Metro Manila (CNN Philippines, August 11) – The Commission on Elections (COMELEC) has failed to liquidate ₱1.637 billion of cash advances as of September of 2018, state auditors said.
In a management letter to COMELEC Chairman Sheriff Abas dated June 17, 2019, the Commission on Audit reminded the poll body to immediately liquidate their respective cash advances, most of which were given to the poll body’s special disbursing officers.
“The accountable officers were granted additional cash advances even if their previous cash advances were not fully settled or proper accounting thereof were made,” the state auditors said.
According to COA’s breakdown, cash advances totaling to ₱1,418,290,232.42 were allotted for “special purpose/time-bound undertakings” such as May 2018 Barangay and Sangguniang Kabataan polls, official local and foreign travels of employees and officials and payroll, while ₱219,184,666.96 came from unliquidated cash from the previous years.
COA also asked the Comelec to update its subsidiary ledger to identify those who have unsettled or partially settled cash advances, The COA has recommended the withholding of their salaries.
It added that the Comelec must be cautious in granting and be compliant with the corresponding provisions in utilizing and liquidating cash advances provided for in COA Circular No. 97-002. Those accountable may face “appropriate sanctions” under Presidential Decree 1445.
COA Circular No. 97-002 states that “no additional cash advances 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.”
The audit body has also called the attention of the elections body for the unliquidated fund transfers to the national government agencies, non-government organizations, government-owned-and-controlled corporations and local government units worth ₱73,302,871.67 on top of the still unliquidated ₱857,812,956.16 unliquidated fund transfers from the previous years.
COA has also flagged the Comelec for its inability to return its almost ₱900-million dormant trust funds to the national treasury.
Comelec must submit required liquidation reports as well as supporting documents to the audit body’s Voucher Processing Division, so an annual audit report may be published, COA said.
COA also called out the Comelec for its delayed submission of its financial statements, which is a violation of the Section 60, Chapter 19 of the Government Accounting Manual, it added.
