ORIENTATION

SEMINAR FOR
NEWLY APPOINTED
CLERKS OF COURTS
 FINANCIAL
ACCOUNTABILITIES and
other
MONETARY CONCERNS of
a CLERK of COURT
FUNCTIONS, DUTIES AND RESPONSIBILITIES OF
THE CLERK OF COURT
 Administrative officer of the court under the supervision of the
Executive/Presiding Judge
 With control and supervision over the personnel, all properties and
supplies of the office
 Acts on applications for leave, signs daily time records of the staff
 Determines docket fees, collection and remittance of legal fees
 Assists in the raffle of cases
 Issue clearances
 Acts as ex-officio sheriff and as ex-officio notary public
 Represents the court in administrative dealings with the local
government units
 Performs and discharges related duties as may be assigned by the
Executive/Presiding Judge
 Payment of Bond Premium
 Every officer of any government agency
whose duties permit or require the possession
or custody of government funds or property
shall be accountable therefore and for the
safekeeping thereof in conformity with law.
Every accountable officer shall be properly
bonded in accordance with law. (Section 101,
Presidential Decree (PD) No. 1445)
 Basic requirements for the posting
of bonds
 General Form No. 57-A (Request for Bonding)
and Form No. 58-A (Application for Bond) with
appropriate pictures in duplicate copies
 Sworn Statement of Assets and Liabilities as of
December 31 or the succeeding year
 if newly appointed or designated, certified true copy
of the appointment or designation and copy of oath of
office
 Maximum Cash Accountability for the last six (6)
months

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 Approved bond shall non-transferable and
personal to the accountable officer and
shall remain valid for one (1) year from
the time of payment and receipt of the
bond premium. The fidelity bond shall be
subject to renewal yearly before the
expiration of the present bond coverage
while the accountable public officer is
holding such position for which he was
bonded. (Section 4.10, Treasury Circular
No. 02-2009)
Procedure in the filing and payment of Court
Fees in the Office of the Clerk of Court
• filing of the case with the OCC
• assessment of the legal fees based on the nature
of the case (Rule 141, Adm. Circular No. 35-
2004)
• issuance of the assessment form showing the
breakdown of the fees to be paid
• payment to the cashier
• acceptance of payment and issuance of OR
• presentation of OR to the Clerk of Court
• assignment of docket number and inclusion in
the raffle of cases
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 Proper handling and custody of
government funds
 No payment of any nature shall be received by a
collecting officer without immediately issuing an official
receipt in acknowledgment thereof (Section 68 (1), PD
1445).
Pre-numbered ORs shall be issued in strict numerical
sequence. (Sec. 73, GAAM, Volume 1)
At no instance shall temporary receipts be issued to
acknowledge the receipt of public funds. (Sec. 72,
GAAM, Volume 1)
Only accountable officers shall issued Official Receipts.
Maintain separate booklets of Official Receipts for
each fund account, to be used in its numerical sequence
and assure the clear and correct entry in each copies
thereof (Circular No. 22-94)

Maintenance and regular updating of Cash Receipt

Register (CRR)/ Cashbook (Section 39, Chapter 5,
Government Accounting Manual [GAM]), to record
collections and deposits.

Conduct of daily reconciliation of the cash on hand

and the transactions recorded in the CRR/ Cashbook

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 Main contents of the CRR/ Cashbook
 date, official receipt number, amount
received or collected, amount remitted or
deposit, remaining balance
 CRR/ Cashbook shall be maintained on a per
fund basis
 Maintenance of own CRR/ Cashbook;
discontinue use of previous accountable
officer’s CRR/ Cashbook

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Manner of Payment of Docket Fees
 Cash
 Manager’s check/ Cashier’s check provided
that separate check shall be payable to each
fund; Personal or corporate checks may be
accepted as payment of filing fees provided
that the amount does not exceed Fifty
Thousand Pesos (P50,000.00) [OCA Circular
No. 36-2018 and Court En Banc Resolution
dated January 10, 2018, AM No. 17-12-09-SC]

