Sei sulla pagina 1di 2

Form XV Monitoring of Cash Advances INSTRUCTIONS A.

This form shall be accomplished by all the Clusters in the Audit Sectors and all Regional Offices. B. This form shall show the unliquidated cash advances of as of year-end (by agency). For the purpose of the APSR, these shall include cash advances granted to cashiers, disbursing officers, paymasters, property/supply officers and/or other authorized employees for payroll expenses and petty operating expenses; current operating expenditures of field offices; travel and other time-bounded activities; and special-purpose activities. C. This form provides the details of the Monitoring of Cash Advances in the APSR. D. This form shall be accomplished as follows: Agency Indicate the complete name of the agency with NS/ND/NC. This should reflect all the agencies reported in Form I. Audit Group Indicate the group supervising the audit team. Audit Team Indicate the team auditing the agency involved. Sector Indicate the audit sector concerned. Beginning Balance Indicate the total amount of unliquidated cash advances of each agency as of December 31 of the previous year. Adjustments - Indicate the amount of adjustments on the beginning balance to correct unrecorded/erroneous recording of grants and liquidations in previous years. Adjusted Beginning Balance Indicate the corrected beginning balance. Granted Indicate the amount of cash advances granted during the year. Liquidations Indicate the amount of liquidations of PY cash advances and CY cash advances. Ending Balance Indicate the total amount of suspensions/disallowances/charges of each agency as of December 31 of the current year. This shall be computed by adding the Adjusted Beginning Balance and Granted columns and deducting the Liquidation columns. % of Liquidations Indicate the percentage of total liquidations over total cash advances. No. of Demand Letters Sent Indicate the number of demand letters sent. Unliquidated Cash Advances referred to the OMB/CSC Indicate the amount of unliquidated cash advances referred to the OMB/CSC. This should reconcile with the amounts reflected in the report List of Officials and Employees with Outstanding Cash Advances of P50K and Above Aged 30 Days or Over from Due Date of Liquidation per COA Circular 97-002 and Status of Submission of Required Documents per COA Memo 2004-014 Remarks Indicate if there are data not submitted by or applicable to the agency.

All amounts shall be presented to the last centavo.