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    COA M2004-014 AnnexB PDF

    Uploaded by

    Joel Mangubat Amante
    This demand letter from an Office of the Auditor notifies the recipient that they have outstanding unliquidated cash advances totaling a specified amount according to attached records. It cites circulars requiring liquidation of various types of cash advances within certain periods and states the prescribed period for the recipient's advances has lapsed without receiving any liquidations. The recipient is demanded to settle their accountabilities by submitting supporting documents within 30 days or explain their failure to do so, otherwise penalties may apply including withholding of payments and presumption of malversation.

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    COA M2004-014 AnnexB PDF

    Uploaded by

    Joel Mangubat Amante
    56 views1 page
    This demand letter from an Office of the Auditor notifies the recipient that they have outstanding unliquidated cash advances totaling a specified amount according to attached records. It cites circulars requiring liquidation of various types of cash advances within certain periods and states the prescribed period for the recipient's advances has lapsed without receiving any liquidations. The recipient is demanded to settle their accountabilities by submitting supporting documents within 30 days or explain their failure to do so, otherwise penalties may apply including withholding of payments and presumption of malversation.

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    COA_M2004-014_AnnexB.pdf

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    This demand letter from an Office of the Auditor notifies the recipient that they have outstanding unliquidated cash advances totaling a specified amount according to attached records. It cites circulars requiring liquidation of various types of cash advances within certain periods and states the prescribed period for the recipient's advances has lapsed without receiving any liquidations. The recipient is demanded to settle their accountabilities by submitting supporting documents within 30 days or explain their failure to do so, otherwise penalties may apply including withholding of payments and presumption of malversation.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    56 views1 page

    COA M2004-014 AnnexB PDF

    Uploaded by

    Joel Mangubat Amante
    This demand letter from an Office of the Auditor notifies the recipient that they have outstanding unliquidated cash advances totaling a specified amount according to attached records. It cites circulars requiring liquidation of various types of cash advances within certain periods and states the prescribed period for the recipient's advances has lapsed without receiving any liquidations. The recipient is demanded to settle their accountabilities by submitting supporting documents within 30 days or explain their failure to do so, otherwise penalties may apply including withholding of payments and presumption of malversation.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 1

    (Illustrative Example Only) ANNEX “B”

    Republic of the Philippines


    _______________________________
    (Name of the Agency)
    _______________________________
    (Address)
    OFFICE OF THE AUDITOR

    ______________
    (Date)

    DEMAND LETTER

    __________________________
    __________________________
    __________________________

    Sir/Madam:

    Records of this Office show that as of ________________, you have outstanding unliquidated cash
    advances in the total amount of ______________________________________________,
    (P_______________), per attached Statement of Cash Advances and Liquidations.

    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.

    ___________________
    Auditor

    Cc: The Agency Head

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