October 14, 2019

DEMAND LETTER
CPT FRANCO D SERVIDAD
SDO, LWC, TRADOC

Sir:

Records of this Office show that as of October 14, 2019, you have unliquidated cash advances
amounting to One Hundred Nineteen Thousand, One Hundred Pesos,(P 119,100.00), outstanding for 60
days or more.

Under Section 5.1, COA Circular No. 97-002, you are required to liquidate your cash advances as
follows:
1. Salaries, Wages, etc. – within five (5) days after each fifteen (15) day/end of the month
pay period;
2. Petty Operating Expenses and Field Operating Expenses – within twenty (20) days after
the end of the year, subject to replenishment as frequently as necessary during the year;
3. Official Travel – within sixty (60) days after return to the Philippines, in the case of
foreign travel or within thirty (30) days after return to permanent official station in the case of local
travel, as provided for in E.O. 248 and COA Circular No. 96-004.

In addition, Section 5.8 requires that all cash advances should be fully liquidated at the end of each
year, except for petty cash fund.

The prescribed period for you to liquidate your cash advance has already lapsed, but to date we have
neither received any of your liquidations nor a written explanation for your failure to do so.

In view of this, demand is hereby made of you to settle your accountabilities with the Accounting
Section within thirty (30) days from receipt hereof, through the submission of the necessary supporting
documents, and to refund any excess amount or submit a written explanation for your failure to do so.

Failure on your part to comply herewith shall constitute a ground for the withholding of the payment of
any money due to you as provided for by COA Circular No. 97-002 dated February 10, 1997, and a “prima
facie” presumption under Article 217 of the Revised Penal Code that you have malversed the funds to your
personal use and benefit (Martinez vs. Sandiganbayan, GR No. 126413 dated August 10, 1999). Your failure
shall likewise constitute violation of Article 218 of the Revised Penal Code for failure to render accounts and of
Section 89 of PD 1445 which is punishable under Section 128 of the same Code.

NOEL D. BAUTISTA, CPA

Field Accountant
 October 14, 2019

DEMAND LETTER
CPT LEONIL ALEXIS E TAN
SDO, TDC, TRADOC

Sir:

Records of this Office show that as of October 14, 2019, you have unliquidated cash advances
amounting to Three Hundred Thirty-Nine Thousand Pesos, (P 339,000.00), outstanding for 60 days or more.

Under Section 5.1, COA Circular No. 97-002, you are required to liquidate your cash advances as
follows:
1. Salaries, Wages, etc. – within five (5) days after each fifteen (15) day/end of the month
pay period;
2. Petty Operating Expenses and Field Operating Expenses – within twenty (20) days after
the end of the year, subject to replenishment as frequently as necessary during the year;
3. Official Travel – within sixty (60) days after return to the Philippines, in the case of
foreign travel or within thirty (30) days after return to permanent official station in the case of local
travel, as provided for in E.O. 248 and COA Circular No. 96-004.

In addition, Section 5.8 requires that all cash advances should be fully liquidated at the end of each
year, except for petty cash fund.

The prescribed period for you to liquidate your cash advance has already lapsed, but to date we have
neither received any of your liquidations nor a written explanation for your failure to do so.

In view of this, demand is hereby made of you to settle your accountabilities with the Accounting
Section within thirty (30) days from receipt hereof, through the submission of the necessary supporting
documents, and to refund any excess amount or submit a written explanation for your failure to do so.

Failure on your part to comply herewith shall constitute a ground for the withholding of the payment of
any money due to you as provided for by COA Circular No. 97-002 dated February 10, 1997, and a “prima
facie” presumption under Article 217 of the Revised Penal Code that you have malversed the funds to your
personal use and benefit (Martinez vs. Sandiganbayan, GR No. 126413 dated August 10, 1999). Your failure
shall likewise constitute violation of Article 218 of the Revised Penal Code for failure to render accounts and of
Section 89 of PD 1445 which is punishable under Section 128 of the same Code.

NOEL D. BAUTISTA, CPA

Field Accountant
 February 20, 2020

DEMAND LETTER
MAJ CHESTER I SALAMANCA
SDO, SC (P), TRADOC

Sir:

Records of this Office show that as of February 20, 2020, you have unliquidated cash advances
amounting to Three Million Two Hundred Twenty-Two Thousand, One Hundred Four and 79/100 Pesos ,
(P 3,222,104.79), outstanding for 60 days or more.

