Review

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

1. What is the tool used by Local Treasurer in estimating projected cash flows based on certain assumptions. a. Cash Flow Forecast b. Cash Flow Estimate c. Cash Flow Analysis d. Nota 2. It 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 months.  months.  a. Cash Flow Forecast b. Cash Flow Estimate c. Cash Flow Analysis d. Nota

concerned within thirty 3. It is a document/ issued by the auditor to the accountable officer concerned (30) days from receipt of the report of disbursements for liquidation of cash advances, to inform the latter of the amount allowed in audit and any suspensions and/or disallowance made.  a.  Notice of Disallowance. b.  Credit Notice. c.  Notice of Charge. d.  Audit Observation Memorandum. e.  Demand Letter 4.

CAMELS stands for : E arning and Liquidity and Sensitivity   A. Capital adequacy, Asset quality, Management, Earning E arning and Liquidity and System  B. Capital adequacy, Asset quality, Management, Earning L iquidity and Sensitivity  C. Capital adequacy, Assessment quality, Management, Earning and Liquidity D. Capital, Assessment, Management, Equity, liquidity and System

5. DOF-BLGF stands for?  A. Department Department of Finance Finance - Bureau Bureau of Local Local Government Government Finance Finance B. Department of Finance – Barangay Local Government Finance C. Department of Fishery - Bureau of of Local Government Finance D. NOTA 6. LGU stands for?  A. Local Government Government Unit Unit B. Local Governing Unit C. Labor Government Unit D. Local Government University E. NOTA

Page | 1 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] [email protected] /  / +63-9122166044

7. The Local Treasury Operations Manual (LTOM) supersedes the ______.  A. Local Government Government Code Code of of 1991 B. Revised Manual of Instructions to Treasurers of 1954 1954 C. Government Accounting and Auditing Manual Manual D. NOTA 8. The Local Treasury Operations Manual (LTOM) is an exclusive issuance of the Bureau of Local Government Finance (BLGF), Department of Finance (DOF), intended as a handy reference for the following employees, EXCEPT:  A. Provincial Provincial Treasurer B. Municipal Treasurer C. City Treasurer D. Barangay Treasurer E. Municipal Accountant 9. Cities with a minimum population 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 (P 50,000,000.00), based on 1991 constant prices, as certified by the City Treasurer, shall be classified as ______________________.  A. Component Component Cities B. Highly Urbanized Cities C. Metropolitan Cities D. Urbanized Cities E. NOTA 10. A municipality or a cluster of barangays may be converted into a component city if it has a locally generated an Average Annual Income of at least.  A. 100,000,000.00 100,000,000.00 B. 200,000.000.00 C. 10,000.000.00 D. 150,000,000.00 E. 50,000,000.00

11. A barangay may be created, divided, merged, abolished, or its boundary substantially altered, by law or by an _________________.  A. ordinance of the sanggunia sangguniang ng panlalawigan panlalawigan or or sangguniang sangguniang panlungsod panlungsod B. Act of Congress C. ordinance of the sangguniang bayan D. Executive Order of the President E. NOTA 12. A city may be created, divided, merged, abolished, or its boundary substantially altered, only by an _____________. Page | 2 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] [email protected] /  / +63-9122166044

 A. B. C. D. E.

ordinance of the sanggunia sangguniang ng panlalawigan panlalawigan or or sangguniang sangguniang panlungsod panlungsod Act of Congress ordinance of the sangguniang bayan Executive Order of the President NOTA

13. Who shall appoint the Local Treasurer?  A. Secretary of Finance B. Municipal Mayor C. Provincial Governor D. Sangguniang Bayan E. Congress 14. The appointment of a Treasurer shall be optional for provincial, city and municipal governments. True or False?  A. False B. True C. Either True or False D. Both E. NOTA 15. The appointment of an Assistant Treasurer T reasurer shall be mandatory for f or provincial, city and municipal governments. True or False?  A. False B. True C. Either True or False D. Both E. NOTA

16. The Absence of a Local Treasurer or Assistant Local Treasurer is considered service in regular course under the following circumstances. i. Witness in a criminal case. ii. Witness in his own behalf in a criminal or administrative administr ative proceeding. iii. Witness in a civil case between two private parties, and in which the Government has no interest.  A. B. C. D. E.

i, ii and iii i and ii only ii and iii only ii only i only

17. Taxation is the inherent power of the State to impose and collect taxes for the purpose of: Page | 3 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

 A. defraying government government necessary necessary expenses expenses for public public funds B. investing in government bonds bonds and securities C. getting b back ack private properties for development D. utilizing idle lands for public use

18. A property record, which is a traditional assessment document maintained by the provincial, city or municipal assessors, showing, among others the market and assessed values of the property as the basis for the collection of real property tax  A. Declaration of of Real Property Property B. Declaration Declarati on of Real Estate C. Declaration of Real Property Tax D. Declaration of Real estate Tax 19. A sale of property after a period of non-paym ent of taxes.  A. Auction Sale Sale B. Tax Sale C. Tax Deficiency D. Foreclosure Foreclosur e Proceeding 20. The taxation on ownership of real property by a person is governed by:  A. Local Government Code of 1991 B. Tax Code of 1997 C. National Internal Revenue Code

D. Bureau of Internal Revenue Regulations 21. Classification or grouping real property for taxation purposes provides mechanisms for uniformity which is fundamental requirement in:  A. Taxation B. Assessment C. Valuation D. Appraisal E. NOTA 22. They have the power to collect local transfer taxes of any real estate transaction.  A. Bureau of of Internal Revenue Revenue B. Registry of Deeds C. Provincial/City/Municip Provincial/City/Municipal al Treasurer’s Treasurer’s Office D. Provincial/City/Municipal Provincial/C ity/Municipal Assessor’s Office 23. The Assessor’s first task and one of the most important components of the assessment process is to _________ . Which one is not?  A. locate and discover each and and every single single real property property unit. unit. B. identify, list, and assign their individual property identificat identification ion number number C. maintain an efficient data bank where all the vital information on every real Property unit situated within their jurisdiction is stored D. prepare the tax assessment roll

Page | 4 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] [email protected] /  / +63-9122166044

24. In the process of conducting the general revision of real property assessments the existing active tax declarations are used as the main source of information for re-declaring real properties:  A. if ownership of property has not changed. changed. B. if ownership of the property has been changed C. if ownership of property is unknown D. if ownership of property is known 25. Fair market value of real property multiplied by the assessment level for taxation purposes.  A. Appraised Value B. Assessed Value C. Market Value D. Appraised Level 26. The price at which a willing seller will sell and a willing buyer will buy, neither being under abnormal pressure.  A. Appraised Value B. Fair Market Value C. Market Value D. Non-Market Value 27. A copy of the assessment roll must be transmitted to their respective local treasurers; except in cases where the assessors’ records are computerized and the same are directly and operationally connected to the Treasurers’ Offices in the form of:  A. assessment assessment network system B. local area networking or or LAN. C. city network system D. municipal network system 28. For purposes of recording and maintaining statistical data, a separate roll shall be prepared for:  A. B. C. D.

exempt properties. properties. taxable properties assessed properties listed properties

29. The four (4) most important elements of the assessment process are the following, except:  A. Classification, Classification, Actual use, Assessed Assessed Value, Value, Assessment Assessment Levels Levels B. Assessment levels, Actual Use, Assessment Levels, Tax rate C. Assessed value, Classification, Classificat ion, Tax Rate, Actual Use D. Assessed value, Classification, Classificat ion, Tax Rate, Assessment Levels 30. A tax levy on real property determined on the basis of a fixed proportion of the value of the real property.  A. Ad ded Tax B. Value ExciseAdded Tax Page | 5 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

