Land Bank of the Philippines as Authorized Government Depository Bank for JDF

April 30, 1993

SUPREME COURT ADMINISTRATIVE CIRCULAR NO. 05-93

(AMENDING CIRCULAR NO. 5, DATED FEBRUARY 21, 1985)

 

Pursuant to Section 5 of Presidential Decree No. 1949 which in its Section 1 established the Judiciary Development Fund, the Supreme Court hereby promulgates the following implementing rules and regulations.

1. Establishment of the Fund. — The Judiciary Development Fund, hereinafter referred to as the Fund is intended to benefit the members and personnel of the Judiciary to further ensure and guarantee the independence of the Judiciary as mandated by the Constitution. The Fund shall be derived from, among others, the increase in the legal fees prescribed in the amendments to Rule 141 of the Rules of Court, which became effective on October 1, 1984. The Fund shall be used to augment the allowances of the members and personnel of the Judiciary and to finance the acquisition, maintenance and repair of office equipment and facilities. At least eighty percent (80%) of the Fund shall be used for cost of living allowances, and not more than twenty percent (20%) of the said Fund shall be used for office equipment and facilities of the courts located where the legal fees are collected. The aforesaid allowances of the members and personnel of the Judiciary shall be distributed in proportion of their basic salaries, with bigger allowances being granted to those receiving a basic salary of less than P1,000.00 a month. (Section 1, Presidential Decree No. 1949)

2. Administration of the Fund. — The Chief Justice of the Supreme Court shall administer and allocate the Fund and shall have the sole exclusive power and duty to approve and authorize disbursement and expenditures of the Fund in accordance with Presidential Decree No. 1949 and its implementing rules and regulations. (Section 2, P.D. No. 1949)

3. Duty of the Clerks of Court, Officers-in-Charge or accountable officers. — The Clerks of Court, Officers-in-Charge of the Office of the Clerk of Court, or their accountable duly authorized representatives designated by them in writing, who must be accountable officers, shall receive the Judiciary Development Fund collections, issue the proper receipt therefor, maintain a separate cash book properly marked CASH BOOK FOR JUDICIARY DEVELOPMENT FUND, deposit such collections in the manner herein prescribed, and render the proper Monthly Report of Collections for said Fund. casia

4. Depository Bank for the Fund. — The months accruing to the Fund shall be deposited for the account of the Judiciary Development Fund, Supreme Court, Manila by the Clerks of Court, Officers-in-Charge of the Office of the Clerk of Court in an authorized government depository bank or private bank owned or controlled by the Government to be specified by the Chief Justice. The income or interest earned shall likewise form part of the Fund. For this purpose, the depository bank for the Fund shall be the Land Bank of the Philippines (LBP).

5. System and Procedures:

a. In the Supreme Court. — The Collecting and Disbursing Officer of the Supreme Court shall, unless authorized by the Chief Justice, deposit daily all collections accruing to the Fund with the LBP, main office "For the account of the Judiciary Development Fund, Supreme Court, Manila — SAVINGS ACCOUNT NO. 159-01163-1."

b. In the CA, SB and CTA. — The respective collecting officers in these courts shall deposit daily their collections accruing to the Fund in the aforementioned SAVINGS ACCOUNT with the LBP for the account of the JUDICIARY DEVELOPMENT FUND, Supreme Court, Manila, furnishing the Chief Accountant of the Supreme Court the notice of such deposits made.

c. In the RTC, SDC, MeTC, MTCC, MTC, MCTC and SCC. — The daily collections for the Fund in these courts shall be deposited every day with the local or nearest LBP branch "For the account of the Judiciary Development Fund, Supreme Court, Manila — SAVINGS ACCOUNT NO. 159-01163-1"; or if depositing daily is not possible, deposits for the Fund shall be every second and third Fridays and at the end of every month, provided, however, that whenever collections for the Fund reach P500.00, the same shall be deposited immediately even before the days before indicated.

