BCLTE (Local Treasury Competency) case studies
BCLTE (Local Treasury Competency) · Put your knowledge to work in context.
The Basic Competency on Local Treasury Examination (BCLTE) is a Philippine civil service eligibility examination administered by the Civil Service Commission for applicants to local treasury positions, most notably Local Treasury Operations Officer roles in municipal, city, and provincial governments. It tests whether a candidate understands how local government money moves - from the moment a taxpayer pays, through custody in the municipal or city treasury, to deposit, remittance, disbursement, reporting, and audit. The BCLTE (Local Treasury Competency) case studies are 5 cases and about 3,280 words.
1Cash Programming When the NTA Is Delayed and Funds Are Earmarked
In the Municipality of San Isidro, the treasurer is preparing the April–June cash program. On March 31 the consolidated cash balance is ₱18.6 million, but ₱4.2 million is the unexpended 20% Development Fund with ongoing project obligations and ₱2.8 million is a trust fund held for a barangay water project.
717 words, about 4 min2Late Collection, Long Weekend, and a Split Deposit at a Satellite Office
In the City of Malinao, revenue collector Ms. Reyes is assigned to a satellite office.
675 words, about 3 min3Stale Check, Lost Payee Check, and an Unrecorded ADA Debit
In the Municipality of Bagong Silang, the treasurer is reviewing the June 30 bank reconciliation. 004512, issued on October 2 of the prior year for ₱870,000 to a contractor, is still listed as outstanding.
634 words, about 3 min4Flood-Damaged Records, Missing Accountable Forms, and a Premature Certification
Typhoon Maring flooded the municipal treasurer's office in the Municipality of Luntiang Burol. The water reached one meter, damaging about 40 boxes of paid disbursement vouchers for the prior two years, two boxes of unused official receipts, three checkbooks, and the official cashbook.
613 words, about 3 min5Incompatible Duties, a Missing Receiving Report, and a Supplier Gift
In the Municipality of Mabini, the treasurer supervises a staff of six. Internal audit finds that Ms.
641 words, about 3 min