C. Ad Valorem Tax D. Donors Tax E. NOTA 31. Land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua cultural activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land.  A. Agricultural Land Land B. Public Land C. Idle Land D. Forest Land E. NOTA 32. The act or process of determining the value of property as of a specific date or a specific purpose.  A. Valuation B. Appraisal C. Assessment D. Evaluation E. NOTA

33. Idle Lands for purposes of real property taxation shall include the following, EXCEPT:  A. Agricultural lands, lands, more than one one ( 1) hectare hectare in area, area, suitable or cultivation, cultivation, dairying, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remains uncultivated or unimproved by the owner of the property or person having legal interest therein. B. Lands, other than agricultural, agricultural , located in a city or or municipality, more than one thousand (1,000) square meters in area, one-half (1/2) of which remains unutilized or unimproved by the owner of the property or person having legal interest therein. C. Residential lots in subdivisions duly approved by proper proper authorities, regardless of land area, the ownership of which has been transferred to individual owners, who shall be liable for the additional however, That individual lots be of such subdivisions, the ownership of which tax: has Provided, not been transferred to the buyer shall considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. D. Agricultural Agricultur al lands planted to permanent or perennial crops, with at least fifty (50) trees to a hectare and Lands actually used for grazing. E. NOTA 34. _______ are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilized such materials.  A. Mineral Lands Lands B. Agricultural Agricultur al Lands C. Residential Lands D. Industrial Lands E. NOTA Page | 6 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

35. _______ is the assigning of new assessed values to property, particularly real estate, as the result of general, partial, or individual reappraisal of the property.  A. Re-assessment Re-assessment B. Re-evaluation C. Re-computation D. Re-assigning E. NOTA 36. It is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless.  A. Remaining Economic Economic Life Life B. Useful Life C. Estimate Life D. Economic Life E. NOTA 37. A value corresponding to the remaining useful life o off the machinery.  A. Salvage Value Value B. Depreciable Value C. Remaining Value D. Assessed Value E. Cash Value 38. A land principally devoted to habitation.  A. Residential Residential Land B. Commercial Land C. Forest Land D. Public land E. Timber Land

39. The owner must file a sworn declaration of value of the property once every three (3) years, during the period from:  A. A Jan 1 to June 30 and every every 3 years years thereafter thereafter B. B Mar 1 to June 30 and every 3 years thereafter C. C Jun 1 to June 30 and every 3 years thereafter D. D Jan 31 to July 31 and every 3 years thereafter 40. A person acquiring real property or making improvement thereon must file a sworn declaration of the true value of the property within:  A. 60 days after the acquisition acquisition of the property property B. upon completion or occupancy of the improvement, whichever comes earlier C. Both A & B D. D none of the above 41. The assessor may file a declaration of value if the owner: Page | 7 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] [email protected] /  / +63-9122166044

 A. B. C. D.

forget or cannot cannot make make such declaration declaration within the the prescribed time as required required is sick or fatally ill to make such declaration within the prescribed time as required refuses or fails to make such declaration within the prescribed time as required refuses or incapacitated to make such declaration within the prescribed time

42. The provincial, city, or municipal assessor shall undertake a general revision of real property assessments:  A. every year year B. every three (3) years. C. every two (2) years years D. none of the above 43. Means one whose business is to buy and sell m erchandise, goods, and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market.  A. Real Property Tax Collection B. Business Tax Collection C. Taxation D. Local Credit Financing E. NOTA

44. It involves collection of all real property taxes and penalties due and payable to the local government unit (LGU) through the positive and total enforcement of tax laws and their penal provisions. (MRPAAO)  A. Real Property Property Tax Collection Collection Operations Operations B. Real Property Tax collection C. Business Tax Collection D. Taxation E. NOTA

45. Real property shall be appraised at its current and fair market value based on the duly approved or enacted  A. B. C. D.

Assessment Assessment Roll Schedule of Fair Market Values Assessment Levels Classification Classifi cation of Real Properties

46. Real property shall be assessed on the basis of a:  A. general classification classification within each each local government government unit unit B. uniform classification within each local government unit C. standard classification within each local government unit D. regular classification within each local government unit 47. Basic Tax rate for real properties located in the provinces:  A. not exceeding exceeding 0.5% 0.5% of AV B. not exceeding exceeding 1.0% of AV C. not exceeding 1.5% of of AV AV Page | 8 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] [email protected] /  / +63-9122166044

D. not exceeding 2.0% of of AV AV 48. Basic Tax rate for real properties located in the Cities/Municipalities within Metro Manila  A. not exceeding exceeding 0.5% 0.5% of AV B. not exceeding exceeding 1.0% of AV C. not exceeding 1.5% of of AV AV D. not exceeding 2.0% of of AV AV 49. The tax rate for the Special Education Fund Tax:  A. not exceeding exceeding 0.5% 0.5% of AV B. not exceeding exceeding 1.0% of AV C. not exceeding 1.5% of of AV AV D. not exceeding 2.0% of of AV AV 50. A province or city or a municipality within the Metropolitan Manila Area may levy an annual ad valorem tax on real property such as: I. Land II. Buildings III. Machinery IV. Other Improvements  A. B. C. D. E.

I, II and III III only I and II only I, II, III and IV I only II only

51. The power to levy the ad valorem tax on real property is exercised through the sanggunian of the local government unit concerned by way of an/a ______.  A. Resolution B. Ordinance C. Administrative Administr ative Order D. Executive Order E. NOTA 52. The power to levy the ad valorem tax on real property is exercised through the ______ the  ________ __ of the local government unit concerned.  A. Local Chief Chief Executive Executive B. Sanggunian C. Local Treasurer D. Assessor 53. Prompt payments of Real Property tax may be given a discount of …. A.  ten percent (10%) B.  Twenty percent (20%) C.  Thirty percent (30%) of Real Property tax Page | 9 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected] D.  Five percent (5%) E.  Three percent (3%)

54. Advanced payments of Real Property may be entitled to the maximum discount of …. A.  ten percent (10%) B.  Twenty percent (20%) C.  Thirty percent (30%) D.  Five percent (5%) E.  Three percent (3%) 55. It is an ad valorem tax on idle land that is levied ann ually on the assessed value of a real property that remains uncultivated and unimproved by a property owner.  A. Idle Land Tax B. Value Added Tax C. Real Property Tax D. Special Education Fund E. NOTA 56. The following are exempted from paying real property tax except:  A. Machineries Machineries and equipment equipment used used for pollution pollution control control and environmental environmental protection protection B. Non-profit or religious cemeteries or burial grounds C. Real property owned by the Republic of the Philippines Philippines or any of its political Sub-division which has been granted to taxable persons D. All real property owned by duly registered cooperatives as provided for under R.A. No. 6938 57. In case of a city, the basic tax it may charge for real property tax shall be  A. Not exceeding exceeding 2% of the assessed assessed value value B. Not exceeding 2% of the fair market value C. Not exceeding 1% of the assessed value D. Not exceeding 1% of the fair market value 58. Under the local government code, the maximum interest penalty that may be imposed for unpaid real property taxes shall be  A. 2 years B. 5 years C. 36 months D. 12 months 59. A taxpayer has ___ to redeem his real property which was levied and subsequent forfeited and acquired by the local government for tax delinquency,  A. 1 year B. 60 days C. 3 months D. 2 years 60. Under what classification does a vacant lot fall with an assessed value of 20% of its fair market value? Page | 10 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

