Revised Organizational Structure, Staffing Pattern, Duties & Functions and Qualification Standards of Tagum City LGU 2005

OFFICE OF THE CITY TREASURER

Duties, functions and responsibilities
CG DEPARTMENT HEAD I
(CITY TREASURER)
SG - 25

CG ASST. DEPARTMENT HEAD I (1)

(ASSISTANT CITY TREASURER)
SG 23
1.
2.

1.

Advises the City Mayor, the Sanggunian Panlungsod and other local and
national officials concerned regarding disposition of local government
funds and on such other matters relative to public finance;
2. Takes custody and exercises proper management of the funds of the
local government unit concerned;
3. Takes charge of the disbursement of all local government funds and such
other funds, the custody of which may be entrusted to him by law or
other competent authority;
4. Inspects private commercial and industrial establishments within the
jurisdiction of the local government unit concerned in relation to the
implementation of tax ordinances, pursuant to the provisions of the RA
No. 7160;
5. Maintains and updates the tax information system of the local
government unit;
6. Determines the reasonable income projected as collectible for the
ensuing fiscal year;
7. Assists the Sanggunian Panlungsod in the analysis and review of annual
regular and supplemental budget of the barangay to determine
compliance with statutory and administrative requirements;
8. Attests the opening of bids and awards;
9. Jointly with the City Assessor and City Engineer, appraises the
acquisition of properties for the city; and
10. Exercises such other powers and performs such other duties and
functions as may be prescribed by law or ordinance.

3.
4.

Assists the City Treasurer and performs such duties as the latter may assign
to him;
Has the authority to administer oaths concerning notices and notifications to
those delinquent in the payment of the real property tax and concerning
official matters relating to the accounts of the City Treasurer or otherwise
arising in the Offices of the City Treasurer and the Assessor;
May represent the City Treasurer in committees/board wherein the City
Treasurer is a member; and
Performs other functions as may be assigned by the supervisors.

ADMINISTRATIVE STAFF
ADMINISTRATIVE OFFICER III (1)
SG 18
1.

2.

3.
4.
5.

Under general supervision, shall plans, directs and supervises the

administrative activities & service functions of the office relative to records
management, supply management, general services, human resource,
budgeting, property utilization including the maintenance & repairs of
vehicles & other equipment;
Directs & supervises the compilation of circulars & administrative issuance &
other reports/records or documents receives/releases by the office and
seeing to it that there is proper/timely dissemination of the rules and
regulations applicable or of vital importance to the discharge of the duties &
responsibilities of the employees concerned;
Coordinates with other divisions in the discharge of functions of the division;
Formulates administrative policies design to improve/enhance the delivery of
services to the constituents/ public; and
Performs other functions as may be assigned by the supervisors.

LOCAL TREASURY OPERATIONS OFFICER II (1)

SG 15
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1.
2.
3.
4.
5.

Requisitions and receives accountable forms and other supplies for the
office;
Acts as custodian of all accountable forms and distributes the same to
requisitioning accountable officers and barangays treasurer;
Prepares and submits periodic reports, balances and stocks on hand of
accountable forms, supplies and materials;
Conducts periodic physical inventory of accountable forms, supplies and
materials and other properties under the accountability of the City
Treasurer; and
Performs other functions as may be assigned by the supervisors.

1.
2.

3.
4.
5.
6.

COMPUTER MAINTENANCE TECHNOLOGIST I (1)

SG 11
1.
2.
3.
4.

Takes charge in the operation and maintenance of the System and

other computer software;
Provides encoding assistance for the divisions of the office;
Takes charge in the maintenance of computer hardware; and
Performs other functions as may be assigned by the supervisors.

7.

Supervises functions of employees in the unit i.e. verification/examination

of statement of daily collection and monthly report of accountable forms;
Prepares training design for and conduct of employees development and
training program, particularly on specialized programs affecting local treasury
operations in coordination with higher authorities relative to manpower
development and training;
Prepares monthly activities and agenda for employees dialogue and
conferences in line with the office objectives;
Conducts spot audit/examination/verification of cash and accounts of all
accountable officers;
Oversees and monitors the duties and functions that may be assigned by the
supervisor to casual/contractual complementary staff of the division;
Assists the City Treasurer in the conduct of semestral performance evaluation
of the division staff and submission of reports thereof; and
Performs other functions as may be assigned by the supervisor.

FISCAL EXAMINATION SECTION

FISCAL EXAMINER III (1)
SG 18
1.
2.
3.
4.
5.
6.
7.
8.
9.

Determines business establishments in the city for examination;

Prepares schedule of examination and send letters of authority to business
establishments;
Examines books of accounts and other pertinent records as required;
Reviews fields audits results and reassess tax due;
Computes initial assessment of tax deficiency, if any;
In case of tax deficiency, send demand letter for collection/settlement of tax
deficiency;
Issues Certificate of Examination;
Maintains updated inventory of business establishments; and
Performs other functions as may be assigned by the supervisor.

