Annexes

BOOK TWO: RECEIPT AND COLLECTION OF INCOME, REVENUES AND OTHER FUND
SOURCES

Book Two describes and enumerates the revenue-raising powers of provinces, cities, municipalities
and barangays as well as external sources of revenues of LGUs to support its operations. Process
flow, forms used, illustrative samples were provided in this book for clear understanding.

This book consists of four (4) chapters including Forms and Annexes.

Chapter 1. Income from Local Sources

Chapter 2. Income from External Sources

Chapter 3. Collection Procedures

Chapter 4. Examination of Books of Accounts and Pertinent Records of Businesses by the Local
Treasurer

Forms and Annexes

BOOK THREE: FUND MANAGEMENT PRACTICES, EXPENDITURES AND DISBURSEMENTS

Book Three discusses the fundamentals of fund management practices, expenditures and
disbursement process as a component of good local fiscal management. This Book also
incorporates the concepts and guidelines on accountability and responsibility of local treasurers and
the procedures and remedies on cash shortages.

Also included in this Book are the administrative, civil and criminal liabilities of the Local Treasurer in
the administration and custody of local government funds as well as the examination of lgu books of
account by the COA.

Book Three is consists of five (5) Chapters including Forms and Annexes.

Chapter 1. Concept of Funds

Chapter 2. Concept of Appropriation, Allotment and Obligation

Chapter 3. Disbursement of Local Funds

Chapter 4. Fund Management Practices

Chapter 5. Responsibility, Accountability and Liability of Local Treasurers for Funds

Chapter 6. Examination of Accounts by the Commission on Audit

Chapter 7. Code of Conduct and Ethical Standards of Public Officials and Employees
Chapter 8. Administrative, Civil and Criminal Liabilities of Local Treasurers in the Administration
of Local Taxes, Fees and Charges

Forms and Annexes

BOOK FOUR: DETAILED PROCEDURES ON THE ADMINISTRATION AND COLLECTION OF

REAL PROPERTY, BUSINESS TAX, FEES AND CHARGES AND OTHER FUND SOURCES

This Book contains the legal provisions, policies and procedures, remedies, forms and reports on the
collection of Real Property Taxes, Business and Local Taxes, Fees and Charges, Local Government
Business Enterprise Operations, Credit Financing and Other Resource Mobilization. This book also
details the taxing powers of Provinces, Cities, Municipalities and Barangay that distinguishes one
from each other for easy reference.

This book consists of twelve (12) chapters including Forms and Annexes.

Chapter 1. Real Property Taxation

Chapter 2. Business and Other Local Taxes: Taxing Powers of Provinces

Chapter 3. Business and Other Local Taxes: Taxing Powers of Municipalities

Chapter 4. Business and Other Local Taxes: Taxing Powers of Cities

Chapter 5. Business and Other Local Taxes: Taxing Powers of Barangays

Chapter 6. General Guidelines on the Application of Business and Other Local Taxes

Chapter 7. The Community Tax

Chapter 8. Specific Applications of Authority to Tax Franchises

Chapter 9. Fees and Charges

Chapter 10. Local Government Enterprise Operations

Chapter 11. Credit Financing and Alternative Sources of Funds

Chapter 12. The Statement of Receipts and Expenditures (SRE) and Electronic Statement of
Receipt and Expenditures (eSRE) Financial Management Reporting System

Forms and Annexes