1. A local government unit may be created, divided, merged, abolished, or its boundaries
substantially altered  by law enacted by________________________ in the case of a province,
city, municipality, or any other political subdivision, or by ordinance passed by the sangguniang
panlalawigan or sangguniang panlungsod concerned in the case of a barangay located within its
territorial jurisdiction, subject to such limitations and requirements prescribed in LGC of 1991.*

 Congress
 Sanggunian
 President
 Party List
 Constitution and by-laws
 
2. Every local government unit created or recognized under LGC of 1991  is a body
__________________ endowed with powers to be exercised by it in conformity with law. 

As such, it shall exercise powers as a political subdivision of the national government and as a
corporate entity representing the inhabitants of its territory.

 politic and corporate 

 political and parties
 bureaucratic
 diplomacy and democratic
 political neutrality
 
3. He/She shall exercise supervisory authority directly over provinces, highly urbanized cities,
and independent component cities; through the province with respect to component cities and
municipalities; and through the city and municipality with respect to barangays.*
 Congress
 DILG Secretary
 President of the Philippines 
 Governor
 Treasurer of the Philippines
 
4. The power to impose a tax, fee, or charge or to generate revenue under this Code shall be
exercised by the sanggunian of the local government unit concerned through an appropriate
____________________*
 board resolution
  ordinance
 contract/agreement
 LGU development plan
 management plan
 
5.  The exercise of the taxing powers of provinces, cities, municipalities, and barangays shall not
extend to the levy of the following, except*

 Documentary stamp tax

 Percentage or value-added tax (VAT) on sales, barters or exchanges
 Taxes, fees, or other charges on Philippine products actually exported, except as
otherwise provided herein
 Taxes on premiums paid by way of reinsurance or retrocession
 Poll Tax/ Capitation Tax
 
6. Any public officer against whom any criminal prosecution under a valid information under
R.A. 3019 otherwise known as the ____________________or under the provisions of the
Revised Penal Code on bribery is pending in court, shall be suspended from office*
 Anti-Graft and Corrupt Practices Act 
 Anti- Red Tape Authority
 Ease of Doing Business and Efficient Government Service Delivery Act of 2018
 Code of conduct and ethical standards for public officials and employees
 Direct Bribery under Art. 210 as amended by BP 871
 
7. Disbursements from trust funds shall be in accordance with the specific purpose stated in the
trust agreement/approved budget between the trustor and trustee (LGU).Who among the
following does not certify disbursement made under trust fund?*
 department/office head concerned
 Accountant
 Treasurer
 Administrator
 Local Budget Officer

 
8. Payment for repair of government equipment at a cost of exceeding 30 percent of the current
market price of the same or similar equipment. What unlawful expenditure is this?*
 Un-necessary
 Unconscionable
 Excessive 
  Extravagant
 Irregular
 
9. Live-in seminars in five-star hotels with significant numbers of participants and unreasonable
period of time. What unlawful expenditure is this?*
 Un-necessary 
 Unconscionable
 c Excessive
 Extravagant
 Irregular
 
10. According to Section 220 of Local Government Code of 1991 stated that in cases where (a)
real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing
general revision of property classification and assessment; or (c) a request is made by the person
in whose name the property is declared, the provincial, city or municipal
_____________________shall make a classification, appraisal and assessment of the real
property listed and described in the declaration irrespective of any previous assessment or
taxpayer's valuation thereon*

a. Local Assessor or his duly authorized deputy 

b. Local Treasurer or his duly authorized deputy
c. Local Chief Executive or his duly authorized deputy
d. Local Tax Administrator or his duly authorized deputy
e. None of the given choices
 
11. The total appropriations, whether annual or supplemental, for personnel services of an LGU
for one budget year must not exceed

Statement 1. 45% in the case of first- to third-class provinces, cities and municipalities

Statement 2. 55% in the case of fourth- to sixth-class provinces, cities and municipalities

Statement 3. 50% in the case of first- to sixth-class provinces, cities and municipalities
*
 Statement 1 is true
 Statement 2 is true
 Both Statements 1 and 2 are True
 Statement 3 is True 
 None of the given choices
12. Is the evaluation of the degree of compliance with laws, regulations, managerial policies, and
operating procedures in the LGU, including compliance with accountability measures, ethical
standards, and contractual obligations?  This type of audit is a necessary first step to, and part of,
management and operations audits.*
 Operations Audit
 Management Audit
 Compliance Audit
 Risk Management audit
 Internal Controls
 
13. Compute the tax payable for a store in a barangay business establishment located in the City. 

The amount of gross sales from last year’s gross income was Php 73,000.00
*
a. Php 73.00
b. Php 730.00
c. Php 146.00
d. Php 1,460.00
e. None of the choices
Feedback
73,000 x 2% = 1,460
 
14. Lands, other than agricultural, located in a city or municipality more than one thousand
(1,000) square meters in area, one-half of which remain unutilized or unimproved is called
_________.*
 Timber lands
 Idle lands
 Residential Lands
 Industrial lands
 Mineral lands
 
15. A government employee with a monthly salary of Php 68,000.00. 

Compute his community tax when he pay on January  20.

*
 812.00
 218.00
  816.00
 821.00
 
Feedback
816,000/ 1,000 = 816.00 + 5.00 = 821.00
 
16. The following are exempt from the community tax:

Statement 1. Diplomatic and consular representatives

Statement 2. Transient visitors when their stay in the Philippines does not exceeds three (3)
months

 a . Only Statement 1
 b. Only Statement 2 
 c. Both Statements 1 and 2
 d. None of the given choices
 
17. The Treasurer of the local government unit operating a public enterprise shall have the
following functions in its establishment and operation*
 Advise the local chief executive, the sanggunian, and the management of the public
enterprise on its financing aspects
 Advise the sanggunian in the enactment of ordinances on public enterprises, especially in
relation to their financial management
 Take charge of the collections and take custody of funds of all government enterprises.
 Ensure that payments are made on duly certified and approved disbursement vouchers
 All of the choices
 
 
18.The Local Treasurer shall assign every application for the termination or retirement of
business to_________ who shall go to the address of the business on record to verify if it is
really no longer operating*
 to the permit personnel
 to Assistant Local Treasurer
 to Deputized barangay treasurer
 to an inspector in his office
 none of the choices
 
19. Extension of designation of Acting or OIC Treasurer need not require the written request and
recommendation by the Local Chief Executive, except as requested otherwise, and conditioned
by a very satisfactory performance of the designee. 

Each extension of designation shall be for a period ________________. Temporary Vacancy

*
 of twelve (12) months
 of three (3) months
 of six (6) months
 of six (6) months, unless sooner revoked 
 None of the given choices
 
20. An unlawful expenditure that does not adhere to established rules, regulations, procedural
guidelines, policies, principles or practices*
 Unnecessary
 Irregular 
 Excessive
 Unconscionable
 Extravagant
 
21. The submission of inaccurate reports is considered a less grave offense. 

Inaccurate report shall mean a report containing data that materially affects the integrity of the
report which may consequently mislead end-users

For this purpose, Section 46 (D.2) of Rule10 of the RRACCS shall apply:

Simple Misconduct:
*
 1st Offense – Suspension of one (1) month and one (1) day to six (6) months
 1st Offense – Suspension of one (1) day to thirty (30) days only
 2nd Offense – Dismissal from the service
 A and B
 A and C
 
22. The eSRE cash basis reports shall be uploaded to the LIFT tools System by all local
treasurers on or before the following dates.*
 For the first three quarterly reports: On or before the 15th of the month following the end
of the quarter
  For the year-end report: On or before February 28 of the subsequent calendar Year
 For the year-end report: On or before April 30 of the subsequent calendar Year
 A and B
 A and C
Feedback
On the actual if the 15th day following next quarter and 28th day of February is not in the
choices, we have to go back to its old deadlines like 20th day of quarter then March 31 .
 
