Heads of departments have administering authority for advances, recoveries and proper record keeping in addition to administering losses incurred in advances issued to staff of his department (FAR 121).
Required:
Explain TWO reasons why a head of government entity may decide to write-off advances owed by public officials. (2 marks)
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- When the officer resigns from employment without leaving any traceable address;
- When the officer dies having no known estate;
- When the expenses to be incurred in the collection of the advance is not justified in relation to amount of advance and its possibility of collection.