COA examines officer's books

CEBU, Philippines - Julieta Marquita, who was responsible for the withdrawal and cash advance for the Christmas decoration and streetlights in the city’s streets last December, has to liquidate P1.4 million from the City Hall department heads.

This, as the team from the Commission on Audit (COA) conducted a cash examination at the City Treasurer’s Office (CTO) yesterday afternoon to determine if their practices are safeguarded against fraud and government losses of funds.

The COA earlier questioned the P5.101-million cash advance because it does not have a city’s accountant’s advice. The CTO encashed from the Land Bank of the Philippines check No. 0000749894 in the amount of P5.101 million.

According to COA, Marquita is answerable to auditors and not the department heads who failed to submit their liquidation report.

During the cash examination, the auditor demanded that Marquita present her cashbook, cash and cash items. It was found out nine of the 22 department heads failed to submit their liquidation report to the CTO, which prompted the auditor to demand from the accountable officer to have it produced.

City Treasurer Ofelia Oliva, in an interview with The FREEMAN, said that so far only five departments have yet to submit their liquidation reports. However, she could no longer recall what those departments are since they already endorsed these to the COA for examination.

Under a COA circular, the failure by an accountable officer to produce the liquidation reports shall be prima facie evidence of misappropriation.

COA already said that the transfer of cash advance from Marquita to the different heads of office is already a violation of Section 75 of Presidential Decree 1445, which states that “transfer of government funds from one officer to another shall, except as allowed by law or regulation, be made only upon prior direction or authorization, of the Commission or its representative.”

In a separate interview with The FREEMAN, City State Auditor Eva Cabrera refused to divulge their findings considering that the team has yet to consolidate all reports and documents that they have examined.

Cabrera, however, refused to say if there was a shortage in government funds during the examination yesterday. 

 Under the COA circular, the accountable officer will be held criminally liable if they fail to settle their accounts.

The COA already questioned the procedure in the cash advance and withdrawal of the money. The government auditors said that cash advances are subject to pre-audit except those for payroll, intelligence funds, petty cash funds and those given for local travel expenses of officers and employees.

The COA said that the use of cash advance is an exception and only on specified instances such as cash advance for payroll and travel. The procurement of goods and services through cash advance is not allowed. — (FREEMAN)