4.

2 Specific Procedures

4.2.1 For collections made for the Barangay, the BT shall:

a. Upon receipt of cash/check payment, issue an OR to acknowledge the amount

received. The OR shall be issued strictly in numerical sequence and it shall be prepared
in three copies to be distributed as follows:

Original - Payee
Duplicate copy - Attached to the RCD for submission
to the C/M Accountant; then forwarded to the Auditor
Triplicate copy - BT file

b. At the end of the day, deposit the collections by preparing three copies of deposit
slips for bank's validation.

Original - to Bank
Duplicate copy - to be attached to the RCD for submission
to the C/M Accountant; then forwarded to the Auditor
Triplicate copy - BT file

c. Prepare the RCD to summarize daily transactions of the BT.

d. Record daily in the cashbook the total collections and deposits made during the day
based on RCD.

e. Forward two copies of the RCD to the C/M Accountant, together with the supporting
ORs and validated DS every end of the week for recording in the JCT.

4.2.2 For collections received by the BT as deputized collector of the C/M Treasurer, the
BT shall:

a. Upon receipt of cash/check, issue OR provided by the C/M Treasurer, to

acknowledge the amount received.

b. Fill up the OR in triplicate copies to be distributed as follows:

Original - Payor
Duplicate copy - Attached to original RCD and submitted to the C/M Treasurer upon
remittance
Triplicate copy - Attached to duplicate copy of RCD for
BT file

c. Prepare three copies of RCD based on the duplicate ORs.