The Philippine Commission on Audit (COA) has uncovered glaring misuse of government funds by Kawit Mayor Angelo Aguinaldo, citing unliquidated cash advances and violations of regulations on confidential expenses.
In its annual audit report, COA said cash advances for confidential expenses and special activities totaling P4,744,025 pesos remained unliquidated, understating expense accounts and overstating the local government’s equity.
The report pointed out that additional cash advances were granted to some officials and employees despite existing unliquidated balances, contrary to government regulations.
“This exposes the fund to possible misuse,” the COA said in its findings.
The audit body cited violations of its own Circular No. 97-002 and Section 89 of Presidential Decree No. 1445, which mandate that cash advances must be fully liquidated at year-end and that no additional advances shall be allowed until previous ones are settled.
Auditors found that the Kawit Mayor Aguinaldo’s confidential fund, amounting to P3,092,625 pesos, remained unliquidated at year-end.
The report detailed a list of unsettled cash advances for special purposes totaling P1,651,400 pesos granted to various local officials.
“The Municipality did not impose immediate liquidation of cash advances which purpose had already been served,” the COA noted, adding that this practice overstated the government equity account while understating expenses.
Further analysis revealed that new cash advances were granted to some officials just days before they liquidated previous ones, raising red flags for potential fund misuse.
Among the largest unliquidated advances were P643,000 pesos for a “Paskong Kawiteno” event and multiple advances totaling over P700,000 pesos to a single official for various purposes throughout the year.
Additionally, auditors advised LGU Kawit to ensure no additional cash advances are granted to any official or employee with unsettled previous advances.
The findings come as part of the COA’s mandate to ensure proper use of public funds across all levels of government in the Philippines. Such audit reports often serve as basis for further investigation by anti-corruption bodies if warranted.
Local government officials in Kawit could not be immediately reached for comment on the audit findings.
