily”
to the
authorized
depository
banks.
4.3 The total

collection
reflected in the
Consolidated
38
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
RCD is
consistent with
the total deposit
as validated by
the authorized
depository bank.
5 Cashbook LTOM, Cashbook 5. The

Recording of Section 62 Liquidating
Total (C) Officer has
Collections recorded the
total
collections
and
remittances in
the
Cashbook.
6 Collection after Supplementary 6. The Collector

Cut-Off Time RCD remits the full
amount
collected after
the cut-off
time to the
Liquidating
Officer at the
39
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
close of the
business day
for
safekeeping.
40
A.7. Liquidating Officers Cashbook
Secured (S),
Pending (P).
1. Consolidated Report of Collections and Deposits (RCD)
2. Individual RCDs
3. Duplicate Copies of Official Receipts
4. Liquidating Officer’s Cashbook
5. MELTO Form No. 3

(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
1 Updated LTOM Cashbook 1. The
Cashbook Section 63 Cashbook is
updated daily
LTOM with all
Section 71 transactions
41
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
(A) such as
collection and
NGAS for remittances.
LGUs Section
4E and 105
COA Circular
2002-003
dated June
20, 2002
2 Consistency of LTOM Consolidated 2. The daily

Cashbook with Section 63 RCD collection and
Consolidated remittances in
Record of LTOM Cashbook the Cashbook
Collection and Section 71 tally and are
Deposit for any (A) reconciled with
given day and NGAS for the
month. LGUs Section Consolidated
4E and 105 RCDs for any
given day and
COA Circular month with
2002-003 respect to
dated June
20, 2002  The Debit
Column
42
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
which
contain the
summary of
collections
from the
daily
Consolidate
d RCDs
received
from the
Collectors;
 The Credit
Column
which
contain the
summary of
collections
remitted to
the
Treasurer;
and
 The
Balance
which refers
to the
43
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
difference
between
the Debit
and Credit
column
representin
g the cash
on hand not
yet turned
over or
remitted to
the
Treasurer.
3 Correctness in NGAS for Cashbook 3. The
the Format of LGUs Section cashbook is
Cashbook 26-28 totaled page per
page, month per
month, footed,
ruled and
certified by the
Liquidating
Officer at the
end of each
month.
44
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
4 Submission of Logbook 4. The
Consolidated Consolidated
RCD with Acknowledgeme RCD with
Deposit Slips, nt Receipt Deposit Slips,
Individual Individual
RCDs, and RCDs, and
Duplicate Duplicate
Official Official Receipts
Receipts. are submitted to
the Local
Accountant daily
or not later than
the following
day.
45
A.8. Disbursements By Checks
Secured (S),
Pending (P).
1. Approved Disbursement Vouchers for Payment by Checks with
complete supporting documents
2. Checks by Fund and Depository Account
3. Check Register
4. Report of Checks Issued (RCI) - Daily

(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
1 Check COA Circular Local Executive 1. The P/C/M
Preparation 2002-003, Order Cashier has a
Section 40 standing order
regarding the
preparation of
46
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
checks/payment
by
checks/releasin
g of checks.
2 Consistency of COA Circular Checks 2. The checks

checks and 2002-003, are drawn
disbursement Section 40 Disbursement based on the
vouchers Vouchers duly approved
disbursement
vouchers.
3 Check COA Circular Checks 3.1 The Local

Authorization 2002-003, Treasurer and
Section 40 the Local
Administrator or
the Municipal
Mayor, in the
event there is
no Municipal
Administrator,
countersign the
checks for the
general
operations of
47
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
the LGU.
3.2 The
Treasurer and
Provincial Vice-
Governor/City
Vice
Mayor/Municipal
Vice Mayor
countersign in
the case of
expenditures
appropriated for
the operations
of the “Local
Sanggunian”.
4 Check Register COA Circular Check Register 4.1 The Cashier

2002-003, maintains a
Section 42 check register
recording all
checks issued
by fund.
4.2 The Check

Register records
48
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
all checks
chronologically
and the
signature of all
claimants
acknowledging
the receipt of
payment and/or
properly
receipted.
5 Daily Report of COA Circular Daily Report of 5.1 The Cashier

