Submission of Report of Accountability for Accountable Forms (RAAF)

September 14, 2018

OCA CIRCULAR NO. 203-2018

 

One of the audit observations of the Commission on Audit (COA) on the Evaluation of Internal Controls on Cash Management of the Lower Courts is the non-submission of the Report of Accountability for Accountable Forms (RAAF) every month, which is in violation of Section 17, Chapter 8 of the Government Accounting Manual (GAM) for National Government Agencies (NGAs), Volume I, and Section 98 of the Government Accounting and Auditing Manual (GAAM), Volume I.

In this regard, all clerks of court/accountable officers of the Office of the Clerks of Court and single sala courts are hereby DIRECTED to SUBMIT a Report of Accountability for Accountable Forms (RAAF) (see attached format) on or before the tenth (10th) day of the following month to the Property Division, Office of Administrative Services, Office of the Court Administrator [for monitoring purposes] and to your respective local offices of the COA.

You are further DIRECTED to MAINTAIN a file copy of the report for audit purposes. cDTACE

For your strict compliance.

(SGD.) JOSE MIDAS P. MARQUEZCourt Administrator

ATTACHMENT

Report of Accountability for Accountable Forms (RAAF)