MANILA— The Commission on Audit (COA) flagged nearly P11.87 million in cash advances granted to Sandiganbayan officials and employees for foreign trips in 2025, citing incomplete supporting documents and questionable airfare classifications.

In its 2025 annual audit report, state auditors said the advances covered official travel to the United States, Australia, Hungary, the United Arab Emirates, Singapore and Qatar.

The audit found that the cash advances lacked required documents, including letters of invitation, quotations from three travel agencies for airfares, and flight itineraries.

“The absence of these documents limited the audit team’s ability to verify the necessity, propriety, and official purpose of the foreign travel,” the report said.

The largest single advance, amounting to P2.57 million, covered four associate justices who attended a special course on the basics of artificial intelligence for criminal legal professionals in Budapest, Hungary, on Oct. 13 and 14, 2025.

According to the report, the Sandiganbayan accountant told auditors that the court prioritized the safety of officials traveling abroad when booking tickets. As a result, airfare quotations were no longer required, and airlines were selected based on their perceived safety.

Auditors also found that liquidation reports covering P7.16 million in cash advances lacked narrative reports detailing the trips. Although certificates of appearance were attached, COA said these did not replace the required trip reports.

“These documents are mandatory and complementary in nature, not alternative requirements,” COA said.

The audit likewise questioned P621,783 in round-trip airfares for three justices who traveled to Budapest, saying it could not establish whether the fares were within the allowable rates for foreign travel.

Under Sandiganbayan Office Order No. 164-2018, officials traveling abroad are entitled to economy-class tickets, while the presiding justice may travel business class.

However, auditors found discrepancies between the billing statement and boarding passes attached to the liquidation reports. The billing statement indicated premium economy tickets, while the boarding passes showed business-class travel.

The court’s accountant told auditors that officials who fly business class generally pay the difference between economy and business-class fares.

COA, however, said it could not determine whether the airfare expenses complied with authorized rates. Its independent verification also found that Emirates does not offer premium economy on the Munich-Manila route, offering only economy, business and first class.

Auditors further compared the fares with those of another Sandiganbayan official who attended the same Budapest event and paid less than P130,000 for an economy-class ticket.

Despite minor differences in travel dates and itineraries, the approximately P77,000 fare gap “casts doubt on the accuracy and validity of the airfare classification reported in the LRs,” or liquidation reports, COA said.

The report added that each of the three justices declared expenses of nearly P700,000, exceeding their respective cash advances of about P644,000.

COA recommended that the officials concerned submit complete documentation establishing the allowable airfare rates and the actual business-class fares paid. It also directed them to adjust their claims and settle any refunds or reimbursements required under the office order.

The commission further urged the Sandiganbayan Accounting Division to ensure that airfare claims comply with authorized travel-class rules and that all documents required under Circular No. 2012-001 are submitted.

According to the report, Sandiganbayan management agreed to the audit recommendations.