Checks Issued 2002-003, Checks prepared a daily
Section 43 report of checks
Acknowledgeme issued together
nt Receipt from with the paid
Local vouchers for
Accountant each fund.
5.2 The Cashier

submits the
daily report of
checks issued
with the
attached
vouchers and
49
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
supporting
documents
stamped “PAID”
to the Local
Accountant
within three (3)
days.
A.9. Petty Cash

Secured (S),
Pending (P).
1. Report of Disbursement with approved petty cash vouchers and
supporting documents (i.e., receipts and proof of payment)
50
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
1 Petty Cash Commission Office Order 1. The
Custodian on Audit designated
(COA) Bond Petty Cash
Circular Custodian is a
2012-001 Regular
Dated June Employee
14, 2012; authorized by
Section 1.1.2 an office order
Petty Cash and covered by
Fund (PCF). the appropriate
bond.
2 Amount of Report of 2. The Amount

Petty Cash Disbursement of the Petty
Cash is in
Program of accordance with
Expense the provisions of
the COA.
3 Appropriate Report of 3.1 The Petty

Use of the Disbursement Cash Fund is
Petty Cash kept separate
Fund from the regular
advances
granted for a
particular
51
purpose.
3.2 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.
4 Limitations on Report of 4. No petty cash

the use of the Disbursement vouchers has
petty cash fund. exceeded the
Summary of ceiling provided
Petty Cash by the COA.
Vouchers
5 Replenishment Report of 5. Seventy-five

of the Petty Disbursement percent (75%)
Cash of the petty
cash fund has
been
liquidated
within the
COA-
prescribed
period before
replenishment
of the Petty
Cash.
6 Liquidation of Report of 6. The petty

the petty cash cash fund has
52
fund. Disbursement been fully
liquidated at
Summary of the end of the
Petty Cash year.
Vouchers
7 Report of Report of 7. The petty

Disbursement Disbursement cash
custodian
Summary of prepared a
Petty Cash report of
Vouchers disbursement
supported by
a
list/summary
of petty cash
vouchers,
petty cash
vouchers and
supporting
documents.
8 Disposition of Report of 8. The Local

unused petty Disbursement Treasurer
cash funds. issued an
Summary of official receipt
Petty Cash acknowledgin
Vouchers g the return of
Official Receipt the unused
amount of the
petty cash
fund at the
end of the
year.
53
A.10. Cash Advances of the Designated Disbursing Officer
Secured (S),
Pending (P).
1. Cash Advances (Approved Cash Advance Vouchers with supporting
documents (i.e., paid cash advance vouchers and approved payroll))
2. Report of Disbursements with paid disbursement vouchers and
supporting documents and payroll with acknowledgement of payment
from corresponding claimant.
3. Proof of Liquidation (i.e., receipt or acknowledge report of
disbursement)
4. MELTO Form No. 3
5. MELTO Form No. 7

(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
54
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
1 Record of Cash LGC Section Acknowledgeme 1.1
Advance 339 nt Receipts for Acknowledgeme
Refunds and Cash Advances nt receipts have
Returns. COA Circular Refunded or been issued by
97-002 & 92- Returned. the
382 Cashier/Treasur
er for all cash
advances
liquidated.
1.2 Any cash

balances on
hand that have
been refunded
or returned to
the
Cashier/Treasur
er are supported
by Official
Receipts.
2 Report of LGC Section Report of 2. Total

Disbursement 339 Disbursements payments are
recorded or
COA Circular reflected in the
97-002 & 92- prescribed
55
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
382 Report of
Disbursements
with complete
supporting
documents.
3 Cash Advance LGC Section Record of 3. The

recording in 339 Disbursements Disbursing
Cashbooks. Officer/Special
COA Circular Cash Advances Disbursing
97-002 & 92- (Approved Cash Officer has
382 Advance recorded all the
Vouchers) cash advances,
disbursements,
and cash
balance in the
cashbook.
56
A.11. Disbursing Officer Cashbook
Secured (S),
Pending (P).
1. Cashbook
2. Report of Disbursement with Supporting Documents
3. Proof of Liquidation (i.e., acknowledgement receipt or official receipt)
4. MELTO Form No. 3