Under Section 5.1, COA Circular No. 97-002, you are required to liquidate your cash advances as
follows:
1. Salaries, Wages, etc. – within five (5) days after each fifteen (15) day/end of the month
pay period;
2. Petty Operating Expenses and Field Operating Expenses – within twenty (20) days after
the end of the year, subject to replenishment as frequently as necessary during the year;
3. Official Travel – within sixty (60) days after return to the Philippines, in the case of
foreign travel or within thirty (30) days after return to permanent official station in the case of local
travel, as provided for in E.O. 248 and COA Circular No. 96-004.

In addition, Section 5.8 requires that all cash advances should be fully liquidated at the end of each
year, except for petty cash fund.

The prescribed period for you to liquidate your cash advance has already lapsed, but to date we have
neither received any of your liquidations nor a written explanation for your failure to do so.

In view of this, demand is hereby made of you to settle your accountabilities with the Accounting
Section within thirty (30) days from receipt hereof, through the submission of the necessary supporting
documents, and to refund any excess amount or submit a written explanation for your failure to do so.

Failure on your part to comply herewith shall constitute a ground for the withholding of the payment of
any money due to you as provided for by COA Circular No. 97-002 dated February 10, 1997, and a “prima
facie” presumption under Article 217 of the Revised Penal Code that you have malversed the funds to your
personal use and benefit (Martinez vs. Sandiganbayan, GR No. 126413 dated August 10, 1999). Your failure
shall likewise constitute violation of Article 218 of the Revised Penal Code for failure to render accounts and of
Section 89 of PD 1445 which is punishable under Section 128 of the same Code.

NOEL D. BAUTISTA, CPA

Field Accountant
CC:
Commanding Officer, SC (P), TRADOC
Chief, OFM, TRADOC
 October 14, 2019

DEMAND LETTER
CPT LUMEREY C TOLENTINO
SDO, CAC (P), TRADOC

Sir:

Records of this Office show that as of October 14, 2019, you have unliquidated cash advances
amounting to Six Hundred Fifty-Nine Thousand, Eight Hundred Thirty-Five Pesos, (P 659,835.00),
outstanding for 60 days or more.

Under Section 5.1, COA Circular No. 97-002, you are required to liquidate your cash advances as
follows:
1. Salaries, Wages, etc. – within five (5) days after each fifteen (15) day/end of the month
pay period;
2. Petty Operating Expenses and Field Operating Expenses – within twenty (20) days after
the end of the year, subject to replenishment as frequently as necessary during the year;
3. Official Travel – within sixty (60) days after return to the Philippines, in the case of
foreign travel or within thirty (30) days after return to permanent official station in the case of local
travel, as provided for in E.O. 248 and COA Circular No. 96-004.

In addition, Section 5.8 requires that all cash advances should be fully liquidated at the end of each
year, except for petty cash fund.

The prescribed period for you to liquidate your cash advance has already lapsed, but to date we have
neither received any of your liquidations nor a written explanation for your failure to do so.

In view of this, demand is hereby made of you to settle your accountabilities with the Accounting
Section within thirty (30) days from receipt hereof, through the submission of the necessary supporting
documents, and to refund any excess amount or submit a written explanation for your failure to do so.

Failure on your part to comply herewith shall constitute a ground for the withholding of the payment of
any money due to you as provided for by COA Circular No. 97-002 dated February 10, 1997, and a “prima
facie” presumption under Article 217 of the Revised Penal Code that you have malversed the funds to your
personal use and benefit (Martinez vs. Sandiganbayan, GR No. 126413 dated August 10, 1999). Your failure
shall likewise constitute violation of Article 218 of the Revised Penal Code for failure to render accounts and of
Section 89 of PD 1445 which is punishable under Section 128 of the same Code.

NOEL D. BAUTISTA, CPA

Field Accountant
 October 14, 2019

DEMAND LETTER
CPT EMETERIO M ARMADA V
SDO, TSSC (P), TRADOC

Sir:

Records of this Office show that as of October 14, 2019, you have unliquidated cash advances
amounting to Forty-Five Thousand Pesos, (P 45,000.00), outstanding for 60 days or more.

Under Section 5.1, COA Circular No. 97-002, you are required to liquidate your cash advances as
follows:
1. Salaries, Wages, etc. – within five (5) days after each fifteen (15) day/end of the month
pay period;
2. Petty Operating Expenses and Field Operating Expenses – within twenty (20) days after
the end of the year, subject to replenishment as frequently as necessary during the year;
3. Official Travel – within sixty (60) days after return to the Philippines, in the case of
foreign travel or within thirty (30) days after return to permanent official station in the case of local
travel, as provided for in E.O. 248 and COA Circular No. 96-004.

