COA flags Sandiganbayan over P11.8M in foreign travel cash advances

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The Commission on Audit (COA) has flagged the Sandiganbayan over P11.8 million in cash advances for officials’ foreign trips in 2025 due to incomplete documentary requirements.

In its annual audit report, COA said the cash advances covered seven foreign trips, including:

• P2.84 million for attendance at the Court Technology Conference hosted by the National Center for State Courts in Kansas City, Missouri, United States, on September 16 to 18, 2025;
• P365,767 for attendance at Hostile Environment Training in Victoria, Australia, on October 29 to November 2, 2025;
• P2.57 million for four associate justices’ participation in a special course on the Basics of Artificial Intelligence for Criminal Legal Professionals in Budapest, Hungary, on October 13 to 14, 2025;
• P3.18 million in cash advances for eight officials attending the International Association for Court Administration (IACA) conference on “Global Perspectives on Court Administration” in Dubai, United Arab Emirates, on November 15 to 20, 2025;
• P440,076.17 for participation in another IACA conference in Dubai, titled “Global and Organizational Perspectives on Court Administration: Exploring Models, Maximizing Efficiency, and Embracing Technology,” on November 13 to 22, 2025;
• P1.82 million for four associate justices’ attendance at the Judicial Executive Program 2025 hosted by the Singapore Judicial College on November 23 to 30, 2025; and
• P636,148 for attendance at the 11th Session of the Conference of States Parties to the United Nations Convention against Corruption in Doha, Qatar, on December 14 to 22, 2025.

“The granting and liquidation of cash advances for official foreign travels of Sandiganbayan officials and employees for 2025, totaling over P11.8 million, were not fully supported with complete documentary requirements,” COA said.

The state auditors said this was contrary to Sections 1.1.4.2 and 1.2.4.2 of COA Circular No. 2012-001 dated June 14, 2012, "thereby limiting the verification of the validity and propriety of the transactions."

COA said the requests for cash advances lacked supporting documents, including formal letters of invitation, plane fare quotations, and flight itineraries.

While some transactions included program agendas or registration confirmations, COA said these did not replace the requirement for formal letters of invitation unless such letters could not be obtained.

The required airfare quotations and flight itineraries were also missing from the cash advance requests, restricting auditors’ ability to assess the reasonableness and economy of airfare expenses.

In response to COA’s inquiry, the Sandiganbayan accountant reportedly said airfare quotations were no longer required, adding that airlines were selected based on perceived safety considerations because “the safety of officials traveling abroad is prioritized in the booking of plane tickets.”

COA also found that liquidation reports covering P7.1 million of the P11.8 million in cash advances lacked the required narrative reports.

These reports are intended to document the activities undertaken and outcomes achieved during official trips.

Although certificates of appearance or attendance were attached, COA said these did not replace narrative reports, as both documents are required under COA Circular No. 2012-001.

“These documents are mandatory and complementary in nature, not alternative requirements,” COA said.

Sandiganbayan responds

In response to the audit findings, the Sandiganbayan said Thursday that the additional requirements sought by COA had been addressed.

The anti-graft court said it received a management letter dated September 8, 2026, on September 30, covering the fiscal year ended December 31, 2025.

“For CY 2025 transactions, we found no material misstatements in the Financial Statements that would warrant disclosure in this Management Letter (ML),” the Sandiganbayan quoted the letter as saying.

“The Sandiganbayan generally complied with the accounting policies and guidelines,” it added. —VBL, GMA News