(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
1 Consistency of NGAS for Report on 1. The
Cashbook LGUs Disbursements Cashbook
postings on Sections 26- postings on
cash advances 28 Cashbook cash advances
and and
disbursements disbursements
57
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
are consistent are consistent
with the Report with the Report
of of
Disbursement. Disbursements
with respect to
 The Debit
Column
which
contain the
amount of
cash
advances
drawn by
the
Disbursing
Officer
based on
the
approved
Disburseme
nt Voucher
for Cash
Advances;
 The Credit
58
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
Column
which
contain the
amount of
disburseme
nt out of the
cash
advances
granted to
the
Disbursing
Officer/Spe
cial
Disbursing
Officer; and
 The
Balance
which refers
to the
difference
between
the Debit
and Credit
column
representin
59
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
g the cash
on hand of
the
Disbursing
Officer/Spe
cial
Disbursing
Officer.
2 Consistency NGAS for Report of 2. The total

with the LGUs Section Disbursement cash advances
Subsidiary 26-28 of the
Ledger Subsidiary Disbursing
Accounts of the Ledger Officer/Special
Accounting Accounts of the Disbursing
Office Accounting Officer as
Office recorded in the
Cashbooks Report of
Disbursement
and Cashbook
is consistent
with the entries
in the
Subsidiary
Ledger Account
60
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
of the
Accounting
Office in at least
three (3)
random
samples.
3 Correctness in NGAS for Cashbook 3. The

the Format of LGUs Section cashbook is
Cashbook 26-28 totaled page per
page, month per
month, footed,
ruled and
certified by the
Disbursing
Officer/Special
Disbursing
Officer at the
end of each
month.
61
A.12. Treasurers Cashbooks
Secured (S),
Pending (P).
1. Treasurers Cashbooks
2. Depository Accounts Passbook
3. List of Depository Accounts
4. Consolidated Report on Collection and Deposit (RCD)
5. Report of Disbursements
6. Report of Checks Issued (RCI)
7. Report of Daily Cash Position
8. Financial Statements
9. MELTO Form No. 3
10. MELTO Form No. 6
62
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
1 Fund Accounts Local Cashbooks 1.1 Cashbooks
and Depository Government are prepared
Accounts Code Section Depository separately for
310 Accounts each Fund and
Passbooks each Depository
List of Account.
Depository 1.2 The number
Accounts of cashbooks
MELTO Form 7 are equal to the
number of
depository
accounts as
attested by the
number of
depository
account
passbooks or
list of depository
accounts.
1.3 All receipts
are properly
deposited to the
authorized
depository
63
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
account and
depository bank
of the LGU.
2 General Fund LTOM Cashbooks 2.1 The

Proper Section 63 Treasurer’s
(A) Cashbook entry
for Cash in
NGAS for Bank in the
LGUs Section General Fund
105 Proper is
LTOM consistent with
Section 71 the actual
(A) collection
deposited in the
bank for this
account.
2.2 The
Treasurer’s
Cashbook entry
for Cash in
Vault in the
General Fund
Proper is
consistent with
64
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
the actual
collection in
vault for this
account.
2.3 The
Treasurer’s
Cashbook entry
for the daily
disbursement is
recorded in the
Cash in Bank-
Cashbook.
3 General Fund LTOM Cashbooks 3.1 The

Special Section 63 Treasurer’s
Accounts (A) Cashbook entry
for Cash in
LGUs Section General Fund
105 Special
LTOM Accounts is
Section 71 consistent with
(A) the actual
collection
deposited in the
65
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
bank for this
account.
3.2 The
Treasurer’s
Cashbook entry
for Cash in
Vault in the
General Fund
Special
Accounts is
consistent with
the actual
collection in
vault for this
account.
3.3 The
Treasurer’s
Cashbook entry
for the daily
disbursement is
recorded in the
66
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
Cash in Bank-
Cashbook.
4 Trust Fund LTOM Cashbooks 4.1 The

