REGISTER OF CASH RECEIPTS, DEPOSITS AND OTHER RELATED FINANCIAL TRANSACTIONS

As of the Quarter ending _______________

SK of Barangay: City/Municipality:
SK Treasurer: Province:
Fund: Sheet No.:
Cash on Hand BREAKDOWN OF RECEIPTS/DIRECT DEPOSIT
Grants and Donations in Refund of
Direct Subsidy Cash (Additional
Date Reference Name of Payor Others Cash
Particulars Receipt Deposit Balance Deposit from Without receipt
With Specific accounts)
Advances
Barangay Specific
Purpose
Purpose
Totals/Balance
carried forward

Totals for the quarter

Totals/Balance
brought forward
Prepared and Certified Correct by:

___________________________ ____________
Signature over Printed Name Date
SK Treasurer

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REGISTER OF CASH RECEIPTS, DEPOSITS AND OTHER RELATED
FINANCIAL TRANSACTIONS
(RCRD)

INSTRUCTIONS
A. The RCRD shall be maintained by the SK Treasurer to record daily
receipts/collections and deposits and monitor the balance of Cash on Hand under
his/her accountability. It shall also be used to monitor any adjustments affecting Cash
on Hand and to account for the refund of cash advances which shall be presented in the
Notes to Financial Statements. It shall be accomplished as follows:
1. SK of Barangay – name of the Barangay SK
2. SK Treasurer – name of the SK Treasurer
3. City/Municipality – the city/municipality of the barangay
4. Province – the province of the barangay
5. Fund – name of fund such as General Fund or any other authorized fund
6. Sheet No. – shall be numbered as follows:
0000 – 000
Serial number (one series for each year)
Year
7. Date – date of source document/transaction
8. Reference – serial number of the ORs issued including the cancelled ones listed in
numerical sequence for the receipts/collections in cash or check; Validated Deposit
Slips (VDS) for deposits of receipts/collections covered by OR; and VDS/credit
memos for direct deposits to SK’s bank account.
9. Name of Payor – name of individual/entity making the payment
10. Particulars – nature and details of the transactions
11. Cash on Hand
a. Receipt – amount of collections per OR
b. Deposit – amount of deposit with Government-Owned Bank (GOB)/Authorized
Government Depository Bank (AGDB) per validated DS
c. Balance – balance of undeposited collection
12. Direct Deposit – amount deposited directly to the GOB/AGDB account of the SK
13. Breakdown of Receipts/Direct Deposit:
- Subsidy from Barangay – amount received equivalent to ten percent share
from the General Fund of the Barangay
- Grants and Donations in Cash – grants and donations in cash received from
individuals, private sector or international institutions with or without
,
restrictions or conditions.
Note: Additional receipt accounts may be assigned in the blank columns under
Breakdown of Receipts/Direct Deposit and additional columns may be added as
needed.
14. Others – amount of other adjustments involving cash.
15. Refund of Cash Advances – amount received from an accountable SK Official
representing unspent portion of cash advance granted.
B. A new sheet shall be used at the beginning of each quarter.
C. At the end of year, the balance of the Cash on Hand are carried forward to the
succeeding year except the totals under the column “Breakdown of Receipts/Direct
Deposit”.
D. At the end of the quarter, the sheet shall be certified correct by the SK Treasurer and
the date of signing shall be indicated.

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