CAREER

ENHANCEMENT
PROGRAM FOR
SECOND LEVEL
CLERKS OF COURTS
May 05 to 07, 2015
for Region 5, Naga City
 FINANCIAL
ACCOUNTABILITIES and
RESPONSIBILITIES
of a Clerk of Court
and their other
MONETARY CONCERN
 Proper handling, custody,
disbursement and disposition of
government funds
(Section 181, Government Accounting and Auditing Manual)
Maintenance of cash book to record the daily
transactions
Conduct of daily reconciliation of the cash on hand and
the transactions recorded in the cashbook
Main contents of the cashbook
date, official receipt number, amount received
or collected, amount remitted or deposit,
remaining balance
 Payment of Fees, whether or not
Jurisdictional
The rule that without payment of docket fees, courts
acquires no jurisdiction, can be relaxed if there are
weighty and compelling reasons (La Salette College
vs. Pilotin, December 2003)
Payment of docket fees are mandatory. However, this
does not mean that when the docket fee is not paid,
the Court has no other recourse than to dismiss the
case. Dismissal is an option but this should not be
resorted to when there are circumstances demanding
the relaxation of the rule (Pulido vs. CA, July 2007)
If docket fees are not paid, the action
of the court should either:
a) dismiss the complaint without
prejudice
b) allow the parties to pay the
docket fees within a reasonable
time before the lapse of the
prescriptive period
 Assessment and Collection of Fees,
JUDICIAL in nature
( OCA Circular No. 42-2005)
Assessment and collections of docket fees are
judicial in nature and should only be
determined by the regular court and not
through administrative proceedings
OCA has no authority to determine whether or
not the docket fees assessed or collected are
proper or correct under the applicable rules, the
same being judicial in nature
 SUBSTITUTION of Payment of Docket
Fees from one Court Station to another,
NOT ALLOWED
(OCA Circular No. 95-2010)
Substitution of payment of docket fees from
one court station to another, as a result of
erroneous filing of cases by reason of improper
venue or jurisdiction is not allowed ( En Banc
Resolution dated June 15, 2010, Adm. Matter
No. 10-4-122-RTC)
 Payment of Bond Premium
Every personnel of the government whose
duties permit or require the possession or
custody of government funds or property shall
be properly bonded (Section 66, Government
Accounting and Auditing Manual)
Basic requirements for the posting of bonds
- General Form No. 57-A (Request for
Bonding) and Form No. 58-A (Application for
Bond) with appropriate pictures in duplicate
copies
 - Sworn Statement of Assets and
Liabilities as of December 31 or the
succeeding year
- Maximum Cash Accountability
for the last six (6) months
- if newly appointed or designated,
certified true copy of the appointment
or designation and copy of oath of
office
 Different accounts maintained
by the Court
JDF LBP SA # 0591-0116-34
SAJ LBP SA # 0591-1774-28
FF and STF local savings account in the name
of the court with the Executive/Presiding Judge
and the COC as the authorized signatories
Mediation Fund LBP SA # 3472-1000-08
General Fund LBP SA # 3402-2745-13
VCF for the DOJ, LRF for UP and CF for the
LRA
 Manner of Payment of Docket Fees
Cash, Cashiers Check, Managers Check
(Adm. Circular No. 35-2004)
PMOs are not acceptable as a mode of
payment of filing fees (Resolution of the
Court En Banc dated September 02, 2014,
A. M. No. 14-08-94-MeTC)
GOCC can use their company checks
Future project on direct bank payments
Payment by Personal Checks (OCA Circular No.
88-2007)
- applied on pilot courts such as the Court of
Appeals, Sandiganbayan, Court of Tax
Appeals
- 1st and 2nd level courts in the NCJR
- Cebu City, Mandaue City and Lapu-lapu City
Court En Banc Resolution dated November 20,
2012, Re: Adm. Matter No. 04-2-04-SC provides
for the updated guidelines and procedures in the
payment of fees through personal checks
 Period to submit Monthly
Financial Reports
(Circular No. 50-95, Adm. Circular No. 4-99, Adm.
Circular No. 35-2004, OCA Circular No. 113-2004,
OCA Circular No. 23-2009)
monthly financial reports on collections,
deposits and withdrawals must be
submitted to the Accounting Division,
Financial Management Office, OCA,
within ten (10) days after the end of each
month
