REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines

MEMORANDUM NO. : 2005-001

DATE : January 5, 2005

FOR :
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.

ATTACHMENTS:

Annexes A and B - Sample Forms (List of Officials

and Employees With Outstanding Cash Advances of
P50,000 and Above Aged 30 Days or Over or Over
from Due Date of Liquidation - 95 KB; - 21 KB