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REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

MEMORANDUM

FOR

NO. : 2005-001
DATE: January 5, 2005

: Assistant Commissioners of the Operating Sectors and their


respective Cluster Directors, Regional Cluster Directors,
Supervising Auditors, and Team Leaders

SUBJECT : Providing a Monitoring Basis for Unliquidated Cash Advances


per COA Circular No. 97-002, dated February 10, 1999, and the
Submission of Reports Thereon to the CSC and OMB as
required in COA Memorandum No. 2004-014, dated February
24, 2004

Upon the representation of the Civil Service Commission, you were earlier required
to submit the additional documents that the CSC needs to enable it to file the
appropriate cases against the officials reported to have long outstanding cash
advances. This is in accordance with the tripartite CSC-OMB-COA Solana Covenant as
part of the anti-corruption drive of the Government.
Over the long run, however, all Cluster Directors/Regional Cluster Directors and
their respective Supervising Auditors and Team Leaders should have a basis for the
monitoring of such cases in all the agencies under their respective jurisdictions. They
each would need a comprehensive List of Officials/Employees with Outstanding Cash
Advances of 50,000.00 and Above, Aged 30 Days or Over from Due Date of
Liquidation.
For this purpose and to initially provide this Office bench-mark data on these cash
advances, you are hereby directed to submit to your respective Assistant
Commissioners information thereon as of December 31, 2003, using the attached
sample format (Annex A). Since these data could readily be lifted from the Schedule of
Cash Advances attached to the agencies financial statements as of that date, to which
you can simply add the other data required in the proposed format on the status of
submission of documents pertinent to each cash advance reported, may we set the
deadline for initial submission hereof on or before January 31, 2005. Thereafter, a

quarterly report should be submitted within ten (10) days from the end of each quarter
(sample format Annex B), supplemented by a quarterly Report on Liquidations of
Cash Advances covered in preceding quarters report.
For your own monitoring purposes, you may eventually devise a format you can be
comfortable with and which you believe would be most effective at your respective
levels. For submission of herein required bench-mark data and for subsequent quarterly
reports, however, please use the attached sample format for uniformity and for ease of
consolidation, if necessary.
The Assistant Commissioners concerned shall supervise and monitor the proper
and systematic implementation of this directive.
For compliance.