MANILA -- The Commission on Audit (COA) on Thursday said it will file cases against government agencies which have unliquidated cash advances in the past 10 to 15 years. COA Commissioner Grace Pulido-Tan said these cash advances are worth billions of pesos. They expect to come out with the list of agencies in 2 months. "We were able to come up with a list of these individuals and organizations that have not made liquidations. We are now in the process of making suyod so that we can file appropriate cases through the Office of the Ombudsman," she said. "My theory being that we have a provision in law...that when somebody is given cash advance and is not able to liquidate that within the prescribed period and upon demand, there is already a presumption in law that money was malversed," she added. ANC Dateline Philippines, January 30, 2014