Where there is no LBP branch at the station of the judge concerned, the collections shall be sent by postal money order payable to the Chief Accountant of the Supreme Court, at the latest before 3:00 P.M. of that particular week.

A separate set of official receipts shall be used for the collections for the Fund. For payment of the legal fees under the old rate which would pertain to the General Fund by party-litigants in the MetTC, MTCC, MTC, MCTC and SCC, the Clerks of Court, Officers-in-Charge of the Office of the Clerk of Court or their duly authorized representatives shall issue "Acceptance Order of Payment" to the City/Municipal Treasurer concerned. Such party-litigants shall be instructed to present to the Clerk of Court, Officer-in-Charge of the Office of the Clerk of Court or their duly authorized representative the official receipt thereby issued by the Treasurer together with a copy of the Acceptance Order of Payment, for notation and for the collecting officer to determine the corresponding amount to be collected for the Judiciary Development Fund. The official receipt issued for the Fund shall invariably indicate the prefix initial of the name of the Fund, "JDF," followed immediately by the description of the kind and nature of the collection.

Official receipts for the Fund shall be provided by the Supreme Court. Should official receipts be not immediately available, the official receipts which were previously requisitioned and issued may be used provided that they are properly marked "JUDICIARY DEVELOPMENT FUND."

Until official cash books are available, the ordinary Record Book (7" x 12") may be used for the purpose, provided that the same shall be marked "CASH BOOK FOR JUDICIARY DEVELOPMENT FUND."

d. Rendition of Monthly Report. — Separate "Monthly Report of Collections" shall be regularly prepared for the Judiciary Development Fund, which shall be submitted to the Chief Accountant of the Supreme Court within ten (10) days after the end of every month, together with the duplicate of the official receipts issued during such month covered and validated copy of the Deposit Slips. cd

The aggregate total of the Deposit Slips for any particular month should always equal to, and tally with, the total collections for that month as reflected in the Monthly Report of Collections.

If no collection is made during any month, notice to that effect should be submitted to the Chief Accountant of the Supreme Court by way of a formal letter within ten (10) days after the end of every month.

e. Reimbursement of Expenses. — All ordinary and reasonable expenses incurred for the remittance of collections and transmittal of reports for the Judiciary Development Fund shall be reimbursed by the Supreme Court upon submission of the duly accomplished voucher together with the necessary receipts and other supporting papers required in audit direct to the Chief of the Fiscal Management and Budget Office of the Supreme Court.

In no case shall expenses incurred for the Judiciary Development be deducted from the collections which should be remitted in full.

All reports and correspondence relative to collections and deposits of Judiciary Development Fund shall be addressed to:

THE CHIEF ACCOUNTANT

SUPREME COURT OF THE PHILIPPINES

MANILA

f. Account examination for internal control. — To safeguard and control the Fund, examination of the records of the Clerks of Court, Officers-in-Charge, or accountable officers shall be conducted by the staff and personnel of the Supreme Court whenever circumstances warrant.

6. Disposition of the Fund shall be only upon prior authority of the Chief Justice. acd

7. Strict observance of these rules and regulations is hereby enjoined. The Clerks of Court, Officers-in-Charge shall exercise close supervision over their respective duly authorized representatives to ensure strict compliance herewith and shall be held administratively accountable for failure to do so. Failure to comply with any of these rules and regulations shall mean the withholding of the salaries and allowances of those concerned until compliance therewith is duly effected, pursuant to Section 122 of P.D. No. 1445 dated June 11, 1978, without prejudice to such further disciplinary action the Court may take against them.

April 30, 1993.

(SGD.) ANDRES R. NARVASAChief Justice

LEGEND:

CA — Court of Appeals

SB — Sandiganbayan

CTA — Court of Tax Appeals

RTC — Regional Trial Courts

MeTC — Metropolitan Trial Courts

MTCC — Municipal Trial Courts in Cities