Annex 5

REGISTER OF CASH RECEIPTS, DEPOSITS AND OTHER RELATED FINANCIAL TRANSACTIONS

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

Totals for the

quarter
Totals/Balance
carried forward
Prepared and Certified Correct by:

1
 ___________________________ ____________
Signature over Printed Name Date
SK Treasurer

2
 Annex 5

REGISTER OF CASH RECEIPTS, DEPOSITS AND OTHER RELATED

FINANCIAL TRANSACTIONS (RCRD)

INSTRUCTIONS

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 VDS
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. Refund of Cash Advances – amount received from an accountable SK Official representing unexpended portion of
cash advance granted
15. Others – amount of other adjustments involving cash on hand
16. Totals/Balance brought forward – refer to the total amount/balance pulled forward from previous sheet to the current
sheet
17. Totals for the quarter – refer to the total amount of transactions for the quarter
18. Totals/Balance carried forward – refer to the total amount/balance at the end of a sheet that is forwarded at the
beginning of the next sheet

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. Every sheet shall be certified correct by the SK Treasurer and the date of signing shall be indicated.