In addition, Section 5.8 requires that all cash advances should be fully liquidated at the end of each
year, except for petty cash fund.

The prescribed period for you to liquidate your cash advance has already lapsed, but to date we have
neither received any of your liquidations nor a written explanation for your failure to do so.

In view of this, demand is hereby made of you to settle your accountabilities with the Accounting
Section within thirty (30) days from receipt hereof, through the submission of the necessary supporting
documents, and to refund any excess amount or submit a written explanation for your failure to do so.

Failure on your part to comply herewith shall constitute a ground for the withholding of the payment of
any money due to you as provided for by COA Circular No. 97-002 dated February 10, 1997, and a “prima
facie” presumption under Article 217 of the Revised Penal Code that you have malversed the funds to your
personal use and benefit (Martinez vs. Sandiganbayan, GR No. 126413 dated August 10, 1999). Your failure
shall likewise constitute violation of Article 218 of the Revised Penal Code for failure to render accounts and of
Section 89 of PD 1445 which is punishable under Section 128 of the same Code.

NOEL D. BAUTISTA, CPA

Field Accountant
 October 14, 2019

DEMAND LETTER
MAJ MICHAEL ANGELO Q CANDOLE
SDO, ALDEC, TRADOC

Sir:

Records of this Office show that as of October 14, 2019, you have unliquidated cash advances
amounting to Four Hundred Eighteen Thousand, Four Hundred Thirty-Two Pesos, (P 418,432.00),
outstanding for 60 days or more.

Under Section 5.1, COA Circular No. 97-002, you are required to liquidate your cash advances as
follows:
1. Salaries, Wages, etc. – within five (5) days after each fifteen (15) day/end of the month
pay period;
2. Petty Operating Expenses and Field Operating Expenses – within twenty (20) days after
the end of the year, subject to replenishment as frequently as necessary during the year;
3. Official Travel – within sixty (60) days after return to the Philippines, in the case of
foreign travel or within thirty (30) days after return to permanent official station in the case of local
travel, as provided for in E.O. 248 and COA Circular No. 96-004.

In addition, Section 5.8 requires that all cash advances should be fully liquidated at the end of each
year, except for petty cash fund.

The prescribed period for you to liquidate your cash advance has already lapsed, but to date we have
neither received any of your liquidations nor a written explanation for your failure to do so.

In view of this, demand is hereby made of you to settle your accountabilities with the Accounting
Section within thirty (30) days from receipt hereof, through the submission of the necessary supporting
documents, and to refund any excess amount or submit a written explanation for your failure to do so.

Failure on your part to comply herewith shall constitute a ground for the withholding of the payment of
any money due to you as provided for by COA Circular No. 97-002 dated February 10, 1997, and a “prima
facie” presumption under Article 217 of the Revised Penal Code that you have malversed the funds to your
personal use and benefit (Martinez vs. Sandiganbayan, GR No. 126413 dated August 10, 1999). Your failure
shall likewise constitute violation of Article 218 of the Revised Penal Code for failure to render accounts and of
Section 89 of PD 1445 which is punishable under Section 128 of the same Code.

NOEL D. BAUTISTA, CPA

Field Accountant
 October 14, 2019

DEMAND LETTER
MAJ GINA O DAET
SDO, TAC (P), TRADOC

Ma’am:

Records of this Office show that as of October 14, 2019, you have unliquidated cash advances
amounting to Ten Thousand Pesos, (P 10,000.00), outstanding for 60 days or more.

Under Section 5.1, COA Circular No. 97-002, you are required to liquidate your cash advances as
follows:
1. Salaries, Wages, etc. – within five (5) days after each fifteen (15) day/end of the month
pay period;
2. Petty Operating Expenses and Field Operating Expenses – within twenty (20) days after
the end of the year, subject to replenishment as frequently as necessary during the year;
3. Official Travel – within sixty (60) days after return to the Philippines, in the case of
foreign travel or within thirty (30) days after return to permanent official station in the case of local
travel, as provided for in E.O. 248 and COA Circular No. 96-004.

In addition, Section 5.8 requires that all cash advances should be fully liquidated at the end of each
year, except for petty cash fund.

The prescribed period for you to liquidate your cash advance has already lapsed, but to date we have
neither received any of your liquidations nor a written explanation for your failure to do so.

In view of this, demand is hereby made of you to settle your accountabilities with the Accounting
Section within thirty (30) days from receipt hereof, through the submission of the necessary supporting
documents, and to refund any excess amount or submit a written explanation for your failure to do so.

