Professional Documents
Culture Documents
The Audit Team has followed up and validated the actions taken by DOH-CO, CHDs, hospitals and other DOH attached agencies to
implement the audit recommendations contained in the CY 2008 Consolidated Annual Audit Report (CAAR). Out of the 134 previous years’ audit
recommendations consolidated into 42 common audit recommendations embodied in the 2008 CAAR for the 85 DOH offices and hospitals, 25 or
19% were fully implemented, 62 or 46% were partially implemented, 5 or 4% are on-going while 9 or 7% were not implemented at all and 33 or
24% have no status report submitted.
Details on the actions taken on the audit recommendations are presented below:
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
A. CASH
Observation # 1
161
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
c. Hospitals strictly comply with the Cotabato Regional and Medical Center Not Implemented Management still does not
provisions of the 2008 GAA and the have control over the charging
DOH issuances/policy guidelines on the of hospital expenses to PDAF.
proper utilization of the fund giving
particular attention to the limitation of Hospital bills classified as pay
its coverage to ensure that the use of patients were still charged to
PDAF support the hospital mandate of PDAF. Hospital management
delivering health care services. reasoned out that charging to
PDAF of pay patients were
162
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
beyond their control since
endorsement letters were
coming from the legislators.
d. Pharmacists closely monitor issuance of Don Emilio del Valle Memorial Hospital and
drugs and medicines intended for Governor Celestino Gallares Memorial Hospital have
PDAF patients to prevent charging of no status report.
mark-ups since this is prohibited under
DOH Department Order No. 2007-0057
dated August 28, 2007.
Observation # 2
163
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
check, pursuant to COA-Circular No. used office supplies were included in their APPs for CY
97-002 dated February 10, 1997. 2010 and submitted to the Planning Committee for
consolidation.
164
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
occur and to close, rule and certify such scheme.
records at the end of every month The Petty Cash Fund is still
pursuant to Section 40, Volume II, Management issued Hospital Order No. 030 dated being used to procure
NGAS Manual. March 11, 2009 reducing cash advance from commonly used supplies
P100,000.00 to P50,000.00. needed in the hospital
operations.
c. The Annual Procurement Plan (APP) BGHMC, Ospital ng Palawan, Talisay District
include requirements for common-use Hospital, CHD for Davao, Eversley Child
office supplies to avoid purchases of the Sanitarium, St. Anthony Mother & Child Hospital
same through cash advances. The have no status report.
procuring entities should adopt public
bidding as the general mode of
procurement and should see to it that
the procurement program allows
sufficient lead time for such bidding in
accordance with RA 9184.
Observation # 3
165
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
a. Forfeit in favor of DJNRMH the The Head, Cashier Section and the designated Fully Implemented
overage of P44,367.23 which must be Collecting Officer monitored the deposit of all
duly receipted for and recorded as collections.
Miscellaneous Income pursuant to
Sections 51 and 55 of the Manual on Daily monitoring done by the Collecting Officer to all
NGAS, Volume I. All accountable designated collecting clerks at the Cashier extension
officers be regularly bonded. The offices.
Cashier review and sign the RCD to
ensure its accuracy and correctness and Proper coordination with the Accountant, Cashier and
to comply with existing regulations. Collecting Officer is being done to ensure preparation of
The Accountant maintain a complete JEV and proper recording in the CRJ.
file of updated subsidiary ledger for
each type of collection. Cash Receipt Records is properly maintained and
reconciled with the Collecting Officer’s cash on hand at
the end of the day. Likewise, Subsidiary Ledgers are
being updated.
b. Require Cashiers to deposit all Ilocos Training & Regional Medical Center Fully Implemented
collections intact daily or not later than
the next banking day, to protect the Collections were deposited intact daily.
interest of the government pursuant to
Section 21 on the Manual of the NGAS Tondo Medical Center Not Implemented Lack of manpower
Volume I and Section 69 of PD 1445.
Further, the Cashier and the Accountant One of the problems of the Hospital is the shortage in
should reconcile their records manpower. Due to existing moratorium on the filing up
periodically. At ECS, conduct an of certain positions, pending completion of the
investigation on the use of collections rationalization Plan, the Center has requested for the
for payment of miscellaneous expenses. deferment in the implementation of the Plan. As a
safeguard, internal control system of the Hospital was
strengthened.
166
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Las Piňas General Hospital and Satellite Trauma Partially Implemented
Center
c. Require the BFAD Accountant to Updating and correcting of Subsidiary Ledgers are still Partially Implemented
prepare a Journal Entry Voucher in process.
correcting the adjustment made in
December 2008 and the understatement Subsidiary Ledgers for Cash-Collecting officers are
of deposit made by DOH-CHD Region being reconstructed to determine the discrepancy noted
VIII, to clear the under/overstatements in the ML.
of Cash Collecting Officers – NG and
Due to National Treasury accounts. Adjusting entries were made for the overstatement in the
Subsidiary Ledger for each of the Cash-Collecting Officers –NG.
