Quezon City — Judge Eduardo Solangon, Jr. of the Metropolitan Trial Court, Branch 46, Pasay City, has sentenced Civil Aviation Authority of the Philippines (CAAP) employee Ephraim Belcina to six months imprisonment after the accused pleaded guilty to a violation of Article 218 of the Revised Penal Code (Failure of Accountable Officer to Render Accounts).
The Ombudsman charged Belcina based on a report from the Commission on Audit (COA) showing that he failed to liquidate his cash advance for his travel to Antique in 2010. Under COA Circular No. 96-004, government employees must liquidate cash advances within 30 days upon completion of travel.
During re-arraignment, the accused manifested that he already paid the amount of
P16,756.00 – the amount of the unliquidated cash advance.