FISCAL EXAMINER II (2)

SG 15
TREASURY OPERATION & REVIEW DIVISION
LOCAL TREASURY OPERATIONS OFFICER IV (1)
SG 22

1.
2.
3.

Examines books of accounts & other pertinent records, as required of the

business establishments within the city;
Reviews field audit results and re-assess tax due, if any;
Computes initial assessment of tax deficiency, if any, and send demand letter
for tax collection;
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4.
5.
6.

Make follow-ups for settlement/collection of tax deficiency;

Issues Certificate of Examination; and
Performs other functions as may be assigned by the supervisor.

3.
4.

Assists in the preparation of monthly activities and agenda for employee

dialogues and conferences in line with the office objectives;
Assists the Local Treasury Operation Officers III in the preparation of
weekly/monthly/yearly reports for submission to the proper concerned
offices;
Prepares monthly reports on the existing systems and procedures as
approved by the proper authorities; and
Performs other functions as may be assigned by the supervisor.

REVENUE OPERATION & INSPECTION SECTION

5.

LOCAL TREASURY OPERATIONS OFFICER III (1)

SG 18

6.

1.

LOCAL TREASURY OPERATIONS ASSISTANT (3)

SG 8

Assists in the review and supervision of existing systems &

recommends/install new procedures as approved by the proper
authority;
2. Assists in the conduct of spot audit & examination of cash count & other
accounts of accountable officers;
3. Assists in the conduct of daily cash count of collections & disbursement
and submit report thereof;
4. Assists in the fact-finding investigation of erring treasury personnel;
5. Assists in supervising & participates in the examination of un-issued and
issued accountable forms to different accountable officers;
6. Assists in supervising; the conduct of examination/verification of daily
statements of collections & deposits made by Cash Receipts Division &
its reconciliation of bank accounts;
7. Conducts internal audit of all financial transactions & submits report
thereon when necessary;
8. Undertakes the preparation of cash flow statements of foreign assisted
projects/local projects & projects undertaken by the city;
9. Participates in the analysis of proposed expenditures to determine the
financial capability of the city & viability of the project;
10. Assists the Head of Division in the preparation of annual plans &
programs/adjustments to conform to the approved budget; and
11. Performs other functions as may be assigned by the supervisor.

1.
2.
3.
4.
5.
6.

BOOKKEEPER I (1)
SG 8
1.
2.
3.
4.
5.

LOCAL TREASURY OPERATIONS OFFICER II (2)

SG 15
1.
2.

Renders technical/clerical assistance in the preparation of annual plans

and programs of the office for any budget year and the necessary
adjustments/revisions thereon based on approved budgets;
Assists in verification of statements of collections and deposits made by
Cash Receipt Division;

Assists in the conduct of; spot audit and examines cash and accounts of all
accountable officers;
Assists in the verification and audit unused and issued accountable forms to
various accountable officers;
Assists in the examination/verification of daily statements of collections and
deposits made by the Cash Division;
Assists in the preparation of cash flow statement of foreign assisted
projects/local projects and projects undertaken by the city;
Assists in the preparation of monthly reports on the existing system and
procedures as approved by the proper authorities; and
Performs other functions as may be assigned by the supervisor.

Maintains records of all the business establishment of the city;

Maintains records of all cash collection and obligation incurred by the city;
Undertakes the records management function the office for an orderly and
systematic maintenance and safekeeping of records;
Undertakes the compilation of circulars and administrative issuance and is
responsible for the custody and safekeeping; and
Performs other functions as may be assigned by the supervisors.

CASH DIVISION
CASHIER IV (1)
SG - 22
1.

Directs, supervises, and controls employees of the division in the handling of

collections received from the accountable officers, cash, checks and notes
received as payment of city revenue and deposit the same to authorized
bank depository;
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2.

3.

4.
5.
6.
7.

Supervises the withdrawals from current deposit to maintain cash

possession for payment of salaries/wages, vouchers of legitimate claims;
and other obligations and maintains general cash book which reflect full
and accurate account of money received and disbursed;
Supervises the preparation of cash disbursement report, report of check
issued, report of daily collection and deposit and other liquidation paper
for submission to the accounting department together with all the
supporting documents;
Prepares communication and other report relative to the function of the
cash division and perform other duties that maybe assigned;
Oversees and monitors the duties and functions that may be assigned
by the supervisor to casual/contractual complementary staff of the
division;
Assists the City Treasurer in the conduct of semestral performance
evaluation of the division staff and submission of reports thereof; and
Performs other functions as may be assigned by the supervisors.

5.
6.
7.

