[ OCA CIRCULAR NO. 71-2017, March 27, 2017 ]

[ OCA CIRCULAR NO. 71-2017, March 27, 2017 ]

[ OCA CIRCULAR NO. 71-2017, March 27, 2017 ]

TO : ALL JUDGES, CLERKS OF COURT, BRANCH CLERKS OF COURT AND OFFICERS-IN-CHARGE/ACTING CLERKS OF COURT OF THE SECOND LEVEL COURTS

SUBJECT: Remittance of Money Exhibit, Proceeds from Sale of Exhibits and Fines Imposed in Drugs Cases

Pursuant to Section 20 of Republic Act No. 9165 (RA 9165), otherwise known as "The Comprehensive Dangerous Drugs Act of 2002", all judges, clerks of court, branch clerks of court, and officers-in- charge/acting clerks of court of the second level courts shall deposit/remit to the General Fund/Bureau of the Treasury (BTr) the confiscated and forfeited monies in drugs cases.

The confiscated and forfeited monies referred to in the preceding paragraph shall be properly receipted using the General Fund (GF) official receipt and shall form part of its quarterly report.

Moreover, Section 20 of RA 9165 likewise provides that the proceeds of any sale or disposition of any property which has been confiscated and forfeited in relation thereto shall be used to pay all expenses incurred in the proceedings for the confiscation, forfeiture, custody and maintenance of the property pending disposition, as well as the expenses for publication and other costs defrayed by the court in connection therewith. The proceeds in excess of these expenses shall accrue to the Dangerous Drugs Board (DDB) under LBP SA No. 3402- 2445-76 with Agency Code A5788, and a corresponding official receipt shall be issued therefor.

The fines imposed by the trial courts, pursuant to Paragraph 3 of Section 87, Article X of RA 9165 and OCA Circular No. 95-2007 dated 3 October 2007, shall likewise be receipted and deposited/remitted to the account of the DDB.

A separate booklet of official receipts (ORs) shall be maintained for purposes of collection of the proceeds pertaining to the DDB. This booklet may be purchased from the concerned province, city or municipality or from any government agency/entity, as the case may be, and shall be chargeable to the proceeds from the sale referred to above and to be treated as defrayed expenses by the court. No ORs issued by the Supreme Court of the Philippines shall be used for DDB collections.

Moreover, the clerks of court/officers-in-charge/acting clerks of court in single sala courts or offices of the clerk of court of the second level courts are directed to prepare three (3) sets of quarterly reports should there be any proceeds from the sale of exhibits and/or fines in a prescribed quarter. Two (2) sets of said report shall be submitted, along with the supporting documents, to:

THE CHIEF National Cash Accounting Division BUREAU OF THE TREASURY Ayuntamiento Building Corner Cabildo and Aduana Sts., Intramuros, Manila

copy furnished:

THE CHAIRMAN Dangerous Drugs Board 3 rd Fir. DDB-PDEA Bldg., National Government Center Nia Road, Diliman, Quezon City 1100 Metro Manila

The third copy of said report and its supporting documents shall be kept on file for audit purposes. All copies of the reports must be certified correct by the clerk of court/officer-in-charge/acting clerk of court and subscribed under oath before the presiding judge/executive judge concerned. Sample form of the quarterly report to the DDB is hereto attached (Annex "A").

Copies of the official receipts used for the collections pertaining to the DDB shall be filed as follows:

1. The original payor’s copy of the official receipt shall be attached to the case folder/expediente; 2. The original duplicate copy of the official receipt shall be attached to the quarterly report pertaining to the National Cash Accounting Division of the BTr; and 3. The original triplicate copy of the official receipt shall not be detached from the booklet and shall be kept on file for audit purposes.

Editable/electronic copies of the quarterly reports shall be submitted to the Fiscal Monitoring Division, Court Management Office, Office of the Court Administrator, pursuant to OCA Circular No. 61-2017.

In case there are no transactions at the end of the quarter, only one (1) copy of the report shall be prepared and must be kept on file for audit purposes. The same must still be certified correct by the clerk of court/officer-in-charge/acting clerk of court and subscribed under oath before the presiding/executive judge concerned. Notice to the BTr and the DDB is no longer needed pursuant to the Efficient Use of Paper rule.

Strict compliance is enjoined.

27 March 2017

(SGD.) JOSE MIDAS P. MARQUEZ Court Administrator