MEMORANDUM CIRCULAR NO. 155 - REQUIRING THE SETTLEMENT OF AND CLEARANCE FROM ACCOUNTABILITIES OF GOVERNMENT OFFICIALS AND EMPLOYEES PRIOR TO THEIR TRANSFER OR ACCEPTANCE OF THEIR RESIGNATION

The attention of this Office has been invited by the Chairman, Commission on Audit, regarding cash advances of government officials and employees which remain unliquidated and are carried over from year to year in the books of the agencies concerned.

Pursuant to COA Circular No. 90-331 dated May 3, 1990, and in the interest of the government, all heads of departments, bureaus, offices and instrumentalities of the government, including government-owned or controlled corporations, are hereby directed to require all government officials and employees in their respective offices with cash advances, to settle and secure clearances from their accountabilities before being allowed to transfer or resign from their positions.

Strict compliance herewith is enjoined.

Manila, June 15, 1992.

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