NGS-Cluster 6

Department of Health
Audit Group III

Matrix on Doubtful transactions, over-utilization

Observati

Doubtful
Agency Reference transactions
Philippine Orthopedic Center (POC) ML CY2019
East Avenue Medical Center (EAMC)
San Lorenzo Ruiz General Hospital
Amang Rodriguez Memorial Medical Center (ARMMC) ML CY2019
Treatment and Rehabilitation Center
Quirino Memorial Medical Center (QMMC)

National Nutrition Council (NNC)

Dr. Jose N. Rodriguez Memorial Hospital and Sanitarium
Valenzuela Medical Center

Consolidated by: Noted By:

NOEMI A. NATIVIDAD EVELYN V. MENCIANO

Audit Team Member OIC - Supervising Auditor
POC DOH Audit Group III
atrix on Doubtful transactions, over-utilization/over spending and other probable abuses

Observations Issues not discussed in ML

Over-utilization/ Transactions Transactions

Over spending Others Disallowed Suspended

Audit of Covid-19 Funds:

On
On the
the Healthcare
Healthcare Workers’
Workers’ Benefits
Benefits –– Meals &
One-time
Accomodation: The payment of Meals
Covid-19 Special Risk Allowance (25% of Basic and
Accomodation
Salary): thru the ATM bank accounts of the
QMMC Health Workers
The payment of COVID-19 in response
Special Riskto Covid-19
Allowance
Health Emergency amounting to P21,620,280.00
(SRA) amounting to P6,546,637.67 – net of tax, for
for
the the period
period from17September
March to May 31,12020 to December
to various31,
2020
QMMC officials and employees is not dulyto
was considered “irregular” pursuant
Sections
supported3.0 and
with 3.1 of COA
sufficient Circular No. 2012-003
documentary
dated October 29, 2012. Said
requirements to prove that the identifiedbenefits should
QMMChave
been non-commutable as provided under
officials and employees are authorized/entitled Section
to
V(E) – General Guidelines of DOH
receive the SRA, as emphasized in Section 1 ofAdministrative
Order (AO) No.Order
Administrative 0054 No.
dated 28November
dated April25, 06,2020,
2020
and therefore, disallowable in audit.
and as reiterated under Section 3 of DBM-BC No.
2020-2 dated April 7, 2020, thus, disallowable in
audit.
ELYN V. MENCIANO
C - Supervising Auditor
H Audit Group III
not discussed in ML

Transactions
Charged Remarks
None, internal deficiencies and
erroneous
None recording were the main
issues noted. No ND/NS/NC issued
None
as December 31, 2020
None. ND/NS/NC issued as
December
None 31, 2019
On-going preparation of Audit
Observation Memorandum
Audit Observation (AOM).
Memorandum
Still awaiting for the remaining
(AOM) for finalization and to be
unsubmitted
forwarded to DVs
SA forand supporting
review.
documents.
None