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 quarter’s 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.