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 Payments for Mediation Fund (MF), Legal
Research Fund (LRF), Sheriff’s Trust Fund (STF),
and other fees not accruing to the JDF and SAJF,
only CASH payments will be accepted (SC En
Banc Resolution dated April 17, 2007 in AM No.
04-02-04-SC, as amended)
 PMOs are not acceptable as a mode of payment of
filing fees (Resolution of the Court En Banc dated
September 02, 2014, A.M. No. 14-08-94-MeTC;
OCA Circular No. 36-2018)
 GOCC can use their company checks
 Payment of Fees, whether or not
Jurisdictional
Payment of docket fees are mandatory.
However, this does not mean that when the
docket fee is not paid, the Court has no other
recourse than to dismiss the case. Dismissal is an
option but this should not be resorted to when
there are circumstances demanding the relaxation
of the rule (Pulido vs. CA, July 2007)
 If docket fees are not paid, the action
of the court should either:
a) dismiss the complaint without
prejudice
b) allow the parties to pay the
docket fees within a reasonable
time before the lapse of the
prescriptive period
 Assessment and Collection of Fees
JUDICIAL in nature
(OCA Circular No. 42-2005)
 Questions relating to the assessment and
collection of docket fees are JUDICIAL in
nature and should be determined by the regular
courts and not through administrative
proceedings, the question shall be resolved by
the Judge concerned within a reasonable time
 Decision or Resolution of the Judge on the
matter is appealable by Certiorari
 Timely Deposits of Collections
(Section 111, GAAM, Circular No. 50-95,
Administrative Circular No. 35-2004)
 Collecting officers shall deposit the
collections with the nearest authorized
depository bank
 P500.00 or more, deposits must be done
daily or within twenty four (24) hours
 Lump sum or one time deposit is not
allowed except for justifiable reasons
 Initial or opening deposits and maintaining
balance of the Regular Savings Account for
FIDUCIARY FUND and SHERIFF TRUST
FUND account was reduced from P10,000.00
to P1,000.00 (OCA Circular No. 99-2014)
 Certification fee on bank balances is waived
 Fees are waived on request for snapshots and
re-printing of bank statements
 Different accounts maintained
by the Court
 JDF – LBP SA # 0591-0116-34
 SAJ – LBP SA # 0591-1774-28
 FF and STF – local savings account in the name of
the court with the Executive/Presiding Judge and
the COC as the authorized signatories
 Mediation Fund – LBP SA # 3472-1000-08
 General Fund – LBP SA # 3402-2745-13
 VCF for the DOJ, LRF for UP and CF for the
LRA
 Resolution of the Court dated January
19, 2016 (A.M. No. 16-01-03-SC)
 Court’s APPROVAL on the MOA
between the LBP and the Supreme Court
 Use of the Sub Clearing Account, the
Clearing Account per region and the
Mother Account of the JDF and SAJ
accounts
 Determination of court collections by
region
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Resolution of the Court dated September
10, 2019 (A.M. No. 04-2-04-SC)
 Court’s APPROVAL of the Revised Interim
Guidelines in the Direct Bank Payment of
Legal Fees

 Authorized that the proposed roll-out sites in

the National Capital Region to utilize the
direct bank payment program instead of the
on-line collection facility previously directed
by the court.
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 Manner of Payment and Disposition of Legal
Fees and other collections in the Lower Courts
Amidst the Covid-19 Pandemic
(OCA Circular No. 164-2020)

