AS OF December 2018, the Provincial Government of Negros Occidental under the previous administrations has P63.93 million unliquidated cash advances based on a report from the Commission on Audit (COA).
COA records showed that of the total balance, P53.85 million has been unliquidated for a period over two years.
The report said a total of P46 million drawn against the Intelligence/Confidential Fund was released as far back as 2011.
This is in violation of Section 89 of Presidential Decree 1445, the COA said.
"A cash advance shall be reported on and liquidated as soon as the purpose for which it was given has been served. No additional cash advance shall be allowed...unless the previous cash advance given to him is first settled or a proper accounting thereof is made," COA wrote in the 2018 annual audit report.
The report pointed out that a big chunk of the outstanding balance, P46 million in total, could not be liquidated due to delays in receiving credit notices from COA Intelligence and Confidential Fund Audit Unit.
The Provincial Government has taken steps to resolve the problem, issuing a memorandum in 2014 demanding that all officials and employees liquidate their outstanding cash advances.
"The aforesaid measure has notably reduced the amount of unliquidated cash advances," COA said.
The balance has dropped from P92,800,727.55 in 2015.
The Provincial Government also sent demand letters to delinquent officials, even those who have resigned, retired, or transferred.
But the state audit agency reminded Negros Occidental government, through the provincial accountant, to continue demanding the immediate liquidation of the outstanding accounts under threat of withholding the salaries from those still in active service.