23. Who regulates the operation of tricycles and grant franchises for the operation thereof within
the territorial jurisdiction of the municipality or city, subject to the guidelines prescribed by the
Department of Transportation and Communications (DOTC).*
 sangguniang bayan or panlungsod
 Land Transportation Office (LTO)
 City/Municipal Tricycle Operator's Permit Regulatory Board
 The BPLO
 LTFRB
 
24. It shall be the basic policy that any local government unit may______________ and avail of
credit facilities to finance local infrastructure and other socio-economic development projects in
accordance with the approved local development plan and public investment program.*
 Local economic enterprises
 create indebtedness 
 build operate transfer arrangement
 Act as the custodian of all funds
 ensure that the debt servicing
 
25. Is an independent auditor's judgment that a company's financial statements are fairly and
appropriately presented, without any identified exceptions, and in compliance with generally
accepted accounting principles.
*
 Unqualified Opinion 
 Adverse Opinion
 Disclaimer Opinion
 Qualified Opinion
 Audit Observation Memorandum
 
26. The Intellectual Property Code recognizes the protection of undisclosed information as an
independent Intellectual Property right. Are key components of IP portfolios helping businesses
protect their secret formulas, know-how and other key information that gives them a competitive
edge*

 Trademarks
 Patent
 Copyright
 Trade Secrets 
 Business Forecasting
 
27. Compute the General Allocation of Annual Internal Revenue due the Local Government unit
among provinces, cities, municipalities and barangay worth Php 200,000,000. 

What amount allocated for Municipality and Barangay

*
 68,000,000; 40,000,000

 30,000,000; 70,000,000
 40,000,000; 80,000,000
 80,000,000; 34,000,000
 68,000,000; 46,000.00
Feedback
Municipality= 200,000,000 x 34% = 68,000,000
Barangay= 200,000,000 x 20% = 40,000,000

Province and City similar percentage of 23%

 
28. The creation of an LGU or its conversion from one level to another level shall be in
compliance with income, population and land area that shall be attested to by the Department of
Finance (DOF), Philippine Statistics Authority (PSA), and the____________________.*
 National Irrigation Authority
 Department of Agriculture
 Land Management Bureau 
 Department of Environment and Natural Resources
 Department of Agrarian
 
29. Is conducted to ensure that the financial and operational transaction of Bureau of Treasury
complies with laws, regulations, policies and procedures. This includes the examination and
appraisal of financial transactions to ensure the adequacy and effectiveness of the internal control
system*

 Compliance Audit 
 Internal Auditing
 Internal Control System
 Quality Management System Audit
 Risk Management
 
30. Refers to the length of time or number of years it will take to recover the initial outlay for a
project.*
 Time value of money
 Payback period 
 Discounted Rate of Return
 Cash Disbursement Forecast (CDF)
 Cash Receipts Forecast (CRF
 
31. Who shall approved the disbursements for Special Education Fund (SEF) who also the
Chairperson of the Local School Board based from the annual budget as approved by the Board.*
 Local Treasurer
 School Division Superintendent
 Assistant Local Treasurer
 Local Chief Executive
 Sanngunian
 
32. Luxurious furnishings for government buildings, except those intended for showcase, trade
and commerce, promotion of arts and culture and use of
dignitaries*
 Unnecessary
 Irregular
 Excessive
 Unconscionable
 Extravagant

 
33. An unlawful expenditure that expenses without knowledge or sense of what is right,
reasonable and just and not guided or restrained by conscience. Expenses incurred in violation of
ethics and morality by one who does not have any feeling or guilt for the violation*
  Unnecessary 
 Irregular
 Excessive
 Unconscionable
 Extravagant
 
34. Approved fidelity bond are valid for ________ . 

The bond shall be renewed by the LGU by submitting to the Bureau of Treasury the request
together with the list of bonded officials and employees subject to renewal and other attachments
such as: 

1. copy of latest bureau of the treasury transmittal letter 2. latest copy of SALN 
3. agency certification that applicant has no pending case
*
 12 months
 6 months
 24 months
 18 months
 36 months
 
35. Local governments shall be entitled _____________________ share in the proceeds of the
utilization and development of the national wealth within their respective areas, in the manner
provided by law, including sharing the same with the inhabitants by way of direct benefits*
 to an equitable
 to partial
 fractional
 insignificant
 None of the given choices
 
36. Who may appeal to the Local Board of Assessment of the province or city, or municipality
within the Metropolitan Manila Area, where the subject property is situated?*
 Any owner or person having legal interest in the subject property who is not satisfied
with the action of the assessor in the assessment of his property
 Any owner or person having legal interest who is not satisfied with the action or inaction
of the treasurer on his claim for refund or credit of taxes paid under protest
 Any owner or person having legal interest who is not satisfied with the action or inaction
of the treasurer on his claim for refund or credit of taxes paid but found to be illegal or
erroneous by competent authority
  Both A and C
 All of the given choices

 
37. ABC Company is a duly registered company having a principal office. 

The said company has a Branch and made a Sales of Php 1,500,000 in 2019.

Where will ABC Company pay the business tax of the P1,500,000 sales?
*
 to the principal office
 to the branch where tax accrue
 Both A and B
 Insufficient data
 
38. A.T.D. Company is a duly registered company engaged in farm business with principal office
at D. City. 

The company has a huge plantation in LGU A B.

In the 2020, A.T.D Company recorded a total sales of P1,000,000.

Where will AT Dolar company pay the business tax of the P1,000,000 sales?
*
 30% of all sales recorded in the principal office - taxable by the D City
 70% of all sales recorded in the sales office – taxable by the LGU AB
 Both A and B 
 Insufficient data
 
39. The Local Treasurer shall submit, on or before the fifteenth (15th) day of July each year, to
the LCE a certified statement covering the income and expenditures of the preceding fiscal year,
the actual income and expenditures of the first two (2) quarters of the current year and the
estimated income and expenditures for the last two (2) quarters of the current year. 

All statements of income and expenditure shall be jointly certified by

_______________________.
*
  Local Treasurer and the Local Accountant
 Local Treasurer and the Local Assessor
 Local Treasurer and the Local Administrator
 Local Treasurer and the Local Budget Officer
 Local Treasurer and the COA
 
40. Local Treasurers shall comply with applicable Resolutions issued by the COMELEC every
election period on election duties and functions, personnel action, leave of absence, travel,
among others, and shall be guided by the applicable rules and regulations of the DOF and the
BLGF. 

What is the position of the Municipal Treasurer in every election?

*

 member of the Municipal Board of Canvassers 

 chairman of the Municipal Board of Canvassers
 vice-chairman of the Municipal Board of Canvassers
 team leader of the Municipal Board of Canvassers
 None of the given choices
 
41. The Local Treasurer shall collect a Zoning Fee for Locational Clearance for all structures to
be constructed in the city/municipality in accordance with existing local ordinances in
compliance with __________________*
 National Housing Authority
 Engineering Office
 Housing and Land Use Regulatory Board (HLURB
 LTFRB
 None of the given choices
 
42.Ana has a farm in the municipality where she resides. 

The farm currently has an assessed value of Php 850, 000.00. 

The province imposes a 1% basic real property tax rate.

