The tandem that could never be apart, the heart of the Municipal Development Programs are the Offices of the Municipal Treasury and the Municipal Assessor.

It is the role of the Assessor’s Office to ensure all laws and policies governing the appraisal and assessment of real properties for taxation purposes and to conduct frequent physical survey to verify and determine whether all real properties within the municipality are being listed in the assessment roll.

Likewise, the personnel of the office of the Municipal Treasurer worked hard to collect taxes such as real property taxes and business tax and other source of income due the Municipality.

A.) 5 Year Real Property Tax Performance 
CY 2010 – 2014  (Gross Collection)

fimup2 finup


On the 5 year tax collection, the average yearly collection is noticeably pegged at P 2,419,555.09.

Computerization program of Real Property for Taxation, linking the Office of the Assessor to the Treasurer is implemented to intensify and increase RPT Collections.

The Treasury personnel was conferred with the Certificate of Award for Real Property Tax Collection and adjudged as Third Top Performing Municipality under the Non Industrial Category by the Provincial Government of Misamis Oriental.

Finance Dep’t. Puts Up Online LGU Scorecard

The finance department has rolled out an online scorecard assessing local government units (LGUs) fiscal performance in a bid to promote greater accountability among these entities.

In a statement, the department posted on April 10, 2014  that the Bureau of Local Government Finance (BLGF) – its attached agency is tasked to keep watch over LGU’s revenue operations – has launched the LGU Fiscal Sustainability Scorecard, published online via Web site called Iskor ng yong Bayan at

The LGU Fiscal Sustainability Scorecard aims to establish a regular fiscal performance assessment of LGUs. These scorecards are made publicly available so local treasurers and assessors are also accountable to the public. The initiative was developed by the BLGF and the Finance Department’s Fiscal Intelligence Unit.

In creating the scoreboard, the government will:

  1. Use official quarterly and year – end reports submitted by all local treasurers and assessors to the BLGF.
  2. The assessment of LGU’s performance will take into account key results areas of local revenue generation capacity, local collection growth, expenditure management, updating of Schedule of Market Values, and reportorial compliance of treasurers and assessors with the DOF and BLGF.

This is in line with DOF’s mandate to supervise and monitor the revenue operations of LGU’s. The LGU Fiscal Sustainability Scorecard aims to institutionalize the regular publication of fiscal indicators and the performance review of LGUs in the spirit of accountability and good local financial housekeeping.

With the project still yet to fully take off, the Web site currently contains only a preliminary performance review for 80 provinces and 121 cities covering the years 2009 to 2012. The LGU scorecard is one of several reform initiatives that the finance department is pushing to improve fiscal management among local governments.


On Public Financial Management System

In  2012, the Department of Budget and Management requires each  Local Government Unit to evaluate the performance of the Public Financial Management which is a system of rules, procedures and practices for government to manage public finances from budgeting, accounting, Auditing,  Cash Management, Management of Public Debt, Revenue Generation and Public Reporting on Public Sector Financial Operations. A self-assessment instrument which is the Public Financial Management Assessment Tool is designed to help institutionalize governance reforms and enabling LGUs to assess and improve its PFM System as well as generate information that will serve as basis for the PFM Improvement Plan. It also serves as mechanism to determine which areas need improvement.

There are seven (7) key elements of the PFM System where the performance of the LGU is measured using the indicators related to every dimension of a good PFM System as follows;

  1. Policy- based Budgeting                                                                  5. Accounting, Recording and Reporting
  2. Comprehensiveness & Transparency                                           6. Internal and External Audit
  3. Credibility of the Budget                                                                 7. Citizens’ Participation
  4. Predictability and Control in Budget Execution

Based from the result of the evaluation and assessment of the PFM Performance, the PFM Team prepared the PFM Improvement Plan and adopt policy and reform measures to improve its PFM particularly through the development and implementation of the PFMIP. From year 2013 and years thereafter, the representative from the Department of Budget and Management will evaluate the LGU performance on PFM System based from its PFMIP.