BUREAU OF LOCAL GOVERNMENT FINANCE

LOCAL GOVERNMENT FINANCE AND DEVELOPMENT (LOGOFIND)

PROJECT

RPTA Program

__City/Municipality___

Field Evaluation Sheet

The LGU Applicant:_______________________________________

(City/Municipality)
Economic Base_______________
Province Region Income Class Population Land Area .
FINANCIAL & OTHER ANALYSIS
DEBT SERVICE, BORROWING, PAYING 3-YR INCOME/EXP DATA
Debt Service Ceiling P_________ 2000 2001 2002
Less: Outstanding Loans/Bonds, etc. Income:
Bank Amount Payable this Yr. Local Source
1. __________________ P_________ Real Property Tax
2. __________________ _________
Business Tax
3. __________________ _________
4. Bond Issues _________ Others
5. Others _________ Total Local Source
NBC (Net Borrowing Capacity) P_________ IRA
Borrowing Capacity (12%-5yrs) P________ ARI
Paying Capacity: 19___ 20___ 20___ Expenditure
POLITICAL/ADM CHARACTER P/S
Mayor: Term ; Academ. Qual. _______ MOOE
Vice Mayor: Term ; Acad. Qual _ _ Devt. Fund
Same pol. Side as Mayor? (Y/N) _______ Debt Service
SB Maj. Same pol side as Mayor? (Y/N) ______ Calamity Fund
Adm.: Academ. Qual. _______ No. of Yrs. ______ Disc. Fund
Budget Off: Acad. Qual:_ _ No. of Yrs._____ Bgy. Assistance
Treas.: Acad.Qual: __________ No. of Yrs.______
Total Expenditure
Planning Off. Acad.Qual:______No. of Yrs.____
Assessor:Acad.Qual:_______ No. of Yrs._______ Surplus/Deficit
SB Fin. Comm. Chmn.: Acad.Qual:________ IRA DEPENDENCY
SB Appro. Comm. Chmn.: Acad Qual:_____ P/S %
Devt. Fund

Others _____________________________________________

FINANCIAL ASSISTANCE APPLIED FOR

ACTIVITIES AMOUNT
REAL PROPERTY TAX COMPONENT
Real Property Tax Mapping (______ RPUs) P________________________
Real Property Tax Records conversion ________________________
Tax Collection Enhancement Activities ________________________
Personal Services, Supplies & Materials (_________ RPUs) ________________________
Trainings ________________________
Total Financial Assistance Requested _________________________
 EVALUATION

