ADMINISTRATIVE CIRCULAR NO. 83 -2006, June 21, 2006

WHEREAS, Commission on Audit (COA) Circular No.
96-004 dated April 19, 1996 on the Guidelines to implement Section 16 of
EO 248, as amended, provides that “no cash advance shall be granted to any official/employee unless a proper accounting of the previous cash advance for travel given to him is first made or the same is first liquidated and/or settled;”

WHEREAS, COA Circular No. 96-004 further provides
that in case of official local travel, the cash advance shall be
liquidated by the official/employee concerned strictly ‘”within thirty (30) days after his return to his official station, ” while for official foreign travel, liquidation shall be made “within sixty (60) days after his return to the Philippines. ” In
both instances, failure to liquidate the cash advance, as required,
will cause suspension of the payment of the salary of the
official/employee concerned until he complies under Sec. 16 of E.O. 248.
as amended;

WHEREAS, Administrative Circular No. 15-2005, dated
March 22, 2005, incorporates the provisions of COA Circular No. 96-004
on the liquidation of cash advances and further provides that in both
official local and foreign travels, failure to render account within the
required period shall cause the suspension of the payment of the salary
of the official/employee concerned after five (5) days from notice
requiring compliance with liquidation requirements until compliance
therewith;

WHEREAS, the annual audit findings of the COA over
the years show substantial amount of unliquidated cash advances of
officials and employees in violation of the aforesaid Sec. 16, EO 248,
as amended, and Sections 3.1.2.1 and 3.2.2.1, COA Circular No. 96-004;

NOW, THEREFORE, effective immediately, the aforesaid
provisions of EO 248, as amended, COA Circular No. 96-004 and
Administrative Circular No. 15-2005 on the liquidation of cash advances
are hereby reiterated as follows:

This Administrative Circular shall be strictly implemented by the Fiscal Management and Budget Office of the Supreme Court.

Issued this 21st day of June 2006.