In its findings, COA found out that the cash advances were granted for the construction of Kota Park, improvement of municipal park, renovation of municipal hall, traveling expenses, maintenance of office equipments and vehicles, renovation of mayor's office, repair of patrol boat, maintenance of barangay roads, and purchase of office furniture, among others.
COA said that the granting of cash advances was irregular since Mancio is not duly designated as disbursing officer but an elected official who is only granted cash advances for her official travels.
Moreover, additional cash advances were granted to her even if her previous cash advances were not yet liquidated, the COA learned.
It was also noted that the granting of cash advances to pay for the expenses was in violation of the law. COA Circular No.97-002 stated that, "all payments must be made through checks, only payments in small amounts be made through petty cash."
Because of this, COA recommended a strict adherence to the provision of its circular in the granting, utilization and liquidation of cash advances.
Another irregularity that the COA found was that a public bidding was not conducted for the procurement of various supplies and materials, depriving the town to avail of the lowest prices.
The COA also recommended that Mancio should designate a property custodian who is responsible for the procurement and issuance of supplies and materials. - Flor Z. Perolina