Prepares daily statement of collections;

Liquidates and remits all collections to the chief of collection; and
Performs other functions as may be assigned by the supervisor.

CASH DISBURSEMENT SECTION

CASHIER III (1)
SG 18
1.
2.
3.
4.
5.

Assists the Cashier in the preparation of checks for payment of various claims
and obligations;
Controls and monitors the withdrawal from the current deposit to maintain
stable cash balances on all bank accounts;
Reviews and reconciles the different bank accounts;
Assists in the preparation of disbursement reports and check issued and
other liquidation papers; and
Performs other functions as may be assigned by the supervisors.

CASH RECEIPT SECTION

LOCAL REVENUE COLLECTION OFFICER III (1)
SG 18

CASHIER I (4)
SG - 10

1.

1.

2.
3.
4.
5.
6.

Receives and liquidates all the collections turned-over by the

accountable/collection officers;
Checks/verifies the accountable forms of the accountable or collecting
officer/s;
Assists in the supervision of collection of all sort of taxes, fees and
charges accruing to the city;
Assists in the enforcement of various rules and regulations issued on the
provisions of local tax code in the implementation of tax collection;
Assists in the checking and verifications of abstract of receipts and
statements and collections and accountable form for submission to the
Accounting Division; and
Performs other functions as may be assigned by the supervisor.

2.
3.
4.
5.
6.
7.
8.

CASHIER I (2)
SG 10
1.
2.
3.
4.

Maintain cash book- cash in Treasury;

Prepares daily statement of collections and post to cash book;
Prepares abstract of receipts and statement of collection and submits
the same to the chief for verification;
Receives and collects all taxes, fees, charge and all other impositions
accruing to the city government;

Receives/verify and ascertain the correctness of payrolls and vouchers

submitted for payment;
Prepares payment for all valid claims;
Prepares cash advance and withdraw cash from official depository bank for
payment of valid claims and liquidate the same;
Prepares and submits cash disbursement report daily;
Pay in cash or check all valid claims in accordance with approved auditing
and accounting regulations to officials and employees;
Maintains General Cash Book for General Fund and Special Education Fund;
Prepares liquidation report and submit the same to Accounting Department;
and
Performs other functions as may be assigned by the supervisor.

REAL PROPERTY TAX DIVISION

LOCAL TREASURY OPERATIONS OFFICER IV (1)
SG - 22
1.
2.

Supervises the personnel under the Real Property Tax Division and sees to it
that work loads are properly delegated and distributed among subordinates;
Supervises the conduct of periodic tax education information and collection
campaign;
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3.

Supervises and directs the preparation and sending out of tax bills,
notices of delinquencies to taxpayers;
4. Supervises and directs the preparation/updating/submission of periodic
list of taxpayers and furnished copies thereof to others concerned;
5. Ensures proper enforcement of various rules and regulations relative to
the provisions of real property tax code;
6. Analyzes collection trends and expenditures patterns for current
operations;
7. Prepares annual revenue targets and income estimates for certification
of the City Treasurer;
8. Conducts public auction of delinquent properties and apply other civil
remedies pursuant to the provision of P.D. No. 464 as amended;
9. Submits monthly comparative reports to Local Finance Office and
National Finance Office;
10. Oversees and monitors the duties and functions that may be assigned
by the supervisor to casual/contractual complementary staff of the
division;
11. Assists the City Treasurer in the conduct of semestral performance
evaluation of the division staff and submission of reports thereof; and
12. Performs other functions as may be assigned by the supervisors.

6.
7.

Provides data/real property tax collection reports for purposes of determining

collection trends; and
Performs other functions as may be assigned by the supervisors.

LOCAL REVENUE COLLECTION OFFICER I (4)

SG 11
1.
2.
3.
4.
5.
6.

Receives and collect all real property taxes accruing to the City Government;
Prepares daily statement of collection;
Liquidates and remits all collection daily;
Prepares abstract of receipts and statement of collections and submits the
same to the Division Head for verification; and
Answers verbal queries; and
Performs other functions as may be assigned by the supervisors.

BILLING & RECORD MANAGEMENT SECTION

LOCAL TREASURY OPERATIONS OFFICER III (1)
SG 18
1.
2.
3.
4.

Oversees proper enforcement of various rules and regulations issued on the

provision of real property tax codes and RA 7160;
Computes current and tax delinquencies of real property owners;
Computes tax delinquencies of hardcore delinquent taxpayers in preparation
of the demand letters and possible public auction sale of delinquent
properties;
Incorporates revision/cancellation of tax declaration; changes in data/records
of taxpayers/transfer of ownership and other pertinent information in the
individual tax registry card;

TAX COLLECTION & ENFORCEMENT SECTION

5.
LOCAL REVENUE COLLECTION OFFICER III (1)
SG - 18
1.
2.
3.
4.
5.

Assists in the formulation of tax collection plans and strategies;

Supervises the collection of Real Property Tax accruing to the City
Government;
Receives and liquidates all the collections turned-over by the
accountable/collecting officers;
Checks/verifies the accountable forms of the accountable or collecting
officers;
Checks/verifies the abstract of receipts, statements of collections and
accountable forms for daily submission through channel to the
Accounting Department;

6.
7.
8.
9.

