frepublic of the Philtppinu

ACUNA, Noel R.
Re: Unliquidated Cash Advance
(Dr7zooo53r6)
X

Sir/Madam:

The Commission promulgated on October 15, 2org Decision No. r9o449 on the
above-cited case, copy attached. lts original is on file with this Commission.

October :.z 2o1g.

Very truly yours,

rfr
\tlti\J,/urtr
OLORES B BONIFACIO
ln'o Director lV
Commission Secretariat and Liaison Office
Copy furnished:

Mr. Noel Acufia

c/o Inspectorate Office
Philippine Postal Corporation
Mega Manila Office
Liwasang Bonifacio
rooo Manila

Postmaster General & CEO Joel L Otarra

Philippine Postal Corporation
Manila Central Post Office Building
Liwasang Bonifacio
rooo Manila

Director lV Ruflna S. Laqulndanum

Corporate Government Sector
Cluster 3-Public Utilities
Commission on Audit
Commonwealth Avenue
1121 quezon City

Director lVJudlth D. Chlcano

Civil Service Commission National Capital Region
No. 25, Kaliraya Street, Barangay Dofia Josefa
rroo Quezon City
.. @-
CSL0/SSD/APS|dang
RIIIASED

/(02) 931-7939/(02) 931€092 Q cscphil6cscgov.ph ! www.cr.gov.ph

 Republic of the Philippinu

ACfINA, Noel R. Number: 190 44s

Re: Unirquidated Cash Advance
| 5 ocT 20ts
(D1720005316) Promulgated:

DECISION

Noel R. Acufra. fonner Manager. inspectorate Department. Mega Manila Office.

Philippine Postal Corporation (PHLPost). was the subject of a Show Cause Order dated July
25.2018 relative to a Narrative Reporl dated September 22,2016. issued by Rufina S.
Laquindanum. Director IV. Commission on Audit (COA), Corporate Government Sector.
Cluster 3-Public Utilities, Commonwealth Avenue, Quezon Cit1,, on the Unliquidated Cash
Advances (UCA) of Officials and Employees of the Philippine Postal Corporation. Mega
Manila Office. for violation of COA Memorandum No. 2004-014 dated February 24,2004
(Submission of Report on Unliquidated Cash Advances to the Civil Service Commission.
PresidentialAnti-Graft Commission. Office of the Ombudsman and the Department of justice)
and CSC Resolution No. 04-0676 dated June 17.2004 (Polic,v Guidelines to Govern the
Liquidation of Cash Advances and the Penalt.v to be imposed for Failure of an Accountable
Officer to Liquidate within the Prescribed Period).

Pertinent porlions of the Show Cause Order dated July 25. Z0l8 issued by the
Commission state. as follows:

"Records shov' that l,loel R. .Acufia, former lVIanager' Inspeclorate

Departmenl, Mega Manila Of.fice, Philippine Postal Corporation, was granted
cash advances in the total amount of Phpl00.000.00. According to said
Narrative Report, Acufia has nol vet liquidated his cash advances as of
December 31,2016

"section 4.1.3 of COA 97-002 dated February 10, 1997 requires that
the special cash advance received shall be reported on as soon as the purpose
-for which it was given has been served. On the other hand, CSC Resolution
No' 04-0676 dated June 17, 2004t as amended blt ($6 Resolution No'
1200103 dated January' 12, 20122 provides that the delaf in the liquidarion of
cash advances afier deruand bv the COA constitutes Simple Neglect of Dut1,
while the failure Io render an account in full shall constitute Gross lleglect of
Duh:

rPolrcv Guidelrnes to Govern the Lrqurdatron ofCash Advances and the Penaln'to be lmoosed for Failure of an Accountabie Officer to
Lrourciare Withrn rhe Prescnbed Pertod
:Amendment to Rule V ofCSC Resolurron No 0.1-0676 dared June I 7. 2001