 A. B. C. D.

Agriculture Industrial Residential Commercial

61. The provincial, city or municipal assessor shall undertake a general revision of real property assessments every.  A. A 12 months months B. C 2 years C. B 18 months D. D 3 years 62. Real Property declared for the first time shall be assessed for taxes for the period during which it would have been liable but not more than how many years from the initial assessment?  A. 2 years B. 10 years C. 5 years D. 1 year 63. The Chairman of the Local Board of Assessment Appeals in a city is:  A. City Auditor Auditor B. City Register of of Deeds C. City Mayor D. City Engineer 64. Under the Local Government Code, lands other than agricultural land are subject to idle land tax provided:  A. The land is more than one hectare hectare and one-half one-half of which remains uncultivated/ uncultivated/ unutilized unutilized or unimproved. B. The land is more than 1,000 sq.m. and one-half of of which remains uncultivated/ unutilized or unimproved. C. The land is more than 10 hectares and one-half of which remains uncultivated/ unutilized or unimproved. D. The land is more than 100 sqm and one-half of which remains uncultivated/ unutilized or unimproved. 65. What is the rate of real property tax owned by educational institutions, which is used exclusively and directly for educational purpose?  A. 1% B. 5% C. 2% D. 0% 66. This involves discovering and listing information about properties and determining property values for real property taxation purposes.  A. Real Property Property Appraisal Appraisal B. Real Estate Taxation Page | 11 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

C. Real Property Assessment D. Real Property Valuation 67. The distribution of the collected real property tax proceeds in case of provinces shall be:  A. Province, 30%: 30%: Municipality, Municipality, 40%: 40%: Barangay, Barangay, 30% B. Province, 35%: Municipality, 40%: Barangay, 25% C. Province, 35%: Municipality, 35%: Barangay, 30% D. Province, 30%: Municipality, 35%: Barangay, 35% 68. The distribution of the collected real property tax pro ceeds in case of cities shall be:  A. A City, 70%; 70%; Barangay, Barangay, 30% B. B City, 75%: Barangay, 25% C. C City, 80%: Barangay, 20% 20% D. D City, 85%; Barangay, 15% 15% 69. The distribution of the collected real property tax proceeds in case of MM/Municipality shall be:  A. MMDA, 35%; 35%; Municipality Municipality 30%; Barangay Barangay,, 35% where where 50% to host barangay barangay B. MMDA, 35%; Municipality Municipalit y 30%; Barangay, 35% where 50% to host barangay C. MMDA, 35%; Municipality 35%; Barangay, 30% where 50% to host barangay D. MMDA, 30%; Municipality 35%; Barangay, 35% where 50% to host barangay 70. Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but not more than how many years from the initial assessment?  A. 1 year B. 2 years C. 5 years D. 10 years 71. Under the local government code, agricultural lands more than one (1) hectare are subject to additional idle land tax of not more than 5% assessed value when at least:  A. 50% of the the area is uncultivated uncultivated B. the entire area is uncultivated C. 40% of the area is uncultivated D. 30% of the area is uncultivated 72. In case of a city, the basic tax it may charge for real property tax shall be:  A. not exceeding exceeding 2% of of the AV B. not exceeding 2% of the FMV C. not exceeding 1% of of the AV D. not exceeding 1% of of the FMV 73. Under the local government code, the maximum period for interest penalty that may be imposed for unpaid real property taxes shall be  A. 12 months Page | 12 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

B. 36 months C. 2 years D. 5 years 74. Under what classification does a vacant lot with an assessed value level of 20% of its fair market value?  A. Residential Residential B. Agricultural C. Commercial D. Industrial 75. The Chairman of the Local Board of Assessment  Appeals in a city is the: the:  A. City Auditor Auditor B. City Mayor C. City Register of Deeds D. City Assessor

76. What is the rate of real property tax for an educational institution who utilizes its’ properly exclusively and directly for education purpose?  A. 0.0% B. 0.5% C. 1.0% D. 2.0% 77. Sol owned a 5 hectare riceland in Pampanga. Due to the eruption of Mt. Pinatubo, she was unable to cultivate it for 5 years. What is the rate of idle land tax that will be imposed on her land?  A. 0.00% B. not exceeding 1.0% C. not exceeding 2.0% D. not exceeding 5.0% 78. A 2.5 hectare agricultural idle land with a market value of P P100.00/sq.m. 100.00/sq.m. was taxed by the municipal assessor. How much idle land tax shall be imposed if the idle land tax rate is 4.0% as per ordinance?  A. P20,000.00 P20,000.00 B. P40,000.00 C. P50,000.00 D. P100,000.00 79. Peddlers shall be taxed at a rate A.  not exceeding Fifty Pesos (₱50.00) per peddler annually. B.  not exceeding Fifty Pesos (₱50.00) per peddler quarterly. C.  Sixty Pesos (₱60.00) per peddler annually. D.  not exceeding Fifty Pesos (₱50.00) per peddler monthly. E.  NOTA

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BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

80. May levy an amusement tax i.  Province ii.  Municipal iii.  City iv.  Barangay A.  B.  C.  D. 

i and ii only i, ii, ii and iv i and iii ii and iii

81. The Province may impose the following taxes except.  A. Tax on Transfer Transfer of Real Real Property Property Ownership Ownership B. Tax on Business of Printing and Publication C. Franchise Tax D. Tax on Sand, Gravel and Other Quarry Resources E. Capital Gain Tax 82. The permit to extract sand, gravel and other quarry resources shall be issued exclusively by the ___________________.  A. Provincial Governor B. Municipal Mayor C. Punong Barangay D.  AOTA E. NOTA 83. A _____________ shall be issued to every person or corporation upon payment of the community tax.  A. Community tax certificate certificate B. Certificate of Title C. Tax Declaration D. Birth certificate E. NOTA 84. The following are exempt from the community tax, except:  A. Diplomatic and and consular consular representatives representatives B. Transient visitors visitor s when their stay in the Philippines does not exceed three (3) months C. Transient visitors visitor s when their stay in the Philippines does exceed three (3) months D. NOTA E. AOTA 85. May levy a community tax. I. Province II. III.

City Municipality Page | 14

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BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

IV.

Barangay

 A. I & II B. II & III C. I,II & IV D. I, II, II & IV 86. The following are individuals liable for the payment of Community Tax, EXCEPT.  A. Every inhabitant of the Philippines Phili ppines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year; B. An individual who is engaged in business or occupation; C. An individual who owns real property with an aggregate a assessed ssessed value of One Thousand Pesos (₱1,000.00) or more; D. An individual who is required by law to file an an income tax return. ( Art. 246 (a), IRR, implementing Sec. 157, LGC)  LGC)  E. None of the Above

87. An act amending the certain sections secti ons of RA No. 6957 entitled “ An act authorizing the financing, construction, operation and maintenance of infrastructure projects by the private sector and for other purposes.  A. RA No. 7718 7718 B. RA No. 8817 C. RA No. 6657 D. RA No. 8177 E. RA No. 7718 88. The Revised IRR of R.A. No. 6957, as amended by R.A. No. 7718 seek to, except:  A. Identify specific specific incentives, incentives, support and and undertakings, undertakings, financial financial or otherwise, otherwise, that may may be granted to Project Proponents and provide a climate of minimum Government regulations B. Allow reasonable return s on investments made by Project Proponents and provide procedures that will assure transparency and competitiveness in the bidding and award of projects C. Ensure that Contractual Arrangements Arrangements reflect appropriate sharing of risks between the Government and the Project Proponent D. Assure close coordination between national government and Local Government Units (LGUs) E. Ensure strict noncompliance by the Government and the Project Proponent of of their respective obligations and undertakings and the monitoring thereof, in connection with or relative to Private Sector Infrastructure or Development Projects to be undertaken under this Act and these Revised IRR

Page | 15 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

89. Refers to the regular, periodic repayment of principal and payment of interest of a debt for a definite period of time, at the maturity of which the entire indebtedness is paid in full  A. Repayment Repayment B. Amortization C. Full Payment D. Debt E. Loan Obligation 90. A contractual arrangement under which the project proponent finances and constructs an infrastructure or facility and after its completion turns it over to the government agency or local government unit concerned.  A. Build-and-Transfer Build-and-Transfer B. Build-Lease-and Build-Lease- and Transfer C. Build-Own-and-Operate D. Build-Transfer-and-Operate E. Contract-Add-and-Operate 91. This arrangement is most suitable for the construction of any infrastructure or development project, including sensitive facilities with security or strategic implications that the Government opts to operate directly.  A. Build-and-Transfer Build-and-Transfer B. Build-Lease-and Build-Lease- and Transfer C. Build-Own-and-Operate D. Build-Transfer-and-Operate E. Contract-Add-and-Operate 92. A contractual arrangement under which whic h project pr proponent oponent finances and constructs c onstructs an infrastructure or facility and upon its completion turns it over to the sponsor agency or local government unit on a lease arrangement.  A. B. C. D. E.