Section 63 Treasurer’s
(A) Cashbook entry
for Cash in
LGUs Section Trust Fund is
105 consistent with
LTOM the actual
Section 71 collection
(A) deposited in the
bank for this
account.
4.2 The
Treasurer’s
Cashbook entry
for Cash in
Vault in the
Trust Fund is
consistent with
67
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
the actual
collection in
vault for this
account.
4.3 The
Treasurer’s
Cashbook entry
for the daily
disbursement is
recorded in the
Cash in Bank-
Cashbook.
5 Special LTOM Cashbooks 5.1 The

Education Fund Section 63 Treasurer’s
(A) Cashbook entry
for Cash in
LGUs Section Special
105 Education Fund
LTOM is consistent
Section 71 with the actual
(A) collection
deposited in the
bank for this
68
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
account.
5.2 The
Treasurer’s
Cashbook entry
for Cash in
Vault in the
Special
Education Fund
is consistent
with the actual
collection in
vault for this
account.
5.3 The
Treasurer’s
Cashbook entry
for the daily
disbursement is
recorded in the
Cash in Bank-
69
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
Cashbook.
6 Cashbook for COA Circular Cashbook 6. The entries in

Cash Advances 2002-003 the Cashbook
dated June MELTO Form for Cash
20, 2002 No. 8 Advances are
supported by
NGAS for entries in the
LGUs individual
Volume 1, ledgers.
Chapter 1,
Section 4E
7 Cashbook Cashbooks 7. The postings
Postings in the
cashbooks
are up to
date.
8 Treasurer’s Cashbooks 8.1 The Debit

Cashbook – Column
Cash in Vault MELTO Form contains the
summary of
70
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
No. 3 daily collections
remitted by the
Cashier/Liquidat
ing Officer.
8.2 The Credit
Column
contains the
summary of
daily collections
deposited by the
Treasurer to the
authorized
depository
accounts in the
authorized
depository
banks.
8.3 The Balance

which is the
difference
between the
Debit and Credit
Columns is
equal to the
71
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
amount of cash
on hand with the
Treasurer.

Cashbook – Column is the
Cash in Bank MELTO Form summary of
No. 7 daily collections
deposited by the
Treasurer to the
authorized
depository
accounts in the
authorized
depository
banks.
9.2 The Credit
Column is the
summary of the
daily
disbursements
and cash
advances
implemented
through the
72
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
issuance of
checks.
9.3 The Balance

which is the
difference
between the
Debit and Credit
Columns is
equal to the
amount of Cash
in Bank subject
tobook-
bankbalance
reconciliation.
Cashbook – Column is the
Cash Advances MELTO Form summary of
No. 3 cash advances
granted to the
Treasurer.
10.2 The Credit

Column is the
summary of
liquidated cash
73
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
advances by the
Treasurer.
10.3 The
Balance which
is the difference
between the
Debit and Credit
Columns is
equal to the
amount of cash
on hand of the
Treasurer.
11 Cashbook LTOM Section 11.1 The

Reconciliation 63 (F), p.89 Balance in the
with Financial Cashbook Cash
Statements MELTO Form in Vault per fund
No. 7 is equal to the
Debit total of the
Cash in Vault in
the Financial
Statements.
11.2 The
Balance in the
Cashbook Cash
74
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
in Bank is equal
to the Debit total
of the Cash in
Bank in the
Financial
Statements.
11.3 The
Balance in the
Cashbook Cash
Advance is
equal to the
Debit total of
Cash Due from
Officers/Employ
ees in Bank in
the Financial
Statements.
12 Cashbook NGAS for Cashbooks 11. The

Format LGUs, Cashbook is
Sections 26 totaled per
to 28 page and
per month,
footed, ruled
and certified
75
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
by the
Treasurer at
the end of
the month.
13 Cashbook LTOM 12. The
Storage Section 63 Cashbooks
(G), p. 89 must be
stored in the
vault.
76
B. Expenditures
B.1. Annual Budget/Supplemental Budget/Re-Enacted Budget/Special Budget

Secured (S),
Pending (P).
1. Approved Annual Budget/Summary of the Annual Budget
2. Approved Supplemental Budget
3. Approved Re-Enacted Budget
4. Approved Special Budget
5. DBM or Sanggunian Panlalawigan Report

(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
77
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
1 Submission of Annual Budget 1. The
Statement of Statement of
Receipts and Certified and Receipts and
Expenditures Approved Expenditures is
(SRE). Statement of duly certified by
Receipts and the Treasurer,
Expenditures approved by the
BLGF and copy
furnished to the
Local Chief
Executive.
2 Annual Local Annual 2. The Local