 Quarterly financial reports on General
Fund must be submitted within the period
of ten (10) days after the end of each
quarter to the Accounting Division, FMO,
OCA copy furnished the Bureau of
Treasury
Report of Unwithdrawn Fiduciary Fund
shall be submitted ten (10) days after the
end of each quarter to the Fiscal
Monitoring Division, Court Management
Office, OCA
 Attachments on the Monthly
Financial Reports
For FF and STF (OCA Circular No. 113-2004)
- duplicate copies of the Official Receipts,
validated copy of the deposit slips, certified true
copy of the withdrawal slips, copies of court
orders and copies of acknowledgement receipts
For the JDF and SAJ (OCA Circular No 113-
2004)
- duplicate copies of the Official Receipts and
validated copy of the deposit slips
For the General Fund (OCA Circular No. 23-
2009)
- duplicate copy of the Official Receipts and
validated copy of the deposit slips, quarterly
reports are required to be submitted
- every end of the quarter, Clerks of Court are
required to withdraw from the FF account the
interest and forfeited/confiscated amounts,
issued the Official Receipts and remit the same
to the account of the Bureau of Treasury with
the Land Bank of the Philippines
GENERAL FUND account was revived pursuant
to the Resolution of the Court dated January 31,
2006 in Administrative Matter No. 05-3-35-SC,
implemented under OCA Circular No. 23-2009
dated March 03, 2009
all time deposit and high yield accounts were
directed to be closed
What should be deposited in the General Fund
Account?
interest from the Fiduciary Fund account,
forfeited and confiscated bonds
LBP Account No. 3402-2745-13 effective
September 2014
 Resolution of the Court in Adm. Matter
No. 05-3-35-SC and 10-8-3-SC dated
January 18, 2011
Distinguishes what deposits in the
Fiduciary Fund account should be
remitted to the National Treasury
Distinguishes what forfeited deposits
should be remitted to the National
Treasury
Distinguishes what interest should be
remitted to the National Treasury
 Use of Official Receipts
Accountable Officers shall be responsible for
the safekeeping, proper and authorized use or
application of the official receipts and the
reporting of its use and condition, and shall
likewise be liable for the loss, deterioration and
damage thereof (Section 91, Government
Accounting and Auditing Manual)
Maintain separate booklets of Official Receipts
for each fund account, to be used in its numerical
sequence and assure the clear and correct entry in
each copies thereof (Circular No. 22-94)
 Timely Deposits of Collections
(Section 111, GAAM, Circular No. 50-95,
Administrative Circular No. 35-2004)
Collecting officers shall deposit the
collections with the nearest authorized
depository bank; only one branch of LBP
P500.00 or more, deposits must be done
daily or within twenty four (24) hours
Lump sum or one time deposit is not
allowed except for justifiable reasons
Initial or opening deposits and maintaining
balance of the Regular Savings Account for
FIDUCIARY FUND and SHERIFF TRUST
FUND account was reduced from P10,000.00
to P1,000.00 (OCA Circular No. 99-2014)
Certification fee on bank balances is waived
Fees are waived on request for snapshots and
re-printing of bank statements
 Collections for the Sheriffs Trust Fund
(Section 10 {l}, Administrative Circular
No. 35-2004)
P1,000.00 to defray the actual expenses incurred for the
service of summons, subpoena and other court processes
Statement of Estimated Travel Expenses (SETE) shall be
approved by the court; branch of a multi-sala court
approves
If the P1,000.00 is not sufficient based on the SETE,
plaintiff or petitioner shall be required by the court to
make additional deposits
 After service, Statement of Liquidation shall be
submitted for the approval of the court; branch of a
multi-sala court approves
After judgment, any excess from the amount deposited
shall be returned to the parties
PAOs client not exempted (A.M. No. 11-10-03-0, July
20, 2013)
Initial or opening deposits and maintaining balance of
the regular savings account of STF was reduced from
P10,000.00 to P1,000.00 (OCA Circular No. 99-2014)
Primary responsibility to be performed by the branch
Maintenance of petty cash fund
 Guidelines in the Preparation of SETE
(Adm. Circular No. 15-2005, Adm. Circular No. 51-2010)

