Liquidating petty cash advances Dating antey
The commission noted that the transactions were either “inappropriate to be considered as representation expenses within the purview of the account’s description, such as media representation, gifts and raffle prizes” while “meals, beverages and official meetings were not duly supported with the required documents.
The commission recommended that submission of documents as proof of the regularity and necessity of the expenditures be required.
The PCOO told the COA that it has already issued a “stern reminder” to its officials and personnel to comply with liquidation rules of the commission as well as other pertinent regulations.
The PCOO however told the commission that it should consider the “peculiar nature” of the agency which needs to follow the “consecutive travels of the President, especially last year when official and state visits of the President happened one after another, thus the delay in the liquidation of some cash advances on official travel.” Asked for comment, Marfil said that like other government officials, there was just a delay in the submission of his official receipt worth P19,030.80.
He in fact admitted that the disallowed cash advances were made under his authority, that he was the payee of the checks and that he received them. Province, city, and municipal auditors shall certify the balances arising in the accounts settled by them to the Chairman of the COA and to the local treasurer, accountant, and other accountable officers.The COA also noted unliquidated cash advances of Assistant Secretary for Policy and Legislative Affairs Michael Kristian Ablan for his cash advance of P228,700.00 for the National Communications Workshop; Ma.Teresa Hernandez for the US visit of Abella and former Foreign Affairs Sec.Abesamis, mindful of petitioner's predicament, pointed out that the cash advances were made under his (petitioner's) authority.Moreover, the checks were payable to him (as payee) and he admitted receipt thereof.beyond reasonable doubt of violation of Article 218 of the Revised Penal Code.