 Enroll in the “weAccess” facility of LBP FF and STF

accounts
 Payment/deposit of assessed legal fees to the FF
account
 Issuance of OR after payment is verified
 Issuance of Court Order by the concerned
Executive/Presiding Judge to withdraw
collections temporarily deposited to the FF
account, every 15th and before the last working
day of the month
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 Period to submit Monthly
Financial Reports
(Circular No. 50-95, Adm. Circular No. 4-99, Adm. Circular No.
35-2004, OCA Circular No. 113-2004)
 monthly financial reports on collections,
deposits and withdrawals for the JDF, SAJF, FF,
and STF must be submitted to the Accounting
Division, Financial Management Office, OCA,
within ten (10) days after the end of each
month; reports are required to be submitted even
in the absence of financial transactions for the
month
 Submission of QUARTERLY
REPORTS
1. Quarterly financial reports on General
Fund (OCA Circular No. 23-2009)
2. Report of Unwithdrawn Fiduciary Fund
and Sheriffs Trust fund
Mandatory Submission of the Financial
Reports via private couriers
(OCA Circular No. 235-2018)
 for expediency in the submission of
financial reports; send through
PRIVATE COURIER
 chargeable against the Extraordinary
and Miscellaneous Expense Allowance
of Judges

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 Mediation Fund- Philippine Judicial Academy,
Centennial Building, Supreme Court.
 Victim’s Compensation Fund- Department of
Justice, Padre Faura St., Ermita Manila
 Legal Research Fund- UP Law Center, Diliman,
Quezon City
 Cadastral Fund- Land Registration Authority, East
Avenue, Quezon City
 DDB- The Chief, National Cash Accounting Division,
Bureau of Treasury, Ayuntamiento Building, Corner
Cabildo and Aduana Sts., Intramuros, Manila

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Mandatory Submission of Soft copy of the
Monthly and Quarterly Financial Reports
(OCA Circular No. 61-2017)
 monthly financial reports on FF, STF, JDF, SAJ and
MF, as well as the quarterly reports on GF shall be
submitted to the Fiscal Monitoring Division, CMO,
OCA on or before the 10th day of the following month
or end of the quarter
 Related expenses to be charged against the EME of
the Judge or RATA of the Clerk of Court
 With a sample format

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 Attachments on the Monthly
Financial Reports
 For FF and STF (OCA Circular No. 113-2004)
- duplicate copies of the Official Receipts,
validated copy of the deposit slips or CTC of OR
issued by the treasurer’s office, certified true copy
of the withdrawal slips, copies of court orders and
copies of acknowledgement receipts
 For the JDF and SAJ (OCA Circular No 113-
2004)
- duplicate copies of the Official Receipts and
validated copy of the deposit slips or PMO
 For the General Fund (OCA Circular No. 23-
2009)
- duplicate copy of the Official Receipts
and validated copy of the deposit slips,
quarterly reports are required to be submitted
- every end of the quarter, Clerks of Court
are required to withdraw from the FF account
the interest and forfeited/confiscated amounts,
issued the Official Receipts and remit the same
to the account of the Bureau of Treasury with
the Land Bank of the Philippines
GENERAL FUND account was revived pursuant
to the Resolution of the Court dated January 31,
2006 in Administrative Matter No. 05-3-35-SC,
implemented under OCA Circular No. 23-2009
dated March 03, 2009
 all time deposit and high yield accounts were
directed to be closed
What should be deposited in the General Fund
Account?
 interest from the Fiduciary Fund account,
forfeited and confiscated bonds
 LBP Account No. 3402-2745-13 effective
September 2014
 Resolution of the Court in Adm. Matter No.
05-3-35-SC and 10-8-3-SC dated January
18, 2011
 Distinguishes what deposits in the Fiduciary
Fund account should be remitted to the
National Treasury
 Distinguishes what forfeited deposits should
be remitted to the National Treasury
 Distinguishes what interest should be remitted
to the National Treasury
Remittance of Confiscated and Forfeited
Monies in Drug Cases
( OCA Circular No. 71-2017)
 to be receipted using the General fund
receipts and shall be included in the quarterly
report on the General fund account
 forfeited and confiscated monies shall be
deposited/remitted to the General Fund
account of the Bureau of Treasury
 similarly treated as confiscated and forfeited
bonds
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Collections for the Sheriffs Trust Fund
(Section 10 {l}, Administrative Circular No. 35-2004)
 P1,000.00 to defray the actual expenses
incurred for the service of summons, subpoena
and other court processes
 Statement of Estimated Travel Expenses
(SETE) shall be approved by the court; no
approval of the lump sum amount of
P1,000.00
 If the P1,000.00 is not sufficient based on the
SETE, plaintiff or petitioner shall be required
by the court to make additional deposits
 After service, Statement of Liquidation
shall be submitted for the approval of the
court
 After judgment, any excess from the
amount deposited shall be returned to the
parties
 PAO’s client not exempted (A.M. No. 11-
10-03-0, July 30, 2013)
 Preparation of fare matrix for uniformity
 Guidelines in the Preparation of SETE
(Adm. Circular No. 15-2005, Adm. Circular No. 51-2010)
 Transportation expense shall be the actual fare
at the prevailing rates using the ordinary mode
of transportation
 When private vehicle is used, entitled only to
the equivalent cost of the customary mode of
transportation
 Hiring of vehicle only if the claim is justified in
an affidavit executed by the claimant,
reasonableness thereof duly certified by the
Executive/Presiding Judge
 Meal allowance of P80.00 if out of the official
station for one full day and the travel is within
50 kilometer radius

