BCLTE Mock Exam Review

BCLTE MOCK EXAM – I
Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT

1. LTOM stands for?
A. Local Treasury Operations Manual
B. License Transportation Operations Manual
C. Legal Treasury Operations Manual
D. NOTA
2. DOF-BLGF stands for?

A. Department of Finance - Bureau of Local Government Finance
B. Department of Finance – Barangay Local Government Finance
C. Department of Fishery - Bureau of Local Government Finance
D. NOTA
3. LGU stands for?

A. Local Government Unit
B. Local Governing Unit
C. Labor Government Unit
D. Local Government University
E. NOTA
4. The Local Treasury Operations Manual (LTOM) supersedes the ______.

A. Local Government Code of 1991
B. Revised Manual of Instructions to Treasurers of 1954
C. Government Accounting and Auditing Manual
NOTA
5. The following are Common Requirements for Creation and Conversion of a local government unit,
except:
A. Land Area
B. Population
C. Income
D. Location
E. NOTA
6. The following are the Local government units, except:

A. National
B. City
C. Provincial
D. Municipal
E. Barangay
7. Designations and extensions thereof shall be processed by the Regional Office within:
A. Within 3 days before the expected temporary or permanent vacancy
B. Within 5 days before the expected temporary or permanent vacancy
C. Within 10 days before the expected temporary or permanent vacancy
D. Within 15 days before the expected temporary or permanent vacancy
E. None of the above
8. Cities with a minimum population of two hundred thousand (200,000) inhabitants, as certified by the
National Statistics Office, and with the latest Annual Income of at least Fifty Million Pesos (P
50,000,000.00), based on 1991 constant prices, as certified by the City Treasurer, shall be classified
as ______________________.
A. Component Cities
B. Highly Urbanized Cities
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C. Metropolitan Cities
D. NOTA
E. AOTA
9. 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
B. 200,000.000.00
C. 10,000.000.00
D. 150,000,000.00
E. 50,000,000.00
10. A barangay may be created, divided, merged, abolished, or its boundary substantially altered, by law
or by an _________________.
A. ordinance of the sangguniang panlalawigan or sangguniang panlungsod
B. Act of Congress
C. ordinance of the sangguniang bayan
D. Executive Order of the President
E. NOTA
11. A municipality may be created, divided, merged, abolished, or its boundary substantially altered only
by an ______________.
A. ordinance of the sangguniang panlalawigan or sangguniang panlungsod
B. Act of Congress
C. ordinance of the sangguniang bayan
D. Executive Order of the President
E. NOTA
12. The requisites for the creation of a municipality are the following, EXCEPT:
A. An Average Annual Income, as certified by the Provincial Treasurer, of at least Two Million Five
Hundred Thousand Pesos (P 2,500,000.00) for the last two (2)consecutive years based on 1991
constant prices;
B. A population of at least twenty-five thousand (25,000) inhabitants, as certified by the National
Statistics Office
C. A contiguous territory of at least fifty (50) square kilometers, as certified by the Lands
Management Bureau.
D. NOTA
E. AOTA
13. Who shall appoint the Local Treasurer?

A. Secretary of Finance
B. Municipal Mayor
C. Provincial Governor
D. Sangguniang Bayan
E. NOTA
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
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15. The appointment of an Assistant Treasurer shall be mandatory for provincial, city and municipal
governments. True or False?
A. False
B. True
C. Either True or False
D. Both
E. NOTA
16. The Local Treasurer shall be a member of the following Local Committees and Boards except:
A. Selection and Promotion Board of the BLGF Offices
B. Local Finance Committee
C. Bids and Awards Committee
D. Local School Boards
E. Appraisal Committee for purposes of expropriation and purchase of real property
17. The legal process whereby the registered voters of a local government unit may directly propose, enact,
or amend any ordinance.
A. Local Initiative
B. Local Referendum
C. Plebiscite
D. Petition
E. NOTA
18. For drawing of checks payable to the LGU, under no circumstances shall the following
checks be accepted except:
A. Post-dated or Stale checks
B. Checks drawn payable to the official title or designation of the LCE or Treasurer of the
LGU
C. Indorsed checks
D. Checks drawn payable to “Cash”
E. Checks drawn payable to the name of the Head of the LGU or any of its officers
19. Upon receipt of the dishonored check and debit memo from the depository bank concerned,
the collecting officer or Local Treasurer shall accomplish the “Notice of Dishonor” and sign it
in behalf of the local chief executive within:
A. 24 hours
B. 2 days
C. 3 days
D. 5 days
E. 7 days
20. The local chief executive upon the recommendation of the Local Treasurer, shall
immediately transmit the certified copies of the dishonored check, debit memo from the bank
and notice of dishonor to the city or provincial prosecutor if the drawer of the dishonored
check due to lack or insufficiency of funds fail to settle his account within:
A. 24 hours from receipt of the notice of dishonor
B. 2 days from receipt of the notice of dishonor
C. 3 days from receipt of the notice of dishonor
D. 5 days from receipt of the notice of dishonor
E. 7 days from receipt of the notice of dishonour
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21. Unless the court shall direct otherwise, pending their redemption, dishonored checks shall
remain in the custody of:
A. Local Chief Executive
B. COA Auditor
C. Local Accountant
D. Disbursing bank
E. Local Treasurer
22. The legal process whereby the registered voters of the local government units may approve, amend
or reject any ordinance enacted by the Sanggunian.
A. Local Initiative
B. Local Referendum
C. Plebiscite
D. Petition
E. NOTA
23. The direct vote of all the members of an electorate on an important public question such as a change
in the constitution.
A. Local Initiative
B. Local Referendum
C. Plebiscite
D. Petition
E. NOTA
24. Refers to all revenues and receipts collected or received forming the gross accretions of funds of the
local government unit.
A. Income
B. Expenditures
C. Internal Revenue Allotment
D. Expenses
E. Cash Advance
25. It is a sum of money or other resources set aside for the purpose of carrying out specific activities or
attaining certain objectives in accordance with special regulations, restrictions or limitations, and
constitutes an independent fiscal and accounting entity.
A. Fund
B. Income
C. Expenses
D. Tax
E. NOTA
26. Funds include public moneys of every sort and other resources pertaining to any agency of the
government.
A. Government Funds
B. Special Fund
C. Trust fund
D. General Fund
E. NOTA
27. Government funds are generally classified into:

