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Republic of the Philippines

DEPARTMENT OF FINANCE
Roxas Boulevard Corner Pablo Ocamptx Sr. Street
Manila 1004

DEPARTMENT ORDER NO. 1 0 .


2 01 5
27 November 2015

SUBJECT: BASIC COMPETENCY FOR LOCAL TREASURY EXAMINATION


(BCLTE) AND ETHICS-ORIENTED PERSONALITY TEST (EOPT)

WHEREAS, the Secretary of Finance is mandated to appoint the treasurers


and the assistant treasurers of all provinces, cities, and municipalities across the
country, pursuant to Sec. 470 and Sec. 471 of the Local Government Code of 1991;

WHEREAS, local treasurers and assistant treasurers are regarded as local


fiscal managers, and they ought to be professionals performing and discharging their
official duties and responsibilities with the highest degree of excellence,
professionalism, skills, and technical competencies that adequately respond to the
requirements of the local government unit (LGU) that they serve;

WHEREAS, the Department of Finance (DOF) aims to standardize and build


the technical proficiencies, competencies and skills in local treasury service, through
regular performance appraisal, examinations, capacity building, and continuing
professional development;

WHEREAS, the DOF is in partnership with the Civil Service Commission


(CSC) for the development, institutionalization, conduct, and administration of a
standardized examination and assessment program for local treasury service, thus
improving the quality of local treasury operations and supervision;

NOW, THEREFORE, in consideration of the foregoing premises, the following


rules and regulations are hereby promulgated:

Section 1. Mandatory Examinations. The persons covered by Section 3


hereof are directed to take the Basic Competency for Local Treasury Examination
(BCLTE) and Ethics-Oriented Personality Test (EOPT) to be simultaneously
administered nationwide by the CSC on 6 December 2016 at the designated testing
centers,

Section 2. Objectives of the BCLTE and EOPT Examinations. The DOF is


instituting the BCLTE and EOPT to achieve the following objectives:
1.1. To undertake basic technical proficiency assessment and determine the
existing knowledge, skills and competency gaps of local treasurers and
assistant treasurers, without any effect on, their security of tenure;
1.2. To identify areas requiring priority capacity building interventions to
promote professional growth and development in local treasury service;
1.3. To establish a promotional examination for those intending to be
promoted to a higher position or higher LGU level assignment;

Department Order on Basic Competency for Local Treasury Examination (BCLTE)


and Ethics Oriented Personality Test (EOPT)
Page 1 of 3
1.4. To establish a qualifying examination for designation purposes and for
new entrants to the local treasury operations service, thus building a
pool of technically proficient and qualified candidates; and
1.5. To determine the ethics orientation and personality profile of local
treasurers, assistant treasurers, and BLGF personnel for human
resource management and development purposes.

Section 3. Coverage of Examinations. The BCLTE with EOPT shall be


mandatory for all appointed and designated local treasurers and assistant treasurers.
shall also apply to Local Treasury Operations Officers (LTOOs) and Local Treasury
Examiners of the BLGF Central Office, and to LTOOs and Financial Analysts of the
BLGF Regional Offices. The EOPT, on the other hand, shall be mandatory for all
other officials and rank-and-file plantilla personnel of the BLGF Central and Regional
Offices. Applicants from other LGU offices may also qualify to take the BCLTE,
subject to compliance with the registration requirements of the CSC.

Section 4. Nature and Scope of Examinations. The BCLTE and EOPT shall
be administered by the CSC as paper-and-pencil examinations. For the BCLTE, the
following subjects shall be covered:
4.1. Management of Local Treasury Services;
4.2. Mobilization of Resources;
4.2.1. Principles of Local Taxation;
4.2.2. Real Property Tax Collection;
4.2.3. Business and Other Local Taxes;
4.2.4. Regulatory Fees and Charges and Local Economic Enterprises;
4.2.5. LGU Credit Financing;
4.3. Management of Inter-Government and Other Fund Transfers;
4.4. Preparation and Analysis of Treasury and Treasury-Related Reports;
4.5. Safekeeping of Local Funds and Records;
4.6. Coordinating and Communicating Local Treasury Matters with
Stakeholders;
4.7. Management of Other Public Financial Management Areas;
4.7.1. Local Budgeting Cycle;
4.7.2. Irregular, Unnecessary, Excessive, Extravagant, and
Unconscionable Expenditures;
4.7.3. External Audit Processes and Opinions; and
4.8. Code of Conduct and Ethical Standards, Leadership, Management and
Analytical Thinking.

Section 5. Designated Testing Centers. All concerned shall take the


examinations at the following testing centers designated by the CSC based on the
region of application/registration of examinees:
5.1. Cordillera Autonomous Region: Baguio City National High School,
Baguio City;
5.2. Region 1: Don Mariano Marcos Memorial State University - Mid La
Union Campus, San Fernando City, La Union;
5.3. Region 2: Tuguegarao City Science High School, Tuguegarao City;
5.4. Region 3: St. Mary's Academy, Guagua, Pampanga;

Department Order on Basic Competency for Local Treasury Examination (BCLTE)


and Ethics Oriented Personality Test (EOPT)
Page 2 of 3
5.5. Region 4a, Region 4b and National Capital Region: Siena College,
Quezon City;
5.6. Region 5: Mariners Polytechnic Colleges Foundation, Legazpi City;
5.7. Region 6: West Visayas State University - Education Building, Iloilo City;
5.8. Region 7: University of Cebu - Banilad Campus, Cebu City;
5.9. Region 8: Saint Paul School of Business and Law, Palo, Leyte
5.10. Region 9: Universidad de Zamboanga - High School Department,
Zamboanga City;
5.11. Region 10: Liceo de Cagayan University, Cagayan de Oro City;
5.12. Region 11: University of Immaculate Concepcion, Davao City;
5.13. Region 12: ST/ College, Cotabato City; and
5.14. Region 13: Saint Joseph Institute of Technology, Butuan City.

Section 6. Administrative Arrangements. The examination day and


requisite travel time of local treasurers, assistant treasurers, and BLGF officials and
personnel to the testing centers shall be considered on official time. As may be
applicable, they shall be entitled to travelling, per diems and other incidental
expenses incurred, subject to the usual accounting and audit rules and regulations of
the Government.

Section 7. Responsibilities and Discipline. All local treasurers, assistant


treasurers and concerned BLGF employees are directed to comply with the
provisions of this Order. Failure to do so shall constitute sufficient grounds for
administrative discipline and shall be dealt with accordingly. The BLGF is hereby
directed to (i) ensure the widest dissemination of this Order; (ii) monitor compliance
of all concerned; (iii) provide the requisite support to the CSC towards and during the
examination date, (iv) issue updates and other necessary guidelines to all
concerned. Pursuant to Republic Act No. 9416, any form of cheating in civil service
examinations, and unauthorized use and possession of CSC examination-related
materials shall be unlawful, and the CSC shall have the exclusive jurisdiction over
these cases including those committed by private individuals.

All issuances, circulars, orders, rules and regulations issued that are
inconsistent herewith are hereby repealed, amended, and/or modified accordingly.

This Department Order shall take effect immediately.

CEsA7)*SIMA
Secretary of Finance

028949

Department Order on Basic Competency for Local Treasury Examination (BCLTE)


and Ethics Oriented Personality Test (EOPT)
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