How much should she pay and calculate the distribution of RPT Proceeds for Province: 35%,
Municipality: 40%, Barangay 25%.
*
 Basic RPT- 8,500; Province= 2,125, Municipality=3,400, Barangay= 2,600
 Basic RPT- 8,500; Province= 2,975, Municipality=3,400, Barangay= 2,600
 Basic RPT- 8,500; Province= 2,975, Municipality=3,400, Barangay= 2,125
 Basic RPT- 8,500; Province= 3,125, Municipality=2,400, Barangay= 2,600
Feedback
Basic RPT= 850,000 x 1%
= 8,500

Distribution of proceeds:

Province (35%) = 2,975

Municipality (40%)= 3,400
Barangay ( 25%) = 2,125
 
43. In the case of a new owner to whom the business was transferred by sale or other form of
conveyance, said new owner shall _____________________if there is an existing ordinance
prescribing such transfer tax*
1/1

 be liable to pay the tax or fee for the transfer to him/her of the business
 be unaccountable to pay the tax or fee for the transfer to him/her of the business
 be liable to pay the business permit only
 A and B
 None of the given choices
 
44. The province may impose a tax on the sale, donation, barter, or on any other mode of
transferring ownership or title of real property at the rate of not more than fifty percent (50%) of
one percent (1%) of the total consideration involved in the acquisition of the property, or of the
fair market value (FMV) in case the monetary consideration involved in the transfer is not
substantial, whichever is higher.

How much is the tax on transfer of real property ownership of A. Dolar , below are the given
data

Property: Land 
Location: Province
Acquisition Cost: 700,000 
Fair Market Value: 880,000
*
 4,500.00
 8,800.00
 4,400.00
 5,200.00
 6,700.00

Correct answer
4,400.00
Feedback
880,000 x 50% = 440,000 x 1% = 4,400.00
 
45. The failure to submit the reports within the prescribed period is considered a light offense,
hence, Section 46 (F.3) of Rule 10 of the RRACCS shall apply: 

Violation of reasonable office rules and regulations

*
 1st Offense – Reprimand
 2nd Offense – Suspension of one (1) day to thirty (30) days
 3rd Offense - Dismissal from the service
 A and B
 A,B and C
 
46. The following are taxing powers of City and Municipality, except?*
1/1
a. Fishery Rentals, Fees and Charges
b. Service Fees and Charges
c. Public Utility Charges
d. Toll Fees or Charges
e. Amusement Tax
 
 
47. Is the process of determining the balance of the account of an accountable officer, through an
audit and examination thereof, to verify the total debits and total credits that may be allowed. 

Such balance represents the disallowance or charge which shall be his/her accountability.
*
0/1
a. Settlement of Accounts
b. Notice of Suspension (NS)
c. Notice of Disallowance (ND)
 
d. Notice of Charge (NC
e. COA Order of Execution (COE)

Correct answer
a. Settlement of Accounts
 
48. Countersign check and forward to Accountant for preparation of the Accountant’s Advice of
Local Check Disbursements.*
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a. Local Administrator
b. Local Treasurer
 
c. Secretary
d. Local Accountant
e. Local Budget Officer

Correct answer
a. Local Administrator
 
49. Procedure in the conduct of Administrative Action as Remedy for the Collection of Real
Property Tax on Pre-Auction Sale Activities, except*
1/1
a. Notice of the Delinquency in the Payment of Real Property Tax
b. Levy on Real Property
c. Advertisement of Sale
d. Final Deed of Sale
 
e. None of the given choices
 
50. No person shall be appointed Treasurer unless, he/she possesses the following qualifications,
except*
1/1
a. A citizen of the Philippines
b. A resident of the LGU concerned and Of good moral character
c. A first grade civil service eligible or its equivalent
d. Must have acquired experience in treasury or accounting service for at least five (5) years in
the case of the City or Provincial Treasurer, and three (3) years in the case of Municipal
Treasurer
e. Recommendation Letter of Local Chief Executive
 
 
51.  Which of the following best describes Notice of Disallowance?*
1/1
a. The Auditor shall issue an ND for transactions which are irregular/ unnecessary/excessive and
extravagantand those which are illegal and unconscionable,
b. The disallowance shall be settled within six (6) months from receipt of the ND by the persons
liable.
c. The ND shall be issued as often as disallowances are made by the Auditor in order to notify
the agencyhead, the accountant, and the persons liable for the amount disallowed in audit.
d. Both A and C
e. All of the given choice
 
 
52.  Considerations used in computing the revenue targets based on Department Order No. 006-
2015 performance standards for Local Treasurers and Assistant Treasurers. 

 What is the real property tax accomplishment rate (RPTAR)?

*
1/1
a. 80% of Total Current Collectibles and 35% Cumulative Five Year Delinquencies
 
b. 70% of Total Current Collectibles and 35% Cumulative Five Year Delinquencies
c. 60% of Total Current Collectibles and 35% Cumulative Five Year Delinquencies
d. 90% of Total Current Collectibles and 35% Cumulative Five Year Delinquencies
e. 60% of Total Current Collectibles and 35% Cumulative Five Year Delinquencies
 
53.   Are ventures wholly or partially owned by LGUs that generate revenue/income through the
sale of services and goods to meet a perceived constituency demand  *
1/1
a. Local Economic Enterprises
 
b. Government Owned and Controlled Corporation
c. Barangay Micro Business Enterprises
d. Gain on Sales of Assets
e. None of the given choices
 
54. Compute the tax payable for a store in a barangay business establishment located in the City. 

The amount of gross sales from last year’s gross income was Php 465,000.00.
*
0/1
8,065.00
8,560.00
 
8,650.00
8,000.00
650.00

Correct answer
8,650.00
Feedback
=400,000 x 2% = 8,000
65,000 x1% = 650
 
55. The power to levy the ad valorem tax on real property is exercised through the ___________
of the local
government unit concerned by way of an ordinance.*
1/1
a. Local Board of Appeals
b. Congress
c. Local Chief Executive
d. Sanggunian
 
e. None of the choice
 
56.  Simple Computation: 
Real Property: Lands
Assessment Levels: 20% 
Class: Residential. 

Calculate the assessed value of Residential land property if the market value is Php 600,000.00.

and Compute the Basic Tax and SEF,

if the property is located in the Province.

*
1/1
Assessed Value- 120,000; Basic RPT-1,200, SEF-1,200
 
Assessed Value- 120,000; Basic RPT-3,200, SEF-1,000
Assessed Value- 120,000; Basic RPT-2,400, SEF-1,200
Assessed Value- 120,000; Basic RPT-2,400, SEF-2,400
None of the given choices is correct
Feedback
Assessed Value -600,000 x 20% = 120,000
Basic RPT- 120,000 x 1% = 1,200
SEF- 120,000 x 1% = 1,200
 
57. Who issued the permit to extract sand, gravel, and other quarry resources pursuant to the
ordinance of
the Sangguniang Panlalawigan.*
1/1
a. Congressman
b. Mayor
c. Vice-Governor
d. Provincial Treasurer
e. Provincial Governor
 
 
58. Tax on sand, gravel and other quarry resources is a tax levied on ordinary stones, sand,
gravel, earth, and
other quarry resources, as defined under the National Internal Revenue Code (NIRC), as
amended, extracted
from public lands or from the beds of seas, lakes, rivers, streams, creeks, and other public waters
within its
territorial jurisdiction of what rate?*
1/1
a. at a rate not exceeding 50% of the fair market value in the locality per cubic meter
b. at a rate not exceeding 1% of the fair market value in the locality per cubic meter
c. at a rate not exceeding 10% of the fair market value in the locality per cubic meter
 
d. at a rate not exceeding 15% of the fair market value in the locality per cubic meter
e. None of the abov
 
59.  Who shall cause the printing of community tax certificates and distribute the same to the
cities and municipalities through the City and Municipal Treasurers in accordance with
prescribed regulations.*
1/1
a. Bureau of Treasury
b. Bureau of Internal Revenue
 
c. Commission on Audit
d. Department of Finance
e. Bureau of Local Government Finance
 
60. Every Officer of the local government unit who duties permit or require the custody of funds,
property/accountable forms shall be covered by a ___________ and such officer shall be
accountable and
responsible to the said funds and property/accountable forms and for safekeeping thereof in
conformity with
the provisions of law.
*
1/1
a. Insurance
b. Cash Bond
c. Fidelity Bond
 
d. Trust Fund
e. None of these
 
61. The following are taxing powers both Province and City, except?*
0/1
a.Tax on Transfer of Real Property
b.Tax on Business of Printing and Publication
c.Franchise Tax
 
d. Fishery Rentals, Fees and Charges
e. Special Levy on Lands Benefited by Public Works

Correct answer
d. Fishery Rentals, Fees and Charges
 
62. AD Corporation is a duly registered company engaged in agricultural business with principal
office at B. City. 

The company has a huge vegetable plantation in municipality of A.

