FORM B-1

LOCAL TREASURY OPERATIONS EVALUATION (LTOE) REPORT NO. ____

Table 1: Basic LGU Information 1

LGU Name: Baliuag 2
LGU Level (Province, Municipality 3
City or Municipality):
Region | Province: Region 3 – Central Luzon Bulacan 4
Region Province1 Municipality 5
(e.g., (e.g.,12) or City (e.g.,
01) 0113)
LGU Code 0 3 1 4 0 3 0 0 6
Inclusive Dates of 0 5 1 8 2 0 1 5 - 0 5 2 2 2 0 1 5 7
Evaluation (mm-dd-
yyyy – mm-dd-
yyyy )2:
Date Report 0 5 2 9 2 0 1 5 88
Submitted to LGU
(mm-dd-yyyy)

Table 2: Findings and Recommendations:

1
To be filled in even if LGU is from NCR.
2
BLGF Office Order No. 09-2012 dated February 1, 2012.
 Findings/Issues Function Performan Complian Recommended Action Immediate Actions Is the Im
(Note: See Form A, Table 2, Column (7). If (e.g., ce Area ce (Note: See Form A, Table 2, Column Taken, If any, and Action th
CWR or NC, Explain why?) Fund (e.g., Tax Indicator (8)) Other Remarks the Reco
Manage Informatio (e.g., 1.1) Action? In
ment – II) n N
Campaign (Note:
– C) or See Form
(Note: Sub-Area A, Table
See (e.g., Real 2,
Table Property Column
A.1 for Tax – D.1) (5))
Codes)
(Note: See
Table A.1
for Codes)

(1) (2) (3) (4) (5) (6) (7

Tax rates were found to be above the I A 2 Issue an Ordinance to reduce the None No
rates prescribed in the Local Government tax rates to those prescribed in the
Code. Local Government Code or lower.

The rates of fee and charges set in the I A 3 Increase the actual collection rates None No
Local Revenue Code are higher than to those prescribed in the Local
those used in actual collection. Revenue Code.

The Discount on the Prompt Payment of I D.1 3.2 Decrease the discount on the None No
the Real Property Tax exceeded 10% of prompt payment of the Real
the regular payment. Property Tax back to 10% or lower
of the regular payment.

The charging of the Mayor’s Permit Fee is I D.2 1.3 Issue an Ordinance to include the None No
not embodied in the Local Revenue charging of the Mayor’s Permit Fee
Code. in the Local Revenue Code.
 Findings/Issues Function Performan Complian Recommended Action Immediate Actions Is the Im
(Note: See Form A, Table 2, Column (7). If (e.g., ce Area ce (Note: See Form A, Table 2, Column Taken, If any, and Action th
CWR or NC, Explain why?) Fund (e.g., Tax Indicator (8)) Other Remarks the Reco
Manage Informatio (e.g., 1.1) Action? In
ment – II) n N
Campaign (Note:
– C) or See Form
(Note: Sub-Area A, Table
See (e.g., Real 2,
Table Property Column
A.1 for Tax – D.1) (5))
Codes)
(Note: See
Table A.1
for Codes)

(1) (2) (3) (4) (5) (6) (7

Average Actual Revenues from Local I D.4 2 Institute measure to improve local None N
Sources over the last three (3) years have tax collection in poor performing
been below their estimated average revenue source – real property tax
revenue targets. and local fees and charges.

Not all Accountable Officers have been II A.2 1 Fully bond all Accountable Officers All Accountable Y
found to be fully bonded. based on COA rules and Officers are now
regulations. fully bonded.
Some of the Accountable Forms have II A.3 4 Transfer all Accountable Form in All Accountable Y
been stored in an unsecured location. the designated stockroom and Forms are now
establish occasional spot checking secured in the
to ensure regular compliance. stockroom.
The Local Treasurer has not yet issued II A.9 8 The Local Treasure should The Local Y
an official receipt acknowledging the immediately issue an official Treasurer has
 Findings/Issues Function Performan Complian Recommended Action Immediate Actions Is the Im
(Note: See Form A, Table 2, Column (7). If (e.g., ce Area ce (Note: See Form A, Table 2, Column Taken, If any, and Action th
CWR or NC, Explain why?) Fund (e.g., Tax Indicator (8)) Other Remarks the Reco
Manage Informatio (e.g., 1.1) Action? In
ment – II) n N
Campaign (Note:
– C) or See Form
(Note: Sub-Area A, Table
See (e.g., Real 2,
Table Property Column
A.1 for Tax – D.1) (5))
Codes)
(Note: See
Table A.1
for Codes)

(1) (2) (3) (4) (5) (6) (7

return of the unused amount of the petty receipt acknowledging the return of issued an official
cash fund at the end of the year. the unused amount of the petty receipt
cash fund at the end of the year. acknowledging
the return of the
unused amount
of the petty cash
fund at the end of
the year.

(Note: If all rows in Column 7 are filled with “Yes”, then prepare Form B-3 for the LGU.)

PREPARED AND SUBMITTED BY: APPROVED BY:

 Approving Authority

Approving Authorities:
1. For Provincial Evaluators - Provincial Treasurer
2. For Regional Evaluators – BLGF Regional Director
3. For Central Office Evaluators – BLGF Deputy Director
for Operations.