Chapter 6: The State of Revenue Generation in Cities - LGRC DILG 10

a mere document. The presence of all the elements indicates a very high capacity level.On the contrary, the existence of only one element implies a very low capacity level.Evidently, 101 of the 110 cities had their respective CRGPs satisfied all the performanceelements (see Figure 6.4).All the 110 cities across thecountry identified all theirpotential sources ofrevenues in their respectiveCRGPs. One city, however,did not include in its CRGPthe estimated or projectedamount that it would begenerating. Having a targetamount for revenuegeneration is crucial whenit comes to the allocation ofsuch potential income to thecompeting expenditures ofa city.Figure 6.4 Performance Elements Present in a Comprehensive RevenueGeneration Plan Met by 110 Cities, PY 2004Number of Cities1101081061041021009896A total of 107 cities hadIdentifies the city officials and/or department personnel responsibletheir listings of strategies orSets the policy directions in local rev enue administrationprograms to undertake inServ es as basis in updating the Rev enue Codeorder to yield the estimatedamount of revenues to becollected based on their respective CRGPs. Six cities, however, did not identify the localofficials or personnel responsible for such strategies. Noticeably, nine cities were notmaking use of their respective CRGPs for purposes of setting fiscal policy directions.Also, the same number of cities were not making their CRGPs as bases in updating theirrespective Local Revenue Codes (LRCs).1101091071041Performance ElementsIdentifies all potential sources of rev enues of the city101 101Includes the amount of rev enues projected or estimatedLists all the strategies or programsSystem for Real Property Tax Assessment and Collection. The efficiency of the systemregarding RPTAC in the cities is crucial. This was because RPT comprise the majority ofthe local income, not just of cities, but of provinces and municipalities as well. TheLGPMS identified the following elements as determinants of an efficient system ofRPTAC: Uses an updated LRC as a guide, which should not be more than three years old; Utilizes the latest RPT maps for property identification; Employs an indexing system that facilitates, at the very least time possible, access torecords of real property owners per barangay according to name, location, status ofproperty, and other relevant information; Provides on-line computer-based information to taxpayers; Operates in a network that is interlinked with the computers in the offices of the cityassessor and the treasurer;STATE OF CITIES OF THE PHILIPPINES 31Administrative Capacities, Productivity and Development Conditions