In the 2021, AD Corporation recorded a total sales of Php 5,000,000 for its canned vegetables
processed in its factory in City of D. 

Where will AD Corporation pay the business tax of the Php 5,000,000 sales?
*
1/1
a. 30% of all sales recorded in the principal office - taxable by the city or municipality where
located
b. 70% of all sales recorded in the sales office – taxable by the city or municipality where the
factory, project office, plant or plantation is located.
c. From the 70% sales - the 60% to the city/municipality where the factory is located
d. From the 70% sales - the 40% to the city/municipality where the plantation is located
e. All of the given choices
 
 
63. From item no. 62, calculate the sales as basis in paying business tax due for AD Corporation
where the factory is located.*
0/1
1,200,000
1,500,000
 
2,100,000
3,500,000
1,400,000

Correct answer
2,100,000
Feedback
5,000,000 x 70% = 3,500,000

3,500,000 x 60% = 2,100,000

 
64. Provinces, Cities and Municipalities are authorized to issue bonds, debentures, securities,
collaterals, notes and other obligations to finance self-liquidating, income-producing
development or livelihood projects pursuant to the priorities established in the approved local
development plan or the public investment program are subject to the rules and regulations of
what office(s)?*
1/1
a. Bangko Sentral ng Pilipinas
b. Securities and Exchange Commission
c. Bureau of Local Government Finance
d. Department of Finance
e. A and B
 
 
65. A.T. Dolar Business Center is a ticketing and remittance business that able to earned last year
a gross sales of Php 3,750,000.

Compute its community tax when the establishment pay on March  31.
*
1/1
a. Php 2,120.00
 
b. Php 1,500.00
c. Php 500.00
d. Php 715.00
e. Insufficient Data
Feedback
=3,750,000 / 5,000 = 750.00 x 2.00 = 1,500 plus basic tax of 500.00 = 2,000 x 6% interest =
120.00

Total CTC payable = 2,000.00+120.00

= 2,120
 
66. The persons determined by the auditor to be answerable for compliance with the audit
requirements as called for in notice of suspension*
0/1
a. Person of Interest
b. Person Liable
 
c. Person Responsible
d. Person Accountable
e. None of the given choices

Correct answer
c. Person Responsible
 
67. The persons determined by the auditor to be answerable for an audit disallowance or charge
arising from the post audit of transaction or examination of cash and accounts of an accountable
officer.*
0/1
a. Person of Interest
b. Person Liable
c. Person Responsible
d. Person Accountable
 
e. None of the given choices

Correct answer
b. Person Liable
 
68. It constitutes a theory  which provides that the existence of government is a necessity; that
government cannot continue without means to pay its expenses; and that for these means it has a
right to compel its citizens and property within its limits to contribute*
1/1
Lifeblood Theory of Taxation
 
Public Fund Managemen
Seal of Good Governance
Internal Risk Management Theory
None of the given choices
 
69. What best describes local taxation?*
1/1
a. it is the exercise of the local goverment unit power to create its own sources of revenue
b. it is also power to levy taxes, fees and charges subject to the provision of existing laws or
regulations
c. The rule of taxation shall be uniform and equitable
d. The Congress shall evolve a progressive system of taxation
e. A and B
 
 
70. It is the second phase in the local budget process.

This phase starts from the time the Sanggunian receives the Local Expenditure Program (LEP)
submitted by the LCE.

The Appropriation Ordinance enacted by the Sanggunian shall be presented to the LCE for
approval.
*
1/1
Budget Preparation
Budget Review
Budget Accountability
Budget Authorization
 
Budget Execution
 
71. The overall condition of banks is measured by a supervisory rating system called CAMELS. 

CAMELS stands for

*
0/1
a. Capital adequacy, Asset quality, Management, Earnings, Liquidity and Sensitivity to market
risks
b. Cash, Accounts, Marketable Securities, Equity, Loans and Stocks
c. Current Assets, Accounts, Management, Earnings, Liquidity and Sensitivity
d. Capital adequacy, Asset quality, Money, Equity, Liquidity and Sensitivity to market risks
 
e None of the choices

Correct answer
a. Capital adequacy, Asset quality, Management, Earnings, Liquidity and Sensitivity to market
risks
 
72. Bank accounts with banks other than GFIs referred hereof, may be allowed for the LGU
under the following circumstances,*
1/1
a. Where the GFIs cannot provide the necessary banking products and services
b. Where there are no accessible (within the twenty (20) kilometer radius) GFIs, the LGU shall
furnish the BLGF a copy of the vicinity map showing the location and distance between the
LGU, the GFIs and the (proposed) bank
c. Where security and safety are the reasons for opening and maintaining an account in a
(proposed) bank, the LGU shall furnish the BLGF an Independent Report or Certification from
the Philippine National Police Provincial Office confirming the existence of the security risks.
d. Both A and C statements are true
e. All of the given choices
 
 
73. The city or municipality may, through a duly approved ordinance, fix, impose and collect an
annual franchise fee for the operation of motorized
tricycle-for-hire.

The fare matrix is prepared by Saggunian through an appropriate

*
0/1
ordinance
resolution
 
allotment
appropriation
legislation

Correct answer
ordinance
 
74. The following are the members of the school boards, except?*
1/1
Governor as Chairperson
Division Superintendent of Schools as Co-Chairperson
Vice- Governor as Vice-Chairperson
 
representative of the “pederasyon ng mga sangguniang kabataan”
President of the Provincial Federation of Parents-Teachers Associations
 
75. The Report of Accountability for Accountable Forms (RAAF), shall be used to report the
quantity of accountable forms received, issued or cancelled by
the accountable officer at the end of the month.

Treasures/collectors/tellers and other accountable officers shall render this report of

accountability for accountable forms at the end of the month for
consolidation by the local treasurer.

 Such report shall also be prepared in case of transfer of office or accountability by the
accountable officer.

The RAAF shall be submitted not later than __________________

*
1/1
the fifth day of the ensuing month
 
the tenth day of the ensuing month
the first day of the ensuing month
the fifth day of the ensuing quarter
the fifth day of the ensuing year
 
76. The process of determining the status or balance of the accountable officer.*
0/1
a. Settlement
b. Reconsideration
c. Suspension
d. Recommendation
 
e. None of these

Correct answer
a. Settlement
 
77. Creation of municipality may be created, divided, merged, abolished, or its boundary
substantially altered only by an Act of Congress and subject to approval of majority of votes cast
in Plebiscite within 120 days.