Transportation expense shall be the actual fare at the

prevailing rates using the ordinary mode of
transportation (use of fare matrix)
When private vehicle is used, entitled only to the
equivalent cost of the customary mode of
transportation
Hiring of vehicle only if the claim is justified in an
affidavit executed by the claimant, reasonableness
thereof duly certified by the Executive/Presiding
Judge; certification from the treasurers office/LTFRB
Meal allowance of P80.00 if out of the
official station for one full day and the
travel is within 50 kilometer radius
If the travel is beyond 50 kilometer radius,
rates in Adm. Circular 51-2010 shall apply
(increase of meal allowance of P150.00)
Per diem can be claimed in case of absence
from the permanent station of more than
one (1) full day
Procedures if Services of Court Processes
will be done by another Court

1. Whenever practicable, service of summons may be

effected even outside the jurisdiction of the issuing
court provided that the place of service is within the
30 km radius.
2. COC of the issuing court shall withdraw the STF
deposit and convert it into a Postal Money Order
(PMO). The value of the PMO shall be the balance of
P1,000.00 less the purchase cost of the PMO and the
actual fare to the nearest Post Office using the
customary mode of transportation.
3. In a multi-sala courts, the Branch Clerk of
Court shall request the OCC-Clerk of Court
to purchase the PMO payable to the Clerk
of Court of the requested courts.
4. PMO shall be forwarded to the COC of the
requested court together with the copy of
the notice/summon to be served and other
important documents
5. COC of the requested court, upon receipt, shall encash
the PMO, record the amount in the STF cash book as
cash inflow, NO NEED TO ISSUE A SEPARATE
RECEIPT.
6. The COC of the requested court shall observe the
regular procedure on releasing cash advances to the
Sheriff/Process Server
7. The assigned Sheriff/Process Server shall also observe
the regular procedure on requesting for cash advance
and liquidating the same
8. The Requested Court shall forward the statement of
liquidation to the Clerk of Court of the issuing court
together with the copy of the returns and other related
documents
9. Should there be any excess on the amount forwarded to
the Requested Court, the COC of the requested court
shall convert the same into PMO, less the cost of the
PMO and shall also be included in the statement of
liquidation
10. Upon receipt of the liquidation and return, the COC of
the issuing court shall encash the PMO for the excess, if
any, NO NEED TO ISSUE A RECEIPT and deposit the
same to the STF account, proper recording is mandated
11. In case of multi-sala courts, the COC shall forward
copy of the return to the Branch Clerk of Court
12. The COC shall file separately the Statement of
Liquidation intended for this kind of service
 Collections of Stenographers Fee
(Section 11, Adm. Circular No. 35-2004)
P10.00 for each page of certified
transcript of notes taken; each page to
contain not less than 250 words
1/3 shall accrue to the JDF and 2/3 to
the stenographer
 FEES ON ELECTION CONTESTS
( Court En Banc Resolution dated September 02, 2014 in A.M.
No, 14-08-94-MeTC)
Section 1, rule 7 of the Rules of Procedure in Election
Contest before the courts involving Elective
Municipal and Barangay Officials (A.M. No. 07-4-15-
SC) dated May 15, 2007 shall be followed
The P3,000.00 filing fee shall be allocated to
the SAJ account
Other assessment for LRF, STF, VCF and
Mediation Fund shall be collected in election
contest
 Reimbursement of Travelling
Expenses when making Deposits
(Administrative Circular No. 5-93, Administrative
Circular No. 35-2004, Section 114, GAAM)
Ordinary and reasonable expenses incurred
in the remittance and deposits of collections
are reimbursable upon submission of the
supporting documents as required by
Administrative Circular No. 15-2005 and
OCA Circular No. 140-2010
Documents to be attached:
- voucher, itinerary of travel,
certificate of travel completed,
duplicate copies of machine
validated deposit slips and/or
withdrawal slips
If done by cashier or cash clerk, with
an authority to travel
 Use of Postal Money Orders
In the absence of an LBP Branch in the
localities, JDF, SAJ and GF collections
shall be remitted through Postal Money
Orders payable to the Chief Accountant,
Supreme Court (Administrative Circular
No. 35-2004) and to the Chief Accountant
Accounting Division, FMO, OCA (OCA
Circular No. 23-2009)
Validity period of PMO is only three (3)
months from the date of issuance
 Erroneous Remittances
Submit a letter-request to rectify the erroneous
remittances or deposits with an explanation or
reasons for the errors committed
Attachments
- Certified true copy of the monthly financial
report showing the erroneous remittance
- Certified true copy of the Official Receipt
- Certified true copy of the machine validated
deposit slip
-Certified true copy of the court order, if any
 Request for Refund of Fees
Submit a letter-request attaching therewith
the court order of the Presiding Judge, if
any, the letter of the requesting party, if any,