A. General Fund
B. Special Fund
C. Trust Fund
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D. NOTA
E. AOTA
28. The __________ shall consist of monies and resources of the local government which are available
for the payment of expenditures, obligations or purposes not specifically declared by law as accruing
and chargeable to, or payable from, any other fund.
A. Government Funds
B. Special Fund
C. Trust fund
D. General Fund
E. NOTA
29. _______________ shall consist of the respective shares of provinces, cities, municipalities and
barangays in the proceeds of the additional one percent (1 %) tax on real property (Sec. 309 (a), LGC),
which shall be automatically released to the local school boards.
A. Government Funds
B. Special Education Fund
C. Trust fund
D. General Fund
E. NOTA
30. _______ shall consist of private and public monies which have officially come into the possession of
the local government or of a local government official as trustee, agent or administrator, or which have
been received as guaranty for the fulfillment of some obligation.
A. Government Funds
B. Special Education Fund
C. Trust funds
D. General Fund
NOTA
31. Refers to an appropriation available to support obligations or a specified purpose or project, such as
those or the construction of physical structures or for the acquisition of real property or equipment,
even when these obligations are incurred beyond the budget year.
A. Annual Appropriation.
B. Continuing Appropriation.
C. Supplemental Appropriation
D. Additional Appropriation
E. NOTA
32. Is one prepared to adjust the equilibrium of the first approved budget which has been disturbed by
current economic, political or social conditions, or to provide an additional amount to the original
appropriation which proved to be inadequate or insufficient for the particular purpose intended.
E. NOTA
33. This is also the "Annual Budget" of a local government unit which refers to a financial plan embodying
the estimates of income and expenditures for one (1) fiscal year.
E. NOTA
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34. It is an authorization issued by the Local Chief Executive to a department/office of the local
government unit, which allows it to incur obligations for specified amounts within its appropriations
A. Allotment
B. Obligation
C. Appropriation
D. Fund
E. NOTA
35. What are/is the Control Devices Used in the Allotment System?
A. Local Budget Matrix
B. Cash Program
C. Physical Performance Targets
D. NOTA
E. AOTA
36. Refers to the amount committed to be paid by the local government unit for any lawful act made by an
accountable officer for and in behalf of the local government unit concerned.
A. Allotment
B. Obligation
C. Appropriation
D. Fund
E. NOTA
37. The following types of local expenditures shall not be allowed.

a. Irregular Expenditures
b. Unnecessary Expenditures
c. Excessive Expenditures
d. Extravagant Expenditures
e. Unconscionable Expenditures
A. 1,2 and 4
B. 1, 2, 3, 4 and 5
C. 2, 3 and 5
D. 3, 4 and 5
E. 2, 3, 4 and 5
38. 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 Expenditures
B. Unnecessary Expenditures
C. Excessive Expenditures
D. Extravagant Expenditures
E. Unconscionable Expenditures
39. 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.
40. Signify unreasonable expense or expenses incurred at an immoderate quantity or exorbitant price.
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41. Signifies those incurred without restraint, judiciousness and economy.

42. 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
43. Constitute all payments made during a given period either in currency, by check, through bank and
electronic transfers, telegraphic transfers, letters of credit, credit/debit cards and other non-
conventional modes of payment.
A. Disbursements
B. Receipts
C. Revenue
D. Expenditures
E. NOTA
44. Disbursements in accordance with appropriations in the approved annual budget may be made from
any local fund in the custody of the Local Treasurer, but the disbursement from any local und shall
________________ of the uncollected estimated revenue accruing to such local fund in addition to the
actual collections.
A. in no case exceed fifty percent (50%)
B. exceed fifty percent (50%)
C. in no case exceed forty percent (40%)
D. in no case exceed thirty percent (30%)
E. exceed fifty percent (30%)
45. The following disbursements are prohibited, except:

A. Advance Payments
B. Expenditures for Religious or Private Purposes.
C. Expenses for Reception and Entertainment.
D. Cash Overdrafts in the Treasury.
E. NOTA
46. 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. I, II and III only
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B. I and II only
C. I, II, III and IV
D. I only
E. II only
47. 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 Order
D. Executive Order
E. NOTA
48. The power to levy the ad valorem tax on real property is exercised through the ________ of the local
government unit concerned.
B. Sanggunian
C. Local Treasurer
D. Assessor
E. NOTA
49. Refers to the actual cost of the machinery to its present owner, plus the cost of transportation,
handling, and installation at the present site.
A. Acquisition Cost
B. Assessed Value
C. Fair Market Value
D. Appraisal value
E. NOTA
50. Refers to the principal purpose for which the property is principally or predominantly utilized by the
person in possession thereof.
A. Actual use
B. Actual possession
C. Intended Use
D. Improvement
E. NOTA
51. A tax levy on real property determined on the basis of a fixed proportion of the value of the real
property.
A. Value Added Tax
B. Excise Tax
C. Ad Valorem Tax
D. Donors Tax
E. NOTA
52. 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
B. Public Land
C. Idle Land
D. Forest Land
E. NOTA
53. The act or process of determining the value of property as of a specific date or a specific purpose.
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A. Valuation
B. Appraisal
C. Assessment
D. Evaluation
E. NOTA
54. It is the fair market value of the real property multiplied by the assessment levels. It is synonymous to
taxable value.
A. Tax Due
B. Zonal Value
C. Appraised Value
D. Assessed Value
E. NOTA
55. Is a land devoted principally or the object of profit and is not classified as agricultural, industrial,
mineral, timber, or residential land.
A. Public Land
B. Idle Land
C. Commercial Land
D. Forest Land
E. NOTA
56. It is the value remaining after deducting depreciation from the acquisition cost.
A. Depreciated Value
B. Appraised value
C. Fair market Value
D. Residual Value
E. NOTA
57. __________ is the estimated period over which it is anticipated that a piece of machinery or
equipment may be profitably utilized.
A. Economic Life
B. Useful Life
C. Estimated Life Span
D. Depreciation
E. NOTA
58. The price at which a property may be sold by a seller who is not compelled to sell and bought by a
buyer who is not compelled to buy.
A. Fair Market Value
B. Zonal Value
C. Assessed Value
D. Market Value
E. NOTA
59. The highest price estimated in terms of money which a property will bring if exposed for sale in the
open market allowing a reasonable time to ind a purchaser who buys with knowledge of all the uses
to which it is adapted and for which it is capable of being used.
A. Fair Market Value
B. Zonal Value
C. Assessed Value
D. Market Value
E. NOTA
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60. Idle Lands for purposes of real property taxation shall include the following, EXCEPT:
A. Agricultural lands, more than one ( 1) hectare in area, suitable or cultivation, 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, located in a city 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 authorities, regardless of land area, the
ownership of which has been transferred to individual owners, who shall be liable for the
additional tax: Provided, however, That individual lots of such subdivisions, the ownership of
which has not been transferred to the buyer shall be considered as part of the subdivision, and
shall be subject to the additional tax payable by subdivision owner or operator.
D. Agricultural lands planted to permanent or perennial crops, with at least fifty (50) trees to a
hectare and Lands actually used for grazing.
E. NOTA
61. It shall be issued as often as suspensions are made by the auditor for the purpose of
notifying the agency head and the accountable officer concerned on the suspended
transactions.
A. Notice of Suspensions
B. Certificate of Settlement and Balances
C. Notice of Disallowance
D. Credit Notice
E. Audit Observation Memorandum
62. It shall be used and issued as often as disallowance are made by the auditor in order to
notify the agency head, the accountable officers concerned, and the other persons liable for
the disallowed transaction.
D. Notice of Charge
E. Credit Notice
63. It is issued by the auditor to the accountable officer within 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.
D. Notice of Charge
E. Credit Notice
64. It shall be used and issued as often as charges are made by the auditor to notify the agency
head, accountable officer concerned and other persons liable for the deficiencies noted in
the audit of revenues and receipts.
D. Notice of Charge
E. Credit Notice
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65. The Certificate of Settlement and Balances shall be issued for every accountable officer
and for each fund within:
A. 10 days after the end of each quarter
B. 30 days after the end of each quarter
C. 60 days after the end of each quarter
D. 90 days after the end of each quarter
E. None of the above
66. It shall be issued to the agency head and/or other officials concerned relative to the
findings/observations/other deficiencies noted in the audit of accounts/transactions and
requiring comment/reply thereto within the period specified therein.
A. Notice of Disallowance
B. Audit Observation Memorandum
C. Credit Notice
D. Auditor’s Order
67. 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 Life
B. Useful Life
C. Estimate Life
D. Economic Life
E. NOTA
68. A value corresponding to the remaining useful life of the machinery.

A. Salvage Value
B. Depreciable Value
C. Remaining Value
D. Assessed Value
E. Cash Value
69. A land principally devoted to habitation.

A. Residential Land
B. Commercial Land
C. Forest Land
D. Public land
E. Timber Land
70. The cost that would be incurred on the basis of current prices, in acquiring an equally desirable
substitute property.
A. Replacement cost
B. Reproduction Cost
C. Renovation Cost
D. Repair Cost
E. NOTA
71. The cost of reproducing a new replica of the property on the basis of current prices with the same or
closely similar material.
A. Replacement cost
B. Reproduction Cost
C. Renovation Cost
D. Repair Cost
E. NOTA
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72. _____________ are lands, buildings, and other improvements thereon actually, directly, and
exclusively used or hospitals, cultural, or scientific purposes, and those owned and used by local
water districts and government-owned or controlled corporations rendering essential public services
in the supply and distribution of water and/or generation and transmission of electric power.
A. Special Classes of Real Property
B. Real Property
C. Real Estate
D. Government Property
E. NOTA
73. Real property shall be appraised at what value?

