CMCS Session 4 Exercise 4-A

1. The Mayor of the Municipality of Mandaon is granted a cash advance of P50,000.00 for the purchase of motor spare parts since he is going to Manila where the spare part is to be bought on cash basis.

• 1. a. Transfer of cash advance from one Accountable Officer to another shall not be allowed.

• 1. b. Only permanently appointed officials and employees shall be granted cash advances.

• 1. c. No rule violated.

2. Ms. Belinda Amor, Administrative Assistant, who is not a duly appointed or designated disbursing officer, is granted a cash advance of P4,530.00 for travelling expenses to Tabuc City.

• 2. a. No rule violated.

• 2. b. Only permanently appointed officials and employees shall be granted cash advances.

• 2. c. No officer or employee shall be granted a cash advance, unless he/she is properly bonded in accordance with law, except for travel cash advances.

3. Mr. Leo Bato, an accountable officer and bonded by law, was granted a cash advance amounting to P107,000.00. This was given to Mr. Dion Godo to defray expenses in the launching of the Kasuy Festival.

• 3. a. No additional cash advance shall be allowed to any official or employee unless the previous cash advance given to him is first settled.

• b. Transfer of cash advance from one Accountable Officer to another shall not be allowed.

• 3. c. Only permanently appointed officials and employees shall be granted cash advances.

4. The Department of Agriculture transfers P5M to the Municipality of Gurang for the rehabilitation of a farm-to-market road. The Cashier draws a cash advance using the said fund for payment of wages incurred in the construction of the public market as directed by the municipal mayor.

• a. No officer or employee shall be granted a cash advance, unless he/she is properly bonded in accordance with law, except for travel cash advances.

• b. Under no circumstances shall cash advance be used for liquidation of a previous cash advance.

• 4. c. No cash advance shall be granted on account of infrastructure or other undertakings on a project basis.

5. Mr. Maximo Roldan, a bonded accountable officer, was previously granted a cash advance but this was not fully liquidated.  Subsequently, he was allowed to draw another cash advance with amount bigger than what is needed so that he can use the excess amount to liquidate the balance of his previous cash advance.

• 5. a. Under no circumstances shall cash advance be used for liquidation of a previous cash advance.

• 5. b. No officer or employee shall be granted a cash advance, unless he/she is properly bonded in accordance with law, except for travel cash advances.

• c. No cash advance shall be granted on account of infrastructure or other undertakings on a project basis.

6. Ms. Tolindoy, a bonded accountable officer, was granted a cash advance of P20,000.00 last February to be used in the arrival of a VIP guest of the agency.  The guest did not arrive, but Ms. Tolindoy kept the cash advance since the VIP will surely visit the Office in November.

• a. The cash advance shall be used solely for the specific legal purpose for which it was granted.

• b. No additional cash advance shall be allowed to any official or employee unless the previous cash advance given to him is first settled or a proper accounting thereof is made.

• c. When a cash advance is no longer needed or has not been used for a period of two months, the same should be returned to, or refunded immediately with the Collecting Officer/Treasurer.