Gov’t worker sued over P19,000 cash advance

MANILA, Philippines — The Office of the Ombudsman has called on government officials to properly liquidate any cash advance as failure to do so constitutes a violation of the Revised Penal Code.

It issued the reminder following the filing of a case against an employee of the Bogo Water District in Cebu accused of failing to liquidate a cash advance of P19,822.50.

In a statement on Wednesday, the Ombudsman said the case stemmed from a complaint filed by Bogo Water District General Manager Jose Brainard Mayol against the section head designate of the human resources management office, Kenneth Robert Obial Metante.

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Mayol filed the complaint after the Commission on Audit (COA) issued an audit observation memorandum flagging more than P2.7 million worth of cash advances that were granted to water district employees which remain unliquidated as of the end of 2023.

Part of the cash advances were received by Metante in 2022 for a tree-planting activity, the Ombudsman noted.

In his complaint, Mayol alleged that Metante failed to properly account for and liquidate the funds.

“Sufficient evidence”

The Ombudsman said it found “sufficient evidence” against Metante “for failure to render accounts,” noting that the cash advance also lacked a request for quotation.

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It noted that Metante failed to show proof of liquidation although three years had passed since.

Citing COA Circular No. 2012-004, the Ombudsman stressed that “cash advances for field operating expenses, including expenditures for special projects such as tree-planting activities, are subject to liquidation requirements.”

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Aside from Metante, Mayol had also filed a complaint against the former general manager of the Bogo Water District, Houdini Ancajas Jumao-as, who received a cash advance of over P222,000 for an overseas trip for training.

However, the Ombudsman said it dismissed the complaint against Jumao-as due to “insufficient evidence,” after the former general manager presented audit reports supporting his compliance with liquidation requirements.

“[G]overnment officials and employees entrusted with public funds are responsible for ensuring that cash advances are properly documented, accounted for, and liquidated within the prescribed period,” the Ombudsman said.

It also urged government agencies to “regularly monitor outstanding cash advances and ensure compliance with COA rules to avoid audit findings and possible administrative or criminal liability.”

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“[F]ailure by an accountable officer to render accounts under circumstances covered by Article 218 of the Revised Penal Code may give rise to criminal liability,” it added.