Submission of Report of Accountability for Accountable Forms (RAAF)
OCA Circular No. 203-2018 mandates that clerks of court and accountable officers of the First and Second Level Courts in the Philippines submit a monthly Report of Accountability for Accountable Forms (RAAF). This requirement addresses audit findings from the Commission on Audit (COA) regarding non-compliance with existing financial management guidelines. The report must be submitted by the 10th day of the following month to both the Property Division and local COA offices, with a copy retained for audit purposes. Compliance with this directive is crucial for maintaining proper internal controls in cash management.
Law Information
- Reference Number
- OCA Circular No. 203-2018
- Date Enacted
- Category
- Supreme Court Issuances
- Subcategory
- Office of the Court Administrator Circulars
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
September 14, 2018
OCA CIRCULAR NO. 203-2018
| TO | : | Executive/Presiding Judges, Clerks of Court/Officers-In-Charge/Accountable Officers of the First and Second Level Courts |
| SUBJECT | : | Submission of Report of Accountability for Accountable Forms (RAAF) |
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)
Cite This Law
Submission of Report of Accountability for Accountable Forms (RAAF), OCA Circular No. 203-2018, Sep 14, 2018 (Philippines)
Submission of Report of Accountability for Accountable Forms (RAAF), OCA Circular No. 203-2018 (Phil. 2018)
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