COA Circular No , dated November 28, 2012

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Presentation transcript:

COA Circular No. 2012-004, dated November 28, 2012 “Demand for the Immediate Liquidation and Settlement of All Cash Advances Outstanding as of December 31, 2011”

Addressed to the following: All Heads of National Government Departments, Bureaus and Agencies; Provincial Governors, City/Municipal Mayors; Managing Heads of Government-owned and/or Controlled Corporations; All Treasurers, Finance Officers, Regular and Special Disbursing Officers, and Other Accountable Officials of the aforesaid Government Agencies; COA Directors, Regional Directors, and Heads of Auditing Units, and All Others Concerned

Rationale As a general rule, cash advances must be liquidated within the prescribed periods depending on the nature and purpose of the cash advance: Salaries and wages Petty and field operating expenses Local travel and foreign travel Honoraria and similar payments to officials and employees Expenses for special projects/activities such as anniversary celebration Cultural and athletic activities The above cash advances must be liquidated within twenty (20) days from the accomplishment of the purpose.

Settlement and Liquidation of Cash Advance A cash advance is settled and liquidated either by: Returning the money advanced if unspent, Or by the presentation of regularly accomplished vouchers, giving satisfactorily detail of the items thereon paid which must be in accordance with the purpose for which the cash advance was granted, and further supported by proper receipts and other evidence of payment, subject to the result of the post-audit thereof by the auditor concerned.

Primary responsibility of Heads of Agencies Section 2 of Presidential Decree (P.D.) No. 1445, the Government Accounting Code of the Philippines, places the responsibility to faithfully take care that government funds and property be safeguarded from wastage directly with and primarily on the chief or head of the government agency concerned

Legal presumption against non-liquidation of cash advance Article 217 of the Revised Penal Code states in unequivocal terms that: “The failure of a public officer to have duly forthcoming any public funds or property with which he is chargeable, upon demand by any duly authorized officer, shall be prima facie evidence that he has put such missing funds or property to personal use.”

Final demand to settle unliquidated cash advance Final notice and demand is hereby made to all concerned to settle and liquidate all outstanding cash advances as of December 31, 2011, on or before January 31, 2013. Provided, however, that those who have been issued by the Commission on Audit notice and demand, prior to the issuance of this Circular, to settle and liquidate their cash advances within a specified period, shall do so within the period specified in the said notice.

An accountable officer refers to: A public officer or employee who, in the discharge of his office, receives money from the government which he is bound to later account for. Transfer, separation or retirement from the government does not operate to discharge the said person from coverage of the definition and corresponding duty to account for the unliquidated advances.

This Circular shall serve as the demand required under appropriate law, rules and regulations to settle the accountable officer’s unliquidated cash advance as well as all those who are already separated from the service or have transferred to other agency.

Duties of Agency officials: On or before December 15, 2012, all heads of government agencies shall disseminate in writing this Circular to all Accountable officials and employees within their respective agencies and serve a written notice to and demand settlement of the outstanding cash advances as of December 31, 2011. The Chief Accountant shall, within the same period, furnish the head of agency and the head of the auditing unit thereat a list of accountable officers with unliquidated and outstanding cash advances.

Duties of the Commission on Audit: Ensure that the outstanding cash advances are liquidated within the specified periods Shall Evaluate the cash advances of Accountable Officers to determine compliance with pertinent COA Rules and Regulations and to report violations thereof Shall report on or before February 28, 2013 to the agency head and to the Director, FAIO, compliance with this Circular including the ageing of the cash advances showing the purpose and other information Submit to the respective COA Directors the vouchers and all supporting documents relative to the grant of the cash advance, copy furnished the COA Chairperson

Consequences of failure to liquidate Failure of an accountable officer to liquidate his outstanding cash advance on or before January 31, 2013 shall constitute cause for the filing of malversation charge under Article 217, failure to liquidate cash advance under Article 218, both of the Revised Penal Code or criminal prosecution under Section 128 of P.D. 1445. The suspension of salaries of the accountable officers shall be ordered by the auditor concerned to the propers agency official through the head of the Agency. Appropriate administrative proceedings shall likewise be instituted.