CEBU, Philippines - Cash advances for travel and special purposes amounting to more than P4.8 million remained unliquidated by the Toledo City government as of 2013-yearend.
An examination by the Commission on Audit showed that some P4,810,189.70 cash advances were still unliquidated and dated back as far as 2009 and earlier. The accountable officers are either already separated from the city government or deceased.
In its 2013 audit report, COA said liquidation of these cash advances is no longer feasible.
“We recommend that request for write-off in accordance with COA Circular No. 97-001 dated February 5, 1997 be prepared by management for those unliquidated cash advances of accountable officers who are already deceased with a copy of their death certificate and/or any other documents to support the request for write-off,” the state auditors said.
For accountable officials and employees who are still active in service, COA recommended the sending of demand letters to settle all unliquidated cash advances, otherwise, failure to settle their accountabilities will cause the withholding or suspension of their salaries.
The city government told COA that salary deductions will be enforced to collect the amount of the unliquidated cash advances for personnel who are still with the city. Other measures will also be done for those personnel who are no longer connected with them.
However, COA said salary deductions in liquidating cash advances is not provided in any COA circulars, thus, the city has no basis in adopting such a system.
Review of the unliquidated cash advances by COA for 2011 totaling P9,876,184.84 disclosed that only 24 percent or P2,376,054.80 was liquidated and/or adjusted from January 1, 2012 to December 31, 2013.
Moreover, 17 accountable officers had unsettled cash advances of P50,000 and above totaling P2,546,231.21, thus making them liable under the Solana Covenant by Civil Service Commission, Commission on Audit and Office of the Ombudsman.
The officers, along with their unsettled advances, are as follows: Leodegario Acebedo, P67,140, head security at Carmen Copper; Basilio Barcenas, P68,680 (deceased); Rosario Cañete, P132,964.11 (retired); Priscillana Canoy P104,220.89, City Hall staff; Roque Deada, P62,700.60 (retired); Fe Domail, P162,123, disbursing officer (liquidation already submitted); G. Alvez, P76,176.84 (undetermined); Agustin Lloveras, P184,350 (retired); Teofanio Nuñez, P74,827 (deceased).
Filomeno Plaza, Jr., P446,762.34 (deceased); Ricardo Rafols, Jr. P131,036.73 (deceased); Elvira Rodriguez, P72,200, Department of Education; Nestor Rodriguez, P69,762 (separated); Michael Angelo C. Sarno, P325,562.17, Commission on Elections, (liquidation already submitted as of July 22, 2013); Rosalina Tabelin, P227,325.53 (separated); Ricardo Tarroza Jr., P340,400 (retired).
Also included in the said unliquidated cash advances is the amount for Confidential/Intelligence Fund totaling P3,250,000. Accountable officers are former mayor Aurelio P. Espinosa, P3 million; Mayor John Henry R. Osmeña, P150,000; and Justin De Jesus, special disbursing officer, P100,000.
Espinosa and Osmeña have already furnished the audit team copy of the transmittal letter, supporting documents and courier receipts. —/JMD (FREEMAN)