What does it mean by “no prior year cash advances should be liquidated in the current year”?

Good day!

I’d like to ask if there are existing legal basis regarding on the “no prior year cash advances should be liquidated in the current year”.

I am referring to MOOE Liquidation of DepEd and if there are exemptions to this legal basis so I could be able to justify this to our School heads.

Thank you.

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