 If the travel is beyond 50 kilometer radius, rates

in Adm. Circular No. 143-2019 shall apply
 Initial or opening deposits and
maintaining balance of the regular
savings account of STF was reduced from
P10,000.00 to P1,000.00 (OCA Circular
No. 99-2014)
 Primary responsibility performed in the
branch
 Maintenance of petty cash fund

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 OCA Circular No. 263-2018 dated
December 27, 2018
 reminding Judges and clerks of court that service of summons,
subpoenas and other court processes is primarily the duty of
the court’s sheriffs and process servers
 PNP may be requested to serve or assist in the serving of
court processes only in exceptional circumstances when the
life and safety of the court personnel may be at risk
 in civil cases, expenses for the service of court processes are
covered by the collection in the Sheriffs Trust Fund
 in criminal cases, reimbursement of expenses in the service of
court processes may be requested from the Financial
Management Office upon submission of the required
documents pursuant to Administrative Circular Nos. 15-2005
and 51-2010
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 Reimbursement of Travelling
Expenses when making Deposits
(Administrative Circular No. 5-93, Administrative
Circular No. 35-2004, Section 114, GAAM)
 Ordinary and reasonable expenses incurred
in the remittance and deposits of collections
are reimbursable upon submission of the
supporting documents as required by
Administrative Circular No. 15-2005; OCA
Circular No. 140-2010; and Administrative
Circular No. 143-2019
 Documents to be attached:
- voucher, itinerary of travel,
certificate of travel completed,
duplicate copies of machine
validated deposit slips and/or
withdrawal slips
 If done by cashier or cash clerk, with
an authority to travel
 Use of Postal Money Orders
 In the absence of an LBP Branch in the localities, JDF,
SAJ and GF collections shall be remitted through
Postal Money Orders payable to the Chief Accountant,
Supreme Court (Administrative Circular No. 35-2004)
and to the Chief Accountant, Accounting Division,
FMO, OCA (OCA Circular No. 23-2009)
 Validity period of PMO is only three (3) months from
the date of issuance
 PMO can be used to remit collection but not acceptable
as mode of payment of fees
 Cost of PMOs subject to reimbursement
 Erroneous Remittances
 Submit a letter-request to rectify the erroneous
remittances or deposits with an explanation or
reasons for the errors committed
 Attachments
- Certified true copy of the monthly financial
report showing the erroneous remittance
- Certified true copy of the machine
validated deposit slip
-Certified true copy of the court order, if any
 Request for Refund of Fees
 Submit a letter-request attaching therewith
the court order of the Presiding Judge, if
any, the letter of the requesting party, if any,
as well as the certified true copies of the
following:
monthly financial report showing the
remittance
official receipts
machine validated deposit slip
 Request for refund of filing fees shall be
referred to the Chief Justice through the
Office of the Court Administrator. Only the
Chief Justice can authorize the
refund/withdrawal of filing fees deposited
to the SAJ and JDF accounts (Adm. Matter
No. 05-9-256-MeTC, OCA Circular No.
173-2006)
 Common Observations on the
Submission of Monthly Financial
Reports
1. Incomplete attachments
2. Use of incorrect forms
3. Deposit slips are without bank’s validation
4. Failure to comply with the period to submit
the financial reports; monthly or quarterly
5. Failure to submit explanation/comments
despite due notices
6. Non compliance with the period to make
deposits as reflected in the monthly reports
7. Incorrect computations
8. Official Receipts for one fund is used for
another fund
9. Erroneous deposits on different accounts
10. No General Fund report despite withdrawal
of interest as well as forfeited and confiscated
bond; preparation of GF quarterly report