Failure on your part to comply herewith shall constitute a ground for the withholding of the payment of
any money due to you as provided for by COA Circular No. 97-002 dated February 10, 1997, and a “prima
facie” presumption under Article 217 of the Revised Penal Code that you have malversed the funds to your
personal use and benefit (Martinez vs. Sandiganbayan, GR No. 126413 dated August 10, 1999). Your failure
shall likewise constitute violation of Article 218 of the Revised Penal Code for failure to render accounts and of
Section 89 of PD 1445 which is punishable under Section 128 of the same Code.

NOEL D. BAUTISTA, CPA

Field Accountant
 October 14, 2019

DEMAND LETTER
CPT ALFIE D DY
SDO, HTRADOC

Sir:

Records of this Office show that as of October 14, 2019, you have unliquidated cash advances
amounting to Three Hundred Twenty Thousand Pesos, (P 320,000.00), outstanding for 60 days or more.

Under Section 5.1, COA Circular No. 97-002, you are required to liquidate your cash advances as
follows:
1. Salaries, Wages, etc. – within five (5) days after each fifteen (15) day/end of the month
pay period;
2. Petty Operating Expenses and Field Operating Expenses – within twenty (20) days after
the end of the year, subject to replenishment as frequently as necessary during the year;
3. Official Travel – within sixty (60) days after return to the Philippines, in the case of
foreign travel or within thirty (30) days after return to permanent official station in the case of local
travel, as provided for in E.O. 248 and COA Circular No. 96-004.

In addition, Section 5.8 requires that all cash advances should be fully liquidated at the end of each
year, except for petty cash fund.

The prescribed period for you to liquidate your cash advance has already lapsed, but to date we have
neither received any of your liquidations nor a written explanation for your failure to do so.

In view of this, demand is hereby made of you to settle your accountabilities with the Accounting
Section within thirty (30) days from receipt hereof, through the submission of the necessary supporting
documents, and to refund any excess amount or submit a written explanation for your failure to do so.

Failure on your part to comply herewith shall constitute a ground for the withholding of the payment of
any money due to you as provided for by COA Circular No. 97-002 dated February 10, 1997, and a “prima
facie” presumption under Article 217 of the Revised Penal Code that you have malversed the funds to your
personal use and benefit (Martinez vs. Sandiganbayan, GR No. 126413 dated August 10, 1999). Your failure
shall likewise constitute violation of Article 218 of the Revised Penal Code for failure to render accounts and of
Section 89 of PD 1445 which is punishable under Section 128 of the same Code.

NOEL D. BAUTISTA, CPA

Field Accountant
 October 14, 2019

DEMAND LETTER
CPT RORY P ESICO
SDO, SCS, TRADOC

Sir:

Records of this Office show that as of October 14, 2019, you have unliquidated cash advances
amounting to Sixty Thousand Pesos, (P 60,000.00), outstanding for 60 days or more.

Under Section 5.1, COA Circular No. 97-002, you are required to liquidate your cash advances as
follows:
1. Salaries, Wages, etc. – within five (5) days after each fifteen (15) day/end of the month
pay period;
2. Petty Operating Expenses and Field Operating Expenses – within twenty (20) days after
the end of the year, subject to replenishment as frequently as necessary during the year;
3. Official Travel – within sixty (60) days after return to the Philippines, in the case of
foreign travel or within thirty (30) days after return to permanent official station in the case of local
travel, as provided for in E.O. 248 and COA Circular No. 96-004.

In addition, Section 5.8 requires that all cash advances should be fully liquidated at the end of each
year, except for petty cash fund.

The prescribed period for you to liquidate your cash advance has already lapsed, but to date we have
neither received any of your liquidations nor a written explanation for your failure to do so.

In view of this, demand is hereby made of you to settle your accountabilities with the Accounting
Section within thirty (30) days from receipt hereof, through the submission of the necessary supporting
documents, and to refund any excess amount or submit a written explanation for your failure to do so.

Failure on your part to comply herewith shall constitute a ground for the withholding of the payment of
any money due to you as provided for by COA Circular No. 97-002 dated February 10, 1997, and a “prima
facie” presumption under Article 217 of the Revised Penal Code that you have malversed the funds to your
personal use and benefit (Martinez vs. Sandiganbayan, GR No. 126413 dated August 10, 1999). Your failure
shall likewise constitute violation of Article 218 of the Revised Penal Code for failure to render accounts and of
Section 89 of PD 1445 which is punishable under Section 128 of the same Code.

NOEL D. BAUTISTA, CPA

Field Accountant