The Use of Cash Receipt Register (CRReg) and Cash Disbursement Register (CDReg)
OCA Circular No. 208-2020 mandates the use of Cash Receipt Register (CRReg) and Cash Disbursement Register (CDReg) forms by all clerks of court and accountable officers in the First and Second Level Courts, effective January 1, 2021. This directive follows an audit observation and is aimed at improving financial accountability by replacing traditional cash books with these standardized forms for various funds. The CRReg will track receipts for multiple judiciary-related funds, while the CDReg will document related withdrawals and disbursements. Detailed procedures for using these forms are provided, and they can be downloaded from the OCA website. Compliance with this circular is required.
Law Information
- Reference Number
- OCA Circular No. 208-2020
- Date Enacted
- Category
- Supreme Court Issuances
- Subcategory
- Office of the Court Administrator Circulars
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
December 28, 2020
OCA CIRCULAR NO. 208-2020
| TO | : | All Judges, Clerks of Court, Branch Clerks of Court and Officers-in-Charge/Acting Clerks of Court of the First and Second Level Courts |
| SUBJECT | : | The Use of Cash Receipt Register (CRReg) and Cash Disbursement Register (CDReg) |
In connection with the Audit Observation Memorandum No. L-2019-011-(2018) dated 2 April 2019 of the Commission on Audit, pursuant to Section 39.d, Chapter 5 of the Government Accounting Manual, Volume 1, all clerks of court, officers-in-charge or accountable officers are hereby directed to use the following forms effective 1 January 2021:
1) Cash Receipt Register (CRReg) forms for the Fiduciary Fund (FF), Sheriff's Trust Fund (STF), Judiciary Development Fund (JDF), Special Allowance for the Judiciary Fund (SAJF), Mediation Fund (MF), Legal Research Fund (LRF), Victim's Compensation Fund (VCF), General Fund (GF), Notarial Register Fund (NRF), Land Registration Authority Fund (LRAF), and Dangerous Drugs Board Fund (DDBF); and
2) Cash Disbursement Register (CDReg) forms for the related withdrawals and disbursements involving the FF and STF accounts.
The CRReg and CDReg forms shall be filled out separately and shall be accomplished strictly in accordance with the procedures printed at the back of the forms. For easy access, the forms can be downloaded from the OCA website. These forms shall be used as the new financial monthly report format that will be submitted to the concerned offices or agencies. In effect, therefore, the cash books shall no longer be used for the recording of the financial transactions of the courts.
For your strict compliance.
(SGD.) JOSE MIDAS P. MARQUEZCourt Administrator
ATTACHMENTS
Cash Disbursements Register
Cash Disbursements Register
Cash Receipts Register
Cash Receipts Register
Cash Receipts Register
Cash Receipts Register
Cash Receipts Register
Cash Receipts Register
Cash Receipts Register
Cash Receipts Register
Cite This Law
The Use of Cash Receipt Register (CRReg) and Cash Disbursement Register (CDReg), OCA Circular No. 208-2020, Dec 28, 2020 (Philippines)
The Use of Cash Receipt Register (CRReg) and Cash Disbursement Register (CDReg), OCA Circular No. 208-2020 (Phil. 2020)
Browse More Supreme Court Issuances
Explore other laws in the Supreme Court Issuances category.
View All Supreme Court IssuancesNeed Help Understanding This Law?
Ask our AI assistant to explain provisions, implications, or related laws.
Ask AI About This Law