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11. Submission of reports in bulk
12. Unsigned reports by the COC or the EJ/PJ
13. Consolidated monthly report on FF and
STF due to the maintenance of a combo
account
14. Submission of mixed reports and
attachments
15. Wrong addressee of the reports

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 SPECIFIC CONCERNS
1. Proceeds from the Sale of Court Records shall
be deposited to the JDF account
(Administrative Order No. 170-2008)
2. FINES in violation of Municipal Ordinance
shall accrue exclusively to the local
government (OCA Circular No. 10-2002)
3. FINES in payment of penalty imposed on
administrative cases shall be deposited to the
SAJ account; including penalty for non-
compliance with the Judicial Affidavit Rule
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4. Suspended Provisions on the new rates of fees
a) solemnization of marriage (old rate
shall apply)
b) motions for postponement (old rate shall
apply)
c) compulsory counterclaim (no fee)
5. Inclusion/Exclusion of Voters (OCA Circular
No. 35-2007)
- P100.00 [Section 21, h] and P200.00
[Section 10, a] per respondent and not
per petition
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6. Collection of Fees on Extra-Judicial
Foreclosure cases
 should include not only the principal amount
but the interest and surcharges, if any
 Cost of posting of notices is the obligation of
the parties, not chargeable against the
P1,000.00 STF (OCA Circular No. 189-2015)
7. Collection of Mediation Fees
 upon filing of a complaint or an answer with
a mediatable permissive counterclaim
 to be collected regardless of with or
without a mediation center

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8. Collection of Cadastral Funds
 with Schedule of Fees Under LRA Circular No.
11-2002 dated September 10, 2002, circularized
under OCA Circular No. 24-2003 dated March 10,
2003
 remitted to the Land Registration Authority

9. Interest on Fiduciary Fund, confiscated/forfeited

bonds shall accrue to the General Fund to remitted to
the National Treasury (OCA Circular No. 23-2009,
Court En Banc Resolution dated January 18, 2011,
A.M. No. 05-3-35-SC and 10-8-3-SC
 New account of the Bureau of Treasury beginning
September 2014
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10. Fees on Election Contests
 Court En Banc Resolution dated September 02,
2014 in A.M. No. 14-08-94-MeTC
 Section 1, Rule 7 of the Rules of Procedure in
Election contest before the courts involving Elective
Municipal and Barangay Officials (A.M. No. 07-4-
15-SC ) dated May 15, 2007 shall be followed
 The P3,000.00 filing fee shall be allocated to the
SAJ account
 Other assessment of LRF, STF, VCF and Mediation
Fees shall likewise be collected in election contest

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11. Collections of Stenographers Fee
 Section 11, Adm. Circular No. 35-2004
 P20.00 for each page of certified transcript of notes
taken; each page to contain not less than 250 words
(increased rate per OCA Circular No. 08-2019)
 1/3 shall accrue to the JDF and 2/3 to the
stenographer; including the contractual court
stenographers
12. RTC Clerks of Courts are not authorized to collect
compensation for service rendered as commissioners
in ex parte proceedings (Circular No. 50-2001 dated
August 17, 2001)
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13. Collection for the Notarial Register Books
 forthe 2nd level Office of the Clerk of Courts
 cost of the notarial register book is
P1,200.00 and the shipping charge is P50.00
 separate OR to indicate the number of books
sold and the shipping charge; separately
shown
 To be deposited under the account SC-OCA
Notarial Registers with Account No. 3472-
1000-32
 with quarterly financial report