Build-Own-and-Operat Build-Own-and-Operate e Build-Transfer-and-Operate Contract-Add-and-Operate Build-and-Transfer Build-Lease-and Build-Lease- and Transfer

93. A contractual arrangement under which the project proponent is authorized to add to any existing infrastructure facility which it is renting from the government and to operate the expanded project over an agreed franchise period.  A. Build-Own-and-Operat Build-Own-and-Operate e B. Build-Transfer-and-Operate C. Contract-Add-and-Operate D. Build-and-Transfer E. Build-Lease-and Build-Lease- and Transfer Page | 16 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

94. A contractual arrangement which an existing facility is turned over to the private sector to refurbish, operate and maintain for a franchise period, at the expiry of which it is turned to the Government.  A. Contract-Add-and-Operate B. Build-and-Transfer C. Build-Lease-and Transfer D. Rehabilitate-Operate-and-Transfer E. Rehabilitate-Own-and-Operate 95. A contractual arrangement under which an existing facility is turned over to the private sector to refurbish and operate with no time limitation limitat ion imposed on ownership. As long as the operator is not in violation of its franchise, it can continue to operate the facility in perpetuity.  A. Contract-Add-and-Operate B. Build-and-Transfer C. Build-Lease-and Transfer D. Rehabilitate-Operate-and-Transfer

E. Rehabilitate-Own-and-Operate 96. A contractual arrangement whereby favorable conditions external to a new infrastructure project which is to be built b y a Project Proponent are integrated into the arrangement by giving that entity the right to develop adjoining property, and thus, enjoy some o f the benefits the investment creates such as higher property or rent values  A. Build-Lease-and Transfer B. Rehabilitate-Operate-and-Transfer C. Rehabilitate-Own-and-Operate D. Develop-Operate-and-Transfer E. Contract-Add-and-Operate 97. Refers to any entity accredited under Philippine laws, or that should be accredited under Philippine laws in accordance with Section 5.4 (a.v) of Revised IRR of RA. 6957, as amended by R.A. No. 7718 , which may or may not be the Project Proponent and which shall undertake the actual Construction and/or supply of equipment for the project  A. Supplier B. Contractor C. Investor D. Proponent E. Facility Operator 98. Under the Revised IRR of RA. 6957, as amended by R.A. No. 7718, the following are the eligible types of projects, except:  A. High ways, including expressway, roads, bridges, interchanges, tunnels, and related facilities B. Water supply, sewerage, drainage, and related facilities

C. Telecommunications, backbone network, terrestrial and satellite facilities and related service facilities

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BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

D. Financial and medical assistance and related projects E. Education and health infrastructure 99. All Agencies/LGUs shall provide wide publicity of the List of Priority Projects proposed for implementation under the Contractual Arrangements or schemes as authorized under the Act and these Revised IRR to keep interested/concerned parties informed thereof. For this purpose, all Agencies/LGUs shall cause their respective List of Priority Projects to be published at least ________, and where applicable, international newspapers of general circulation. Said List should also be posted continuously in the website s of the PPP Center and the concerned Agency/LGU, if available.  A. Once every six (6 ) months in a national newspaper of general circulation B. Once every three (3 ) months in a national newspaper of general circulation C. Twice every six (6 ) months in a national newspaper of general circulation D. Twice every three (3 ) months in a national newspaper of general circulation E. Every month for six (6 ) months in a national newspaper of general circulation 100.

National Projects must be part of of the Agency’s Agency’s development programs, and shall be

approved as follows, except:  A. Projects costing up to Php 300 million, shall be submitted to ICC for approval B. Projects costing more than Php 300 million, shall be submitted to the NEDA Board for approval upon the recommendation o f ICC C. Projects costing more than Php 300 million, shall be submitted to the NEDA Board for approval without the recommendation o f ICC D. Regardless of amount, negotiated projects shall be submitted to the NEDA Board for approval upon recommendation by the ICC E.  All of the above above

101. The required bid security for a project cost (as estimated by the Agency/LGU or proposed proposed by the project proponent) amounting to less than Php 5.0 billion  A. 2.0% of the Project Cost B. 3.0% of the Project Cost C. 1.5% of the Project Cost or Php100 million, whichever is higher D. 1.0% of the Project Cost or Php150 million, whichever is higher E. 2.0% of the Project Cost or Php200 million, whichever is higher 102. The required bid security for a project cost (as estimated by the Agency/LGU or proposed proposed by the project proponent) amounting to Php 5.0 billion to less than Php 10.0 billion  A. 2.0% of the Project Cost B. 3.0% of the Project Cost

C. 1.5% of the Project Cost or Php100 million, whichever is higher D. 1.0% of the Project Cost or Php150 million, whichever is higher Page | 18 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

E. 2.0% of the Project Cost or Php200 million, whichever is higher 103. The required bid security for a project cost (as estimated by the Agency/LGU or proposed proposed by the project proponent) amounting to Php 10.0 billion and more

 A. B. C. D. E.

2.0% 3.0% 1.5% 1.0% 2.0%

of of of of of

the the the the the

Project Project Project Project Project

Cost Cost Cost or Php100 million, whichever is higher Cost or Php150 million, whichever is higher Cost or Php200 million, whichever is higher

104. Direct negotiation shall be resorted to when there is only one complying bidder left as defined hereunder, except:  A. If, after advertisement, only one prospective Project Proponent applies for pre-qualification pre-qualificati on and it meets the pre-qualification requirements, after which, it is required to submit a bid/proposal which is subsequently found b y the Agency/LGU to be co mp lying B. If, after advertisement, more than one prospective Project Proponent applied for pre qualification but only one meets the pre-qualification requirements, after which it submits a bid proposal that is found by the Agency/LGU to be complying C. If, after pre-qualification pre-quali fication of more than one prospective Project Proponent, only one submits a bid which is found by the Agency/LGU to be complying D. If, after pre -qualification, more than one prospective Project Proponent submit bids but only one is found by the Agency/LGU to be complying E. If, after pre -qualification, more than one prospective Project Proponent submit bids but none is found by the Agency/LGU to be complying

105. For projects where the proponent or other third parties shall operate the project, the  Agency/LGU  Agency/L GU shall determine determine whether whether the Project Project Proponent Proponent will post a performance performance security security for operations, simultaneously with the acceptance of the facility. The performance security for operations will be issued to guarantee the proper operation of the project in accordance with the operating parameters and specifications under the contract. The Agency/LGU shall determine the amount but the form shall be in accordance with the preceding section. This performance security for operations shall be valid:  A. Forty Five (45) calendar days after turn over B. Ninety (90) calendar days after turn over C. Sixty (60) calendar days after turn over D. Thirty (30) calendar days after turn over E. Fifteen (15) calendar days after turn over

106.

