see -sc.judiciary.gov.ph/jurisprudence/2013/july2013/189343.pdf
"x x x.
Petitioners , being the Cash Division Chief, City Treasurer and City
Administrator, have to comply with R.A. 7160, P.D. 1445, and COA
Circulars 90-331, 92-382, and 97-002 on the proper procedure for the
approval and grant of cash advances. These laws and rules and regulations state that cash advances can only be disbursed for a legally authorized
specific purpose and cannot be given to officials whose previous cash
advances have not been settled or properly accounted for.67 Cash advances should also be equal to the net amount of the payroll for a certain pay period, and they should be supported by the payroll or list of payees and their net payments.68
x x x."
