REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF AGRICULTURE
BUREAU OF FISHERIES AND AQUATIC RESOURCES
REGIONAL OFFICE NO. III
Diosdado Macapagal Government Center, Maimpis
City of San Fernando, Pampanga
Tel: (045) 455-08-78
Email: bfar3.gitnangluzon@gmail.com

Orientation on the use of

Cash Receipts Register
(CRReg)
ACCOUNTING UNIT
September 20, 2022
OBJECTIVE:

How to accomplish CASH

RECEIPTS REGISTER (CRReg)
form (Appendix 27)
GOVERNMENT ACCOUNTING MANUAL
(GAM)
 ACCOUNT CODES
REGULAR AGENCY FUND (FUND 101)
No. Account Title Account Code Nature of Collection
1 Registration Fees 40201020-00 • Registration Fees
2 Clearance and Certification Fees
a.) Clearance Fees 40201040-01 • Clearance of Health Certificates
b.) Certification Fees 40201040-02 • Issuance of Health Certificates
3 Licensing Fees 40201060-00
• Licensing Fees
4 Analysis and Processing Fees
a.) Analysis Fees 40201130-01 • Laboratory Fees
• Water Sample Analysis
• Microbiological Test/Analysis
b.) Application Fees 40201130-03
• Processing Fees
• Transfer Fees
b.) Other Processing Fees 40201130-99
Others not mentioned aboved
5 Lease/Rental Income 40202050-00
• Fish Pond Rental (FLAs)
• Seafood Processing Complex
• Rental Cold Storage Rental
6 Miscellaneous Income 40609990-00 • Sale of Seaweed and Fingerlings
• Liquidated Damages for delayed
completion of suppliers
• Photocopies
• Log Book Registration
• Penalties from late payment of FLAs
• FLAs Survey Fees
• Cash Overage
• Erroneous Deposits
• Other Deposits
 ACCOUNT CODES
SPECIAL ACCOUNT LOCALLY FUNDED (SALF 03)
WILDLIFE MANAGEMENT FUND
No. Account Title Account Code Nature of Collection
1 Permit Fees
a.) Permit Fees Import 40201010-01 • Import Permits
• Sanitary and Phytosanitary (SPS)
• Deposits
b.) Permit Fees Export 40201010-02 • Export Fees
• CITES Permit
• Export Commodity Clearance (ECC)

c.) Other Permit Fees 40201010-03 • Local Transport Permit (LTP)

• Wildlife Farm or Culture Permit
• Wildlife Collector's Permit
• Gratuitous Permit
2 Registration Fees 40201020-00 • Registration Fees
3 Clearance and Certification
a.) Clearance Fees 40201040-01 FRLD: if from Licensing Division,
Clearance
b.) Certification Fees 40201040-02 FIQD: if from Quarantine Division,
Certification
• Health Certificate
• Cold Storage Certificate Fees
• Other Certificate Fees

4 Licensing Fees 40201060-00 • CVFG License Fees

• Fisherman's License
• Fisherman's ID
• Special Fishing Permits
• Tonnage Fees
• CFVL License Fees
5 Inspection Fees 40201100-00 • Inspection Fees
6 Processing Fees
a.) Analysis Fees 40201130-01 • Laboratory Analysis
b.) Application Fees 40201130-03 • Application Fees
7 Fines and Penalties - Service Income 40201140-00 • Fines and Penalties for violations
under Chapter V of R.A. 9147

8 MIscellaneous Income 40609990-00 • Log Book Registration

• Cash Overage
• Erroneous Deposits
• Other Deposits
 ACCOUNT CODES

WILDLIFE MANAGEMENT FUND

No. Account Title Account Code Nature of Collection
1 Fines and Penalties - Service Income 40201140-00 • Fines and Penalties for violations
under R.A. 10654
2 MIscellaneous Income 40609990-00 • Cash Overage
• Erroneous Deposits
• Other Deposits
CASH RECEIPTS REGISTER FORM

Bureau of Fisheries and Aquatic Resources Region III Juan Dela Cruz
PFO-Pampanga Fund 03
City of San Fernando, Pampanga 1 of 1
September 2022

Juan Dela Cruz

September 30, 2022
Sample transactions
1. Day 1 – Issued five (5) Official Receipts consisting of 5
Local Transport Permit and made Deposit on the same
day.
No. Transaction Type Official Receipt No. / Client Amount
Deposit Number
1. 1 Local Transport 001 A 100.00
Permit
2. 1 Local Transport 002 B 100.00
Permit
3. 3 Local Transport 003 C 300.00
Permit
4. 5 Local Transport 004 D 500.00
Permit
5. 10 Local Transport 005 D 1,000.00
Permit
6. Deposit Slip 00A BTr 2,000.00
Sample transactions
2. Day 2 – Issued five (5) Official Receipts consisting of 3
Local Transport Permit and 2 Export Commodity
Clearance.

No. Transaction Type Official Receipt No. / Client Amount

Deposit Number
1. 1 Local Transport 006 F 100.00
Permit
2. 1 Local Transport 007 G 100.00
Permit
3. 1 Local Transport 008 H 100.00
Permit
4. 2 Local Transport 009 I 200.00
Permit
5. 2 Local Transport 010 J 200.00
Permit
Sample transactions
3. Day 3 – Deposited the collection from Day 2 and
issued five (5) Official Receipts consisting of 2 Certificate of
Clearance and 3 Fisherman’s License and made another
Deposit for the collection of the day.
No. Transaction Type Official Receipt No. / Client Amount
Deposit Number
1. Deposit Slip 00B BTr 700.00

2. 1 Certificate of 011 K 100.00

Clearance
3. 1 Certificate of 012 L 100.00
Clearance
4. 1 Fisherman’s License 013 M 100.00

5. 1 Fisherman’s License 014 N 100.00

6. 1 Fisherman’s License 015 O 100.00

7. Deposit Slip 00C BTr 500.00

Sample transactions
4. Day 4 – Issued five (5) Official Receipts consisting of 5
Renewal of Commercial Fishing Vessel License(CFVL) and
Deposits the collection on the same day.
No. Transaction Type Official Receipt No. / Client Amount
Deposit Number
1. 1 Renewal of CFVL 016 P 3,020.00

2. 1 Fisherman’s License 017 Q 100.00

3. 1 Fisherman’s License 018 R 100.00

4. 1 Fisherman’s License 019 S 100.00

5. 1 Fisherman’s License 020 T 100.00

6. Deposit Slip 00D BTr 3,420.00

 Processing Fee (40201130)

Licensing Fees (4020106000)

Miscellaneous Income (40609990)

Question and answer
Thank you!