as well as the certified true copies of the
following:
monthly financial report showing the
remittance
official receipts
machine validated deposit slip
Request for refund of filing fees shall be
referred to the Chief Justice through the
Office of the Court Administrator. Only the
Chief Justice can authorize the
refund/withdrawal of filing fees deposited
to the SAJ and JDF accounts (Adm. Matter
No. 05-9-256-MeTC, OCA Circular No.
173-2006)
 Common Observations on the
Submission of Monthly Financial
Reports
1.Incomplete attachments
2.Use of incorrect forms
3.Deposit slips are without banks validation
4.Failure to comply with the period to submit
the monthly financial reports
5.Failure to submit explanation/comments
despite due notices
6. Non compliance with the period to make
deposits as reflected in the monthly reports
7. Incorrect computations
8. Official Receipts for one fund is used for
another fund
9. Erroneous deposits on different accounts
10. No General Fund report despite
withdrawal of interest as well as forfeited
and confiscated bond; preparation of GF
report monthly
11. Submission of reports in bulk
12. Unsigned reports by the COC or the EJ/PJ
13. Consolidated monthly report on FF and
STF due to the maintenance of a combo
account
14. Submission of mixed reports and
attachments
15. Wrong addressee of the reports
Other Reminders . . . .
1. Individual monthly financial reports should be submitted
even though deposits for STF is incorporated with the
FF; no multiple reports on a single account
2. Failure to submit the monthly financial reports is a
ground for the withholding of salaries and allowances as
well as relief from the post; reports must be submitted
even in the absence of financial transactions in a month
3. Land Bank is our depositary bank; no two branches for
one account
4. OR issuances, preparation of reports and maintaining of
cash book are preferably to be performed by different
personnel, if possible
5. Entries in the Official Receipts must be legibly written
on all copies
6. Cashbooks are required to be maintained and should be
updated; reconciled daily or as often as possible
7. All withdrawals should be supported by documentary
requirements
8. Encashment of checks or lending of money from court
collections are strictly prohibited
9. Exercise prudence and caution in the use of separate
booklets of Official Receipts for each fund account
10. Official Receipts must be sequentially use, otherwise,
explain the non-compliance thereto
11. Ensure the sufficiency of Official Receipts
12. Assure the availability of supporting documents on
file for audit purposes
 SPECIFIC CONCERNS
1.Proceeds from the Sale of Court Records shall
be deposited to the JDF account (Administrative
Order No. 170-2008)
2.FINES in violation of Municipal Ordinance
shall accrue exclusively to the local government
(OCA Circular No. 10-2002)
3.FINES in payment of penalty imposed on
administrative cases shall be deposited to the
SAJ account; including penalty for non-
compliance with the Judicial Affidavit Rule
4. Suspended Provisions on the new rates of fees
a) solemnization of marriage (old rate
shall apply)
b) motions for postponement (old rate shall
apply)
c) compulsory counterclaim (no fee)
5. Inclusion/Exclusion of Voters (OCA
Circular No. 35-2007)
- P100.00 [Section 21, h] and P200.00
[Section 10, a] per respondent and not
per petition
6. Collection of Fees on Extra-Judicial
Foreclosure cases
should include not only the principal
amount but the interest and surcharges,
if any
7. Collection of Mediation Fees
upon filing of a complaint or an
answer with a mediatable permissive
counterclaim
to be collected regardless of with or
without a mediation center
8. Collection of Cadastral Funds
with Schedule of Fees Under LRA Circular No.
11-2002 dated September 10, 2002, circularized
under OCA Circular No. 24-2003 dated March 10,
2003
remitted to the Land Registration Authority
9. Interest on Fiduciary Fund, confiscated/forfeited
bonds shall accrue to the General Fund to remitted to
the National Treasury (OCA Circular No. 23-2009,
Court En Banc Resolution dated January 18, 2011,
A.M. No. 05-3-35-SC and 10-8-3-SC
New account of the Bureau of Treasury
beginning September 2014
Exemption from Payment of Docket Fees
Indigent litigants whose gross income and that
their immediate family do not exceed an amount
double the monthly minimum wage of an
employee and who do not own real property
with an FMV of more than P300,000.00 (Sec.
19, A.M. No. 35-2004)
Republic of the Philippines, its agencies and
instrumentalities (Sec. 22, A. M. 35-2004)
Provincial, City or Municipal Treasurer or
Assessor (Local Government Code)
Indigent clients of the Public Attorneys Office
(OCA Circular No. 121-2007)
Clients of the National Committee on Legal
Aid and Legal Aide Offices in the Local
Chapters of the IBP (OCA Circular No. 137-
2009)
COMELEC (OCA Circular No. 54-2003)
Persons filing a Petition for Writ of Amparo
(Adm. Matter No. 07-9-12-SC)
 COOPERATIVES are NOT EXEMPT from
the payment of legal fees under Rule 141 of
the Rules of Court (OCA Circular No. 42-
2012)

