SC CIRCULAR NO. 22-94, April 08, 1994

SC CIRCULAR NO. 22-94, April 08, 1994

Circulars April 8, 1994
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OFFICE OF THE COURT ADMINISTRATOR

TO :
ALL CLERKS OF COURTS OF THE REGIONAL TRIAL COURTS,
SHARI’ A DISTRICT COURTS, METROPOLITAN TRIAL COURTS, MUNICIPAL TRIAL
COURTS, MUNICIPAL CIRCUIT TRAIL 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 procedures and for proper accounting and control of collections, this
Office prescribes the following guidelines:

  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 filling-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, much more 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
    receipt/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 and then file an application for relief,
    if the circumstances1 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.

April 8, 1994.

   
(SGD.) ERNANI CRUZ PANO
   
Court Administrator

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