MANILA, Philippines — The Office of the Ombudsman has issued a stern reminder to government personnel regarding the strict liquidation of cash advances, following the filing of a criminal case against a Bogo Water District official in Cebu over an unliquidated amount of ₱19,822.50.
The legal action targets Kenneth Robert Obial Metante, the designated section head of the water district’s Human Resources Management Office. He faces charges for violating Article 218 of the Revised Penal Code, which penalizes the failure of an accountable officer to render accounts.
The controversy originated from a Commission on Audit (COA) Audit Observation Memorandum, which revealed that more than ₱2.7 million in cash advances granted to various water district workers remained unsettled by the end of 2023. The formal complaint was lodged by Bogo Water District General Manager Jose Brainard Mayol against both Metante and former general manager Houdini Ancajas Jumao-as.
Among the problematic transactions flagged were over ₱222,000 in cash advances obtained by Jumao-as for international training, alongside Metante’s ₱19,822.50 advance secured in 2022 intended for a tree-planting project. Mayol maintained that both officials neglected to account for or liquidate the allocations despite years passing.
Following a preliminary review, the Ombudsman determined there was adequate evidence to indict Metante. Investigators noted that he failed to settle the ₱19,822.50 advance and could not provide proof of liquidation more than three years after disbursement.
Furthermore, investigators observed that the transaction lacked a mandatory request for quotation.
Under COA Circular No. 2012-004, cash advances designated for field operations and special projects—such as tree-planting initiatives—are strictly bound by compliance rules.
Conversely, the Ombudsman dropped the charges against former general manager Jumao-as due to insufficient evidence, noting that he successfully provided audit reports demonstrating proper compliance with liquidation protocols.
In light of the incident, the Office of the Ombudsman urged all public servants managing state funds to ensure that cash advances are meticulously documented and settled within designated timelines. It further called on government agencies to actively monitor outstanding balances and enforce COA guidelines to avoid legal repercussions.
The anti-graft body reiterated its warning that accountable officers who fail to settle their accounts under Article 218 of the Revised Penal Code will face severe criminal liability.