A Municipality may be created if it has;

*
1/1
a. Income-Two Million Five Hundred Pesos (2,500,000.00)
b. Population- Twenty Five Thousand (25,000)
c. Land -50 sq.km.
d. Income-One Hundred Million Pesos (100,00,000.00)
e. A, B and C
 
 
78. A certain LGU has a current loan obligation and it has an annual amortization of Php
35,000,000 and for it to have an additional loan having a Php 25,000,000 annual amortization, 

what will be the annual regular income of the said LGU in order to cater the said second loan?
*
0/1
at least 300,000,000
at least 500,000,000
at least 100,000,000
 
at least 800,000,000
Insufficient data

Correct answer
at least 300,000,000
Feedback
=35M + 25M =60M this should be the limit of 20% debt ceiling of 300 M
 
79. Local Treasurers accountable for receipts, stamps and other accountable forms in their
possession. 
The record books shall contain the following column headings. 
These columns shall be utilized for recording consecutively all accountable forms in the order
they are received by the Accountable Officer, except,
*
1/1
Booklet Number/Quantity
Serial Number/Total Value
Name (in print) of Accountable Officer to whom issued
approximate dates lost accountable forms
 
Date Received by Accountable Officer
 
80. What is the amount due of a Condominium with an assessed value of 2,500,000 located in
municipality, paying tax on transfer of ownership at Municipal Treasurer's Office.*
0/1
12.500
25,000
 
15,200
6,250
none of the given choices

Correct answer
none of the given choices
Feedback
it is none of the given choices because the Tax on Transfer Ownership is taxing power of
Province and City.
 
81. The Fidelity Bond of an accountable officer shall be renewed _______________________.
The application for renewal of bond shall be accomplished by using
General Form 57A*
1/1
before the expiration of the bond
 
after the expiration of the bond
every year end
on or before december 31 each year
none of the given choices
 
82. For Province area with regards to Tax Rate and Base of Franchise Tax for Newly Started
Business. The newly
started business, the tax shall not exceed one-twentieth (1/20) of one percent (1%) of the capital
investment.    

How about if it is in City area?

*
1/1
1/40 of 1%
2/20 of 1%
3/20 of 1%
 
1/20 of 2%
2/40 of 1%
 
83. The following procedures shall be observed in securing Mayor’s Permit for business. An
application to operate business shall be filed with the Office of the City/Municipal Mayor. 

The following documents may be required, if applicable, except?

*
1/1
a. Proof of business registration, incorporation, or legal personality and basis for computing
taxes, fees and charges
b. Occupancy Permit, if required by national laws and contract of Lease (if lessee)
c. Barangay clearance
d. Locational clearance
e. Birth Certificate
 
 
84.The Local Treasurer/Cashier shall record in his/her cashbook all collections received by
him/her. 
He/She shall provide in his/her cashbook columns for the accounts Cash-In-Treasury and Cash-
In-Bank. 

The cashbook shall be maintained by the Treasurer by fund and shall be _________________
*
0/1
updated and balanced weekly
updated and balanced monthly
 
updated and balanced daily
Report of Collections and Deposits (RCD)
None of the given choices
Correct answer
updated and balanced daily
 
85. The proceeds from the share of local government units from the national wealth shall be
appropriated by their respective sanggunian to finance local development and livelihood
projects: 

Provided, however, That at least eighty percent (80%) of the proceeds derived from the
development and utilization of hydrothermal, geothermal, and other sources of energy shall be
applied _____________________.
*
1/1
control the increase of water where such a source of energy is located
the maintain the cost of electricity which afford by the constituents where such a source of
energy is located
solely to stop the high cost of electricity in the local government where such a source of energy
is located
solely to lower the cost of electricity in the local government where such a source of energy is
located
 
none of the given choices
 
86.An assessment roll is a list of all assessable property in a given community. 
Each community’s assessment roll includes the following information for each property or lot:
the ratepayer’s name and address; a legal description of the property; the assessed value of the
land and any improvements; an account number; a property classification; who owns tenure to
the land; any taxable and exempt status; and an owners code.

What is/are the purposes of assessment roll?

*
1/1
a. provide the correct information concerning the ownership
b. assessed value of delinquent real property subject to civil action through the court or topublic
auction by the treasurer
c. basis for the collection of real property taxes
d. updating the Real Property Tax Account Register (RPTAR)
e. C and D
 
 
87. What are the credit facilities available for barangays?*
1/1
a. Loans from banks and lending institutions to finance the construction, installation,
improvement etc.
b. Loans and advances against security or real estate or other acceptable assets for the
establishment
c. Deferred payment, supplier’s credit, or other financial schemes to acquire property, plant,
machinery
d. Loans from funds secured by the national government from foreign sources to be re-lent to
LGUs for the construction, improvement, and operation of public activities and facilities
e. All of the given choices
 
 
88. was instituted to serve as the data capturing tool for the environment and natural resources
revenues and expenditures of LGUs hosting extractive operations, to ensure that the payments
made by extractive companies are reported accurately and in a timely manner.*
0/1
eSRE System Central System
 
Philippine Poverty- Environment Initiative (PPEI
Extractive Industries Transparency Initiative (EITI)
Environment and Natural Resources Data Management Tool(ENRDMT) Reports
LGU Fiscal Sustainability Scorecard (LGU FSS)
Correct answer
Environment and Natural Resources Data Management Tool(ENRDMT) Reports
 
89. LGUs may exercise the power to levy taxes, fees, or charges on any base or subject not
otherwise specifically enumerated in the LGC or taxed under the provisions of the National
Internal Revenue Code (NIRC). 

LGUs shall have the authority to adjust the tax rates not oftener that once every five (5) years but
in no case shall such adjustment exceed ten percent (10%) of the rates fixed under the LGC.

What makes City unique from Municipality in levy taxes, fees and charges?
*
1/1
a. City may rectify and amend their old tax ordinance in order to give full implementation of the
LGC
b. however, cannot impose a straight 1.25% at its initial implementation of the LGC in so far as
retailers are concerned
c. the city and municipality may impose and collect such reasonable fees and charges on business
and occupation and except as reserved to the province
d. Both A and B
 
e. None of the given choices
 
90. All collections shall be acknowledged by the local government unit concerned through the
issuance of official receipts to establish that such collections have
been received.

What is the total collection remitted if the date of collection is April 10 to a certain LGU based
on the following:
i. Nenita Mapa LGU Treasurer- 10,000
ii. Check dated September 10- 10,000
iii. Provincial Treasury of LGU Bisdak- 10,000
*
0/1
20,000
 
30,000
10,000
0
Insufficient data

Correct answer
10,000
Feedback
Only recognized collected amount of 10,000 for LGU Bisdak since naka name ito sa LGU
mismo.
 
91.Which of the following is/are true about the preparation and signing of checks?*
1/1
a. Checks shall be prepared and signed by the Local Treasurer and countersigned by the Local
Administrator
b. In case of temporary absence or incapacity of the aforesaid officials such as Local Treasurer
and Local Administrator these duties shall devolve upon their immediate assistants
c. In the case of municipalities where no Administrator has been appointed, checks shall be
countersigned by the Municipal Mayor
d. In case, however, of expenditures for the operation of the sanggunian, checks drawn thereon
shall be countersigned by the provincial Vice Governor, the city Vice Mayor, as the case may be
e. All of the given choices
 
 
92.Which of the following is/are statement about Result Based Management?*
0/1
a. It is intended to provide useful insights on performance management with its discussion on
living within one’s means (aggregate fiscal discipline), spending on the right things (allocative
efficiency), and obtaining the best value for money (operational/technical efficiency)
b. It aims to help readers understand how the principles emphasize the importance of the
government’s goal of establishing a more transparent, accountable, and participatory culture
c. is a process of planning, decision making, organizing, leading, motivation and controlling the
human resources, financial, physical, and information resources of an organization to reach its
goals efficiently and effectively
d. Both A and B
e. All of the given choices
 

Correct answer
d. Both A and B
 
93.In coordination with other LGU official concerned, ensure that the debt servicing for the LGU
credit does not ________________of its annual regular income for each year until the loan is
fully paid.*
1/1
a. exceed twenty percent (20%)
 
b. exceed twenty-five percent (25%)
c. exceed five percent (5%)
d. exceed thirty percent (30%)
e. exceed fifteen percent (15%)
 
94. Payment for repair of government equipment cost 200,000 and the same or similar equipment
has a current market price of 500,000. 

