The Office of the Ombudsman ordered on Tuesday the heads of nine government agencies to withhold the salaries or any money due from their accountable officers and employees who have unliquidated cash advances.

Ombudsman Ma. Merceditas Gutierrez issued the directive after the Commission on Audit (CoA) reported that the officials of said agencies have failed to liquidate their cash advances amounting to more than P2.4 billion.

The agencies are the Department of Education (DepEd) with unliquidated cash advances of P1.6 billion; Commission on Elections (Comelec), P406 milion; Philippine National Police (PNP), P313.3 million; Bureau of Jail Management and Penology (BJMP), P18 million; Bureau of Immigration (BI), P9.8 million; Department of National Defense (DND), P6.3 million; Bureau of Customs (BoC), P392.65 million; Philippine Ports Authority (PPA), P368.48 million; and National Police Commission (Napolcom), P226.88 million.

The CoA said the nine agencies comprised only the first batch of government offices which were monitored by the commission to have not liquidated its cash advances.

Under an existing CoA circular, cash advances for salaries and wages must be liquidated five days after the 15th day the month.

For petty operating and field operating expenses, advances should be liquidated within 20 days after the end of the year, subject to replenishment as frequently as necessary during the year.

Cash advances for official travels should be liquidated within 60 days after the official’s return to the Philippines in case of foreign travel or within 30 days after return to his or her permanent official station in case of local travel.

Intelligence and confidential funds for national and corporate sectors, on the other hand, are to be liquidated within one month from the date the purpose of the cash advance was accomplished.

Another CoA circular provides that advances for projects continuing beyond a month, a monthly progress liquidation report shall be submitted starting one month after the commencement of the project.

Failure by the accountable officers to liquidate his cash advance within the prescribed period shall constitute a valid cause for withholding his salary, CoA rules state.

Further, such Officer may be held criminally liable for violation of Sec. 89 in relation to Sec. 128 of PD 1445 or the Government Auditing Code of the Philippines); Art 217 of the Revised Penal Code (Malversation of Public Funds); and Art 218 of the RPC (Failure of accountable officer to render accounts).