Designation of a Special Collecting Officer in Each Regional Office to Accept Miscellaneous Refunds which are to be Covered by Official Receipts [Gen. Form No. 13(a)]

July 15, 1977 REVENUE MEMORANDUM ORDER NO. 36-77 SUBJECT : Designation of a Special Collecting Officer in Each Regional Office to Accept Miscellaneous Refunds which are to be Covered by Official Receipts [Gen. Form No. 13(a)] TO : The Regional Directors and Others Concerned. Due to introduction of the Treasury Checking Account to Agencies (TCAA) it the payment of obligations in the regional offices where they are incurred, the post audit of expense voucher in the regions are now being undertaken by the respective COA Regional Auditors. In the course of said post adit, certain disallowances are made which need to be refunded by the payees concerned. In view thereof, the following instructions are hereby prescribed for the guidance and compliance of the following: A. The Regional Director shall: 1. Designate a Special Collecting Officer who shall be duly bonded with the Fidelity Fund of the Bureau of the Treasury. 2. Approve requisitions of blank official receipts [Gen. Form No. 13(A)] made by the Special Collecting Officer. B. The designated Special Collecting Officer shall: 1. Requisition blank official receipts [Gen. Form No. 13(A)] from the Chief, General Services Division and see to it that he has enough blank official receipts on stock. 2. Accept payment upon presentation of the Order to Accept Payment (sample form attached) issued by the Regional Accounting Officer and issue the corresponding official receipt. The explanation and journal entries shall be indicated in the receipt for guidance in the preparation of special report of collections (Gen. Form No. 99) covering the refunds. 3. Deposit his collections intact daily if the amount reaches P500.00 or more and weekly (last working day of the week) regardless of the amount to any of the following banks which is accessible to him: Philippine National Bank Philippine Veterans Bank Development Bank of the Philippines The deposit must be supported by a remittance advice [Gen. Form No. 14(A)] which shall be validated by the depository bank. 4. Record his daily collections and remittances in the Official Cash Book (Gen. Form No. 103) covering these refunds and reconcile his cash book balance against his cash and cash items daily and at least monthly, with his subsidiary ledger in the Accounting Division. 5. Prepare and submit the following reports at the end of the month: a. Monthly report of Accountability on Accountable Forms Received and Issued [Gen. Form No. 16(A) on Official Receipt [Gen. Form No. 13(A) to be distributed as follows: Original Bureau Auditor Duplicate Chief Accountant Triplicate Regional Auditor Quadruplicate Chief, General Services Division Quintuplicate File copy b. Monthly Report of Collections (Gen. Form No. 99) together with supporting documents to be distributed as follows: Original Bureau Auditor (Thru the Chief Accountant) Duplicate Regional Auditor for final custody (with duplicate official receipts and copies of the validated remittance Advices) Triplicate Chief Accountant (with copies of validated remittance advices) Quadruplicate File copy (with triplicate copies of the validated remittance advices) The report shall be certified and submitted to the Regional Auditor concerned within three days after the end of the month for audit, as required under COA General Circular No. 133 dated September 1, 1975. C. The Regional Accounting Officer shall: 1. Upon receipt of the notices of disallowance from the COA Regional Auditor, notify the payees concerned to effect the immediate refund of the disallowances; prepare the Order to Accept Payment (sample form attached) in two (2) copies the original to the payee concerned to be presented to the Special Collecting Officer, and the duplicate for his file. 2. See to it that all disallowances are refunded by requiring the payees concerned to show the corresponding official receipts which shall be duly noted by him in his file copies of the Order to Accept Payment. cdta 3. Make the necessary adjustments in the control records of the regional sub-allotment, and disbursement ceiling, etc. D. The Chief, General Services Division shall: 1. Be the overall custodian of official receipts [Gen. Form No. 13(A)] and must see to it that he has enough of these forms on stock. 2. Submit the Monthly Report of Accountable Forms Received and Issued on these official receipts to be distributed as follows: Original Bureau Auditor Duplicate Chief Accountant Triplicate File copy E. The Chief Accountant shall: 1. Maintaining individual subsidiary ledger for each Special Collecting Officer to record his monthly collections and remittances. All reports required under this Order shall be submitted to the Offices concerned within five (5) days after the end of the month. This Order shall take effect immediately. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN P4519-S2828-A-8 SAMPLE FORM ORDER TO ACCEPT PAYMENT ___________________ Date To: ______________________ Special Collecting Officer Please accept payment of Mr./Mrs. ____________________________ Explanation ___________________________________________________ __________________________________________ Amount P __________ Journal Entry: Dr. Cr. ______________________ Regional Accounting Officer Refunded under O.R. _______ Date _____ Amount _______ ------------------------------------------------------------------------------------------ SAMPLE FORM ORDER TO ACCEPT PAYMENT ___________________ Date To: ______________________ Special Collecting Officer Please accept payment of Mr./Mrs. ____________________________ Explanation ___________________________________________________ ____________________________________________________________ Amount P ___________ Journal Entry: Dr. Cr. ______________________ Regional Accounting Officer Refunded under O.R. _______ Date _____ Amount _______