OFFICIALS of the Commission on Elections (Comelec) have failed to liquidate P2.594 billion in cash advances, the Commission on Audit said in its audit report.
Released last June 24, the COA report said designated special disbursing officers (SDOs) in various Comelec regional offices incurred P2.414 billion advances, while officers and employees drew P179.17 million.
Based on the breakdown provided in the audit report, the biggest cash advance amounting to P356.75 million went to provincial election supervisors, followed by Comelec Region 4-A (Calabarzon) with P316.033 million.
At third and fourth spots were Comelec Region 6 (Western Visayas, P298.11 million) and Region 7 (Central Visayas, P270.74 million), respectively.
Rounding up the top five is Comelec Region 1 (Ilocos Region) with P206.709 million.
Auditors pointed out that the failure to liquidate advances is contrary to Section 89 of Presidential Decree No. 1445 or the Government Auditing Code of the Philippines.
“The purpose for which the above cash advances were granted have already been served, however, the same remain unliquidated as of August 31, 2020,” the COA noted.
Auditors likewise found out that the Comelec continued granting cash advances even if accountable officers have yet to liquidate previous ones, again in violation of PD 1445.
