CASH RECEIPTS REGISTER (CRR)

INSTRUCTIONS

A. The Collecting Officer/Cashier shall maintain this C. The “Others” columns shall be used for refunds of
Register to monitor the cash collections and deposits overpayment of expenses and other collections which cannot
and to summarize the breakdown of receipts/income be conveniently classified under the previously enumerated
received as of specific date. This shall be accomplished columns, such as, but not limited to the accounts
as follows: summarized/recapitulated using the format below:
1. Page No. – sheet/page number
2. Agency – name of the Department/Agency Recapitulation:
3. Sub-Office/District/Division - name of the
Operating Unit (OU) which maybe a sub-office,
district, etc. Account Description Account Amount
4. Name of Collecting Officer/Cashier –duly Code
designated Collecting Officer/Cashier of the Fines and Penalties-Permits and 609 xxx
OU Licenses
5. Designation – official designation of the Collecting Fines and Penalties-Service Income 629 xxx
Officer/Cashier Fines and Penalties-Business 649 xxx
6. Municipality/City/Province – Income
Municipality/City/Province where the OU is Salaries and Wages-Casual 705 xxx
located Salaries and Wages-Emergency 707 xxx
7. Date - date of the Official Receipts (ORs) and Traveling Expenses – Local 751 xxx
Deposit Slips (DS). Prior Years’ Adjustments 684 xxx
8. OR No.– serial number of the ORs issued including
the cancelled ones listed in correct numerical Total xxx
sequence
9. Payor – name of the person/agency/entity from
D. A new sheet shall be used at the beginning of each
whom the amount was received.
month. Each sheet shall be totalled and the totals carried
10. Cash Collecting Officer (102):
forward to the next sheet. The succeeding sheet shall start
 Receipts – amount received/collected based on
with the totals brought forward.
the ORs
 Deposits – amount deposited/remitted based on E. At the end of the month, this Register shall be totalled,
the DS balanced and ruled. The ruling shall be made on the line
 Balance – the difference between the receipts immediately after the last entry.
and deposits
 Breakdown of Receipts: F. A certified copy of this Register together with the
- Permit Fees – amount received for the duplicate OR and validated DS shall be submitted to the
issuance of permit Accounting Unit of concerned Central/Regional/Division
- Other Permit and Licenses Fees – amount Office to serve as basis in the preparation of the Journal Entry
received for other permit or Voucher (JEV) for recording the transactions in the books of
licenses issued. accounts.
- Clearance and Certification Fees – amount
received for the issuance of G. Every sheet shall be certified by the Collecting
clearances or certifications Officer/Cashier as follows:
- Blank Columns - for other types of
receipts not indicated in the other columns “CERTIFIED CORRECT:
 Others – shall be accomplished as follows:
- Description – account title used in
accordance with the prescribed Chart of Signature over printed name
Accounts (CA)
- Account Code – account code used in
accordance with the prescribed (CA) Collecting Officer/Cashier”
- Amount – amount received