ELIGIBILITY CRITERIA EVALUATION % COMPLIANCE

1. Must have submitted Letter of intent/application. _______________

2. Must have submitted Resolution of the Sangguniang Bayan expressing the
commitment on the following concerns:
- Authorization of the Municipal Mayor to enter into a sub-
project loan agreement with the Bureau of Local Government Finance
(BLGF) and Municipal Development Fund Office (MDFO) for the purpose; _______________
- Authorization for the annual appropriation of the semi-annual
amortization of the loan until full payment; _______________
- allocate P_________________ as equity of the financial
assistance applied for; _______________
- Expression of a strong support for the drive for strong tax
collection programs; _______________
- Authorization for allowing the project creditor Municipal
Development Project Fund Office (MDFO) to withhold the Internal Revenue
Allotment (IRA) of the municipality in the event of default/non-payment of
any amortization due within two (2) months of receipt of billing and in case,
the project is not completed within the period indicated in the agreement
wherein the grant component shall be converted into a loan and which
render the entire loan and grant amount due and demandable; _______________
- Authorization for the provision of office space and equipment
with technical and clerical personnel at least for the duration of the project; _______________
and
3. Must have submitted certification of the local treasurer that the LGU has in its
registry of at least 3,000 RPUs for Package A ____ and 20,000 RPUs for _______________
Package B _____;
4. Must have submitted certification of BLGF Regional Director that the incumbent
City/Municipality Assessor and Treasurer are regular appointment or occupy the _______________
position as Acting/OIC/ICO.
5. Must have submitted certification of the Prov./City PNP Director that peace and _______________
order is prevalent in the area
6. Must have submitted certification of the Provl. Gov./City/Municipal Mayor that
office space, equipment with technical and clerical personnel will provide for the _______________
duration of the project. _______________
7. Must have submitted the Project Implementation Plan
8. Must have submitted certification signed by local treasurer that the
City/Municipality submitted the Budget Operations Statement/SIE, whichever is
applicable for the immediate three (3) previous years and must have updated _______________
submission of the SIE up to the latest quarter
9. Must have submitted certified xerox copy of the machine validated deposit slip _______________
showing the amount of the equity portion deposited.
10. Must have submitted certification of the Province that it will render technical _______________
assistance/supervision for the duration of the project.
11. Must have submitted certification of the local assessor that the LGU will regularly ____________________
updates its SMV.
12. Must have submitted certification of the local assessor that the LGU real ____________________
properties have been tax mapped. (for Package B only)
_______________
FIELD EVALUATION
Real Property Tax Collection Existing System:
Procedures/Flows: ____________________________________________________________________
____________________________________________________________________________________
Gaps in Internal Control Practices: ________________________________________________________
____________________________________________________________________________________
State of Real Property Tax Records: _____________________________________________________
____________________________________________________________________________________
Time elapsed from application to payment _____ hrs.
 ASSESSMENT OF VALUE ADDED BENEFITS
Estimated % increase in registered RPUs____%
Estimated % increase in business tax collection _____%
Estimated improvement in processing time from application to payment ____hrs.
Others __________________________________________________________________________________
________________________________________________________________________________________

COST-BENEFIT ANALYSIS
Please see attached computations

CONCLUSIONS
On financial management of the LGU:

On administrative/political character of the LGU:

On the eligibility of the LGU to avail of RPTA Project assistance:

RECOMMENDATIONS
Hereby recommending approval of the loan-grant-equity mix in favor of above LGU applicant in of
P___________ P_ __________, and P____________ respectively or total project cost of P_________ ,
distributed as follows:
REAL PROPERTY TAX
Real Prperty Tax Mapping P______________
Records conversion, _______________
____________
Tax collection enhancement activities __ ____________
Personal services, supplies & materials _______________
Trainings _______________
Total _______________
_________
subject to the following conditions:
1. Repayment period shall be five (5) years through ten (10) equal semi-annual amortization and a grace
period of one (1) year;
2. Interest shall be twelve (12%) percent per annum, fixed, inclusive of all charges and fees;
3. In the event of default/non-payment of any amortization due within two (2) months of receipt of semestral
billing, and in case the project is not completed within the period indicated in the Agreement, which
converts the grant into a loan, and which renders the entire loan and grant amount due and demandable,
the MDFO (creditor) shall have the prerogative/option to enforce the IRA intercept provision;
4. The amount approved for the LGU RPTA financial assistance shall be automatically adjusted to within the
plus/minus ten (10%) percent range at the final release stage, according to the number of RPUs as
reflected in the final validation/evaluation of BLGF;
5. The LGU borrower shall designate and authorize LGU staff, preferably the local treasurer or accountant not
only to coordinate with BLGF-DOF, but also to assume lead role in implementing this project;
6. The LGU borrower shall allot, establish and maintain office space, preferably at the local treasurers
office where project equipment can be kept together with relevant files and documents for easy access
during audit and inspection;
7. The LGU borrower, through the treasurer and accountant, shall furnish the BLGF-DOF consolidated
physical and financial and other operational reports, which shall be designed and prescribed, every quarter
for the six years that the loan is outstanding;
8. The LGU borrower shall maintain a separate accounting record for project inspection, monitoring and audit
purposes;
9. The grant portion shall be automatically converted into a loan and shall become due and demandable
immediately if the project is not completed within the period specified in the Agreement unless extension is
granted upon meritorious justification; and
10. The LGU shall maintain separate deposit accounts for the grant and loan portion, and the equity portion of
the financial assistance.
11. Others_______________________________________________________________________________
____________________________________________________________________________________