REPUBLIC OF THE PHILIPPINES

COMMISSION ON AUDIT
Commonwealth Avenue, Quezon Cit, Phili!!ine"

MEMORANDUM NO. : #$$%&$'%
DATE: Fe()ua) #%, #$$%

TO : 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
SUBJECT : 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%
Auditors0Audit Team 1eaders 2SAs0AT1s3 assi%ned in different %overnment a%encies and all
others concerned are here/( directed to 'erform the follo#in%4
5uties of SA0AT14
-. At the end of each $uarter, startin% #ith the last $uarter of "003, the SA0AT1
shall identif( outstandin% cash advances, in a%%re%ate amounts of )60,000
and a/ove 'er accounta/le officer, a%ed 30 da(s or over from due date of
li$uidation7
2. The SA0AT1 shall 're'are a Statement of Cash Advances and 1i$uidations for
each accounta/le officer 2'er su%%ested format, Anne& 8A837
3. The SA0AT1 shall %ather evidences concernin% the cash advances #hich
remain unli$uidated such as, /ut not limited to, the follo#in%4
a. A''ointment of the official0em'lo(ee #ho #as %ranted cash advance7
/. 5esi%nation or authorit( to dra# the cash advance7 if authori9ed7
c. )hotoco'( of demand letter 2'er su%%ested format, Anne& 8:83 and
'roof of recei't /( the accounta/le officer and ans#er0e&'lanation
thereto, if an(7
d. Authenticated 'hotoco'( of dis/ursement voucher0s 'ertinent to cash
advances %ranted or e$uivalent7
e. Authenticated 'hotoco'( of the 'aid chec; for the cash advance, if
immediatel( availa/le.
f. )ertinent Audit O/servation .emorandum, if an(7
%. Other relevant documents.
4. To facilitate the filin% of the a''ro'riate criminal0administrative cases, the
SA0AT1 shall 're'are a narrative re'ort 2'er su%%ested format, Anne& 8C83 on
the evidences %athered and the Statements of Cash Advances and
1i$uidations <as sho#n in Anne& 8A8 of this .emorandum=.
6. >ithin fifteen 2-63 #or;in% da(s after the end of each $uarter, the SA0AT1
shall su/mit the narrative re'ort and the su''ortin% documents to the Re%ional
1e%al and Ad?udication 5irector 2R1A53, 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.
5uties of R1A501AO 5irector4
A. >ithin ten 2-03 #or;in% da(s from recei't thereof, the R1A501AO 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
2-3 ,on!)residential a''ointees B to the res'ective Re%ional 5irector,
Civil
Service Commission 2CSC37
2"3 )residential a''ointees B to the )residential Anti!Graft
Commission
2)AGC37 and
233 Elective officials B to the Office of the Om/udsman 2O.:3.
/. Criminal cases B to the O.:05OC
. The R1A501AO 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.:, 5OC and
)AGC. Entil 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(.