Responsible for the integrity of of its detailed engineering designs and plans. Page | 19

“When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

 A. B. C. D.

LGUs Commission on Audit Project Proponent Department of Public Works & Highways

E. Engineering’s Office 107. The authorized signatory(ies) of of the winning bidder and the Head of Agency/LGU shall execute and sign the contract for the project as approved in accordance with Section 2.8.  A. Within five (5) calendar days from receipt by the winning bidder of the notice from the  Agency/LGU  Agency/LG U that all condition conditions s stated in the Notice Notice of Award Award have been complied complied with. with. B. within ten (10) calendar days from receipt by the winning bidder of the notice from the  Agency/LGU  Agency/LG U that all condition conditions s stated in the Notice Notice of Award Award have been complied complied with C. within fifteen (15) calendar days from receipt by the winning bidder of the notice from the  Agency/LGU  Agency/LG U that all condition conditions s stated in the Notice Notice of Award Award have been complied complied with D. within twenty (20) calendar days from receipt by the winning bidder of the notice from the  Agency/LGU  Agency/LG U that all condition conditions s stated in the Notice Notice of Award Award have been complied complied with E. within thirty (30) calendar days from receipt by the winning bidder of the notice from the  Agency/LGU  Agency/LG U that all condition conditions s stated in the Notice Notice of Award Award have been complied complied with 108. In the case of solicited bids, when no complying bids are received or in case of failure to execute the contract with a qualified and contracting bidder due to the refusal of the latter, the bidding shall be declared a failure. In such cases, the project shall be subjected to:  A. Buy out B. Cancellation of the project C. Re Bidding D. Take out E. None of these

109. All Agencies/LGUs Agencies/LGU s shall provide wide publicity of the List of of Priority Projects proposed for implementation under the Contractual Arrangements or schemes as authorized under the Act and these Revised IRR to keep interested/concerned parties informed the thereof. reof. For this purpose, all Agencies/LGUs shall cause their respective List of Priority Projects to be published  A. at least twice every six (6) months in a national national newspaper newspaper of general circulation, and where applicable, international newspapers of general circulation B. at least twice every three (3) months in a national newspaper of general circulation, circulatio n, and where applicable, international newspapers of general circulation C. at thrice once every six (6) months in a national newspaper of general circulation, and where applicable, international newspapers of general circulation D. at least once every three (3) months in a national newspaper of general circulation, circulati on, and where applicable, international newspapers of general circulation

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BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

E. at least once every six (6) months in a national newspaper of general circulation, and where applicable, international newspapers of general circulation 110.

Any updates to the lists of Priority Projects, local and and national, shall be submitted to the

PPP Center  A. within three (3) days days from approv approval al of the Approving Approving Body Body for information and for posting posting in the PPP Center website B. within four (4) days from approval of the Approving Body for information and for posting in the PPP Center website C. within five (5) days from approval of the Approving Body for information and for posting in the PPP Center website D. within six (6) days from approval of the Approving Body for information and for posting in the PPP Center website 111. Refer to project proposals submitted by the private sector, not in response to a formal solicitation or request issued by an Agency/LGU and not part of the list of priority projects as identified by Agency/LGU, to undertake Infrastructure or Development Projects which may be entered into by Agency/LGU subject to the requirements/conditions requirements/condi tions prescribed under Rule 10. Unsolicited proposals Solicited projects Public utility projects Service utility projects Private development project

 A. B. C. D. E. 112.

 A. B. C. D.

Refer to provincial, city, municipal and/or barangay government entities. National Government Agencies Government Owned and Controlled Corporation Local Government Units Commission on Audit

E. NGOs/POs 113. Refers to a certificate, permit or other form of authorization required to be obtained by a Facility Operator from a Regulator prior to operating a Public Utility Project.  A. Facility operator B. Direct Government Guarantee C. ICC D. Franchise E. Business Permit 114. Refers to an agreement whereby the Government or any of its Agencies/LGUs guarantees to assume responsibility for the repayment of debt directly incurred by the Project Proponent in implementing the project in case of a loan default  A. Facility operator Page | 21 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

B. C. D. E.

115.

 A. B. C. D.

Direct Government Guarantee ICC Franchise Contractual agreement

The following types of local expenditures shall not be allowed. 1. Irregular Expenditures 2. Unnecessary Expenditures 3. Excessive Expenditures 4. Extravagant Expenditures 5. Unconscionable Expenditures 1,2 and 4 1, 2, 3, 4 and 5 2, 3 and 5 3, 4 and 5

E. 2, 3, 3, 4 and 5 116. It signifies that the expenditure incurred does not adhere to established rules, regulations, procedural guidelines, policies, principles or practices that have gained recognition in law.  A. Irregular Expenditure Expenditures s B. Unnecessary Expenditures C. Excessive Expenditures D. Extravagant Expenditures E. Unconscionable Expenditures 117. Pertain to expenditures which could not pass the test of prudence or the obligation of a good father of a family, thereby not responsive to the exigencies of the service. Unnecessary expenditures are those not supportive of the implementation of the objectives and missions of the agency or local government unit relative to the nature of its operation.  A. B. C. D. E.

Irregular Expenditure Expenditures s Unnecessary Expenditures Excessive Expenditures Extravagant Expenditures Unconscionable Expenditures

118. Signify unreasonable expense or expenses incurred at an immoderate quantity or exorbitant price.  A. Irregular Expenditure Expenditures s B. Unnecessary Expenditures C. Excessive Expenditures D. Extravagant Expenditures E. Unconscionable Expenditures 119. Signifies those incurred without restraint, judiciousness and economy.  A. Irregular Expenditure Expenditures s Page | 22 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

B. C. D. E.

Unnecessary Expenditures Excessive Expenditures Extravagant Expenditures Unconscionable Expenditures

120. Signify expenses without knowledge or sense of what is right, reasonable and just and not guided or restrained by conscience. 1. Irregular Expenditures 2. Unnecessary Expenditures 3. Excessive Expenditures 4. Extravagant Expenditures 5. Unconscionable Expenditures 121. Every government agency is required to develop, update regularly, and make available to the transacting public. A.  the names of action officers B.  the performance targets C.  the rates of service fees D.  a service guide E.  a directory of officials

122. Within the provided periods periods of time, public officials and employees are are required to file their statement of assets and liabilities and financial disclosure in the following instances EXCEPT.

A.  compulsory retirement B.  C.  D.  E. 

voluntary resignation acceptance of foreign scholarship assumption to office expiration of the term of office

123. For expenditures processing of documents, except otherwise provided by law or regulation, how many initials or signature must any written action or decision contain?  A. B. C. D. E.

6 5 4 3 2

124. Loan covers simple loans as well as:  A. Stocks B. Gifts C. Guarantees D. Performance 125. It refers to a thing or a right to dispose of graciously or any act or liberality in favor of another who accept it.  A. Loan B. Stocks C. Favor D. Gifts

Page | 23 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected] 126. No person shall be appointed in the career service of the local government if he is related within the _______________ of consanguinity or affinity to the appointing or recommending authority.

 A. B. C. D. E.

fourth civil degree third civil degree second civil degree fifth civil degree NOTA

127. Elective or appointive public officials or employees cannot accept any present, compensation, office or title of any kind from any for eign government without the consent of  _______  ______ _  A. B. C. D. E.

The President The Ombudsman The Chief Justice The Agency Head Congress

128.indirect No elective or appointive officerauthorized or employee shallnor receive double, or compensation, unless public specifically by law, acceptadditional, without the consent of the ________, any present, emolument, office, or title of any kind from any foreign government. A.  Congress B.  Senate C.  President D.  LCE E.  NOTA 129.

