An orientation on the Proper Liquidation of Cash Advances of Special Disbursing Officers (SDOs) was conducted by the Mines and Geosciences Bureau I-Finance and Administrative Division last May 15, 2018 at the Max’s Restaurant in San Fernando City, La Union. This aimed to properly guide the SDOs on the processes and emphasize on the importance of accomplishing timely liquidation reports equipped with the required supporting documents and attachments. This is in line with the Commission on Audit rule that cash advances must be liquidated within the prescribed periods depending upon the nature and purpose of the particular cash advance. as provided under COA Circular No. 97-002 dated February 10, 1997, restating with amendments (the rules and regulations on the granting, utilization and liquidation of cash advances).
Also, it served as a venue to achieve improvements in accountability and government performance by combining transparency with participation and collaboration, through partnerships to lay down the true cost and benefit of government activities.
The orientation started off with the presentation of the report on accomplishments of the SDOs. This was presented by Planning Officer II Ms. Christine Tungpalan. Queries, issues and concerns of the SDOs were discussed after. Some of their issues include the issuance of protective gear and equipment for fieldmen, request taking too long to process because of Philgeps, cause of the result of disallowances and etc. Ms. Tungpalan recommended to look further into the lapses through the presentation of the accomplishments.
Budget Officer II, Ms. Rosabel Gacayan also discussed the Budget Utilization Report. This presents the process of effective resource mobilization, proper allocation of resource and an efficient utilization of the available scarce resources. The main objectives of these processes are to introduce aggregate budget allocation, establish proper resource utilization in accordance with the agency priorities and objectives, and to bring about institutional efficiency.
Furthermore, Administrative Assistant II, Ms. Clarisse Joy Nebres led the orientation proper and was supported by Accountant III Ms. Haydee Ofiaza. Their discussion revolved on the kinds of cash advances and COA documentary requirements for granting and liquidation of cash advances.
After the presentation, another forum was held to address the questions, issues and concerns of the SDOs.
In closing, Ms. Ofiaza thanked the cooperation and participation of the SDOs in the said orientation. She also emphasized that the liquidation of these cash advances should be highly supported by proper and complete documents. This is as to follow the COA guidelines that government entities shall conduct regular monitoring and analysis of receivable accounts to ensure that these are collected when these become due and demandable and that cash advances and fund transfers are liquidated within the prescribed period depending upon their nature and purpose.
Chief Geologist Mr. Socrates Gaerlan discussing issues and concerns of SDOs with Accountant III Ms. Haydee Ofiaza
Administrative Assistant II Ms. Clarisse Nebres orients SDOs on the kinds of cash advances and COA documentary requirements for granting the liquidation of cash advances.
MGB-I SDOs with the Finance and Administrative Division concluding the orientation with a photo opportunity.