BCLTE MOCK EXAM WITH ACTUAL TEST QUESTIONS AND ANSWERS 2026-27 JUST RELEASED VERSION

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BCLTE MOCK EXAM WITH ACTUAL TEST QUESTIONS
AND ANSWERS 2026-27 JUST RELEASED VERSION




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
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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
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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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