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The Office of the Ombudsman found probable cause to indict Abdul Puengan, former Regional Director of the National Commission on Indigenous Peoples (NCIP), Region IX, Pagadian City, for Failure of Accountable Officer to Render Account as punished under Article 218 of the Revised Penal Code (RPC).

Investigation disclosed that from 29 December 2010 to 26 July 2011, Puengan received a total of P169,904.00 as cash advances for travelling expenses, miscellaneous expenses and a tribal meeting.  Based on the Aging Schedule of Cash Advances from Officers and Employees as of 31 March 2013, respondent failed to submit his liquidation reports despite the lapse of two years.

Under Article 218 of the RPC, any public officer, whether in the service or separated by resignation or any other cause, who is required by law to render account to the Commission on Audit, or to a provincial auditor and fails to do so for a period of two months after such accounts should be rendered shall be held liable for Failure to Render Accounts. ###