1.

The following are Common Requirements for Creation and Conversion of a local
government unit, except:
a. Land Area
b. Population
c. Income
d. Location
e. NOTA
2. The Local Treasury Operations Manual (LTOM) supersedes the ___
a. Local Government Code of 1991
b. Revised Manual of Instructions to Treasurers of 1954
c. Government Accounting and Auditing Manual
d. NOTA
3. Designations and extensions thereof shall be processed by the Regional Office within
a. Within 3 days before the expected temporary or permanent vacancy
b. Within 5 days before the expected temporary or permanent vacancy
c. Within 10 days before the expected temporary or permanent vacancy
d. Within 15 days before the expected temporary or permanent vacancy
e. None of the above
4. Cities with a minimum population of two hundred thousand (200,000) inhabitants, as certified
by the National Statistics Office, and with the latest Annual Income of at least Fifty Million
Pesos (P50,000,000.00), based on 1991 constant prices, as certified by the City Treasurer,
shall be classified as _____
a. Component Cities
b. Highly Urbanized Cities
c. Metropolitan Cities
d. All of the above
e. NOTA
5. A municipality or a cluster of barangays may be converted into a component city if it has a
locally generated Average Annual Income of at least
a. 100,000,000.00
b. 200,000.000.00
c. 10,000.000.00
d. 150,000,000.00
e. 50,000,000.00
6. A barangay may be created, divided, merged, abolished, or its boundary substantially altered,
by law or by an _____
a. ordinance of the sangguniang panlalawigan or sangguniang panlungsod
b. Act of Congress
c. ordinance of the sangguniang bayan
d. Executive Order of the President
e. NOTA
7. Who shall appoint the Local Treasurer?
a. Secretary of Finance
 b. Municipal Mayor
c. Provincial Governor
d. Sangguniang Bayan
e. NOTA
8. LTOM stands for?
a. Local Treasury Operations Manual
b. License Transportation Operations Manual
c. Legal Treasury Operations Manual
d. NOTA
9. DOF-BLGF stands for?
a. Department of Finance - Bureau of Local Government Finance
b. Department of Finance – Barangay Local Government Finance
c. Department of Fishery - Bureau of Local Government Finance
d. NOTA
10. Unless the court shall direct otherwise, pending their redemption, dishonored checks shall
remain in the custody of:
a. Local Chief Executive
b. COA Auditor
c. Local Treasurer
d. Local Accountant
e. Disbursing bank
11. The legal process whereby the registered voters of the local government units may
approve, amend or reject any ordinance enacted by the Sanggunian
a. Local Initiative
b. Local Referendum
c. Plebiscite
d. Petition
e. NOTA
12. The direct vote of all the members of an electorate on an important public question such as a
change in the constitution
a. Local Initiative
b. Local Referendum
c. Plebiscite
d. Petition
13. Refers to all revenues and receipts collected or received forming the gross accretions of funds
of the local government unit
a. Income
b. Expenditures
c. Internal Revenue Allotment
d. Expenses
e. Cash Advance
14. The __________ shall consist of monies and resources of the local government which are
available for the payment of expenditures, obligations or purposes not specifically declared by
law as accruing and chargeable to, or payable from, any other fund.
a. Government Funds
b. Special Fund
c. Trust fund
d. General Fund
e. NOTA
15. ________ shall consist of the respective shares of provinces, cities, municipalities and baranga
ys in the proceeds of the additional one percent (1 %) tax on real property (Sec. 309 (a),
LGC), which shall be automatically released to the local school boards
a. Government Funds
b. Special Education Fund
c. Trust fund
d. General Fund
e. NOTA
16. _____ shall consist 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 have been received as guaranty for the fulfillment of some obligation.
a. Government Funds
b. Special Education Fund
c. Trust funds
d. General Fund NOTA
e. NOTA
17. Refers to an appropriation available to support obligations or a specified purpose or project,
such as those or the construction of physical structures or for the acquisition of real property or
equipment, even when these obligations are incurred beyond the budget year
a. Annual Appropriation.
b. Continuing Appropriation.
c. Supplemental Appropriation
d. Additional Appropriation
e. NOT
18. Is one prepared to adjust the equilibrium of the first approved budget which has been disturbed
by current economic, political or social conditions, or to provide an additional amount to the
original appropriation which proved to be inadequate or insufficient for the particular purpose
intended
a. Annual Appropriation.
b. Continuing Appropriation.
c. Supplemental Appropriation
d. Additional Appropriation
e. NOTA
19. It is an authorization issued by the Local Chief Executive to a department/office of the local
government unit, which allows it to incur obligations for specified amounts within its
appropriations
a. Allotment
b. Obligation
c. Appropriation
d. Fund
e. NOTA
20. Refers to the amount committed to be paid by the local government unit for any lawful act
made by an accountable officer for and in behalf of the local government unit concerned
a. Allotment
b. Obligation
c. Appropriation
d. Fund
e. NOTA