UNDERSTANDING THE SUBJECT MATTER TEMPLATE

Prepared by: Reye R. Magsino-Montenegro Date: August 18, 2023

Reviewed by: Ma. Carmelita F. Enriquez Date:
Approved by: Joycelyn R. Ramos Date:
Audit Period CY 2023

Agency DOH
Period Covered CY 2023
Deadline December 2023
Type of Engagement Direct Reporting Engagement
Level of Assurance Reasonable Assurance
Intended User (s) DOH Officials//Legislation
Responsible Party Human Resources
Identified Subject
Filling Up of Vacant Positions as of November 30, 2023
Matter
According to the Department of Budget and Management, as of July 30,
2018, around 264,000 authorized positions in the government have yet to
be filled, according to data from the DBM. Making up a huge portion of the
vacuum are teaching and teaching-related positions with more than
125,000 vacant positions, or 47.4% of the total number of vacant positions
in government, followed by General Civil Servants with more than 90,000
vacant positions, or 34.2% of the vacant positions in government, Military
and Uniformed Personnel with more than 34,000 vacant positions, or
13.0%, and Medical and Allied Medical jobs with almost 14,000 vacant
positions, or 5.3%.

Based on the data of unfilled positions provided in DOH Department

Basis for Selection
Memorandum No. 2023-0036 dated January 16, 2023, there are
approximately 18, 174 vacancies as of September 30, 2022. The details
are as follows:
Office No. of Unfilled Positions
1. Central Office including Food and Drug 137
Administration and Bureau of
Quarantine
2. Centers for Health and Development 91
3. Hospitals including Specialty Hospitals 17,616
4. Treatment and Rehabilitation Center 236
5. Attached Agencies 94
TOTAL 18,174

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 Section 20 of the Specific Provision of GAA for CY 2023 requires that the
Description of the
DOH shall take all appropriate measures to fill up its existing vacant
Subject Matter
positions before December 31, 2023.
Vacant positions as of January 1, 2023 which remain unfilled by the end of
Audit Scope
November 2023.
 DOH Department Memorandum No. 2023-0036 dated January 16,
2023 directing DOH offices, health facilities and attached agencies to:
1. Fill up at least 20% of all identified vacancies as of 31 December
2022 data by end of June 2023; and
2. Fill up at least 50% by the end of November 2023.

 2017 Omnibus Rules on Appointments and Other Human Resource

Actions (2018 Revised), which requires, among others, the publication
of a particular vacant position shall be valid until filled but not to extend
beyond the nine (9) months reckoned from the date the vacant position
Suitable Criteria
was published.

 DOH DO No. 2019-0437 dated October 23, 2019 - Internal

Recruitment, Selection, and Placement Guidelines for Appointment to
First, Second, and Executive/Managerial Positions in the Second Level
in the Department of Health(DOH) and its Offices

 CSC MC No. 25, s. 2020 – Adoption of a Unified Platform for

Publication of Vacant Positions in the Government in the CSC Website
Including Third Level Vacant Positions
The risk that the measures taken by the agency are not appropriate to fill-
Identified Risk up identified vacant positions as of January 1, 2023 by the end of
November 2023.
To determine whether or not the measures taken by the agency are
Audit Objective appropriate to fill-up identified vacant positions as of January 1, 2023 by the
end of November 2023.

COMPLIANCE AUDIT STRATEGY TEMPLATE

Target Date to Accomplish
Expected Person
Activities WP Ref. 2023 2024
Output Responsible
O N D J F
PLANNING
1  Determine the type of engagement;
 Identify the intended user(s), the

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 Target Date to Accomplish
Expected Person
Activities WP Ref. 2023 2024
Output Responsible
O N D J F
responsible party, subject matter,
the corresponding audit criteria and the
audit scope;
 Understand the subject matter, including
internal control;
 Determine materiality;
 Carry out risk assessment and assess
audit risk; and
 Develop an audit strategy and audit plan
EXECUTION
 Gather sufficient and appropriate
evidence through various methods and
procedures;
 Continually update planning and risk
assessment;
 Consider noncompliance that may
indicate fraud;
 Evaluate whether sufficient and
appropriate evidence is obtained
 Consider materiality for reporting
purpose
 Form conclusions; and
 Communicate audit results
REPORTING
 Prepare Audit Report;
 Perform Over-all Audit;
 Review, approval and issuance of CA
Report;
 Wrap-up and Archive the Engagement;
and
 Follow-up Agency Action Plan
QUALITY CONTROL REVIEW
 Accomplish compliance completion
checklist supported by audit working
papers;
 Send the Auditee Feedback Sheet to
Agency for accomplishment; and
 Accomplish the Director’s Evaluation
Form

