Republic of the Philippines
COMMISSION ON AUDIT
Republic of the Philippines
OFFICE OF THE AUDITOR
Team R2-05 Isabela Province I
Municipality of Roxas, Quirino, Mallig and Quezon, Isabela
January 2, 2019
DEMAND LETTER
ABU,ROLANDO
LGU Employee
LGU - Quirino, Isabela
Sir/Madam:
Records of this Office show that as of December 16, 2019, you have outstanding unliquidated
cash advances in the total amount of FOUR THOUSAND PESOS (₱4,000. 00), as per
Schedule of Unliquidated Cash Advances of Officers and Employees.
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 or within 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.
ROSA B. LINGAN
State Auditor IV
Audit Team Leader
CC: Head of the Agency
