Senate, House Electoral Tribunals told to settle P3.4-M unliquidated cash advances

MANILA, Philippines - The Senate Electoral Tribunal (SET) and House of Representatives Electoral Tribunal (HRET) have more than P3.4 million in unliquidated cash advances due to travel expenses last year, according to the Commission on Audit (COA).

In a 2010 report, the COA reminded both bodies to settle their respective obligations in compliance with existing laws, rules, and regulations.

Records show the SET, composed of three Supreme Court justices and six senators, has P2,313,325.38 in unliquidated cash advances.

The COA report said P2,296,097.73 of the amount represents unsettled cash advances covering various domestic travels for the collection of ballot boxes due to protests of losing candidates.

Records also show that the remaining P17,227.65 was used to pay for expenses for the SET's Christmas party in 2010.

The COA report said the HRET had unliquidated cash advances of P1,145,695.10 as of Dec. 31, 2010.

Records show that the entire amount covers unsettled cash advances of accountable officers intended for domestic travel expenses for the collection of ballot boxes.

State auditors reminded the SET and the HRET that failure to settle cash advances on time violates COA Circular No. 97-002.

"All cash advances shall be fully liquidated at the end of each year. Except for petty cash fund, the Accountable Officer shall refund any unexpected balance to the Cashier/Collecting Officer who will issue the necessary receipts,' COA said.

The SET and HRET act as the sole judge of all contests relating to election of senators and members of the House of Representatives.

"Within 60 days after his return to the Philippines, in the case of official travel abroad, or within 30 days of his return to his permanent official station in the case of official local travel, every official or employee shall render an account of the cash advance received by him in accordance with existing applicable rules and regulations and/or such rules and regulations as may be promulgated by the Commission on Audit for the purpose," read Executive Order 298, according to the COA report.

"We recommended that management require the accountable officers with unliquidated cash advances to immediately settle their accounts," state auditors said in separate reports for the SET and the HRET.