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 Planned communication with the audited agency and/or those charged with governance
Communication Activity Date
Entrance Conference
Request for data
Issuance of Audit Observation Memorandum
Exit Conference
Transmittal of Management Letter

Reporting responsibilities
Name of Report
Compliance Audit Management Letter

COMPLIANCE AUDIT PROGRAM

The risk that the measures taken by the agency are not appropriate to fill-
Identified Risk up at least 50% of identified vacant positions as of January 1, 2023 by the
end of November 2023.
To determine whether or not the measures taken by the agency are
Audit Objective/
appropriate to fill-up at least 50% of identified vacant positions as of
Question
January 1, 2023 by the end of November 2023.
Person
Audit Procedures Date Completed Reference
Responsible
1. Obtain the following: ATM
a. Copies of relevant issuances
related to the subject matter;
b. Auditee’s complete list of Plantilla
positions as of January 1, 2023, as
approved by DBM;
c. Monthly/Quarterly Status Report
on the filled-up positions submitted
by the Auditee to the DOH
Secretary every first working day of
the succeeding month and every
tenth (10th) day after the close of
every quarter;
d. Auditee’s existing guidelines or
procedure for recruitment/ filling up
vacant positions; and

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 The risk that the measures taken by the agency are not appropriate to fill-
Identified Risk up at least 50% of identified vacant positions as of January 1, 2023 by the
end of November 2023.
To determine whether or not the measures taken by the agency are
Audit Objective/
appropriate to fill-up at least 50% of identified vacant positions as of
Question
January 1, 2023 by the end of November 2023.
Person
Audit Procedures Date Completed Reference
Responsible
e. List of human resources activities CA_WP_01 (a)
related to recruitment, such as, but
not limited to, the conduct of job
fair, information dissemination to
social media platforms, and/or
posting of vacancies to public
places and the maintenance of
accounts to various recruitment
websites.
2. Check if the Auditee’s existing CA_WP_01 (b)
guidelines or procedure for recruitment/
filling up vacant positions are in line
with Department Order No. 2019-0437
dated October 23, 2019. Note
deficiencies, if any;
3. Request for Personal Services CA_WP_02
Itemization and Plantilla of Personnel
(PSIPOP) generated report as of
November 30, 2023;
4. Compare the PSIPOP report as
against the Monthly/Quarterly Status
Report as of November 30, 2023
submitted by the Auditee. Note
deficiencies, if any;
5. Request for copies of assumption to
validate the filled-up positions as
reported in the Monthly/Quarterly
Status Report submitted by the
Auditee. Note deficiencies, if any;
6. Check if there are vacant positions
identified as of January 1, 2023, which

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 The risk that the measures taken by the agency are not appropriate to fill-
Identified Risk up at least 50% of identified vacant positions as of January 1, 2023 by the
end of November 2023.
To determine whether or not the measures taken by the agency are
Audit Objective/
appropriate to fill-up at least 50% of identified vacant positions as of
Question
January 1, 2023 by the end of November 2023.
Person
Audit Procedures Date Completed Reference
Responsible
remain unfilled at the end of November
2023.
7. If there are vacant positions, validate if CA_WP_03
the existing guidelines for recruitment Columns d to n
were implemented. Note deficiencies, if
any;
8. Evaluate if the unfilled positions pertain CA_WP_03
to positions that are hard to fill e.g. Column o
(Physicians, Medical Specialist,
Physicist, Psychologist, Speech
Therapist, Chemist).
9. Inquire from the Management if there CA_WP_03
are other measures being taken to fill Columns p to t
up all the vacant positions and validate
the same. Note deficiencies, if any;
10. Prepare a summary of noted
deficiencies;
11. Prepare Audit Observation ATL/SA
Memorandum; and
12. Evaluate management comments and ATL/SA
prepare auditor’s rejoinder, if
necessary.

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