COOPERATIVES are NOT EXEMPT from

the payment of sheriffs expense under Section
10, Rule 141 of the Rules of Court on
collection actions filed with the small claims
court (OCA Circular No. 135-2009, Court En
Banc Resolution in Adm. Matter No. 03-4-01-0
dated September 01, 2009)
 OTHER
MONETARY
CONCERN
 IMPLEMENTATION OF THE
AUTOMATED PAYROLL SYSTEM
Clerks of Courts are accountable to immediately
report to OAS-OCA, copy furnished the FMO and
the LBP Branch where the accounts were opened, the
names of judges and court personnel who have
ceased their services in the court due to, but not
limited to, resignation, retirement, death, transfer,
long or unauthorized leave of absence
Inquiry on bank balances through LBP I-access or
the LBP Phone Banking Facility
Prescriptive Period in the Filing of Claims
for Reimbursement of Expenses
( OCA Circular No. 22-2009)
All claims for reimbursement of expenses
in the performance of official functions
shall be submitted within a period of one
(1) year from the date the expenses were
incurred with the correct and complete
documentary requirements
Avoid lump sum or one time filing of
claims
 Period for Payment of FINE as
Administrative Penalty
(Resolution dated March 05, 2012 in Adm. Matter No. P-
03-1703, OCA Circular No. 115-2014)
Prescribing the uniform rule of thirty (30) days
from finality of the decision or final resolution
Clerks of Courts may receive payment of FINE
to be receipted and deposited in the SAJ
account
Furnish Legal Office, OCA, copy of the receipt
 Payment of Representation and
Transportation Allowance (RATA)
Official who is on leave of absence for one (1) full month
is not entitled to collect or receive RATA (Section 117
GAAM) such as those who are on vacation leave, sick leave,
maternity leave or leave without pay for one full calendar day
payment of RATA to an OIC-COC is not allowed if
RATA has already been paid to the COC; overpayment must
first be settled
Reimbursement should be filed monthly and in no case more
than 3 months
Reckoning period of RATA payment as OIC (Circular No.
70-2015
Entitlement to Bonuses and Cash Gift per
General Appropriations Act
( Budget Circular No. 2010-1 dated April 28, 2010)

