CEBU, Philippines - After auditing the financial transactions of the Land Transportation Office-7 regional office and its district offices, the Commission on Audit said as of December 31, seven LTO disbursing officers still have unliquidated cash advances amounting to P1,692,755 because they are not strictly complying with the prescribed guidelines to account for the government funds entrusted to them within five days after every payday.
The said disbursing officers had been granted cash advances for the salaries of the LTO personnel in the districts where they are assigned.
They are Yvonne Auza of LTO-7 regional office, P1,374,473; Teresa Tambolero of LTO-Mandaue City, P208,866; Lourdes Villegas, Dumaguete-LTO, P46,156; Alice Petarco of LTO-Tagbilaran City, P32,677; Florencia Sumalinog of LTO-Danao City, P18,807; Everett Chuan of LTO-Motor Vehicle Inspection Service, P11,767 and Luciana Dicdican of LTO-Cebu City with only P5.68.
The state auditors said the concerned LTO disbursing officers were always late in liquidating their cash advances ranging from 15 days to more than a year, in violation of the provisions of the Government Accounting and Auditing Code.
The records showed that they were still granted additional cash advances even if their previous cash advances have not yet been settled resulting in the overlapping of cash advances and causing difficulty in the submission of liquidation documents.
It was learned that even though the amounts involved were already disbursed, the liquidation documents like the daily time records and application for leave of employees were not yet submitted by the concerned personnel that caused the delay in liquidating the funds.
Aside from the unliquidated cash advances of the disbursing officers, COA also noted another P763,048 in unliquidated cash advances of LTO officers and employees were granted for travel purposes. Some of these have remained unliquidated for up to 10 years.
Many of these LTO employees with pending unliquidated cash advances amounting to P282,159 are already retired, have transferred to other regions or are already dead.
Employees who have unliquidated cash advances and still work in the LTO-7 have already started paying their obligation through installment basis.
But the state auditors said the amount involved is very minimal and “if tolerated it is tantamount to granting loan to these employees without any interest.”
COA said although the concerned employees are willing to liquidate or settle their cash advances, but the manner of payment was not advantageous to the government.
The state auditors said the unliquidated cash advances accumulated due to the lack of monitoring by the accountant and the continued granting of additional cash advances despite the non-settlement of the previous cash advances.
The LTO officials pledged to exclude from the payroll, meaning they will not release the salaries of those employees who failed to submit the required daily time records and application for leave from their work. —Rene U. Borromeo/BRP (FREEMAN NEWS)