CIRCULAR
NO. 22-94
TO: ALL CLERKS
OF COURTS OF THE REGIONAL TRIAL COURTS, SHARI’A DISTRICT COURTS,
METROPOLITAN
TRIAL COURTS, MUNICIPAL TRIAL COURTS IN CITIES, MUNICIPAL TRIAL COURTS,
MUNICIPAL CIRCUIT TRIAL COURTS AND SHARI’A CIRCUIT COURTS
SUBJECT:
GUIDELINES IN THE PROPER HANDLING AND USE OF OFFICIAL RECEIPTS.
To achieve uniformity
and consistency in the observance of audit proceedings and for the
proper
accounting and control of collection, this Office prescribes the
following
guidelines:chanroblesvirtuallawlibrary
1. The
official
receipts issued by the Supreme Court to all lower courts shall be used
only for collections that will accrue to the National Government;
2. In issuing
official
receipts, one must consume one (1) booklet at a time and must use a
separate
booklet for each fund account, that is, separate booklet for Judiciary
Development Fund, Fiduciary Fund, Sheriff Trust Fund, Clerk of Court
General
Fund, etc.;
3. Official
Receipts
shall be issued in strict numerical sequence;
4. In
filing-up the
receipts, the original copy will have to be written in hard indelible
pencil
or ballpen and the duplicate and triplicate copies will be carbon
reproductions
in all respects of whatever may have been written on the original.
However,
carbon paper must not be over-used to the extent that what is written
on
the duplicate, mush on the triplicate, cannot be read;
5. Preparation
of official
receipts may be entrusted to subordinates but the official receipts
issued
must be signed by the Clerk of Court/Accountable Officer;
6. In cases
wherein
cancellation of official receipts becomes inevitable, the Clerk of
Court
or the duly authorized representative, must present to the
Provincial/City/Municipal
Auditor the spoiled and cancelled receipts for inspection. Under no
circumstances
shall destruction of accountable forms be allowed;
7. In cases of
loss
of official receipts, the Clerk of Court or the duly authorized
representative
must immediately report the incident to the Provincial/City/Municipal
Auditor
an then file an application for relief, if the circumstances warrants;
8. Official
Receipts
issued must be properly recorded in their respective book of accounts
for
accounting and control purposes;
9. Official
Receipts
must be kept in safe custody. The Clerk of Court, as the person
directly
responsible for all court collections, must take all reasonable steps
to
minimize the risk of losses, defalcations and other types of
irregularities.For strict
compliance.
This Circular shall
take effect immediately.cralaw:red
April 8, 1994.
[Sgd.]
ERNANI
CRUZ PAÑOCourt
Administrator
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