Unit/Campus Comment
UP System •87 P4,906,597.61 or 16% of
the total balance have
already been settled subject
for pre-audit by the
Accounting Office.
Demand/follow-up letters
have been sent for
P8,065,989.39 accounts.
•88 Management will strictly
follow COA Circular No. 97-
002. This office will look
into this commitment in the
audit of future transactions.
•89 There was a previous
agreement with COA that
Doctoral Fellows receiving
Doctoral Studies Grant,
whose graduate studies
abroad cover a period of 3 to
4 years and usually liquidate
their cash advance upon their
return shall be required to
submit “scanned copies” of
their supporting
documents/attachments
together with the liquidation
report before any additional
cash advances can be given
to them. This is due to the
risk of losing the documents
if sent through a courier.
•90 Sanctions such as
withholding of salaries are
also implemented to persons
concerned who, despite
receipt of several demand
letters, continue to ignore
their obligations to settle.
Request for write-off will be
sent to COA for long
outstanding accounts which
could no longer be collected
together with the necessary
attachments as recommended
by COA.
•91 System Accounting Office
Audit Team’s Rejoinder
The Audit Team’s report
reflected long outstanding
accounts of P15,700,216.19
composed of cash advances
granted in 2007 down to 1985,
hence it does not include the
accounts not yet due as of
year-end. Management should
also look into the causes of
delay in the processing of
liquidation reports. The
previous agreement pertaining
to Doctoral Fellows is still
recognized, however, our
finding covers long overdue
accounts. The contention that
System Accounting Office
does not issue clearance to
employees with outstanding
obligations until full
settlement of their cash
advances are made belies the
fact that a total of
P149,214.67 outstanding
accounts pertain to
accountable officers who are
either no longer connected
with UP or had already
retired. We will continue to
monitor management’s
commitment to improve the
present system.
 does not issue clearance to
employees with outstanding
obligations until full
settlement of their cash
advances are made.

UP Diliman •92 The amount of

P1,894,084.30 representing
cash advance of Mr. Abel
Canlas for the construction
of PGH was dropped from
the UP Diliman books of
accounts as of May 2010 and
will be transferred to the
PGH books of accounts.

•93 The Accounting

Section will continue to
monitor unsettled cash
advances by sending out
reminders to officers and
employees concerned.
Withholding of salaries as
recommended will be
considered.

•94 On August 3,
2010 the Office of the
Chancellor issued
Memorandum No. SSC-10-
041 instructing the
settlement of outstanding
financial obligation with the
University not later than
September 30, 2010,
otherwise, the management
will be constrained to effect
payroll deductions.

UP Manila Management noted and will

comply with the audit
recommendations.

UP Visayas (Iloilo & The Accountant commented

Tacloban) that the subsidiary ledgers for
the Advances to Officers and
Employees account are now
being updated to monitor the
cash advances of each
accountable officer. Likewise,
demand letters will soon be
issued to accountable officers
with unliquidated cash
advances. Adjusting journal
entries were already recorded
in the books starting this
month of January 2010, to
correct the balance of the
account.