B. The total of the “Receipts” columns must always

INSTRUCTIONS
B. The Petty Cash Custodian shall maintain this I. The “Others” columns shall be used for
Register to monitor/summarize the Petty Cash other types of expenses/disbursements which
Fund (PCF) established/replenished and the cannot be conveniently classified under the
disbursements charged thereto. It shall be previously enumerated columns, such as, but not
accomplished as follows: limited to the accounts summarized/recapitulated
as follows:
11. Page No. – sheet/page number
12. Petty Cash Custodian – name of the Petty Cash Recapitulation:
Custodian
13. Agency – Department/Office/Bureau
Account Description Account Amount
14. Sub-Office/District/Division – name of operating Code
unit
Salaries and Wages –
15. Municipality/City/Province – municipality/city/
Emergency 707 xxx
province where the operating unit is located.
Accountable Forms Expenses 756 xxx
16. Date - date of the Petty Cash Voucher (PCV) Food Supplies Expenses 758 xxx
17. PCV/Check No. – assigned PCV number/serial Gasoline, Oil and Lubricants 761 xxx
number of the replenishment checks received Expenses
18. Particulars – name of payee and/or details or Other Supplies Expenses 765 xxx
nature of payments 76
19. Petty Cash Fund (104): Cooking Gas Expenses 768 xxx
Postage and Deliveries 771 xxx
 Receipts – amount of PCF established/
Printing and Binding Expenses 781 xxx
replenished
Total xxx
 Payments – amount disbursed out of the PCF
covered by PCV
J. A new sheet shall be started at the
 Balance – the difference between the receipts
beginning of each month. Each sheet shall be
and payments
totalled and the totals carried forward to the next
20. Breakdown of Payments:
sheet. The succeeding sheet shall start with the
 Personal Services (PS): totals brought forward.
- Salaries and Wages-Casual (705) –
amount paid for salaries/wages of casual K. At the end of the month, this register shall
employees be totalled, balanced and ruled. The ruling shall
- Salaries and Wages-Contractual (706) – be made on the line immediately after the last
amount paid for salaries/wages of entry.
contractual employees
- Blank Columns – for other PS expenses L. A photocopy of this Register together with
where no column has been provided
original PCV and its supporting documents shall
 Maintenance and Other Operating Expenses be submitted to the Accounting Unit of their
(MOOE): respective Central/Regional/Division Office to
- Travelling Expenses-Local – amount paid serve as basis in the preparation of the
for local travel Disbursement Voucher to replenish the payments
- Office Supplies – amount paid for office made or the JEV, at year-end, if no replenishment
supplies purchased is made.
- Water Expenses – amount paid for water
consumption M. Every sheet shall be certified by the Petty
- Electricity – amount paid for electric bills Cash Custodian as follows:
- Telephone Expenses-Landline – amount
paid for landline telephone bills
- Blank Columns – for other MOOE “CERTIFIED CORRECT:
expenses where no column was provided
 Others – shall be accomplished as follows:
- Amount – amount received Signature over printed name
- Account Description – account title used
- Account Code – account code used Petty Cash Custodian”
- Amount – amount paid
H. The total of the “Payments” column must
always equal to the sum of the totals of the
“Breakdown of Payments” columns for PS,
MOOE and Others.
 CASH IN BANK REGISTER (CIBR)

INSTRUCTIONS
A. The CIBR shall be used to record transactions D. The “OTHERS” columns shall be used for
involving the deposits and payments/checks issued expenses or other disbursements which cannot be
charged thereto. It shows the breakdown of payment accommodated in the columns provided under
by expense class (Personal Services (PS), Maintenance PS and MOOE such as, but not limited to
and Other Operating Expenses (MOOE), etc.) and by accounts summarized/recapitulated as follows:
account code.
Recapitulation:
B. This register shall be accomplished as follows:
Account Title Code Amount
Salaries and Wages – Emergency 707 xxx
1. Page No. – page/sheet number Cash Gift 724 xxx
Year-End Bonus 725 xxx
2. Agency – name of Department/Bureau Accountable Forms Expense 756 xxx
3. Sub-Office/District/Division – name of operating Gasoline, Oil and Lubricants Expenses 761 xxx
Other Supplies Expenses 765 xxx
unit Repairs and Maintenance – Office Building 811 xxx
4. Municipality/City/Province – municipality/city/ Repairs and Maintenance – Office Equipment 821 xxx
Total
province where the operating unit is located.
5. Name of Disbursing Officer – name of the duly E. New sheet shall be used at the beginning of each
designated Disbursing Officer month. Each sheet shall be totaled and the totals
6. Bank – name of authorized government carried forward to the next sheet. The
depository bank (AGDB) of the OU succeeding sheet shall start with the totals
brought forward.
7. Location – Address of the AGDB
8. Date – date of check F. The total of the “Withdrawals/Payments” column
shall always be equal to the sum of the totals of
9. Check No. – serial number of check received for the “Breakdown of Payments”.
deposit or issued for disbursements
10. Particulars – Name of payee and/or brief G. At the end of the month, this register shall be
description of the purpose of receipt or issuance of totaled, balanced and ruled. The ruling shall be
the check made on the line immediately after the last entry.
11. Cash in Bank (11__) H. Every sheet shall be certified by the Disbursing
●Deposits – amount of fund received from the Officer as follows:
Central/Regional/Division Office for opera-
tional/other expenses of the OU “CERTIFIED CORRECT:
●Withdrawals/Payments – amount of check/
disbursement ________________________
●Balance – running balance of the cash in bank Signature Over Printed Name
12. Breakdown of Withdrawals/Payments – amount Disbursing Officer”
of payments made shall be extended under the
appropriate expense classification column of PS, I. A certified true copy of this register together
MOOE, or OTHERS. with all original Disbursement Vouchers and its
supporting documents shall be submitted to the
C. The total of the “Cash in Bank - Withdrawals/ Accounting Unit of their respective
Payments” column must always equal to the sum of the Central/Regional/Division Office for recording
totals of the “Breakdown of Withdrawals/Payments” of transactions in the books of accounts.
columns.