A. current and fair market value
B. Assessed value
C. Zonal Value
D. Market value
E. NOTA
74. The basis for classification of real property for assessment purposes?
A. actual use
B. assessment level
C. assessed value
D. fair market value
E. income
75. They have the power to collect local transfer taxes of any real estate transaction.
A. Bureau of Internal Revenue
B. Registry of Deeds
C. Provincial/City/Municipal Treasurer’s Office
D. Provincial/City/Municipal Assessor’s Office
76. It is an ad valorem tax on idle land that is levied annually 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
77. The following are exempted from paying real property tax except:
A. Machineries and equipment used for pollution control and environmental protection
B. Non-profit or religious cemeteries or burial grounds
C. Real property owned by the Republic of the 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
78. In case of a city, the basic tax it may charge for real property tax shall be
A. Not exceeding 2% of the assessed 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
79. Under the local government code, the maximum interest penalty that may be imposed for unpaid real
property taxes shall be
A. 2 years
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B. 5 years
C. 36 months
D. 12 months
80. 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
81. Under what classification does a vacant lot fall with an assessed value of 20% of its fair market
value?
A. Agriculture
B. Industrial
C. Residential
D. Commercial
82. The provincial, city or municipal assessor shall undertake a general revision of real property
assessments every.
A. A 12 months
B. C 2 years
C. B 18 months
D. D 3 years
83. 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
84. The Chairman of the Local Board of Assessment Appeals in a city is:
A. City Auditor
B. City Register of Deeds
C. City Mayor
D. City Engineer
E.
85. An annual levy on real estate equivalent to 1% of assessed value which shall be in addition to the
basic real property tax is:
A. Special real estate tax
B. Special education fund tax
C. Special Assessment fund tax
D. Ad valorem Tax
86. In case a property owner does not agree with the notice of assessment by the Assessors, he may file
an appeal with the Local Board of Assessment Appeals within
A. Thirty (30) days from receipt of said assessment
B. Sixty (60) days from receipt of said assessment
C. Ninety (90) days from receipt of said assessment
D. One hundred twenty (120) days from receipt of said assessment
87. The Central Board of Assessment Appeals is composed of 1 Chairman and 2 members to be
appointed by the:
A. Mayor
B. Governor
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C. President
D. Congressman
88. 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.
B. if ownership of the property has been changed
C. if ownership of property is unknown
D. if ownership of property is known
89. Real property transfers and changes in ownership, except one can be identified from any of the
following:
A. monthly report of the register of deeds
B. documents from notaries public affecting real property certificates of title
C. decisions of courts of competent jurisdiction, approved subdivision plans and building permits,
occupancy permits
D. notices in the newspapers, auction sales and broker listings
90. The maintenance of an efficient record system wherein all information pertinent to real property is
contained in separate files or folders is good practice that may be adopted by assessors. These files
would cover all real property situated in subdivision or any particular area in a municipality or city, and
arranged by blocks and lots with the corresponding subdivision maps for proper and immediate
identification of:
A. location, ownership, area of property and other pertinent information
B. size, shape, location, ownership and other pertinent information
C. location, shape, ownership and other pertinent information
D. location, area of property and other pertinent information
91. An estimate and opinion of value; a conclusion resulting from the analysis of facts.
A. Valuation
B. Appraisal
C. Assessment
D. Adjustment
92. For drawing of checks payable to the LGU, under no circumstances shall the following
checks be accepted except:
A. Post-dated or Stale checks
B. Checks drawn payable to the official title or designation of the LCE or Treasurer of the
LGU
C. Indorsed checks
D. Checks drawn payable to “Cash”
E. Checks drawn payable to the name of the Head of the LGU or any of its officers
93. Upon receipt of the dishonored check and debit memo from the depository bank concerned,
the collecting officer or Local Treasurer shall accomplish the “Notice of Dishonor” and sign it
in behalf of the local chief executive within:
A. 24 hours
B. 2 days
C. 3 days
D. 5 days
E. 7 days
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94. The local chief executive upon the recommendation of the Local Treasurer, shall
immediately transmit the certified copies of the dishonored check, debit memo from the bank
and notice of dishonor to the city or provincial prosecutor if the drawer of the dishonored
check due to lack or insufficiency of funds fail to settle his account within:
A. 24 hours from receipt of the notice of dishonor
B. 2 days from receipt of the notice of dishonor
C. 3 days from receipt of the notice of dishonor
D. 5 days from receipt of the notice of dishonor
E. 7 days from receipt of the notice of dishonor
95. Unless the court shall direct otherwise, pending their redemption, dishonored checks shall
remain in the custody of:
B. COA Auditor
C. Local Accountant
D. Disbursing bank
E. Local Treasurer
96. The valuation of property for the purpose of levying a tax, or the amount of the tax levied.
A. Valuation
B. Appraisal
C. Assessment
D. Adjustment
97. A percentage of market value prescribed by law at which the assessed value is set.
A. Appraised Value
B. Assessment Level
C. Market Value
D. Appraised Level
98. The records at the Assessor’s Office containing the list of all properties whether taxable or exempt.
A. Assessment Roll
B. Tax Roll
C. Assessors Registry
D. Tax registry
99. Fair market value of real property multiplied by the assessment level for taxation purposes.
A. Appraised Value
B. Assessment Level
C. Market Value
D. Appraised Level
100. 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
101. One of the major factors of production which is supplied by nature without the aid of man.
A. Land
B. Real Property
C. Real Estate
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D. Property
102. Real property shall be appraised at its current and fair market value based on the duly approved
or enacted
A. Assessment Roll
B. Schedule of Fair Market Values
C. Assessment Levels
D. Classification of Real Properties
103. Real property shall be assessed on the basis of a:

A. general classification within each local government 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
104. The appraisal and assessment of real property shall be:

A. Uniform
B. Equitable
C. Standard
D. Regular
105. Basic Tax rate for real properties located in the provinces:
A. not exceeding 0.5% of AV
B. not exceeding 1.5% of AV
C. not exceeding 1.0% of AV
D. not exceeding 2.0% of AV
106. Basic Tax rate for real properties located in the Cities/Municipalities within Metro Manila
107. The tax rate for the Special education Fund Tax:
108. The Ad Valorem tax on idle lands:

109. A province or city or a municipality within Metro Manila may exempt idle lands from the additional
levy when will physically or legally prevent the owner of the property or person having legal interest
therein from improving, utilizing, or cultivating the same by way of the following reasons, except:
A. Force majeure
B. Civil disturbance
C. Civil disobedience
D. Natural calamity
110. The owner must file a sworn declaration of value of the property once every three (3) years,
during the period from:
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A. A Jan 1 to June 30 and every 3 years 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
111. 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
B. 36 months
C. 2 years
D. 5 years
112. Under what classification does a vacant lot with an assessed value level of 20% of its fair market
value?
A. Residential
B. Agricultural
C. Commercial
D. Industrial
113. The Chairman of the Local Board of Assessment Appeals in a city is the:
A. City Auditor
B. City Mayor
C. City Register of Deeds
D. City Assessor
114. 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%
115. The municipal assessor was taxing an idle agricultural land consisting of 2 hectares valued at
P200 per square meter. If the idle land tax imposed is 5% by the ordinance, how much will the owner
pay for the idle land tax?
A. P 80,000.00
B. P 200,000
C. P 100,000.00
D. P 40,000,00
116. What will be the total basic real property taxes to be paid by a lot owner if his land consisting of
500 sqm. has a fair market value of the assessor at P10,000 per sqm and is classified as
commercial? The tax rate is the maximum imposable by the city.
A. P 100,000
B. P 25,000
C. P 50,000
D. P 40,000
117. An idle agricultural land consisting of 2 hectares valued at P200/sq.m. was taxed by the municipal
assessor. If the idle land tax imposed is 5% by the ordinance, how much should the owner pay as
idle land tax?
A. P40,000.00
B. P80,000.00
C. P100,000.00
D. P200,000.00
Page | 17
118. The municipal assessor was taxing an idle agricultural land consisting of 12 hectares valued at P
50.00 per square meter. If the idle land tax imposed is 5% by the ordinance, how much will the owner
pay for the idle land tax?
1. P 60,000.00
2. P 120,000.00
3. P 200,000.00
4. P 300,000.00
119. They refer to every natural or juridical being, susceptible of rights and obligations or of
being the subject of legal relations.
A. Residents
B. Peddler
C. Persons
D. Operator
E. Civilian
120. It refer to natural persons who have their habitual residence in the province, city, or
municipality where they exercise their civil rights and fulfill their civil obligations, and to
juridical persons for which the law or any other provisions creating or recognizing them fixes
their residence in a particular province, city or municipality.
A. Residents
B. Peddler
C. Persons
D. Operator
E. Civilian
121. It means a sale where the purchaser buys the commodity for his own consumption
irrespective of the quantity of the commodity sold.
A. Wharfage
B. Wholesale
C. Retail
D. Vessel
E. Operator
122. It includes every type of boat, craft, or other artificial contrivance used, or capable of
being used, as means of transportation on water.
A. Wharfage
B. Wholesale
C. Retail
D. Vessel
E. Operator
123. It means a fee assessed against the cargo of a vessel engaged in foreign or domestic
trade based on quantity, weight, or measure received and/or discharged by vessel.
A. Wharfage
B. Wholesale
C. Retail
D. Vessel
E. Operator
Page | 18
124. It means a sale where the purchaser buys or imports the commodities for resale to
persons other than the end user regardless of the quantity of the transaction.
A. Wharfage
B. Wholesale
C. Retail
D. Vessel
E. Operator
125. Which of the following statements best captures the nature of leadership as it should be for your
business to ensure your continued future success?
A. Leaders focus on budgeting, aligning people with a shared vision and solving problems
B. Leader focus on setting direction, align people with a shared vision and motivating people
C. Leaders focus on motivating people, planning and organizing and staffing
126. When a conflict arises between two employees, what first step might a leader take?
A. Step in and quickly help employees mediate the conflict- to avoid any unnecessary escalation
B. Step back and encourage employees to resolve the conflict themselves- so they will learn how to
resolve conflicts on their own and handle future issues
C. Step out of the “field of action “ for a moment, to gain insights into the nature of the conflict.
127. What are the three most effective ways to identify what needs to change in an organization?
A. Create mechanism that help identify deviations from desired results, monitor outcomes and look
for conflicts that indicate what needs to change.
B. Listen to concerns of people inside and outside the organization, look for conflicts as clues to
what need to change and look at oneself and the team as reflections of things that need to
change.
C. Retain a consulting firm to conduct an objective assessment of the company’s issues, assign
problem-solving reading material to the staff and look for conflicts as clues to what needs to
change
128. Which of the following is the best step a leader can take when employees express concerns
about a rumoured change within the organization?
A. Reassure employees that everything is going to be all right and that the company upper
management is working to develop an effective plan
B. Invite employees to express their concerns and shares ideas to help ease the stress they are
feeling and to empower them to work together to contribute toward a shared solution
C. Minimize discussion about the rumours until a clear plan is ready for implementation this gives
senior managers time to develop an effective plan.
129. Managers regularly take time to talk to salespeople about things that are important to them.
A. Never
B. Rarely
C. Usually
D. Always
130. Frequently committed mistakes should be corrected by;

A. Explaining to every individual without disrupting the practice.
B. ending the practice early before they become habits.
C. stopping the practice for a while and point them out to the trainees.
131. Which of the following is correct?