DOH-CHD designated Collecting
Officers should be maintained to
monitor the submission and recording
of BFAD collections and deposits so
that the balance of Cash Collecting
Officers-NG can be reconciled with the
GL. The Accountant should make
representation with BFAD officials to
assign additional staff with accounting
background to assist in updating and
reconciling accounting records.
167
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
d. Designate a personnel to be in-charge Some receipts were not issued by the bonded Not Implemented Due to volume of work, the
of the collection and deposit of amounts accountable officer. bonded personnel cannot issue
received by CHD for Bicol to pinpoint official receipts at all times
responsibility and accountability. particularly for the blood bank
Further, the designated personnel must which is open 24 hours.
be duly bonded in accordance with
existing laws and regulations to
safeguard the interest of the
government.
e. Require the EAMC Chief Accountant to Heads of Accounting and Cashier Sections are always Fully Implemented
record deposits only after actual reminded to reconcile their records ( Cash Receipts
deposits of collections have been made Records and General Ledger) to detect immediately any
by the collecting officer to immediately differences for adjustment, if necessary. As of December
notify the Collecting Officer of the 31, 2009, the balances of the two records were already
errors noted in the RCDs so that the reconciled.
accountable officer’s records could be
immediately corrected.
f. Require the Cashier and the Regional Obsolete checks and official receipts were condemned Fully Implemented
Accountant/Finance Officer of CHD for and witnessed by DOH officials concerned and a
Northern Mindanao to conduct an representative from the COA.
inventory of unused and obsolete
checks and official receipts. A request
for disposal of the obsolete forms be
filed with the Commission on Audit to
facilitate dropping of the accounts from
the accountability of the Cashier.
g. Require CRMC to submit financial Financial reports were submitted on time. Fully Implemented
reports on time pursuant to COA
Circular No. 89-299 and Section 122 of
PD No. 1445.
h. Require the R1MC Cashier to strictly Management booked up the alleged shortage by the then Partially Implemented Failure of the former Cashier
comply with Section 68, on the Manual retired Cashier due to undeposited collections incurred to restitute the alleged
168
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
on the NGAS Vol. II on the submission by her under Accounts Receivable for the year 2009. shortage incurred by her. The
of the Monthly Report of Accountant analyzed the
Accountability for Accountable Forms undeposited collections and
and to prepare the RCD and the CRR. for the year 2009 booked it up
as Accounts Receivable.
Observation # 4
We recommended that the DOH–CO The account was reclassified to Due from Officers and Partially Implemented
Accounting Division undertake actions to Employees. Management agreed to issue demand letters
expedite the verification and adjustment of to the disbursing officers concerned and require them to
the above-mentioned old balances so that liquidate their outstanding cash advances with the
the account Cash-Disbursing Officers can instruction of withholding their salaries until their
be reliably stated in the books of accounts. accounts are settled.
We also recommended that demand letters
be sent to above-mentioned accountable
officers requiring them to immediately
settle their accounts.
169
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Observation # 5
a. Promptly record all transactions CHD for Cagayan Valley Partially Implemented
affecting the cash accounts to ensure
accurate financial reporting. Journal Entry Voucher (JEV) was prepared on February Although management assured
18, 2009 taking up the unrecorded recommended to comply that bidders fee be
amount of P159,483.33. remitted to the BTr, the
amount remained unremitted
All moneys received are acknowledged by Official because they have to consider
Receipts. yet some obligations which
have to be charged against the
amount.
170
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
amount of stale
b. Make representations with the Jose B. Lingad Memorial General Hospital Not Implemented The bank does not provide the
depository banks for the timely Bank Statement regularly.
submission of bank statements.
CHD for Central Luzon On-going
c. Prepare and submit the monthly BRS DOH-Central Office Fully Implemented
for all bank accounts within 15 days
after the end of each month. Take up Monthly Bank Reconciliation Statements are prepared
the necessary adjustments for and submitted to COA.
reconciling items and provide the banks
with copies of reconciliation statements Bicol Regional Training and Teaching Hospital Fully Implemented
to enable them to make the necessary
corrections in their records. Corresponding adjustment was effected.
Western Visayas Medical Center Partially Implemented The discrepancy in the Cash –
LCCA account already exist
Unrecorded interest income in 2008 was already before the OIC-Accountant
booked-up and the interest income was remitted to BTr assumed office in 2006. The
in June 2009. discrepancy was not corrected
because of time constraints as
Analysis and reconciliation of the account “Cash in well as difficulty in locating
Bank-Local Currency Account” General Ledger Balance the necessary documents for
and the171two Check Disbursement Records is still on- reconciliation.
going. Bank Reconciliation Statements for the three
bank accounts were already submitted last May 2009.
171
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Food and Drug Administration Not Implemented
Observation # 6
172
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
provisions of GAFMIS Circular Letter No.
2003-004 dated November 19, 2003 and
COA, DBM and DOF Joint Circular 1-97
dated January 2, 1997, consequently
depriving the government of the use thereof.
