The Commission on Audit has flagged the Commission on Elections for failure to liquidate P2.169 billion in cash advances on time, the bulk of which was issued in connection with the 2022 elections.
Based on their 2022 annual audit, state auditors said Comelec’s cash advances granted to accountable officers increased from P380 million to P2.089 billion in just a year.
COA said the amount was broken down into P1.9 billion given to Comelec Special Disbursing Officers (SDOs), and P188.9 million for Comelec officers and employees (OEs).
“The significant increase in the balance of the advances account from Dec. 31, 2021 to Dec. 31, 2022 totaling P1.708 million was due to the numerous cash advances granted to various accountable officers for the 2022 national and local elections activities and failure of the administrative orders to liquidate the same within the prescribed period,” COA said.
“Section 89 of Presidential Decree 1445 states that no cash advance shall be given unless for a legally authorized specific purpose. A cash advance shall be reported on and liquidated as soon as the purpose for which it was given has been served,” it added.
Comelec, however, said unliquidated cash advances were down to P717 million as of July 2023 after a “closer coordination with the Commission on Audit.”
In a Viber message, Comelec chairperson George Erwin Garcia said that with “closer coordination” with state auditors, the P2.089 billion in unliquidated cash advances as of the end of 2022 has been reduced to P717,154,871.57 as of July 12, 2023.
“However, we must note that the liquidation of cash advances is a continuing administrative process,” he said.
The Comelec chief assured they are working for “full liquidation, or otherwise settle and account the remaining amount” as soon as possible.