A. Hand movement, volume and eye contacts are body language.
B. Volume, rate and clarity give the vocal impact.
C. Volume and clarity give the verbal impact.
Page | 19
132. By concluding your lesson with a last demonstration, you;
A. ensure that the trainees will be more interested in your future lessons.
B. inspire the trainees to practice at home.
C. leave your trainees with a correct mental picture before they leave.
133. Which of the following should not be done when teaching a lesson?
A. Gives a lot of information so that the trainees can pick up more knowledge.
B. Introduce the lesson objectives, outline and expectation from the trainees.
C. Put the trainees at ease so that they will not fear you as an instructor.
134. When conducting a debrief you should;

A. be bold and honest, and not afraid to hurt people’s feeling.
B. should get every team member to voice out their feeling and opinions.
C. make it as short as possible because everybody is tired.
135. It is important to check on the trainees during their practice because

A. it will give them a bad impression if you are not doing anything.
B. they might be taking too much time to learn.
C. this can prevent mistakes from becoming habits to them.
136. Which of the below is an example of democratic leadership?

A. We can go to the zoo or bird park for this outing. I am OK with anything.
B. I need your feedback before I make decision. Please speak out.
C. Everybody will fall in at 1400 hour sharp.
137. A leader must..

A. always lead with the objectives in mind.
B. always make decisions that are popular to his people.
C. remove those who do not support his ideas or hinder his plans.
138. In a lesson summary, you should..

A. ask a lot of questions to test the trainees; understanding.
B. be brief and recapture the key points.
C. state the lesson objectives and outline.
139. Which of the below is an example of autocratic leadership?

140. If a team member is not cooperative in the execution, you should;

A. warn him openly so that others will not learn from him.
B. talk to him in private and avoid causing any disunity in your team.
C. give him some goodies; so that he will be motivated to work.
141. It is important that through squad management, you can;

A. really be concern about your Boys.
B. learn how to command and control difficult Boys.
C. know officers; difficulties in running a company.
142. Eye contact with your audiences can be maintained by;

A. always looking at a few people.
B. looking at the first row of audiences.
C. looking at every individual in a regular pattern.
143. A leader who is honest in speech and upright in character exhibits
Page | 20
A. Patience.
B. Servant hood.
C. Integrity.
144. In the execution stage, you should;

A. stay away from unimportant tasks and supervise the whole execution.
B. gather your team regularly for debrief and checking.
C. lead by example; by helping in all major and minor tasks.
145. Which of the below is an example of laissez-faire leadership?

146. By putting suitable people to be in charge of certain tasks;

A. you can work on important areas and supervise the entire plan.
B. you know who to blame for it anything goes wrong.
C. you can reduce your mental stress.

A. Rate is the speed in which you move your hands.
B. Frequent use of Okay; makes your speech more interesting.
C. Use simpler words for your instructions.
148. The squad system was devised by our founder so that;

A. the officers can be free for important areas of the company.
B. the senior Boys can command the junior Boys and gain their respect.
C. the officers can spend more time with their family.
149. Which of the following has the greatest impact in your presentation?
A. Body language.
B. Vocal impact.
C. Verbal impact.

A. Debrief can be omitted if the team will not be working together in future.
B. More time should be spent in execution and less on planning.
C. Plans not completed on time can, sometimes, be as good as not done at all.
151. The purpose of debrief is;

A. for the leader voice out his unhappiness about the execution.
B. those who quarrelled in the execution to argue their cases.
C. to reflect on what has taken place and improve on future projects.
152. Identify the steps involved in achieving improvement in communication within the organization.
A. Sending messages, Use of multiple channels, Promoting inter-group communication
B. Simple messages, Use of multiple channels, promoting inter-group interaction
C. Simple messages, Use of multiple channels, promoting inter-group communication
D. Simple messages, Use of multiple methods, promoting inter-group communication
153. The philosophy that guides an organization’s policies towards its employees and customers is an
important part of
A. Management strategy
B. Organization behaviour
C. Organizational culture
D. Organization development
Page | 21
154. Feature(s) of Maslow’s need hierarchy theory is (are):

A. Theory of human motives
B. Classifies basic human needs in a hierarchy
C. Theory of human motivation
D. All of the above
155. What is play to some people maybe to others?

A. Responsibility
B. Duty
C. Work
D. None of the above
156. This Act known as the “Code of Conduct and Ethical Standards for Public Officials and
Employees”.
A. RA6713
B. RA7160
C. RA7613
D. RA6731
E. NOTA
157. Republic Act No. 6713 is known as ____.

A. Code of Conduct and Ethical Standards for Public Officials and Employees.
B. Code of Conduct and Ethical Standards for Government Employees.
C. Professional Standards for Public Officials and Employees.
D. Public Officials and Employees Ethical Standards.
E. NOTA
158. Republic Act No. 6713 was approved on __________.

A. February 20, 1989
B. March 25, 1989
C. February 20, 1990
D. January 20, 1989
E. NOTA
159. Republic Act No. 6713 was took effect on ___________.

A. February 20, 1989
B. March 25, 1989
C. March 20, 1990
D. January 20, 1989
E. NOTA
160. How many sections are there in RA-6713?

