REPUBLIC OF THE PHILIPPINES COMMISSION ON AUDIT
Commonwealth Commonwealth Avenue, Quezon Cit, Phili!!ine"
MEMORANDUM
NO.
:
DATE:
TO
:
SUBJECT :
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%$All A""i"tant Commi""ione)", Le*al an+ A+u+i-ation O..i-e /i)e-to)", Clu"te) /i)e-to)", Re*ional Le*al an+ A+u+i-ation /i)e-to)", Re*ional Clu"te) /i)e-to)", Su!e)vi"in* Au+ito)", Team Lea+e)" an+ All Othe)" Con-e)ne+0 Su(mi""ion o. Re!o)t" on Unli1ui+ate+ Ca"h A+van-e" to the Civil Se)vi-e Commi""ion, P)e"i+ential Anti&2)a.t Commi""ion, O..i-e o. the Om(u+"man o) /e!a)tment o. 3u"ti-e0
COVERAGE This memorandum shall cover all cash advances as defined in Section 3.0, COA Circular 9! 00", #hich remain unli$uidated and lon% outstandin%, e&ce't for 'ett( cash fund.
S)EC*+*C ACT*V*T*ES *n addition to the usual audit activities under COA Circular o. 90!33- dated a( 3, -990, restated, #ith amendments, in COA Circular 9!00" dated +e/ruar( -0, -99, Su'ervisin% AuditorsAudit AuditorsAudit Team 1eaders 1eaders 2SAsAT1s 2SAsAT1s assi%ned assi%ned in different different %overnment %overnment a%encies a%encies and all others concerned are here/( directed to 'erform the follo#in%4 5uties of SAAT14 -. At the end end of each $uarte $uarter, r, startin% startin% #ith #ith the last $uarte $uarterr of "003, "003, the SAAT1 SAAT1 shall identif( outstandin% cash advances, in a%%re%ate amounts of )60,000 and a/ove 'er accounta/le officer, a%ed 30 da(s or over from due date of li$uidation7 2. The SAAT1 shall 're'are a Statement of Cash Advances and 1i$uidations for each accounta/le officer 2'er su%%ested format, Anne& 8A87 8A87 3. The SAAT1 SAAT1 shall shall %ather %ather evidence evidences s concernin concernin% % the cash advan advances ces #hich #hich remain unli$uidated such as, /ut not limited to, the follo#in%4 a. A''oint A''ointmen mentt of the officiale officialem'lo m'lo(ee (ee #ho #as #as %ranted %ranted cash cash advance7 advance7 /. 5esi%na 5esi%nation tion or or authorit( authorit( to dra# dra# the the cash advan advance7 ce7 if author authoried ied77 8:8 and c. )hotoco'( of demand letter 2'er su%%ested format, Anne& 8:8 'roof of recei't /( the accounta/le officer and ans#ere&'lanation
thereto, if an(7 Authenticated 'hotoco'( of dis/ursement vouchers 'ertinent to cash advances %ranted or e$uivalent7 e. Authenticated 'hotoco'( of the 'aid chec; for the cash advance, if immediatel( availa/le. f. )ertinent Audit O/servation emorandum, if an(7 %. Other relevant documents. 4. To facilitate the filin% of the a''ro'riate criminaladministrative cases, the SAAT1 shall 're'are a narrative re'ort 2'er su%%ested format, Anne& 8C8 on the evidences %athered and the Statements of Cash Advances and 1i$uidations
ithin fifteen 2-6 #or;in% da(s after the end of each $uarter, the SAAT1 shall su/mit the narrative re'ort and the su''ortin% documents to the Re%ional 1e%al and Ad?udication 5irector 2R1A5, for re%ions outside etro anila, and to the 1e%al @ Ad?udication 5irector concerned, for etro anila. The COA re'resentative to the *AAGCC Consultative Committee shall at the same time /e furnished a co'( of the transmittal letter coverin% the re'ort. d.
5uties of R1A51AO 5irector4 .
>ithin ten 2-0 #or;in% da(s from recei't thereof, the R1A51AO 5irector shall ascertain the com'leteness of the documents, and immediatel( thereafter transmit the same for the filin% of a''ro'riate char%es, as follo#s4 a. Administrative cases B 2- on!)residential a''ointees B to the res'ective Re%ional 5irector, Civil Service Commission 2CSC7 2" )residential a''ointees B to the )residential Anti!Graft Commission 2)AGC7 and 23 Elective officials B to the Office of the Om/udsman 2O:.
.
/. Criminal cases B to the O:5O The R1A51AO 5irector shall at the same time furnish a co'( of the transmittal letter to the COA re'resentative to the *AAGCC Consultative Committee.
5uties of COA Re'resentative to the *AAGCC4 D.
The COA re'resentative shall su/mit a monthl( re'ort to the *AAGCC Consultative Committee on the cases referred to the CSC, O:, 5O and )AGC. ntil further orders, the 5irector, 1e%al and Ad?udication Office B ational, is the re'resentative of this Commission to the *AAGCC Consultative Committee.
E++ECT*V*TF This emorandum shall ta;e effect immediatel(.
