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Comelec to resolve issue of unliquidated cash advances

The Comelec’s main office in Intramuros, Manila.

Metro Manila (CNN Philippines, July 13) — The Commission on Elections (Comelec) on Thursday said it is working to resolve the issue of ₱2 billion in unliquidated cash advances indicated by the Commission on Audit (COA) in its 2022 annual audit report.

“Hon. G. E. M. Garcia, at the beginning of his term as Chairman of the Commission on Elections, included in his priority agenda, among others, the liquidation of unsettled cash advances and institutionalization of reforms in all operations and administrative affairs of our agency, heightened with the enhanced policies of transparency, accountability and inclusivity,” the Comelec said.

The report, which was uploaded on COA’s website on July 6, said ₱2.169 billion in cash advances remained unliquified even with the purpose which it was granted for has been served. This is contrary to Section 89 of Presidential Decree 1445, or the Government Auditing Code of the Philippines, which says “no cash advance shall be given unless for a legally authorized specific purpose.

“A cash advance shall be reported on and liquidated as soon as the purpose for which it was given has been served,” according to the law. “No additional cash advance shall be allowed to any official or employee unless the previous cash advance given to him is first settled or a proper accounting thereof is made.”

A COA circular also said cash advances should be liquidated from five to 60 days depending on the purpose.

The Comelec said the liquidation of cash advances is a “continuing administrative process.”

“With closer coordination with the Commission on Audit, all that remains to settled in the said unliquidated cash advances, as of July 12, 2023, is the amount of ₱717,154,871.57,” the Comelec clarified. “This remaining amount are now continuously being liquidated as of writing.”

The agency added the remaining amount is expected to be settled “for the soonest possible time.”

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