Investment Government Investment Treasurer has a
Program Code Section Program with copy of the
287 and 20% Annual
Section 324 Development Investment
(d) Fund Program with
the 20%
JMC DILG- Development
DBM NO. Fund.
2011-1 dated
April 11, 2011
COA Circular
78
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
No. 2012-002
Dated
September
12, 2012
3 Annual Local Annual 3. The Local

Investment Government Investment Plan Treasurer has a
Plan Code Section with 5% Local copy of the
287 and Disaster Risk Annual
Section 324 Reduction Investment Plan
(d) Management with the 5%
Fund Local Disaster
JMC DILG- Risk Reduction
DBM NO. Management
2011-1 dated Fund.
April 11, 2011
COA Circular
No. 2012-002
Dated
September
12, 2012
4 Cashbook for Local Cashbook 4. The Local

20% Government Treasurer
79
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
Development Code Section maintains a
Fund 287 and separate
Section 324 cashbook for
(d) the utilization of
the 20%
JMC DILG- Development
DBM NO. Fund.
2011-1 dated
April 11, 2011
COA Circular
No. 2012-002
Dated
September
12, 2012
5 Budget Review Local Annual Budget 5. The Annual
for Provinces, Government Certification by Budget was
Highly Code Section the Department reviewed and
Urbanized 326 of Budget and certified by
Cities, Management. the
Independent Department
Component MELTO Form of Budget and
Cities and No. 6 Management.
Cities and
80
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
Municipalities
of Metro Manila
6 Budget Review Local Annual Budget 6. The Annual
of Component Government Certification by Budget of the
Cities and Code Section Sanggunian Component
Municipalities. 327 Panlalawigan City or
Municipality
MELTO Form has been
No. 6 reviewed and
certified by
the
Sangguinian
Panlalawigan
of the
concerned
Province.
7 Validation of Local Annual Budget 7.1 The

Findings by Government Certification by aggregate
DBM Code Section DBM and amount of the
(Provinces, 324 (a-d) Sanggunian budget did not
HUCCs, ICCs, Panlalawigan. exceed the
and Cities and estimated
Municipalities MELTO Form income.
81
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
of Metro No. 6 7.2 The budget
Manila) or makes full
Sanggunian provisions for all
Panlalawigan statutory and
(Component contractual
Cities and obligations but
Municipalities) did not exceed
on budgetary the cap on the
requirements amount that can
and limitations. be appropriated
for debt
servicing which
should not
exceed 20% of
regular income.
7.3 Aid to
component
barangays are
provided in
amounts not
less than P
1,000 per
barangay.
82
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
7.4 Five percent
(5%) of the
estimated
revenue from
regular sources
is set aside as
an annual lump
sum for unseen
expenditures
arising from the
occurrence of
calamities,
7.5 The budget

item for
Personal
Services (PS)
did not exceed
45% of the
budget for 1 to
3rd income class
Provinces,
Cities and
Municipalities
and 55% for 4th
83
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
to lower income
class Provinces,
Cities, and
Municipalities.
7.6 The
appropriations
for the
discretionary
purposes of the
Local Chief
Executive
(Governor or
Mayor) does not
exceed 2% of
the actual
receipts derived
from the basic
Real Property
Tax for the next
preceding
calendar year.
84
B.2 Commission on Audit (COA) Annual Audit Report (AAR)

Secured (S),
Pending (P).
1. Commission on Audit (COA) Annual Audit Report (AAR)
2. MELTO Form No. 9

(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
1 Mandatory COA Annual 1.1 There is no
Compliance of Audit Report adverse COA
Utilization findings on the
Annual Financial utilization of the
Report 20%
Development
Fund.
1.2 There is no
adverse COA
findings on the
85
utilization of the
Calamity Fund.
1.3 There is no
adverse COA
findings on the
utilization of the
Gender and
Development
(GAD) fund.
1.4 There is no
adverse COA
findings on the
utilization of
Cash Advances
and
Disbursements.
2 Compliance COA Annual 2.1 The Local

with COA Audit Report Treasurer has
Findings (AAR) fully complied
with the audit
MELTO Form findings,
No. 10 observations
and
recommendatio
ns in the COA
Annual Audit
Report (AAR).
2.2 The COA
has issued a
certificate of
settlement to
the Local
Treasurer
signifying
compliance with
86
COA
recommendatio
ns.
B.2. Cash Analysis