Is this an unlawful expenditure?

*
0/1
Yes , Irregular expenditures
 
Yes, Illegal expenditures
Yes, Unconscionale expenditures
Yes, Excessive expenditures
None, because it does not exceeds 30% of current market price

Correct answer
Yes, Excessive expenditures
 
95. Are ventures wholly or partially owned by LGUs that generate revenue/income through the
sale of services and goods to meet a perceived constituency demand?*
1/1
a. Local Economic Enterprises
 
b. Government Owned and Controlled Corporation
c. Barangay Micro Business Enterprises
d. Gain on Sales of Assets
e. Small-Medium Scale Enterprises
 
96.A real property has an assessed value 680,000, compute the Basic Tax and SEF, if the
property is located in the Province.*
1/1
Basic Tax- 6,500; SEF -6,800
Basic Tax- 13,600; SEF -6,800
Basic Tax- 6,500; SEF -13,600
Basic Tax- 6,800; SEF -6,800
 
Insufficient data
 
97. A certain LGU has an infrastructure  project to be constructed this year that costs Php
800,000,000. 

The LGU has annual regular income of 150,000,000.

 
If you are the Local Treasurer would you go for loan in order to realized the said project. 
*
0/1
Yes, as long as it is ensure that the debt servicing for the LGU credit does not exceed twenty
percent (20%) of its annual regular income
No, because the LGU cannot afford to pay its mothly amortization
 
Yes, because the LGU is confident having a sinking fund
Yes, because it is the LGU first loan.
None of the given statement is acceptable

Correct answer
Yes, as long as it is ensure that the debt servicing for the LGU credit does not exceed twenty
percent (20%) of its annual regular income
 
98. It shall be mandatory for each LGU to set aside in its annual budgets amounts
____________of its IRA for the year as appropriation for local development projects that are
embodied or contained in the local development plans*
1/1
a. no less than thirty percent (30%)
b. no less than fifty percent (50%)
c. no less than forty percent (40%)
d. no less than twenty percent (20%)
 
e. no less than twenty-five percent (25%)
 
99.The Cash Flow Forecast is a monthly schedule of anticipated receipts and disbursements of
the local government unit for the fiscal year showing the beginning and ending cash balances of
each month. The forecast is prepared at_______?*
1/1
a. beginning of the year
 
b. ending of the year
c. middle of the year
d. done quarterly
e. done every July 15 each year
 
100.A contractual arrangement under which an existing facility is turned over to the private
sector to refurbish and operate with no time limitation imposed on ownership. 

As long as the operator is not in violation of its franchise, it can continue to operate the facility in
perpetuity
*
0/1
a. Rehabilitate-Operate-and-Transfer (ROT)
b. Rehabilitate-Own-and-Operate (ROO)
c. Contract-Add-and-Operate (CAO)
d. Build-Transfer-and-Operate
e. Build-and-Transfer
 

Correct answer
b. Rehabilitate-Own-and-Operate (ROO)
 
101.Within ten (10) days after their approval, certified true copies of all provincial, city, and
municipal tax ordinances or revenue measures shall be published in full for how many days and
may be posted in at least how many conspicuous and publicly accessible places.*
1/1
a. three (3) consecutive days in a newspaper of local circulation
b. at least two (2) conspicuous and publicly accessible places
c. four (4) consecutive days in a newspaper of local circulation
d. at least three (3) conspicuous and publicly accessible places
e. Both A and B
 
 
102.Is an inherent function of Local Treasurers and may be performed or enforced without the
need of an executive order from the Local Chief Executive.*
1/1
a. Certify RPT Delinquencies Remaining Uncollected
b. Examine the Books of Accounts and Pertinent Records of Businessmen
 
c. Implement Tax Collection and Enforcement Program
d. Certify as to the Availability of Funds
e. Collect all local taxes, fees and charges directly or through their duly authorized deputies
 
103. Who issued the permit to extract sand, gravel, and other quarry resources pursuant to the
ordinance of the Sangguniang Panlalawigan.*
1/1
a. Congressman
b. Mayor
c. Vice-Governor
d. Provincial Treasurer
e. Provincial Governor
 
 
104. Caters to the following:

1. Public utilities and other economic enterprises

2.  Loans, interests, bond issues, and other contributions for specific purposes
3. Development projects funded from the share of the local government unit concerned in the
internal revenue allotment and such other special accounts which may be created by law or
ordinance
*
0/1
a. Local Funds (General Fund)
 
b. Special Education Funds (SEF
c. Trust Funds
d. Special Accounts in the General Fund of the Local Government Units

Correct answer
d. Special Accounts in the General Fund of the Local Government Units
 
105. Calculate  the increase or revenue growth of real property tax from a certain LGU whose
RPT collection as follows:

2015- 5,000,000
2016- 6,100,000
2017- 5,785,000

What is the growth rate/increase in RPT for the year 2015 and 2016.
*
1/1
22%
 
20%
2%
200%
122%
Feedback
=6,100,000 minus 5,000,000
= 1,100,000 divided by 5,000,000
= 0.22 x 100
= 22%
 
106. Which of the following is/are true about the section 324 of the Local Government Code
provides that the budgets of local governments should provide for the following budgetary
requirements?*
1/1
a. Debt service and other statutory and contractual obligations
b. The 5% calamity fund
c. The required aid to barangays
d. The 20% Development Fund
e. All of the given choices
 
 
107.is the authorization issued by the Local Chief Executive to a department office of the LGU,
which allows it to incur obligations for specified amounts within its appropriations*
1/1
a. Allotment
 
b. Appropriation
c. Budget Plan
d. Cash Programming
e. Local Budget Matrix (LBM)
 
108. Local taxes, fees, or charges shall be assessed _________________ from the date they
became due. 

No action for the collection of such taxes, fees, or charges, whether administrative or judicial,
shall be instituted after the expiration of such period.
*
1/1
2 years
5 years
 
10 years
3 years
1 year
 
109. Without prejudice to criminal prosecution under the Revised Penal Code and other
applicable laws, any ________________who fails to issue or execute the warrant of distraint or
levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise
thereof by competent authority shall be automatically dismissed from the service after due notice
and hearing.*
1/1
Local Chief Executive
Local Accountant
Local Budget Officer
Local Treasurer
 
Local Assessor
 
110. Unpaid real property tax that accrued prior to January 1, 1992, are imposed an interest of
2% per month, or a maximum of how many percent in accordance with the law then enforced
which was P.D. No. 464?*
0/1
12%
24%
36%
72%
 
18%

Correct answer
24%
 
111.Which of the following is/are true about the fee for the issuance of a Mayor's Permit?*
1/1
a. It shall be paid to the City/Municipal Treasurer upon application
b. It shall be paid before any business or undertaking can be lawfully begun or pursued
c. It shall be paid within the first twenty (20) days of January of each year in case of renewal of
the permit.
d. A, B and C
 
e. A and B
 
112. This scheme provides an avenue for tapping private sector expertise for the performance of
specialized, particular tasks. 

