LRM

PACR of the Real Property Tax Administration (RPTA) component (8/84-8/91) of the Local Resources Management project in the Philippines. The report includes summaries of a 4/89 assessment and a 7/90 external impact evaluation. Although RPTA was authorized in 8/84, implementation did not begin until mid-1988 due to serious disagreements between USAID and the Philippine Department of Finance (DOF), and when it did, it concentrated solely on Region VI. By the time of the 4/89 assessment, the project covered 56 local government units (LGUs) in Region VI, and the assessment found sufficient reason to extend the PACD, as well as to expand implementation into Region V. At project end, the RPTA system for tax mapping, records conversion and management, and tax collection had been installed in all 130 LGUs in Region VI and 55 of 115 LGUs in Region V. For the most part, a decentralized management structure from the regions to the LGU level proved an effective implementation mechanism, as indicated by the fact that the various approaches taken by the provinces in the absence of detailed guidelines have produced equally successful results. Provincial and city officials now have an adequate

Source: DEC abstract, PD-ABF-369 (1992). This is the source's own text, not a cited summary of the documents.