Professional Documents
Culture Documents
(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.
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.
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 Bank’s 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:
The last sheet of the Register shall be certified by the Collecting Officer after the totals
as follows:
“CERTIFICATION
Original – Cash Unit/Collecting Officer's File, together with the triplicate copy of
the ORs and validated DSs
Copy 2 – COA Auditor thru the Accounting Division/Unit of
Central/Regional/Division Office concerned, together with the duplicate
copy of the ORs and validated DSs
Copy 3 – Accounting Division/Unit of Central/Regional/Division Office
concerned to be attached to the copy of the JEV
Copy 4 – Budget Division/Unit of Central/Regional/Division Office concerned