MANILA, Philippines — The Commission on Audit (COA) has called out the Office of the Solicitor General for granting P1.169 million worth of cash advances for local and foreign trips of OSG lawyers last year despite the lack of supporting documents.
In its 2019 annual audit report on the OSG, the audit body noted that 17 officers of the government law firm were granted cash advances totaling P1,169,121.61 supposedly to cover their expenses for local and foreign trips.
The OSG is representing the government in several litigations both local and abroad.
The COA said a review of the liquidation reports showed that the travels were not supported with the necessary documents including a certification of attendance of the 17 recipients of cash advances to the claimed foreign and local events.
The COA said there was also no training report, as well as a certification from the head of agency authorizing the claims of actual hotel accommodation or lodging “as absolutely necessary in the discharge of official function.”
The 17 OSG officers were not identified in the audit report.
The audit body, nonetheless, said the grant of cash advances without the necessary documents contravenes COA Circular 2012-001 which serves as guideline for liquidation of foreign and local travels.
The audit body said the grant of the cash advances also violated Section 4 (6) of Presidential Decree 1445 or the Government Auditing Code of the Philippines, which states that “claims against government funds shall be supported with complete documentation.”
The COA directed the OSG to instruct its chief account to submit all the documents that would support the disbursement of the cash advances for “final disposition” of the audit team.
“The Audit Team is not precluded from requiring additional documents if they deem it fit under the circumstances,” the COA said.