Secured (S),
Pending (P).
1. Financial Statements (Pre-Closing) and Schedules
2. Annual Investment Program
3. Annual Investment Plan
4. MELTO Form No. 8

(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
87
(1) (2) (3) (4) (5) (6) (7) (8)
Concurrence
and/or with
Number (CWR),
Not Concurred
with CI (NC)
1 Cash Balance Financial 1. The Total
Statements Cash Balance
(Pre-Closing) (Total Cash less
and Schedules Total Liabilities
less
Fund Balance in Unexpended
the Cashbooks Balance of
MELTO Form Continuing
No. 9 Appropriations)
is positive as of
the latest
financial reports.
88

EVALUATION OF LOCAL TREASURY OPERATIONS

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EVALUATION OF LOCAL TREASURY OPERATIONS

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MANUAL FOR THE EVALUATION OF LOCAL TREASURY OPERATIONS (MELTO)

A. Receipts from All Sources/Records Management

A.1. Plantilla of Personnel

1. LGU Documents Checklist:

3. Checklist of Local Treasury Office Personnel and Tasks

Personnel: Local Treasurer Number: 1

Division: Real Property Tax Section:

Division: Real Property Tax Section: Records

Division: Real Property Tax Section: Collections

Division: Business Tax and Miscellaneous Section: Examination and Verification

Division: Business Tax and Miscellaneous Section: Accounts

Division: Cash Section:

Division: Cash Section: Cash Receipts

Division: Cash Section: Cash Disbursements

2. Performance Findings and Evaluation:

2 Adequacy of LGC Section MELTO FORM 2.1 The Actual

3 Adequacy of LGC Section MELTO FORM 3.1 The Actual

4 Adequacy of LGC Section MELTO FORM- 4.1 The Actual

5 Adequacy of LGC Section MELTO FORM 5.1 The Actual

6 Adequacy of LGC Section MELTO FORM 6.1 The Actual

7 Adequacy of LGC Section MELTO FORM 7.1 The Actual

A.3. Accountable Forms:

2. Performance Findings and Evaluation:

1.3 All Request

2.3 The actual

4 Storage, Actual 4. The AFs are

5 Report of Treasurer’s 5.1 The

A.4. Report of Collection and Deposit (RCD)

2 Comprehensive LTOM, LTO RCD 2. The individual

3 Remittance to LTOM RCD 3.1 The RCD

4 Recording of LTOM Cashbook 4. The Collector

2. Performance Findings and Evaluation:

2. Performance Findings and Evaluation:

3 Turnover of LTOM Consolidated 3. The Local

4 Deposit of LTOM Bank Deposit 4.1 The Local

4.3 The total

5 Cashbook LTOM, Cashbook 5. The

6 Collection after Supplementary 6. The Collector

2. Performance Findings and Evaluation:

2 Consistency of LTOM Consolidated 2. The daily

2. Performance Findings and Evaluation:

2 Consistency of COA Circular Checks 2. The checks

3 Check COA Circular Checks 3.1 The Local

4 Check Register COA Circular Check Register 4.1 The Cashier

4.2 The Check

5 Daily Report of COA Circular Daily Report of 5.1 The Cashier

5.2 The Cashier

A.9. Petty Cash

2 Amount of Report of 2. The Amount

3 Appropriate Report of 3.1 The Petty

4 Limitations on Report of 4. No petty cash

5 Replenishment Report of 5. Seventy-five

6 Liquidation of Report of 6. The petty

7 Report of Report of 7. The petty

8 Disposition of Report of 8. The Local

2. Performance Findings and Evaluation:

1.2 Any cash

2 Report of LGC Section Report of 2. Total

3 Cash Advance LGC Section Record of 3. The

2. Performance Findings and Evaluation:

2 Consistency NGAS for Report of 2. The total

3 Correctness in NGAS for Cashbook 3. The