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 DIRECT BANK PAYMENT
Administrative Matter No. 04-2-04-SC, September 25, 2018
 Authorized OCA to pilot test the change
in the mode of payment of legal fees
through the adoption of direct payment or
over the counter payment of legal fees of
the land Bank of the Philippines
 Approved the Interim Guidelines in the
Direct Bank Payment of Legal Fees
 Prelude to other modes such on line
payment
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 OTHER
MONETARY
CONCERN
 IMPLEMENTATION OF THE
AUTOMATED PAYROLL SYSTEM
 Clerks of Courts are accountable to immediately report to
OAS-OCA, copy furnished the FMO and the LBP Branch
where the accounts were opened, the names of judges and
court personnel who have ceased their services in the court
due to, but not limited to, resignation, retirement, death,
transfer, long or unauthorized leave of absence
 Inquiry on bank balances through LBP I-access or the LBP
Phone Banking Facility
 Crediting to ATM accounts not only for salaries and
allowances as well as claims for reimbursable expenses; use
of Authority to Debit Account (ADA) per DBM Circular
implemented by OCA Circular No. 02-2015 dated January
07, 2015
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Prescriptive Period in the Filing of Claims
for Reimbursement of Expenses
( OCA Circular No. 22-2009)
 All claims for reimbursement of expenses
in the performance of official functions
shall be submitted within a period of one
(1) year from the date the expenses were
incurred with the correct and complete
documentary requirements
 Avoid lump sum or one time filing of
claims
 Period for Payment of FINE as
Administrative Penalty
(Resolution dated March 05, 2012 in Adm. Matter No. P-03-1703,
OCA Circular No. 115-2014)
 Prescribing the uniform rule of thirty (30) days
from finality of the decision or final resolution
 Clerks of Courts may receive payment of FINE
to be receipted and deposited in the SAJ
account
 Furnish Legal Office, OCA, copy of the receipt

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 Payment of Representation and
Transportation Allowance (RATA)
 Official who is on leave of absence for one (1) full month
is not entitled to collect or receive RATA (Section 117
GAAM) such as those who are on vacation leave, sick
leave, maternity leave or leave without pay for one full
calendar day
 payment of RATA to an OIC-COC is not allowed if
RATA has already been paid to the COC; overpayment
must first be settled
 Reimbursement should be filed monthly and in no case
more than 3 months
 Reckoning period of RATA payment as OIC (Circular No.
70-2015)
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 SOURCES of ALLOWANCES

1. Granted by the General Appropriations Act

 Mid-year and year-end Bonuses, Clothing
Allowance, Productivity Enhancement Incentive
(Budget Circular)
2. From court collections
 JDF and SAJ (Administrative Order)
3. From the savings generated by the lower
court (Administrative Order)
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COMMON QUALIFICATIONS for
the RECEIPT OF ALLOWANCES.

1. with service requirements; pro rata

2. no incurrence of leave without pay
3. performance base (timely submission of the
IPCR)
4. not administratively adjudge guilty in an
administrative case wherein the penalty is more
than reprimand; preventively suspended
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 Payment of Judicial Incentive Allowance
(JIA) and Additional Expense
Allowance (AEA)
 Only to judges who were given additional
courts
 Not given to judges who were only
designated to hear inhibited cases
(Resolution in Adm. Matter No. 99-1-04-
SC and OCA Circular No. 139-2010)
 Clerks of Courts are required to
CERTIFIED CORRECT the minutes
of the trial when submitted as
documentary requirements in the claim
for JIA and AEA (OCA Circular No.
139-2010)
 Ensure that the minutes clearly
indicates with particularity the judicial
proceedings conducted
Non Compliance with the Requirements of
JIA and AEA,: Request for Exemption
 The letter requesting for exemption on the
requirements for claim of JIA and AEA must
be submitted by the Judge and not by the
Clerk of Court
 Common request for exemptions:

