CASH RECEIPTS REGISTER

(CRReg)
INSTRUCTIONS
A. The CRReg shall be used by field offices without complete set of books to record the cash
collections and deposits in the books of their mother unit (central/regional/division office).
B. The Collecting Officer/Cashier shall maintain this Register to monitor the cash collections
and deposits and to summarize the breakdown of receipts/income received as of specific date.
C. This shall be accomplished as follows:
1. Entity Name name of the agency/entity
2. Sub-Office/District/Division name of the FO/OU which maybe a sub-office, district,
etc.
3. Municipality/City/Province Municipality/City/Province where the FO/OU is located
4. Name of Collecting Officer/Cashier duly designated Collecting Officer/Cashier
5. Fund Cluster the fund cluster name/code in accordance with UACS
6. Sheet No. sheet/page number of the register
7. Date date covered by the register
8. OR/DS-Date date of the ORs and Deposit Slips (DSs).
9. OR/DS-No. serial number of the ORs and DSs issued including the cancelled ones
listed in correct numerical sequence
10. Payor name of the person/agency/entity from whom the amount was received.
11. Cash Collecting Officers(10101010):
Receipts amount received/collected based on the ORs
Deposits-National Treasury or AGDB amount deposited/remitted based on the DS
Balance the difference between the receipts and deposits
Breakdown of Receipts such as:
- Permit Fees amount received for the issuance of permit
- Registration Fees amount received for registration of assets, individuals and
associations.
- Clearance and Certification Fees amount received for the issuance of clearances
or certifications
- Fines and Penalties-Service Income amount received for the processing of
documents for fines and penalties charged to service income.
- Blank Columns for other types of receipts not indicated in the other columns
Others shall be accomplished as follows:
- Account Description account title used in accordance with the UACS
- UACS Object Code object code used in accordance with the UACS
- Amount amount of other receipts
D. The total of the Receipts columns must always equal to the sum of all the totals of the
Breakdown of Receipts columns. The Others columns shall be used for refunds of
overpayment of expenses and other collections which cannot be conveniently classified under
the previously enumerated columns
E. A new sheet shall be used at the beginning of each month. Each sheet shall be totaled and the
totals carried forward to the next sheet. The succeeding sheet shall start with the totals
brought forward.
F. At the end of the month, this Register shall be totaled, balanced and ruled on the line
immediately after the last entry.
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G. In case there are dishonored checks, the Cash/Treasury Unit or Collecting Officer shall
retrieves RCD/CRRec on file and records the dishonored checks with the notation:
To take up Banks Debit Memo No. ___ dated ____ covering Check No. ___ for P
____________ acknowledged under OR No. _____ dated _______.

H. Certification:

Every sheet, except the last sheet, of the Register shall be certified by the Collecting
Officer/Cashier as follows:
CERTIFIED CORRECT:
(Signature over Printed Name)
Collecting Officer/Cashier
____________________
Date

The last sheet of the Register shall be certified by the Collecting Officer after the totals
as follows:
CERTIFICATION
I hereby certify on my official oath that the above is a true statement of
all collections received by me during the period stated above for which Official
Receipt Nos. ____________ to ___________ inclusive, were actually issued by me
in the amounts shown thereon. I also certify that I have not received money from
whatever source without having issued the necessary Official Receipt in
acknowledgement thereof. Collections received by sub-collectors are recorded
above in lump-sum opposite their respective collection report numbers.
Name and Signature of the Collecting Officer
Official Designation

I.

Date

This Register shall be prepared in four (4) copies to be distributed as follows:

Original

Copy 2

Copy 3

Copy 4

Cash Unit/Collecting Officer's File, together with the triplicate copy of

the ORs and validated DSs
COA
Auditor
thru
the
Accounting
Division/Unit
of
Central/Regional/Division Office concerned, together with the duplicate
copy of the ORs and validated DSs
Accounting Division/Unit of Central/Regional/Division Office
concerned to be attached to the copy of the JEV
Budget Division/Unit of Central/Regional/Division Office concerned

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