By Dominique Gabriel G. Bañaga

According to a Commission on Audit (COA), as of December 2018, the Negros Occidental provincial government is liable for P63.93 million in unliquidated cash advances. Based on data from the report, a total P46 million was drawn from the Intelligence/Confidential Fund, which was released as far back as 2011.
COA notes, “This is in violation of Section 89 of Presidential Decree No. 1445.” The decree is also referred to as the State Audit Code of the Philippines.
The 2018 COA annual audit report stated: “A cash advance shall be reported on and liquidated as soon as the purpose for which it was given has been served. No additional cash advance shall be allowed… unless the previous cash advance given to him is first settled or a proper accounting thereof is made.”
The report also pointed out, P46 million could not be liquidated due to delays in receiving credit notices from the COA Intelligence and Confidential Fund Audit Unit.
The provincial government had taken steps to resolve the problem, issuing a memorandum in 2014 demanding all officials and employees to liquidate their outstanding cash advances.
COA also acknowledged: “The aforesaid measure has notably reduced the amount of unliquidated cash advances.”
The balance has dropped from the initial P92,800,727.55 recorded in 2015.
The Negros Occidental provincial government, through the provincial accountant, was recently reminded to continue demanding the immediate liquidation of outstanding accounts./DGB, WDJ