Chief Human Resource Specialist

'lommrssion Secretariat and [iaison Oflice
Civil Service Commission
Bawat Kawani, Lingkod Bayani
gCSCguitatng, lBPRoad,BarasanHills, l'l 26QuezonCity 8(02) 93.l-7935/(02)931-7939/(02) 931€092 Qcscphil@cscgov.ph (pwwwcsc.gov.ph
Page 2 ol 3

"WHEREFORE, for the prompr and judicious disposition of the case,

Noel Acufia, former Manager, Inspectorate Departmenl, Mega Manila offce,
Philippine Postal Corporation, is directed lo fle his Comment or Affidavit
under oath on the said COA Reporl, together with supporting documents such
as Liquidation Report, officiat Receipt, Certification from the CoA Resident
Auditor, etc. in cise tiquidation has been made within a non-extendible period
of ren (10) dqvs -fro- receipt hereof. otherwise, his failure to do so shall
"
constrain the Commission to resolve the case based on available records.

Records show that on September 22.2016, Rufina S. Laquindanum. Director [V,

Corporate Government Sector Cluster 3-Public Utilities, COA, issued a letter and
a

Consolidated Report to the Commission relative to the Unliquidated Cash Advances of

Officials and Employees of the PHLPost. Mega Manila Office. with Outstanding Cash
for
Advances of Php50,000.00 and above-aged 30 days or over from due date of liquidation
the Quarter ending December 31,2016. Included in the list is the name of Noel R' Acufla'
former Manager. Inspecrorate Department. Mega Manila Office. Philippine Postal Corporation
(PHLPost).

Acufra was granted cash advances in the total amount of One Hundred Thousand Pesos
(Php100,000.00). According to said Report of Laquindanum, Acufra has not yet liquidated his
cash advances as ofDecember 31,2016.

On July 25.2018, the Office for Legal Affairs (OLA), this Commission. issued a Show
Cause Order against Acufra directing him submit his to Comment or Affidavit
under oath on
the said COA Report. together with supporting documents such as Liquidation Report.
Official
made
Receipt. Certification from the COA Resident Auditor, etc.incase liquidation has been
within a non-extendible period of ten (10) days from receipt thereof.

Acufra failed to file his Comment to the COA Report. However, records disclosed that
in a Letter dated April 24.2017, Laquindanum submitted. among others. a Certification dated
March 16, 2017 issued by Melody O. Madrigal, Manager, Human Resource Management
last
Department. PHLPost. stating that Acufra was "a former employee of the PHLPost and his
day of service was on August 3 l. 2013 '"

Considering that Acufla has been separated from the service. the Commission
is

constrained to dismiss the Complaint filed against him for lack of

jurisdiction. However, it
should be noted that the dismissal of the Complaint does not bar the filing of another in the
that an
event that Acufra shall reenter government service. This is in pursuant to the principle
administrative action against one who has committed an administrative offense shall not
prescribe.
Acuha, Noel
Pogc 3 of3

WHEREFORE, the Complaint filed against Noel R. Acufra, former Manager,

lnspectorate Department, Mega Manila Office, Philippine Postal Corporation (PHLPost), for
Gross Neglect of Duty for violation of COA Memorandum No. 2004-014 dated February 24,
200a (Submission of ieport on Unliquidated Cash Advances to the Civil Service Commission,
Presidential Anti-Graft Commission, Office of the Ombudsman and the Department of Justice)
and CSC Resolution No.04-0676 dated June 17,2004 (Policy Guidelines to Govern the
Liquidation of Cash Advances and the Penalty to be imposed for Failure of an Accountable
Ofhcer to Liquidate within the Prescribed Period), is hereby DISMISSED for lack of
jurisdiction.

A copy of this Decision shall be furnished the Commission on Audit-PHLPost, for its
information and appropriate action.

Quezon City.

LEOPOLDO W. VALDEROSA, JR.

Commissioner

ALI dela ROSA-BALA

LIZ.ADA

Attested bY:

Commission Secretariat and Liaison Office

O LA4/O LA 5 /X 3 6/Y 3 I /nalu

ACUNA, Noel -9-2-20!9 DEC LICA-Inckof Jurisdicnon
Dr720005316

copy:

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