A. 10
B. 15
C. 17
D. 20
E. NOTA
161. What section in RA-6713 is “Duties of public Officials and Employees”?

A. Section 6
B. Section 5
Page | 22
C. Section 3
D. Section 8
E. Section 9
162. In the performance of their duties, all public officials and employees are under obligation to:
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.
F. AOTA
163. 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.
164. All heads or other responsible officers 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.
165. 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
166. Within the provided periods of time, public officials and employees are required to file their
statement of assets and liabilities and financial disclosure in the following instances EXCEPT
_________.
A. compulsory retirement
B. voluntary resignation
C. acceptance of foreign scholarship
D. assumption to office
E. expiration of the term of office
167. 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. 6
B. 5
Page | 23
C. 4
D. 3
E. 2
168. Loan covers simple loans as well as:
A. Stocks
B. Gifts
C. Guarantees
D. Performance
169. 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
170. Elective or appointive public officials or employees cannot accept any present, compensation,
office or title of any kind from any foreign government without the consent of
A. The President
B. The Ombudsman
C. The Chief Justice
D. The Agency Head
E. Congress
171. EXIGENCY is to OCCASTION as PEACE is to .

A. War B. Repose C. Emergency
D. agreement E. Synthesis
172. SYMPATHY is to CLEMENCE as PARADISE is to .

A. Heaven B. Earthly C. Oblivion
D. Goodness E. Devilish
173. POSTPONE is to CONTINUE as POLLUTE is to .

A. Contaminate B. Debase C. Desecrate
D. defile E. Cleanse
174. CRUSH is to PULVERIZE as MIX is to .

A. Homogenise B. Diminish C. Purify
D. winterize E. Compress
175. ORIGINAL is to GERMINAL as FLORID is to .

A. flower B. Simple C. Rich
D. Ormate 5. Vague
176. DESERT is to FORSAKE as PROFANE is to .

A. drift B. Ameliorate C. Entertain
D. converse E. Countenance
177. TETHOSCOPE is to HEADING as FILMOROSCOPE is to .

A. diagnosing B. Healing C. Smelling
D. viewing/seeing E. Recording
178. PHOTOGRAPHER is to PICTURE as CATOGRAPHER .

A. Map B. Design C. Cartoon
Page | 24
D. graph E. Plan
179. MILLENNIUM is to ONE THOUSAND as SCORE is to .

A. Fifty B. Forty five C. Twenty
D. Ten E. Five
180. DESOLATION is to GRIEF as SCORE is to .

A. Love B. Joy C. Hope
D. Trust E. Guilt
181. PLOT is to STORY as SCRIPT is to .

A. Song B. Play C. Poem
D. plan E. Lesson
182. BUS is to ROUTE as SHIP is to .

A. song B. Rudder C. Course
D. ocean E. Compass
183. FESTIVE is to JOVIAL as TURBULENT is to .

A. mysterious B. Treacherous C. Persistent
D. depressing E. Riotous
184. AERIAL is to AIR as FLUVIAL is to .

A gas B. Sand C. Forest
D. river E. Wind
185. is to FANATICISM as DRUG is to .

A. pagan – patient B. adult – juvenile
C. belief – addiction D. faith - doctor
E. change – purification
186. is to REPLICA as PARODY is to .

A. structure – music B. duplicate – imitation
C. design – drams D. sculpture – bliss
E. propaganda – chemical
187. is to BASEBALL as HURL is to .

A. serve – bowling B. pitch – dicus
C. punch – cricket D. cast – javlin
E. strike – tennis
188. is to FUTURE as REGRET is to .

A. see – sin / forsee – sorrow
B. tell – present
C. love – error
D. hope – past
E. change – pain
189. is to ANSWER as PROBLEM is to .

A. reply – analysis B. demand – issue
C. research – premise D. request – crisis
E. question – solution
190. is to PAPER as WORM os to .

A. ink – soil B. wrap – wriggle
C. tree – silk / log – butterfly D. print – leaves
Page | 25
E. sap – fish
191. is to LOCOMOTION as EYEGLASS is to .

A. book – library B. propeller – airplane
C. shoes – vision D. dial – telephone
E. pupil – education
192. IGNORANCE : CONFUSION as : .

A. superstition : peasants B. diseases : proverty
C. light : intelligence D. pain : misery
193. FISH : SCHOOL as ___________ : __________

A. bee : honey B. Thesis : adviser
C. star : galaxy D. Chapters : book
E. bird : tree
194. SHOES : LOCOMOTION as ___________ : __________

A. propellers : airplane B. Dial : telephone
C. book : library D. Pupil : education
E. eyeglasses : vision
195. Ang kasing kahulugan ng KAHALINTULAD AY _____________.

A. kasing-ma kulay B. Kasing halaga C. Kasingsigla
D. kaparis E. Kasinggulo
196. Ang kasingkahulugan ng IWAKSI ay__________.

A. itapon B. Ihulog C. Ihiwqlqy
D. itakwil E. Ipamigay
197. NAPARAM lahat ang hinanakit niya sa ama nang sila ay magkausap at malinawagan niya ang
dahilan ng pagdidisiplina nito sakanilang magkakapatid.
A. nanatili B. Nag-ibayo C. Nawala
D. nakuha E. Nagpatuloy
198. Maraming UPASALA ang tinanggap nilang mag-ina bunga ng minasang nagkamali.
A. pag-uusig B. Pakalinga C Pagmamahal
D pag-aalispusta E. Pagtitiis
199. Hindi sya magiging sagwil sa pangarap ng kanyang anak.

