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Manila Bulletin devider Philippines devider National devider 'Do not allow gov't disbursing officers to retire, resign without clearance on accountabilities' -- COA

'Do not allow gov't disbursing officers to retire, resign without clearance on accountabilities' -- COA

Published Jun 18, 2024 07:43 am

Government disbursing officers should not be allowed to retire or resign their posts without clearance for their money, property, and other accountabilities, the Commision on Audit (COA) said.

This was pointed out by COA in its 2023 annual audit report on Looc town in Occidental Mindoro. The town allowed its special disbursing officer (SDO) to resign her post without settling her outstanding cash accountabilities amounting to P75,285.17.

"The said amount pertains to the unliquidated cash advance of a former SDO for the purchase of various supplies. Verification revealed that the cash advance amounting to P109,538.17 was granted in March 2023. However, only the amount of P34,253 was liquidated prior to separation from the service in the last quarter of CY 2023. As such, P75,285.17 remained outstanding in the books, contrary to the provisions of COA Circular No. 97-002," COA said.

As a result, the SDO's cash accountabilities amounting to P75,285.17 remained outstanding as at Dec. 31, 2023, contrary to the provisions of COA Circular No. 92-391 dated Nov. 25, 1992 and COA Circular No. 97-002 dated Feb. 10, 1997.

COA Circular No. 92-391 requires all government officials and employees with cash advances to settle and secure clearances from their accountabilities before being allowed to transfer or resign from their positions. On the other hand, COA Circular No. 97-002 provides that a cash advance must be reported on as soon as the purpose for which it was given has been served.

It said the failure of the disbursing officer to settle her cash advances exposed government funds to possible loss, misuse, or misapplication. There was likewise probable loss of supporting documents because the related expenses were not recognized during the year, it said.

It also said that when its audit team inquired about the accountable officer's resignation and failure to settle cash advances, the municipality said that a demand letter dated Feb. 28, 2024 was already issued requiring her to liquidate and settle her outstanding cash accountabilities immediately.

While the former Special Disbursing Officer acknowledged and received the letter on March 6, there has been no response yet as of March 31, it added.

Related Tags

Annual audit report Audit reports Occidental Mindoro cash advance Commission on Audit (COA) Commission on Audit
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