__________ is an insurance of bondable public officer/Local Treasurer.

A.  Surety Bond B.  Life Insurance Premium C. Bond D.   Fidelity Cash Bond E.  NOTA

130. What Government Agency has the primary responsibility responsibilit y for the administration administrati on and enforcement of RA 6713?  A. Commission on on Audit B. Civil Service Commission C. Department of Interior and Local Government D. Department of Finance E. Human Right Commission 131. It is the policy of the State to promote a high standard of ethics in public service. Public officials and employees shall at all times be accountable to the people and shall discharge Page | 24 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

their duties with utmost responsibility, integrity, competence, and loyalty, act with patriotism and justice, lead modest lives, and uphold public interest over personal interest  A. Declaration of of Policies. B. Declaration Declarati on of Principles C. Norms of Conduct of Public Officials and Employees D. NOTA 132. It includes the national government, the local governments, and and all other instrumentalities, instrumental ities, agencies or branches of the Republic of the Philippines including government-owned or controlled corporations, and their subsidiaries.  A. Government Government B. Administration C. Political Party D. Law E. NOTA 133. It includes elective and appointive officials and employees, permanent or temporary, whether in the career or non-career service, including military and police personnel, whether or not they receive compensation, regardless of amount.  A. Public Officials Officials B. Administration C. Politician D. Laborer E. NOTA 134. Refers to a thing or a right disposed of gratuitously, or any act or liberality, in favor of another who accepts it, and shall include a simulated sale or an ostensibly onerous disposition thereof. 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.  A. Gift B. Donation C. Loan D. NOTA 135. includes the act of of accepting accepting directly or indirectly, a gift from a person person other than a member of his family or relative as defined in this Act, even on the occasion of a family celebration or national festivity like Christmas, if the value of the gift is neither nominal nor insignificant, or the gift is given in anticipation of, or in exchange for, a favour.  A. Receiving any any gift B. Giving any gift C. Donation D. NOTA 136. Covers both simple loan and commodatum commodatum as  as well as guarantees, financing arrangements or accommodations intended to ensure its approval.  A. Gift B. Donation C. Loan Page | 25 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

D. Divestment E. NOTA 137. Means any person who who owns, directly or indirectly, shares of of stock sufficient to elect a director of a corporation. This term shall also apply to the parties to a voting trust.  A. Substantial Substantial stockholder stockholder B. Substantial shareholder C. Stockholder D. Sufficient stockholder E. NOTA 138.  A. B. C. D. E.

Family of public officials or employees means their spouses spouses and unmarried unmarried children children under eighteen (18) years of age. their spouses and married children under eighteen (18) years of age. their spouses and married children under eighteen (17) years of age. their spouses and unmarried children under eighteen (21) years of age. NOTA

139.  A. B. C. D. E.

Includes natural and juridical persons unless the context indicates otherwise. Employees Employees Officials Person People NOTA

140. Arises when a public official or employee is a member of a board, an officer, or a substantial stockholder of a private corporation or owner or has a substantial interest in a business, and the interest of such corporation or business, or his rights or duties therein, may be opposed to or affected by the faithful performance of official duty.  A. Conflict of interest interest B. Divestment C. Professionalism D. Conflict of position E. NOTA 141. The transfer of title or disposal of of interest in property by voluntarily, completely and actually depriving or dispossessing oneself of his right or title to it in favor of a person or persons other than his spouse and relatives as defined in this Act.  A. Divestment B. Donation C. Gift D. Deed of absolute Sale E. NOTA

142. Refers to any and all persons related to a public official or employee within the fourth civil degree of consanguinity or affinity, including bilas, inso and balae.  A. Relatives Page | 26 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

B. Spouse C. Persons D. Friends 143.

 A. B. C. D. E.

The Norms of Conduct of Public Officials and and Employees. I. Commitment to public interest. II. Professionalism. III. Justness and sincerity. IV. Political neutrality. V. Responsiveness to the public. VI. Nationalism Nationalism and patriotism. VII. Commitment to democracy. VIII. Simple living. I,II, II, VII VII & VIII I, II, IV & VIII III, IV, V, VI, VII & VIII VIII II, IV, V, VI, VII & VIII I, II, II, IV, V, VI, VII & VIII

144. The Civil Service Commission shall adopt positive measures to promote:  A. observance observance of these standards including the dissemination of information programs and workshops authorizing merit increases beyond regular progression steps, to a limited number of employees recognized by their office colleagues to be outstanding in their observance of ethical standards B. continuing research and experimentati experimentation on on measures which provide positive motivation to public officials and employees in raising the general level of observance of these standards. C. A only D. B only E. Both A and B 145. In the performance of their duties, all public officials officials and employees are under obligation to: I. Act promptly on letters and requests II. Submit annual performance reports III. Process documents and papers expeditiously. IV. Act immediately on the public's personal transactions. V. Make documents accessible to the public.  A. B. C. D. E.

I, II, III, IV IV & V I, IV & V I, II, III & IV I & II I, II, II & IV

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BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

146. All public officials and employees shall, within fifteen (15) working days 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.  A. Act promptly promptly on letters letters and requests. requests. B. Process documents and papers expeditiously. C. Submit annual performance reports. D. Act immediately on the public's public's personal transactions. E. Make documents accessible to the public 147. All heads or other responsible officers of of offices and agencies of the government and of government-owned or controlled corporations shall, within forty-five (45) working days from the end of the year, render a performance report of the agency or office or corporation concerned. Such report shall be open and available to the public within regular office hours.  A. Act promptly promptly on letters letters and requests. requests. B. Process documents and papers expeditiously. C. Submit annual performance reports. D. Act immediately on the public's public's personal transactions. E. Make documents accessible to the public 148. The following public information shall not be disclosed or open for public, EXCEPT:  A. policies, rules, rules, and procedure procedures; s; B. such information, record or document comprises drafts of decisions, orders, rulings, policy decisions, memoranda, etc.; C. it would disclose information of a personal personal nature where disclosure would constitute a clearly unwarranted invasion of personal privacy; D. it would disclose investigatory records compiled for law enforcement purposes or information which if written would be contained in such records, but only to the extent that the production of such records or information would (i) interfere with enforcement proceedings, (ii) deprive a person of a right to a fair trial or an impartial adjudication, (iii) disclose the identity of a confidential source and in the case of a record compiled by a criminal law enforcement authority in the course of a criminal investigation, or by an agency conducting a lawful national security intelligence investigation, confidential information furnished only by the confidential source, or (iv) unjustifiably disclose investigative techniques and procedures; E. it would disclose information the premature disclosure of which would would (i) in the case of a department, office or agency which agency regulates currencies, securities, commodities, or financial institutions, be likely to lead to significant financial speculation in currencies, securities, securiti es, or commodities, or significantly endanger the stability of any financial institution; or (ii) in the case of any department, office or agency be likely or significantly to frustrate implementation of a proposed official action, except that subparagraph (f) (ii) shall not apply in any instance where the department, office or agency has already disclosed to the public the content or nature of its proposed action, or where the department, office or agency is required by law to make such disclosure on its own initiative prior to taking final official action on such proposal. 149.

The following public information shall not be disclosed or open to public, EXCEPT:

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BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

 A. such information, information, record record or document document must be kept kept secret in the interest interest of national national defense or security or the conduct of foreign affairs; B. such disclosure would put the life and safety of an individual in imminent danger; C. the information, record or document sought falls within the concepts of established privilege or recognized exceptions as may be provided by law or settled policy or  jurisprudence;  jurisprudenc e; D. such information, record or document comprises drafts of decisions, orders, rulings, policy decisions, memoranda, etc.; E. work programs, projects, and performance targets; 150. The following public information shall not be disclosed or open to public:  A. such information, information, record record or document document must be kept kept secret in the interest interest of national national defense or security or the conduct of foreign affairs; B. such disclosure would put the life and safety of an individual in imminent danger; C. the information, record or document sought falls within the concepts of established privilege or recognized exceptions as may be provided by law or settled policy or  jurisprudence;  jurisprudenc e; D. such information, record or document comprises drafts of decisions, orders, rulings, policy decisions, memoranda, etc.; E. NOTA  A. it would disclose investigatory investigatory records compiled for law enforcement enforcement purposes purposes or information which if written would be contained in such records, but only to the extent that the production of such records or information would I. interfere with enforcement proceedings, II. deprive a person of a right to a fair trial or an impartial adjudication, III. disclose the identity of a confidential source and in the case of a record compiled by a criminal law enforcement authority in the course of a criminal investigation, or by an agency conducting a lawful national security intelligence investigation, confidential information furnished only by the confidential source, or IV. unjustifiably unjustifi ably disclose investigative techniques and procedures; 151. :  A. B. C. D. E.

