There are, however, “cash advances (CA) that were not liquidated within the due dates” and “cash advances granted despite the non-liquidation of CAs” by the PCOO, as noted by COA in its 2017 audit report on the PCOO. This means a total of 24 CAs were granted but liquidated "beyond the prescribed dates of liquidation" which is December 31, 2017. Five Accountable Officers were also granted CAs despite having unliquidated CAs previously.