Those who were in the service as of October

31 and have rendered four (4) months
service as of October 31; less than four (4)
months, pro-rata
Not entitled to the benefits when found to be
guilty in administrative cases during the
period covered and penalized of more than
reprimand
Non Entitlement to the Grant and Release
of Fringe Benefits
(Administrative Circular No. 5-2001 and the respective
Administrative Orders of the Chief Justice)
Judges and personnel who were found to be
administratively liable and meted the penalty of
more than reprimand are not entitled to the fringe
benefits on the period covered by the grant
Benefits of those who were preventively
suspended shall be withheld until the final
determination of the administrative case
With requirement of service rendered in the
Judiciary and/or government service
Benefits of those who incurred leave without
pay shall either be released pro-rata or not
entirely entitled
When the fringe benefits were already released
but the recipient was not entitled thereto due to
the administrative penalty, the same shall be
considered overpayment and should be refunded
either by direct cash payment or through
deductions from salaries or other benefits
Payment of Judicial Incentive Allowance
(JIA) and Additional Expense
Allowance (AEA)
Only to judges who were given additional
courts
Not given to judges who were only
designated to hear inhibited cases
(Resolution in Adm. Matter No. 99-1-04-
SC and OCA Circular No. 139-2010)
Clerks of Courts are required to
CERTIFIED CORRECT the minutes
of the trial when submitted as
documentary requirements in the claim
for JIA and AEA (OCA Circular No.
139-2010)
Ensure that the minutes clearly
indicates with particularity the judicial
proceedings conducted
Non Compliance with the Requirements of
JIA and AEA,: Request for Exemption
The letter requesting for exemption on the
requirements for claim of JIA and AEA must
be submitted by the Judge and not by the
Clerk of Court
Common request for exemptions:
- conduct of session in the official station at
least three (3) times a week
- per day calendar of at least five (5) cases
Certifications however for the following
should be prepared and submitted by the
Clerk of Court:
1. rendition of session at least three (3)
times a week in the official station
2. dates when the judge conducted
session on a particular court
3. whether the judge rendered full time
service or otherwise in the additional court
 Implementation and Execution of
Administrative Penalties
Administrative penalties are immediately
executory (OCA IPI No. 95-45-RTJ dated
July 27, 1999, Adm. Matter No. RTJ-00-
1530 dated February 04, 2002)
Effect on salaries and allowances shall
immediately be implemented despite the
filing of an appeal of a motion for
reconsideration
 Acceptance of Donations
(Resolution dated August 12, 2003 in Adm.
Matter No. 03-7-14-SC)
PHILJA to receive donations from foreign
and local donors; OCA if authorized
Memorandum Receipt shall be prepared
and issued, property numbers shall be
assigned
OCA to shoulder the maintenance of the
property donated
 SIGNIFICANT DECISIONS OF
THE COURT
1.Clerks of Courts wear many hats those of a
treasurer, accountant, guard and physical plant
manager of the court, hence, they are entrusted
with the primary responsibility of correctly
and effectively implementing regulations
regarding fiduciary funds and are therefore
liable for any loss, shortage, destruction or
impairment of such funds and property
2.The function of a Clerk of Court is not merely
ministerial. He should carefully examined the
papers brought to him and exercised prudence
before taking any action
3. Clerk of Court is primarily accountable for all
funds collected for the court whether
personally received by him or by a duly
appointed personnel under his supervision and
control. Therefore, he is liable for any loss,
shortage, destruction or impairment of these
funds
4. Clerk of Court is mandated to promptly issue
Official Receipt for all monies received by
him
5. Clerk of Courts reliance in employees of
lower rank projects nothing else but gross
inefficiency and incompetence
6. Encashment of post dated checks of court
personnel from court collections is
unacceptable and manifest dangerous laxity on
the style of supervision of a clerk of court
7. A clerk of court cannot pass blame for the
shortages incurred to his subordinates for it
is incumbent upon the clerk of court to
ensure that his subordinates are performing
their duties and responsibilities in
accordance with existing guidelines
8. Personal problems can never be a valid
excuse for using court funds
9. Delayed remittance of court collections
constitute gross neglect of duty
10. Failure to remit funds upon demand
constitutes prima facie evidence that the
public officer has put such missing funds
or property to personal use
11. Restitution of shortages will not free the
accountable officers from the
consequences of his wrongdoings
12. Accountable officers may be convicted of
malversation even in the absence of direct
proof of misappropriation as long as there
are evidence of shortage in his accounts
which he is unable to explain
13. COC are judicial officers entrusted to
perform delicate function with regard to
collection of court funds and expected to
correctly and efficiently implement
regulations
14. Collections and safekeeping of court funds
is essential to the goal of an orderly
administration of justice and no protestation
of good faith can override such goal
15. Failure to collect the required fees, to remit
court funds as well as to give satisfactory
explanation for his failure constitutes grave
misconduct, dishonesty and even
malversation
16. No protestation of good faith can override
the mandatory nature of existing circulars
17. Dishonesty which amounts to malversation
will not be countenanced by the Court because
it definitely reduce the image of courts of
justice to mere havens of thievery and
corruption
18. Delay in the remittance of court collections
is a serious breach of duty which diminishes
the faith of people in the Judiciary. The Act
constitutes dishonesty which carries the
extreme penalty of dismissal from the service
even if committed for the first time
19. Next to the Judge, the Clerk of Court is
the chief administrative officer charged
with preserving the integrity of the court
proceedings. The nature of the work and
the office mandates that the Clerk of
Court must be an individual of
COMPETENCE, HONESTY and
INTEGRITY
 THANK YOU

Atty. LILIAN C. BARRIBAL-CO

OCA Chief of Office
Financial Management Office
Office of the Court Administrator