Liquidating petty cash advances
31, 2013 could face charges for malversation of public funds and violation of Presidential Decree 1445 or the Government Auditing Code of the Philippines.
Among the officials flagged by the COA was Presidential Spokesperson Ernesto Abella, for his P630,244.18 cash advance for the Brunei state visit, as well as P622,404.67 for the ASEAN Summit in Laos and P673,307.60 for the visit to Indonesia.
101-97-09-878 and 101- for the amounts of FIFTY THOUSAND PESOS (950,000), respectively, did then and there, willfully, unlawfully and feloniously fail to render accounts for a period of two months after such accounts should have been rendered, to the damage and prejudice of the government in the aforestated amounts.
On December 18, 1997, Abesamis notified petitioner, municipal treasurer Norma R. Domingo of the disallowance of the municipality's cash advances and directed them to settle the Neither Panganiban nor Domingo returned the amount.
Petty cash funds as well as the P30 million in confidential/intelligence funds were included among the unliquidated cash advances noted by the state audit.
Some of the accountable officers who failed to liquidate their cash advances were no longer connected with the Provincial Government.