12.4.1 The outgoing BT shall update, rule and certify his/her cashbook. He/she shall submit all paid DVs and RCD up to his last day of service as BT to the C/M accountant.

12.4.2 The outgoing BT shall prepare and sign the Turnover-Receipt form for all his/her accountabilities and records maintained. The incoming BT shall acknowledge receipt of said accountabilities by signing the Turnover-Receipt form also, duly witnessed by the PB.

12.4.3 The outgoing BT shall submit the cashbook to the C/M Accountant as part of the accounting records. All these should be received by the C/M accountant before the clearance of the outgoing BT is signed.

12.4.4 The duly accomplished Turnover - Receipt shall be furnished the following:

a. Incoming PB
b. Outgoing PB
c. Incoming BT
d. Outgoing BT
e. C/M Accountant
f. COA Auditor

12.5 Rendition of Accounts

12.5.1 The PB and BT shall be responsible for the timely submission of the reports and accounts to the C/M Accountant. Observance to the provision of Article 218 of the Revised Penal Code which states that “Any public officer, whether in the service or separated therefrom by resignation or any other cause, who is required by law or regulations to render account to the Insular Auditor,* or to a Provincial Auditor and who fails to do so for a period of two months after such account shall be rendered shall be punished by prison correccional in its minimum period, or by a fine ranging from 200 to 6,000, or both”. (* now Commission on Audit)

12.5.2 The BT shall submit the RCDs, LR, ORs/DVs/Payrolls and Monthly RAAF to the C/M Accountant on or before the 5th day of the succeeding month.

12.5.3 The C/M Accountant shall submit to the COA Auditor concerned the collections and disbursements accounts of each month on or before the 10th working day of the succeeding month.

12.5.4 The PB shall submit to the C/M Accountant and the COA Auditor concerned the Reports on the Property Inventory and Supplies Inventory at year-end, not later than the 10th day of January of the following year.



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