The contract is generally short-term (usually less than one year, and not more than 2 years.
*
1/1
a. Service Contract
 
b. Management Contract
c. Lease Contract
d. Concession Agreement
e. None of the given choices
 
113. An unlawful expenditure that grant of overtime pay for work that is not urgent in nature as
to require completion and/or use of air conditioners when not needed, or even during the absence
of the official*
1/1
a. Unnecessary
 
b. Irregular
c. Excessive
d. Unconscionable
e. Extravagant
 
114. The Treasurer shall be under the administrative supervision of the ________________, as
the case may be, to whom he shall report regularly on the tax collection efforts in the LGU.*
1/1
a. Regional Director of BLGF
b. Secretary of Finance
c. the Governor or Mayor
 
d. Head of the Bureau of Treasury
e. Philippine President
 
115. The use by local government units of computer-generated official receipts and other
accountable forms in lieu of the printed forms by the National Printing Office or accredited
printers shall require the prior approval of the ________________?*
0/1
a. Bureau of Internal Revenue
b. Bureau of Treasury
c. Bureau of Local Government Finance
 
d. Commission on Audit
e. Department of Finance

Correct answer
d. Commission on Audit
 
116. The power granted to the _____________ to condone real property tax under Section 277 of
the Local Government Code of 1991, is seldom exercised for the reason that such power to
condone is founded on the requirement of public interest affecting economic stability – a
responsibility of the national government*
1/1
a. President of the Philippines
 
b. Secretary of Finance
c. Secretary of Budget and Management
d. Secretary of Foreign Affairs
e. Regional Director of BLGF
 
117. Shall cause the printing of community tax certificates and distribute the same to the cities
and municipalities through the city and municipal treasurers in accordance with prescribed
regulations.*
0/1
a. DTI
b. BoTr
c. BLGF
d. BIR
e. DOF
 

Correct answer
d. BIR
 
118. No city or municipality may issue any license or permit for any business or activity unless a
___________is first obtained from the barangay where such business or activity is located or
conducted.*
1/1
a. Barangay Cedula
b. Barangay Clearance
 
c. Barangay Certification
d. Birth Certificate
e. Residence Certificate
 
119. Who certified the income requirements in creation of City/Province LGU?*
0/1
Department of Budget
Department of Finance
Bureua of Local Government Finance
Bureau of Treasury
 

Correct answer
Department of Finance
 
120. A kind of check that will remain in the custody of the Local Treasurer, unless the court shall
direct otherwise, in which case, appropriate receipts should be secured from the officer
authorized to take custody of the checks.

The local treasurer shall immediately advise the auditor concerned of the transfer of custody of
checks.
*
0/1
a. Post Dated Check
 
b. Stale check
c. Dishonored Check
d. Crossed Check

Correct answer
c. Dishonored Check
 
121. The following are the accountable forms without money value, except*
1/1
a. Official receipts,Form No. 51
b. Real Property Tax Receipt, Form No. 58
c. Slaugther permit and fee receipta, Form No. 57
d. Marriage License Certificate, Form 54
 
e. None of the given choices
 
122. The provincial, city or municipal treasurers or his deputy shall prepare a certified list of all
real property tax delinquencies which remained uncollected or unpaid for at least one year in his
jurisdictions and submit the same to the sanggunian concerned on or before:  *
1/1
a. March 31 of each year
b. April 15 of each year
c. July 5 of each year
d. December 31 of each year
 
e. September 15 each year
 
123. Local government units shall have a share in
the national internal revenue taxes based on the collection of the third fiscal year preceding the
current fiscal year of what percent?*
1/1
a. 30%
b. 35%
c. 40%
 
d. 20%
e. 10%
 
124.Who will be notified immediately when loss of government funds occur while they are in
transit or
the loss is caused by fire, theft, or other casualty or force majeure.*
1/1
a. Local Chief Executives
b. Local Treasurer
c. Commission on Audit
 
d. PNP
e. Sanggunian
 
125.  Which of the following is true about SEF or Special Education Fund.*
1/1
a. the proceeds from additional one percent tax on real property accruing to the SEF
automatically released to the Local Administrative Office
b.the proceeds from additional one percent tax on real property accruing to the SEF
automatically released to the Local Treasury Unit
c. the proceeds from additional one percent tax on real property accruing to the SEF
automatically released to the Department of Education
d. the proceeds from additional one percent tax on real property accruing to the SEF
automatically released to the Local School Boards
 

General Ability (25% ) 45 items

34 of 45 points
Verbal and Analytical, Leadership and Management, RA 6713
 
*126. A public official or employee shall avoid conflicts of interest at all times. When a conflict
of interest arises, he shall resign from his position in any private business enterprise within*
0/1
a) 30 days
b) 45 days
c) 60 days
 
d) 15 days
e) 10 days

Correct answer
a) 30 days
 
*127. Free voluntary service refers to services rendered by persons who are in government
without pay or compensation. 

The following are the functions or services that volunteers can perform, except
*
1/1
a) Advisory & Consultancy/Counseling
b) Recommendatory
c) Professional Services
d) Staff work such as planning or research
e) Honararia
 
 
*128. Political Neutrality is synonymous to what Norms of Conduct of Public Officials and
Employees*
1/1
Responsiveness to the public
Nationalism and Patriotism
Professionalism
Justness and sincerity
 
Political Neutrality
 
*129.Public officials and employees shall remain true to the people at all times. Shall not
discriminate against anyone, especially the poor and the underprivileged*
0/1
Responsiveness to the public
 
Justness and sincerity
Nationalism and Patriotism
Political Neutrality
Commitment to democracy

Correct answer
Justness and sincerity
 
*130. All public officials and employees, except those who serve in an honorary capacity,
laborers and
casual or temporary workers, shall file under oath their Statement of Assets, Liabilities and Net
Worth and a Disclosure of Business Interests and Financial Connection. The documents must be
filed , except?
*
0/1
within thirty (30) days after assumption of office
on or before April 30, of every year thereafter
within thirty (30) days after separation from the service
every December 31 of each year
All of the given choices
 

Correct answer
every December 31 of each year
 
*131. All public officials and employees shall act promptly on letters and requests
within___________________from receipt thereof, respond to letters, telegrams or other means
of communications sent by the public. 
The reply must contain the action taken on the request
*
1/1
within fifteen (15) working days
 
within ten (10) working days
within five (5) working days
within twenty-five (25) working days
None of the given choices
 
132. What government agency thus the status of government employee in the free voluntary
services belong?*
1/1
a. City
b. Municipal
c. Barangay
 
d. National
e. Provincial
 
133.Public officials and employees and their families shall lead modest lives appropriate to their
positions and income. 

They shall not indulge in extravagant or ostentatious display of wealth in any form.
*
1/1
Simplicity
Responsiveness to the public
Commitments to public
Simple Living
 
None of the given choices
 
134. It refers to any act or liberality, in favor of another who accepts it, shall not include an
unsolicited gift of nominal or insignificant value not given in anticipation of, or in exchange for,
a favor from a public official or employee*
1/1
Grants
Gift
 
Promotion
Rewards
Credit Limit
 
135. Under what norms of conduct of public officials and employees this statement. 

All government resources and powers of their respective offices must be employed and used
efficiently, effectively, honestly and economically, particularly to avoid wastage in public funds
and revenues.
*
0/1
Commitment to public interest
Responsiveness to the public
 
Nationalism and patriotism
Commitment to democracy
Justness and sincerity

Correct answer
Commitment to public interest
 
136. Under what norms of conduct of public officials and employees this statement. 

Public officials and employees shall provide service to everyone without unfair discrimination
and regardless of party affiliation or preference
*
0/1
Commitment to public interest
 
Responsiveness to the public
Nationalism and patriotism
Political neutrality
Justness and sincerity

Correct answer
Political neutrality
 
137. Public officials and employees during their incumbency shall not*
1/1
a. Own in any private enterprise regulated, supervised or licensed by their office unless expressly
allowed by law.
b. Engage in the private practice of their profession unless authorized by the Constitution
c. Recommend any person to any position in a private enterprise which official transaction with
their office
d. A and B
e. All of the given choices
 
 
138. Loan covers simple loan and commodatum as well__________, intended to ensure its
approval.*
1/1
a. guarantees
 
b. credit card
c. real property
d. gifts
e. common stock
 
139. An elective public officials or employees can’t accept any present, compensation, office or
title of any kind from any foreign government without the consent of __________*
0/1
a. Sandigan Bayan
b. Office of the President
 
c. Civil Service Commission
d. Congress
e. None of the choices

Correct answer
d. Congress
 
140. Under what obligation of public officials and employees the statement below. 

Such report shall be open and available to the public within regular office hours.
*
0/1
a) Act promptly on letters and requests
 
b) Submit annual performance reports
c) Process documents and papers expeditiously
d) Act immediately on the public’s personal transactions
e) Make documents accessible to the public

Correct answer
b) Submit annual performance reports
 
141.It is the capacity to attain an intended objective or result. It is often called “doing the right
thing”. 

