The entire agency itself has an unliquidated cash advances of at least P46,310,026.77 as of December 31, 2005, roughly 240 percent compared to the closing balance in 2004 which was P13,602,307.18
The OCD regional office, according to the AAR, has an unliquidated cash advances of P3,026.827.30 in 2004 compared to P311,690.67 in 2004.
Topping the list is OCD-Region VI with P4,80,477.10 followed by OCD-Region V, P3,563,519.81; OCD-CAR, P3,305,887.97; OCD-Region VI, P3,305,636.74; and OCD-Region VIII, P3,243,211.
Pursuant to COA provisions, cash advances should be fully liquidated at the end of each year.
COA said that at least P13,297,242.50 of the entire amount had remained outstanding for more than six months.
According to COA, the long outstanding cash advances could be attributed to the weak control used in monitoring the grant and liquidation.
These also include the late recording of cash advances, late submission and recording of liquidation vouchers/reports, granting of cash advances despite the non-liquidation of previous ones and allowing cash advances to remain unliquidated at the end of the year.
The COA said the increase in the year-end unliquidated balance resulted in the pre-positioning of the Quick Response Fund (QRF) of the 16 regional centers in order to equip them with rapid response facilities in case of emergencies.
"A workable plan should be designed and implemented by the (OCD) management to ensure the immediate liquidation of cash advances and to strictly observe the prohibition of granting additional cash advances unless the previous ones are fully liquidated," according to COA.
COA also observed that at least P40,000 financial assistance to beneficiaries and victims of casualties of the past year in the region was not liquidated. This formed part of the P5,050,000 distributed financial assistance to all regional offices last year.
Furthermore, COA also noted that OCD transferred funds totaling P130,782,033 to other local government units and national agencies which also remained unliquidated.
Rules and regulations in the grant, utilization and liquidation of Transferred Funds to Implementing Agencies require the submission to the Source Agency the reports of checks issued and disbursements.
The OCD is an attached agency of the Department of National Defense. - Ferliza C. Contratista