A. kasama B. Hadlang C. Kasangkapan
D. gabay E. Kahati
200. Isang NSKAKATULIG na ingay ang naririnig sa kalaliman ng gabi.

A. nakakagalak B. Nakakagimbal C. Nakakayanig
D. nakakabingi E. Nakakatakot
Page | 26
ANSWER KEY:
1. A 51. C 101. A 151. C

2. A 52. A 102. B 152. C
3. A 53. A 103. B 153. C
4. B 54. D 104. B 154. D
5. D 55. C 105. C 155. C
6. A 56. A 106. D 156. A
7. D 57. A 107. C 157. A
8. B 58. A 108. B 158. A
9. A 59. D 109. C 159. B
10. A 60. D 110. A 160. C
11. B 61. A 111. B 161. B
12. D 62. C 112. A 162. F
13. A 63. E 113. C 163. A
14. A 64. D 114. A 164. B
15. A 65. A 115. A 165.
16. A 66. B 116. A 166. C
17. A 67. A 117. B 167. D
18. B 68. C 118. B 168. C
19. C 69. A 119. C 169. D
20. D 70. A 120. A 170. E
21. E 71. B 121. C 171. D
22. B 72. A 122. D 172. D
23. C 73. A 123. A 173. E
24. A 74. A 124. B 174. A
25. A 75. C 125. B 175. D
26. A 76. A 126. C 176. D
27. E 77. C 127. B 177. D
28. D 78. A 128. B 178. A
29. B 79. C 129. D 179. C
30. C 80. A 130. C 180. B
31. B 81. C 131. B 181. B
32. C 82. D 132. C 182. B
33. A 83. B 133. A 183. C
34. A 84. B 134. B 184. E
35. E 85. B 135. C 185. C
36. B 86. B 136. B 186. B
37. B 87. C 137. A 187. B
38. A 88. A 138. B 188. A
39. B 89. D 139. C 189. E
40. C 90. A 140. B 190. C
41. D 91. B 141. A 191. C
42. E 92. B 142. C 192. D
43. A 93. C 143. C 193. C
44. A 94. D 144. A 194. E
45. E 95. E 145. A 195. D
46. C 96. C 146. A 196. D
47. B 97. B 147. C 197. C
48. B 98. A 148. A 198. D
49. A 99. B 149. A 199. B
50. A 100. B 150. C 200. D
Page | 27

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BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT

2. DOF-BLGF stands for?

3. LGU stands for?

4. The Local Treasury Operations Manual (LTOM) supersedes the ______.

6. The following are the Local government units, except:

13. Who shall appoint the Local Treasurer?

27. Government funds are generally classified into:

37. The following types of local expenditures shall not be allowed.

41. Signifies those incurred without restraint, judiciousness and economy.

45. The following disbursements are prohibited, except:

A. I, II and III only

68. A value corresponding to the remaining useful life of the machinery.

69. A land principally devoted to habitation.

73. Real property shall be appraised at what value?

103. Real property shall be assessed on the basis of a:

104. The appraisal and assessment of real property shall be:

108. The Ad Valorem tax on idle lands:

130. Frequently committed mistakes should be corrected by;

131. Which of the following is correct?

134. When conducting a debrief you should;

135. It is important to check on the trainees during their practice because

136. Which of the below is an example of democratic leadership?

137. A leader must..

138. In a lesson summary, you should..

139. Which of the below is an example of autocratic leadership?

140. If a team member is not cooperative in the execution, you should;

141. It is important that through squad management, you can;

142. Eye contact with your audiences can be maintained by;

143. A leader who is honest in speech and upright in character exhibits

144. In the execution stage, you should;

145. Which of the below is an example of laissez-faire leadership?

146. By putting suitable people to be in charge of certain tasks;

147. Which of the following is correct?

148. The squad system was devised by our founder so that;

150. Which of the following is correct?

151. The purpose of debrief is;

154. Feature(s) of Maslow’s need hierarchy theory is (are):

155. What is play to some people maybe to others?

157. Republic Act No. 6713 is known as ____.

158. Republic Act No. 6713 was approved on __________.

159. Republic Act No. 6713 was took effect on ___________.

160. How many sections are there in RA-6713?

161. What section in RA-6713 is “Duties of public Officials and Employees”?

168. Loan covers simple loans as well as:

171. EXIGENCY is to OCCASTION as PEACE is to .

172. SYMPATHY is to CLEMENCE as PARADISE is to .

173. POSTPONE is to CONTINUE as POLLUTE is to .

174. CRUSH is to PULVERIZE as MIX is to .

175. ORIGINAL is to GERMINAL as FLORID is to .

176. DESERT is to FORSAKE as PROFANE is to .

177. TETHOSCOPE is to HEADING as FILMOROSCOPE is to .

178. PHOTOGRAPHER is to PICTURE as CATOGRAPHER .

179. MILLENNIUM is to ONE THOUSAND as SCORE is to .

180. DESOLATION is to GRIEF as SCORE is to .

181. PLOT is to STORY as SCRIPT is to .

182. BUS is to ROUTE as SHIP is to .

183. FESTIVE is to JOVIAL as TURBULENT is to .

184. AERIAL is to AIR as FLUVIAL is to .

185. is to FANATICISM as DRUG is to .

186. is to REPLICA as PARODY is to .

187. is to BASEBALL as HURL is to .

193. FISH : SCHOOL as _ :

194. SHOES : LOCOMOTION as _ :