The intention is to meet the desired goal regardless of the amount of input required. 
*
1/1
a. Efficiency
b. Effectiveness
 
c. Enthusiasm
d. Organizational Analysis
e. Forecasting
 
142. The SWOT analysis or matrix is one of the most structured and used planning method to
evaluate a business venture. SWO T analysis describe as Strength, Weaknesses, Opportunities
and Threat. 

The following are the External Origin – attributes of the organization

*
1/1
a. Strength and Weakness
b. Strength and Opportunity
c. Weakness and Opportunity
d. Opportunity and Threats
 
e. Strength and Opportunity
 
143. The SWOT analysis or matrix is one of the most structured and used planning method to
evaluate a business venture. SWO T analysis describe as Strength, Weaknesses, Opportunities
and Threat. 

The following are the Internal Origin – attributes of the organization

*
1/1
a. Strength and Weakness
 
b. Strength and Opportunity
c. Weakness and Opportunity
d. Opportunity and Threats
e. Strength and Opportunity
 
144. A condition when two or more things work together to create a positive outcome. It is also
involves putting together individual actions to create a greater whole*
1/1
a. Collaboration
b. Dedication
c. Teamwork
d. Cooperative
e. Synergy
 
 
145. The mutual trust and loyalty that is developed between people who have known to each
other for a certain period is called*
1/1
a. Commitment
b. Camaraderie
 
c. Enthusiasm
d. Leadership
e. Intrinsic factor
 
146. Is a Spanish habit term for people who procrastinate. 
These are the people who always put things off.
*
1/1
a. Ningas Cogon
b. Palabra de Honor
c. Amor Propio
d. Manana Habit
 
e. Teamwork
 
147. How many days do married women in the government service who have rendered two years
or more of continuous service shall be entitled to maternity leave*
0/1
120 days
105 days
90 days
60 day
 
180 days

Correct answer
105 days
 
148. It includes rules and policies, salaries, and benefits, relationship with co-workers and
superiors, work conditions, and quality of supervision*
0/1
a. Herzberg’s Two Factor Theory: Hygiene Factors
b. Herzberg’s Two Factor Theory: Motivation Factors
 
c. McClellands Learned Needs Theory
d. Transactional Leadership Theory
e. Maslow' Hierarchy of Need Theory

Correct answer
a. Herzberg’s Two Factor Theory: Hygiene Factors
 
149. A leadership model which states that leaders guide their subordinates towards the
achievement of their organization’s goals by using social exchange or transactions*
1/1
a. Transactional Leadership
 
b. Great Man Theory
c. Transformational Leadership
d. Participative Leadership
e. Directive Leadership
 
150. Deals with the interpersonal aspects of a manager’s job such as inspiring, motivating,
influencing and leading change*
1/1
Management
Leadership
 
Entrepreneurship
Organizational Culture
Motivation
 
151. Thankful: Grateful :: Disavow:_____________*
1/1
a) put away
b) allow
c) reject
 
d) induce
e) speakability
 
152. archipelago : islands:: constellation: *
1/1
a. planet
b. universe
c. galaxy
d. stars
 
e. zodiac signs
 
153. Trypanophobia: _____________*
0/1
a. Fear of the Doctor
b. Fear of Needles
c. Catheter Procedure
d. Fear of Swab Test
e. Fear of illness
 

Correct answer
b. Fear of Needles
 
154. Allegiance: Loyaly:: Pacify:*
1/1
Approach
Delighted
Appease
 
Placid
Loquacious
 
155. Pag-asa: Bukangliwayway:: Pangako:*
1/1
Bahaghari
 
Panunumpa
Pananampalataya
Sinag ng araw
Pagtaas ng kamay
 
156. Cup: Lip :: Bird:__________*
1/1
a) Wings
b) Hawk Eye
c) Bush
d) Beak
 
e) Claw
 
157. AD will need to have a routine biannual examination. Biannual means?*
0/1
a) Colloquiums
b) happening every two years
 
c) happening yearly
d) occurs twice a year
e)events happen every quarter

Correct answer
d) occurs twice a year
 
158. A.D. as mutinous student would not obey his teacher's guidance.  “mutinous” means*
1/1
dis-obedience
 
respectful
dissatisfied
empathetic
understanding
 
159. talon is to Eagle:: ______: Panther*
1/1
a. claws
 
b. beak
c. feet
d. crab
e. tongue
 
160. Muddled: Confused:: Despair: *
1/1
seflessness
hopelessness
 
disturbed
dying
enthusiasm
 
161. Kutsarang ginto sa bibig ay Lumaki sa yaman. Lakad pagong ay________*
1/1
a) Mabagal kumilos
b) Hindi maipagpaparangalan
c) Sobrang bagal na pag-usad
 
d) Hadlang sa layunin
e) Maunlad na Gawain
 
162. Papel: Punit:: Lubid: *
1/1
a. lagot
 
b. pugto
c. dekadena
d. nakatanod
e. tali
 
163. Who among the siblings is twin? Nana, Nene, Nino and Nono
Nene is Older than Nana
Nana is Older than Nono
Nino is Younger than Nene*
1/1
Nene and Nana
Nene and Nono
Nena and Nino
Nana and Nino
 
None of the choices
Feedback
Rank 1= Nene Rank 2= Nana/ Nino Rank 3= Nono
 
164. Sheena is older than Roy. Roy and Bebe are both older than Troy. Eva is not the youngest. 

Who is the youngest of the five?

*
1/1
a. Sheena
b. Troy
 
c. Eva
d. Bebe
e. Roy
 
165. The Doctor, the lawyer, and the Farmer are neighbors. 

Each of them owns a house among the three [Yellow, Orange, Green] houses and a car among
three [Red, White, Black] cars.

The doctor owns the orange house and the Lawyer owns the white car. The green house and the
black car is not owned by the farmer. 

What are the color of the car and the house of the Farmer?
*
1/1
Yellow House and Black Car
Orange House and Red Car
Green House and White Car
Yellow House and Red Car
 
None of the given choices
 
166. Upuan: Salumpuwit:: Bintana:____________*
1/1
dungawan
 
daungan
silid pintuan
bukasan
panimula
 
167. Circumference: ________ :: Tonnage: Weight*
1/1
Girth
 
magnitude
Scalar chain
measurement
suitability
 
168. Alagad ng Sining: Artista :: Haligi ng Tahanan: *
1/1
Kuya
Tiyohin
Ama
 
Kumpadre
Guro
 
169. Kilos pagong: Mabagal kumilos:: ningas kugon:___________________*
1/1
sa una lang masigasig
 
Kidlat sa bilis
Hadlang sa layunin
salita lamang, di tunay sa loob
magaling lang sa salita
 
170. Vague : Unclear :: Mirage: ___________*
1/1
reflection
imaging
Illusion
 
dream catcher
picturesque