D.

Receipt shall be recorded as revenue of special, fudiciary or trust fund, or funds other than the general fund only
when authorized by law.

 what was the general rule earlier? So, all collection should accrue to the general fund, this is the exception,
unless it is exempted if authorized by law so it will accrue to the special, fiduciary, or trust fund. And remember
that the General law is general fund so generally it's in the general fund, that's another one of the fundamentals
principle of revenue
 SPECIAL REVENUE FUND - A special revenue fund is an account established by a government to collect
money that must be used for a specific project. Special revenue funds provide an extra level of
accountability and transparency to taxpayers that their tax dollars will go toward an intended purpose.
 FUDICIARY FUND or TRUST FUND - A fiduciary fund is used in governmental accounting to report on
assets held in trust for others. When financial statements are prepared for fiduciary funds, they are
presented using the economic resources measurement focus and the accrual basis of accounting.

E. A collecting officer shall immediately issue an official receipt (OR) upon collecting a payment of any nature.

 So what exactly does this mean, so here it is, never ever pay to the government or any government agency that
will not give you a receipt, so for example Mr. Nares will pay the ameliar so when he comes to the office it's like
that the treasurer doesn't have a receipt, so let's just say that Mr.Nares house is quite far away in the office and
he has to go home because he has something important to do, so do you think he can pay the treasurer and
then come back for the receipt? of course not, because based on what is stated in the letter e, a collecting
officer shall immediately issue an official receipt. So a government official can't accept payment until he/she can
give a receipt because that's where corruption starts, because that's the paper trail that proves you already paid
ameliar if that agency didn't give you a receipt what will be your proof that you already paid ameliar. And then
that receipt will serve as your proof that what you paid will be remitted or obtained by the bureau of treasury.
 PAPER TRAIL - A paper trail simply means the collection of records documenting actions over time –
usually, a paper trail traces financial transactions. A paper trail usually refers to things like receipts,
invoices, expense records, or purchase orders within a business setting.

F. Where mechanical devices (example electronic official receipt) are used to acknowledge cash receipts, the COA may
approve, upon request, the exemption from the use of accountable forms.

 so our receipt from the government is printed by a government agency that agency is called the National
Printing Office, it is the one that provides the receipt and that receipt is included in what we call accountable
forms, when we say accountable forms it should always be complete, consecutive with numbers, any serial
numbers or form that is missing there should be an accounted form, so the government's receipt is not the only
one that is issued without being accounted for, it cannot be duplicated, nor can something be lost because if
someone duplicated, for example, you paid and then you found out that the person next you have the same
official receipt as yours, so there is a problem with that because the official receipt must only be one at a time,
you cannot have the same. So when it's done mechanically or with electronics, it's possible, because other
people pay for example Housing loan or any contribution to the government such as SSS or Pagibig they pay to
the bank, the bank will not give you an official receipt, the agency will only give you a reference number, those
are the ones that needs the approval of COA before that government agency can use electronic.
G. Temporary receipts shall never be used to acknowledge the receipt of public funds.

 So this is what was i said earlier in the letter E,that no payment no receipt, so especially here, it is said that a
government agency does not or cannot issue a temporary receipt.

H.