Treasury

Study Notes

Plain-language notes on local treasury work: where local revenue comes from, how real property and business taxes are computed, and how money is collected, kept and paid out. Each note explains the law in everyday words, works through an example and ends with a 10-question quiz. A new note comes out every Friday at 9 pm.

These are independent study notes written from the law and from years of treasury work. They are not official materials of the Bureau of Local Government Finance (BLGF), the Civil Service Commission or any office, and they do not contain actual exam questions. Always check the law and your local revenue code.

Note 1 comes out Friday, November 13, 9 pm.

Coming next

  1. Sources of local revenue
  2. Real property tax basics
  3. Paying real property tax: quarters, discounts and interest
  4. Business tax and the mayor's permit
  5. Community tax (cedula)
  6. Fees and charges
  7. Collection and deposit
  8. Accountable forms and the RAAF
  9. Disbursements: vouchers, checks and cash advances
  10. Accountability: bonds, cash counts and shortages