- conduct of session in the official station

at least three (3) times a week
- per day calendar of at least five (5) cases
 Certifications however for the following
should be prepared and submitted by the
Clerk of Court:
1. rendition of session at least three (3)
times a week in the official station
2. dates when the judge conducted
session on a particular court
3. whether the judge rendered full time
service or otherwise in the additional court
 Implementation and Execution of
Administrative Penalties
 Administrative penalties are immediately
executory (OCA IPI No. 95-45-RTJ dated
July 27, 1999, Adm. Matter No. RTJ-00-
1530 dated February 04, 2002)
 Effect on salaries and allowances shall
immediately be implemented despite the
filing of an appeal of a motion for
reconsideration
SUBMISSION of PROCUREMENT PLAN
 for supplies, equipment and repairs
 request for what is only necessary

 reasonable quantity, taking into consideration

other sources
 signed both by the Judge and the Clerk of Court

 duly sign the acknowledgement receipt

 immediate notice for receipt of defective

supplies
 Separate procurement plan chargeable against
the JDF funds

*
 SIGNIFICANT DECISIONS OF THE
COURT
 The function of the Clerk of Court is not merely
ministerial. He should carefully examined the papers
brought to him and exercised prudence before taking
any action (Adm. Matter No. RTJ-06-1999)
 Clerk of Court’s reliance in employees of lower
ranks projects nothing else but gross inefficiency and
incompetence (Adm. Matter No. P-09-2637)
 Personal problems can never be a valid excuse for
using court funds (Adm. Matter No. P-03-1739)
 A Clerk of Court cannot pass blame for the
shortages incurred to his subordinates for it is
incumbent upon the Clerk of Court to ensure that
his subordinates are performing their duties and
responsibilities in accordance with existing
guidelines (Adm. Matter No. P-97-1258)
 Clerks of Courts are judicial officers entrusted to
perform delicate functions with regard to
collection of court funds and expected to
correctly and efficiently implement regulations
(448 PHIL 469)
 Clerks of Courts are mandated to promptly issue
Official Receipts for all monies received by him
(Adm. Matter No. P-10-2818)
 Delayed remittance of court collections
constitute gross neglect of duty (Adm. Matter
No. P-00-1372)
 Encashment of post dated checks of court
personnel from court collections is unacceptable
and manifest dangerous laxity on the style and
supervision of a clerk of court (Adm. Matter No.
P-09-2632)
 Failure to remit court funds upon demand
constitutes prima facie evidence that the public
officer has put such missing funds or property to
personal use (437 PHIL 372)
 Restitution of shortages will not free the
accountable officers from the consequences of his
wrongdoings (Adm. Matter No. 01-2-18-MTC)
 Accountable officers maybe convicted of
malversation even in the absence of direct proof of
misappropriation as long as there are evidence of
shortage in his accounts which he is unable to
explain (237 PHIL 175)
 Collections and safekeeping of court funds is
essential to the goal of an orderly administration
of justice and no protestation of good faith can
override such goal (Adm. Matter No. P-01-
1524)
 No protestation of good faith can override the
mandatory nature of existing circulars (Adm.
Matter No. P-04-1787)
 Failure to collect the required fees, to remit
court funds as well as to give satisfactory
explanation for his failure constitutes grave
misconduct, dishonesty and even malversation
 Dishonesty which amounts to malversation will
not be countenanced by the Court because it
definitely reduce the image of courts of justice
to mere havens of thievery and corruption
 Delay in the remittance of court collections is a
serious breach of duty which diminishes the
faith of people in the Judiciary. The act
constitutes dishonesty which carries the
extreme penalty of dismissal from the service
even if committed for the first time
 Clerks of Court wear many hats – those
of a treasurer, accountant , guard,
physical plant manager of the court,
hence, they are entrusted with the
primary responsibility of correctly and
effectively implementing regulations
regarding fiduciary funds and are
therefore liable for any loss, shortage,
destruction or impairment of funds and
property (Adm. Matter No. P-10-2765)
 Next to the Judge, Clerks of Courts is the
chief administrative officer charged with
preserving the integrity of court
proceedings. The nature of the work and
of the office mandates that the Clerk of
Court be an individual of competence,
honesty and integrity (Adm. Matter No.
P-05-1935)
Thank you!!!