Counter-checks computer printout of quarterly statement of accounts or

regular taxpayers against individual tax registry card;
Supervises the posting of payment of real property tax individual tax registry
card;
Submits to the Division Chief proposed budget of the division for her review
and approval;
Signs realty/business tax clearances; and
Performs other functions as may be assigned by the supervisors.

LOCAL TREASURY OPERATIONS OFFICER I (3)

SG 11
1.

Maintains systematic filing of individual tax records of real property tax

owners;
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Revised Organizational Structure, Staffing Pattern, Duties & Functions and Qualification Standards of Tagum City LGU 2005

2.

Incorporates changes in data/records of taxpayers/transfer of ownership

and other pertinent information based on tax declaration;
3. Receives from the City Assessors Office copy of new and revised tax
declaration for enforcement of tax collection;
4. Verifies and checks from the individual tax registry card payments of
realty taxes prior to preparation of tax bills;
5. Receives office correspondence and types tax clearances as requested
by taxpayers;
6. Assists in the computation of real property tax for walk-in taxpayers;
7. Assists in the posting of payment of real property tax payment to
individual tax registry card;
8. Verifies/checks from the individual tax registry cards payment of real
property tax before issuance of RPT Clearance;
9. Prepares letter of demand to delinquent taxpayers; and
10. Performs other functions as may be assigned by the supervisors.

8.

Prepares annual revenue targets and income estimates for certification of the
City Treasurer;
9. Submits monthly comparative reports to Local Finance Office and National
Finance Office;
10. Oversees and monitors the duties and functions that may be assigned by the
supervisor to casual/contractual complementary staff of the division;
11. Assists the City Treasurer in the conduct of semestral performance evaluation
of the division staff and submission of reports thereof; and
12. Performs other functions as may be assigned by the supervisors.
TAX COLLECTION & ENFORCEMENT SECTION
LOCAL REVENUE COLLECTION OFFICER III (1)
SG - 18
1.
2.
3.
4.
5.

BUSINESS LICENSE & FEES DIVISION

LOCAL REVENUE COLLECTION OFFICER IV (1)
SG 22
1.
2.
3.
4.
5.
6.
7.

General supervision of personnel under the business and license division

and see to it that workloads are properly delegated and distributed
among subordinates;
Supervises the collection of business taxes of the city;
Supervises the preparation of report of collection;
Supervises and directs the preparation and sending out of tax bills,
notices of delinquencies to taxpayers;
Supervises and directs the preparation/updating/submission of periodic
list of taxpayers and furnished copies thereof to others concerned;
Ensures proper enforcement of various rules and regulations relative to
the provisions of Local Tax code;
Analyzes collections trends and expenditures patterns for current
operations;

Requisitions all the needed accountable forms to be used by the Business

and License Section;
Liquidates all the daily collections from the business and license collectors
and turnover the same to the Cash Division;
Ensures proper enforcement of all local tax regulation on business license;
Submits report of monthly collection of the business and license section and
the consumption report of accountable forms; and
Performs other functions as may be assigned by the supervisors.

LOCAL REVENUE COLLECTION OFFICER I (4)

SG 11
1.
2.
3.
4.
5.
6.

Receives and collect all kinds of business tax, fees

the city;
Prepares daily statement of collection;
Liquidates and remits all collection daily; and
Encodes official receipt to the computer for abstract
Compiles and submit abstract of collection to the
and
Performs other functions as may be assigned by the

and charges imposed by

of collection;
Accounting Department;
supervisors.

BILLING & RECORD MANAGEMENT SECTION

LOCAL TREASURY OPERATIONS OFFICER III (1)
SG 18
1.

Maintains systematic filing of Business Tax and License records of taxpayer;

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2.
3.
4.
5.
6.

Supervises the posting of official receipt in the individual taxpayer

business and license ledger card;
Reviews payments of business tax and license payment;
Assists in answering queries of individual taxpayer;
Takes custody and issuance of all the supplies and materials issued to
the division; and
Performs other functions as may be assigned by the supervisors.

LOCAL TREASURY OPERATIONS OFFICER I (3)

SG 11
1.
2.
3.
4.

Prepares and maintain records of collection of the division;

Posts all official receipt issued in the business tax and license of
individual taxpayers;
Verifies and checks payment of business tax and license payment; and
Performs other functions as may be assigned by the supervisors.

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