The Committee on Awards for Outstanding Public Officials and employees composed composed of Ombudsman Chairman of CSC Chairman of COA Two (2) Government Employees to be appointed by the President AOTA

152. The Chairman/ Co-Chairmen of Committee on Awards for Outstanding Public Officials and employees is/are:  A. Ombudsman and Chairman Chairman of CSC CSC B. Chairman of CSC C. Chairman of COA and Two (2) Government Employees to be appointed by the President D. Chairman of COA E. NOTA Page | 29 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

153. The member/s of Committee on Awards for Outstanding Public Officials and employees is/are:  A. Ombudsman and Chairman Chairman of CSC CSC B. Chairman of of CSC Only C. Chairman of COA and Two (2) Government Employees to be appointed by the President D. Chairman of COA E. NOTA 154. A system of annual incentives and rewards is hereby established in order to motivate and inspire public servants to uphold the ___________.  A. Highest standards standards of of ethics B. Active participation participati on C. Commitment to Public Service D. Good governance E. NOTA 155. The task of this Committee to conduct a periodic, continuing review of the performance of public officials and employees, in all the branches and agencies of Government and establish a system of annual incentives and rewards to the end that due recognition is given to public officials and employees of outstanding merit on the basis of the standards set forth in this RA 61713.  A. Committee on on Awards Awards for Outstanding Outstanding Public Public Officials and employees employees B. Committee on Good Governance C. Committee on Personnel Selection D. Committee on Bids and Awards E. NOTA 156.  A. B. C. D.

The grants of awards shall be governed by the: merit and fitness fitness principle. principle. overload Principle active participation participati on NOTA

157. The Committee on Awards for Outstanding Public Officials and employees shall perform the following functions and responsibilities, EXCEPT:  A. Conduct a periodic, continuin continuing g review of of performance performance of officials officials and employee employees s in all departments, offices and agencies; B. Establish a system of annual incentives and rewards to the end that due recognition recogniti on is given to officials and employees of outstanding merit on the basis of standards set forth in Section 2, Rule V hereof; C. Determine the form of rewards to be granted; D. Formulate and adopt its own rules to govern the conduct of its activities, which shall include guidelines for evaluating nominees, the mechanism for recognizing the awardees in public ceremonies and the creation of sub-committees; E. None of the Above

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BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

158. As a general rule, when a request or petition, whether written or verbal, can be disposed of promptly and expeditiously, the official or employee in charge to whom the same is presented shall do so immediately, without discrimination, and in no case beyond _____ from receipt of the request or petition.  A. fifteen (15) (15) days B. twenty (20) days C. thirty (30) days D. sixty (60) days E. ten(10) days 159. In case of written requests, petitions or motions , sent by means of letters, telegrams, or the like, the official or employee in charge shall act on the same within how many days from receipt thereof,  A. fifteen (15) (15) working days days B. fifteen (15) days C. thirty (30) days D. sixty (60) days E. ten(10) days 160. In case of written requests, petitions or motions, sent by means of of letters, telegrams, or the like, the official or employee in charge shall act on the same within fifteen (15) working days from receipt thereof, provided that If the communication is within the jurisdiction of the office or agency, the official or employee must:  A. Write a note or letter of acknowledgement acknowledgement where the matter is merely routinary or the action desired may be acted upon in the ordinary course of business of the department, office or agency, specifying the date when the matter will be disposed of and the name of the official or employee in charge thereof. B. Where the matter is non-routinary or the issues involved are not simple or ordinary, write a note or letter of acknowledgement, informing the interested party, petitioner or correspondent of the action to be taken or when such requests, petitions or motions can be acted upon. Where there is a need to submit additional information, requirements, or documents, the note or letter of acknowledgment shall so state, specifying reasonable period of time within which they should be submitted, and the name of the particular official offic ial or employee in charge thereof. When all the documents or requirements have been submitted to the satisfaction of the department, or office of agency concerned, the particular official or employee in charge shall inform the interested party, petitioner, or correspondent of the action to be taken and when such action or disposition can be expected, barring unforeseen circumstances. C. Refer the letter, petition, telegram, or verbal request to the proper department, office or agency. D. Acknowledge the communication by means of note or letter, informing the interested party, petitioner, or correspondent of the action taken and attaching a copy of the letter of referral to the proper department, office or agency. E. A and B F. C and D

Page | 31 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

161. In case of written requests, petitions or motions, sent by means of of letters, telegrams, or the like, the official or employee in charge shall act on the same within fifteen (15) working days from receipt thereof, provided that if communication is outside its jurisdiction, the official or employee must:  A. Write a note or letter of acknowledgement acknowledgement where the matter is merely routinary or the action desired may be acted upon in the ordinary course of business of the department, office or agency, specifying the date when the matter will be disposed of and the name of the official or employee in charge thereof. B. Where the matter is non-routinary or the issues involved are not simple or ordinary, write a note or letter of acknowledgement, informin g the interested party, petitioner or correspondent of the action to be taken or when such requests, petitions or motions can be acted upon. Where there is a need to submit additional information, requirements, or documents, the note or letter of acknowledgment shall so state, specifying reasonable period of time within which they should be submitted, and the name of the particular official offic ial or employee in charge thereof. When all the documents or requirements have been submitted to the satisfaction of the department, or office of agency concerned, the particular official or employee in charge shall inform the interested party, petitioner, or correspondent of the action to be taken and when such action or disposition can be barring unforeseen circumstances. C. expected, Refer the letter, petition, telegram, or verbal request to the proper department, office or agency. D. Acknowledge the communication by means of note or letter, informing the interested party, petitioner, or correspondent of the action taken and attaching a copy of the letter of referral to the proper department, office or agency. E. A and B F. C and D

162. Any official official or employee regardless of whether or not he holds office or employment employment in a casual, temporary, holdover, permanent or regular capacity, committing any violation of the Code shall be punished with a fine not exceeding the equivalent of _______ salary or suspension not exceeding _______, or removal depending on the gravity of the offense after duesix notice and hearing appropriate body or agency.  A. (6) months, month s, oneby (1)the year year B. twelve(12) months, one (1) year C. three (3) months, two (2) years D. one(1) month, six (6) months E. NOTA 163. Refers to services rendered by persons who are in government without pay or compensation.  A. Free voluntary voluntary service B. Voluntary service C. Temporary service D. Contractual service E. Labor 164.

The requirements of free voluntary service are as follows, EXCEPT: Page | 32

“When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

 A. B. C. D. E.

Issuance of of an appropriate appropriate document; document; Fitness and suitability for the duties and responsibilities of the particular position; Compliance with the rule on nepotism NOTA AOTA

165.

The following are the functions or services that volunteers can perform: I. Advisory; II. Consultancy or counseling; III. Recommendatory; IV. Professional Services; V. Staff work such as planning or research; or VI. Humanitarian  A. I, II, III, IV,V IV,V & VI B. I, II, IV & VI C. I, III, IV & VI D. II, IV & V E. I, I II & IV

166.

