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(Illustrative Example Only)
ANNEX A
STATEMENT OF CASH ADVANCES AND LIQUIDATIONS
As of December 31, 200__
Name of Accountable Officer :
___________________________________
Position/Designation: Administrative Officer V/Special
Disbursing Officer
CASH ADVANCES:
Date
CA
Voucher No.
Check
No. Purpose* Amount
200__
Beg. Balance
Jan. 15
Feb. 15
Mar. 20Apr. 2
July 14
Oct. 10
Oct. 20
0210
0261
03110361
0391
0481
0501
131
161
201241
291
371
401
NONE
P 300,000.00
400,000.00
500,000.00400,000.00
500,000.00
300,000.00
500,000.00
Total Cash Advances P 2,900,000.00
LIQUIDATIONS:
Date
Liquidation
Voucher No. Purpose/Remarks** Amount
200__
Feb. 20Mar. 2
July 2
Oct. 20
02910281
0321
0381
P 300,000.00100,000.00
500,000.00
700,000.00
Total Liquidations P 1,600,000.00
UNLIQUIDATED CASH ADVANCES as of December 31, 200__ P
1,300,000.00
Prepared by:
_______________________________
Audit Team Leader
INSTRUCTIONS:*Specify the purpose stated on the voucher. If
none is specified, indicate No purposespecified.
**If specific CAs are liquidated, indicate InFull/partial
liquidation of CA voucher(s)No(s) __. If no CA is specified,
indicate
None s ecified.
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(Illustrative Example Only) ANNEX B
Republic of the Philippines
_______________________________(Name of the Agency)
_______________________________
(Address
)OFFICE OF THE AUDITOR
______________
(Date)
DEMAND LETTER
__________________________
____________________________________________________
Sir/Madam:
Records of this Office show that as of ________________, you
have outstanding unliquidated cash
advances in the total amount of
______________________________________________,
(P_______________), per attached Statement of Cash Advances and
Liquidations.
Under Section 5.1, COA Circular No. 97-002, you are required to
liquidate your cash advances as
follows:
1. Salaries, Wages, etc. within five (5) days after each fifteen
(15) day/end of the month pay period;
2. Petty Operating Expenses and Field Operating Expenses within
twenty (20) days after the end of
the year, subject to replenishment as frequently as necessary
during the year;
3. Official Travel within sixty (60) days after return to the
Philippines, in the case of foreign travel orwithin thirty (30)
days after return to permanent official station in the case of
local travel, as
provided for in E.O. 248 and COA Circular No. 96-004.
In addition, Section 5.8 requires that all cash advances should
be fully liquidated at the end of each year,
except for petty cash fund.
The prescribed period for you to liquidate your cash advance has
already lapsed, but to date we have
neither received any of your liquidations nor a written
explanation for your failure to do so.
In view of this, demand is hereby made of you to settle your
accountabilities with the Accounting
Section within thirty (30) days from receipt hereof, through the
submission of the necessary supporting
documents, and to refund any excess amount or submit a written
explanation for your failure to do so.
Failure on your part to comply herewith shall constitute a
ground for the withholding of the payment of
any money due you as provided for by COA Circular No. 97-002
dated February 10, 1997, and a prima facie
presumption under Article 217 of the Revised Penal Code that you
have malversed the funds to your personal
use and benefit (Martinez vs. Sandiganbayan, GR No. 126413 dated
August 10, 1999). Your failure shall
likewise constitute violation of Article 218 of the Revised
Penal Code for failure to render accounts and of
Section 89 of PD 1445 which is punishable under Section 128 of
the same Code.
___________________
Auditor
Cc: The Agency Head
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(Illustrative Example Only) ANNEX C
Narrative Report
On
Unliquidated Cash Advances
In compliance with COA Memorandum No. __________ dated
_____________,
particularly item no. 1 thereof, I identified and verified
outstanding cash advances aged
thirty (30) days or over from their due dates of liquidation. As
a result, it was discovered
that Mr________________________________, an employee/official
of
_______________________________________________________________________
has outstanding unliquidated cash advance as of December 31,
200__ in the amount of
P________________, in violation of Section 5.1.2, COA Circular
No. 97-002.
Section 5.1.2. COA Circular No. 97-002 provides that the
Accountable Officershall liquidate his cash advance within twenty
(20) days after the end of the year.
It was observed that as of
____________________________________________
M _________________________________ has not yet liquidated
his/her cash advances
which had a balance of P____________________ (Annex A) as of
December 31, 200___.
Under the aforesaid rules and regulations Mr/Ms_______________
should have
liquidated his/her cash advance not later than January 20, 200
___. The liquidation
therefore of his cash advance is overdue by more than twenty
(20) days in violation of the
COA Circular cited above.
A demand letter was served to the Accountable Officer demanding
liquidation or
explanation for non-liquidation. However, as of date of this
report, after the lapse of
the thirty (30) day period given him/her within which to
liquidate or explain why he/she
has not liquidated his/her outstanding cash advances, he/she
still failed to comply with
our demand.
Prepared by:
_______________________________
Audit Team Leader
