Unauthorized Transfer of Cash Advances to Job Order Staff
Department of Public Works and Highways · 2023
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What Happened?
Category: Cash ManagementIssue: Non-complianceMoney meant for road-right-of-way expenses was handed over to employees who were not officially accountable officers. This puts the cash at risk of being stolen or lost.
Why It Matters
Recommended Actions
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Original Audit Finding Excerpt
"Cash advances of the Disbursing Officer intended for expenses for ROW acquisitions were transferred to Job Order (JOs) assigned at the ROW Acquisition and Legal Division (ROWALD) and were allowed to perform disbursing functions, thereby exposing the funds to risk of possible loss due to absence of proper accountability."