Those who who render free voluntary service to the government are covered by the following: I. Laws on rewards and incentives; II. Norms of conduct and ethical standards; III. Duties and obligations of public officers and employees; IV. Prohibitions and sanctions enumerated in these Rules; and V. Civil and criminal liability

 A. B. C. D. E. 167.  A. B. C. D. E.

I, II, III, IV IV & V I, II, IV & V I, III, IV & V II, IV & V I, I II & IV Those who render free voluntary are, however, from : the filing of of statements statemen ts of assets, assets, service liabilities liabilities and networth networthexempted and and financial financia l disclosures disclosu res the requirement on divestment the appropriate appropriate eligibility requirement, for their designations shall not enjoy security of tenure. All of the above

168. Unless otherwise provided in the terms of their designations, volunteers are prohibited from:  A. Exercising supervisory supervisory functions over over personnel; personnel; B. Exercising functions of of positions involving national security; C. Having access to confidential or classified information unless authorized by proper authorities; D. Occupying regular plantilla positions; E. All of the Above Page | 33 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

169. Unless otherwise provided in the terms of their designations, volunteers are prohibited from:  A. Occupying regular plantilla plantilla positions; positions; B. Having such services credited as government service and availing themselves of of retirements benefits; C. Using facilities and resources of of the office for partisan political purposes; D. Receiving any pecuniary benefits such as honoraria, allowances and other perquisites of office. E. All of the Above 170. The Rules implementing the code of conduct and ethical standards for public officials and employees (republic act no. 6713) was approved on?  A. April 21,1989 21,1989 B. March 25, 1989 C. February 20, 1989 D. January 20, 1989 E. NOTA 171. This is an act establish a code of conduct and ethical standards for public officials and employees. Upholding the time-honored principle of public office being a public mist. 1. 2. 3. 4.

R.A #6713 R.A #6731 R.A #6371 R.A #6317

172. “Family of public official and employees” means their spouses and unmarried children under years of age. 1. 2. 3. 4.

15 21 18 25

173. “Relatives” refers to any and all persons related to a public official or employee within the civil degree of consanguinity or affinity.  A. Fifth B. Third C. Fourth D. Second 174. Public official and employees shall always uphold the public interest over and above personal interest and avoid wastage of public funds and revenues.  A. Accountability Accountability B. Professionalism C. Commitment to Public Service D. Justness and Sincerity 175. All Public officials offici als and employees shall respond within

days from Page | 34

“When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

receipt thereof, respond to letters, Telegrams or other means of communication sent by the public.  A. 15 working days B. Within 15 days C. 7 working days D. Within Within one (1) week 176. All heads and other responsible officers of office and agencies of government and GOCC’s. shall within days from the end of the year, shall render a performance report of the agency or office or the corporation concerned.  A. 45 days B. 45 working days C. 30 working days D. 30 days 177. It shall be unlawful for public officials and employees to, directly or indirectly. Have monetary or material mater ial interest on any transact transaction ion requiring the approval of their thei r office.  A. B. C. D.

Financial and material interest Material interest Financial interest Outside Employment

178. Public official and and employment shall not use or divulge confidential or classified and official information known to them by reason of their office.  A. Confidentially B. Disclosure and/or misuses of official information C. Private practice of profession D. Solicitation

179. Public official and employees shall not accept, directly or indirectly, any gift, gratuity. Favor or anything of monetary value, in the course of their official duty which may be affected by the function of their official duty which may be affected by the function of their office.  A. Solicitation B. Material or financial interest C. Disclosure or misuse D. Private practice of profession while in office 180. Public officials and employees shall accomplish and submit declaration under oath. Their assets, liabilities, net worth, financial and business interest.  A. Acceptance Acceptance and Solicitatio Solicitation n B. Financial and Material interest C. Statement and Disclosure D. Outside Employment 181. Any and all statements filed under R.A #6713 shall be made available for inspection at all times ti mes are hour s. i.Accessibility ofreasonable Documentshours. Page | 35 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

ii.Disclosure of Documents iii.Identification of Documents iv.Confidentiality of Documents 182.them Public official and employees must at allloyalty, times be accountable to the people,and server with utmost responsibility, integrity, efficiency, act with patriotism  justice.  A. Security of of tenure B. Accountability C. “Commitment to service” D. “Public Service is a Public Trust” 183. Court that shall have jurisdiction over civil and criminal cases involving graft and corruption and such other offense committed by public official and employees.  A. SANDIGANBAYAN SANDIGANBAYAN B. Office of of the Special Prosecutor C. Department of Justice D. Regional Trial Court 184. is mandate to act promptly on complaints filed in any form or manner against public official and employees.  A. Regional Trial Court B. Office of the Special Prosecutor C. Department of Justice D. Special Court

185. Public officials and employees shall provide service to every one without discrimination and regardless of party affiliation or preference.  A. B. C. D.

Responsiveness to service Justice and Security Political Neutrality Professionalism

186. This is a ground for impeachment which cover any violations of the oath of office office involving loss of popular support even if violation may not amount to a criminal offense.  A. B. C. D.

Treason Bribery Culpable Violation of the Constitution “Betrayal of Public Trust”

187. After the stipulation in the Local Government Code, what authorizes the treasurer to levy taxes?  A. Local Tax Ordinance B. Local Development Plan C. Both A&B

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BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

188. What report that includes report of of accountability for accountable forms showing the name of the forms and number, beginning balance, received, issued and ending?  A. Report of Disbursemen Disbursementt B. Report of of Collection and Deposit C. Report of Check Issued 189. Every officer of the local government unit whose duties permit or require the custody of funds, property or accountable forms shall be covered by:  A. Health Insurance Insurance B. Fidelity Bond C. Life Insurance D. Surety Bond 190. __________ signifies an expenditure incurred without adhering to established rules, regulations, procedural guidelines, policies, principles or practices that have gained recognitions in laws.  A. B. C. D. E.

Excessive Expenditu Expenditures res Irregular Expenditure Unnecessary Expenditures Extravagant Expenditures unconscionable Expenditure

191. The term pertains to expenditures which could not pass the test of prudence or the diligence of a good father of a family.  A. Excessive Expenditu Expenditures res B. Irregular Expenditure C. Unnecessary Expenditures D. Extravagant Expenditures E. unconscionable Expenditure 192.  A. B. C. D. E.

The term signifies those incurred without restraint, judiciousness and economy. Excessive Expenditu Expenditures res Irregular Expenditure Unnecessary Expenditures Extravagant Expenditures unconscionable Expenditure

193. The term pertains pertains to expenditures which are unreasonable and immoderate, and which no man in his right sense would make.  A. Excessive Expenditu Expenditures res B. unconscionable Expenditure Page | 37 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected]

C. Unnecessary Expenditures D. Extravagant Expenditures E. Irregular Expenditure 194. The term signifies unreasonable expense or expenses incurred at at an immoderate quantity and exorbitant price.  A. Excessive Expenditu Expenditures res B. unconscionable Expenditure C. Unnecessary Expenditures D. Extravagant Expenditures E. Irregular Expenditure 195. Payment of claims under a contract awarded not strictly in accordance with the prescribed modes of procurement of supplies, materials and equipment.  A. Excessive Expenditu Expenditures res B. Irregular Expenditure C. Unnecessary Expenditures D. Extravagant Expenditures E. unconscionable Expenditure 196. Grant of overtime pay for work that is not urgent in nature as to require completion within a specified time or that can be undertaken during regular office hour.  A. Excessive Expenditu Expenditures res B. Irregular Expenditure C. Unnecessary Expenditures D. Extravagant Expenditures E. unconscionable Expenditure 197.  A. B. C. D. E.

Good governance is all about…. Efficiency in in the management management of of private funds. funds. Demanding high standards of integrity. Transparency and accountability A and B only B and C only

198. All statements are true in the disbursement of of public funds EXCEPT:  A. No money shall be paid on account of any contract under which no services have been rendered or goods delivered. B. Public money or property can be appropriated for religious or private purpose. C. No money shall be appropriated, used or paid for entertainment except authorizes by law. D. All of the above E. None of the above Page | 38 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”

 

BCLTE MOCK EXAM – III ( PART I) Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT Software Developer and Reverse Engineer [email protected] /  / +63-9122166044 [email protected] 199. Public officials an and d employees and their families shall lead modest lives appropriate to their positions and income. _______________________________.  A. Simple Living B. Professionalism C. Commitment to Public Interest D. Accountable Employee E. None of the Above

200. When conflict of interest arises, the officials or employee involved shall resign from his position in private business enterprise within ____________________.  A. 10 days B. 15 days C. 5 days D. 30 days E. 60 days

Page | 39 “When I work, I’m not searching for PERFECTION, I’m searching for LIFE”