173
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
previous Accountants did not
prepare the same.
b. We also recommended that WVMC and Jose B. Lingad Memorial General Hospital Fully Implemented
JBLMGH remit to BTr the accumulated
interests earned on bank deposits. The interest earned for CY 2007 and CY 2008 were
already remitted to the Bureau of the Treasury.
Observation # 7 2008
DOH-
Cash maintained in excess of the amount CAAR
required by the bank resulted in the pages
accumulation of the balances of the Cash in 46-48
Bank- LCCA of East Avenue Medical
Center and San Lazaro Hospital totaling to
P13,975,758.19 and P221,807.96,
respectively, that could have been used to
fund other necessary expenditures/projects.
a. We recommended that EAMC stop the The Head of the Accounting Section was directed to Partially Implemented As of December 31, 2009,
practice of making deposits with the verify this amount and to determine the sources of this there was still an unutilized
Debt-Servicing account in excess of the idle Cash in Bank. Likewise, the Head of Personnel balance of P139,950.71 Debt-
required monthly amortization and that Section was instructed to coordinate with the Servicing account already
the excess funds of P11,957,921.70 be Accounting Section for the determination and closed as of report preparation.
transferred to Regular Income Funds to reconciliation of this idle fund.
provide additional financial resources
174
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
for the needs of the hospital.
b. We also recommended that the No Reconciliation Statement was yet submitted to the Partially Implemented Lack of written instruction on
Accountant determine the funding Auditor on the Hold and Release Orders issued in the the part of Management
source of the excess balance of past years. directing the immediate
P2,017,836.49 and if found to be part of reconciliation of all Hold and
the payroll fund, these should be Release Orders by the
utilized for the succeeding payrolls to Personnel Office.
make use of the excess funds. Hold
orders must be avoided by immediately
correcting all payments for those
employees who should no longer be
included in the payroll for one reason or
another. In cases where hold orders
could not be avoided, they should be
issued on time before the bank credits
the salaries or allowances/benefits to
the individual accounts of the
employees to avoid overpayments.
Release orders should be stopped and
instead, have the subject claims paid
through regular checks.
c. While at SLH, the amount The Accounting Office have reconciled the ATM bank Partially Implemented
corresponding to the total hold orders in account and deducted the cancelled salaries from the
the payroll of the current month be amount of the next payroll.
deducted from the payroll of the
succeeding month. Hospital Memo No. 20 s. 2009 was issued to
disseminate the exclusion of personnel with leave
credits of five days and below from the ATM payroll.
175
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
B. RECEIVABLES
Observation # 8
176
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Adela Serra Ty Memorial Medical Center On-going
177
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
178
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
accounting records between the source
agencies and the implementing agencies
contrary to COA Circular Nos. 94-013 and
2007-001 dated December 13, 1994 and
October 25, 2007, respectively, resulted in
the accumulation of huge, long outstanding
receivables amounting to P245,320,805.46
and the non-recording of expenses at the
time of incurrence, casting doubt on the
validity of the consolidated receivable
balance.
179
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
the other hand, concerned official of the to NGOs/POs for CY 2008.
Office of the Regional Government-
ARMM be requested to submit the CHD for CAR Not Implemented Management will monitor the
needed liquidation report in order to unliquidated funds. The
close their accounts in the DOH records change in local leadership is
while a journal entry voucher (JEV) be affecting liquidation of the
prepared reflecting the necessary dormant/long outstanding fund
adjusting entry to correct the erroneous assistance to LGUs.
recording of payments to PHILCAT. CHD for Eastern Visayas has no status report.
Observation # 10
180
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Observation # 11
181
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
review carefully and thoroughly all Bicol Regional Training & Teaching Hospital
claim forms before submission and Partially Implemented Due to manual posting, and
ensure that these will be filed or re-filed A personnel was assigned dedicated in posting of the bulk of claims from PHIC,
within the prescribed time frame. In receivables from PHIC. delay in recording was
addition, they should send demand experienced. A software
letters to patients whose claims were however will be acquired by
not paid by Philhealth. Relative to long the Hospital for accurate and
outstanding claims which can no longer efficient recording of
be collected due to the financial receivables.
incapability of patients or their
unknown whereabouts, responsible Partially Implemented
officials should request authority to Jose R. Reyes Memorial Medical Center
write off the same from the
Commission on Audit following the Notification letters were continuously sent to patients
guidelines on their proper disposition or for submission of lacking documents and claims
closure prescribed under COA Circular disallowed by Philhealth were re-filed.
No. 97-001 dated February 5, 1997. Lack of documents and
However, the filing of the request for writing-off of long manpower.
outstanding accounts receivable could not be undertaken
due to the lack of personnel in the Billing Section to
take charge in the gathering/collation and completion of
the documentary requirements to support the request for
write-off.
Partially Implemented
Dr. Jose Fabella Memorial Hospital
182
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
the receivables.
c. The accountant of the POC record Action taken not included in the ML.
income earned from medical services
rendered using the accrual method of
accounting whereby a receivable
account is set-up and the appropriate
income account is recorded at the time
it is earned and to prepare adjusting
entries to correct the errors discussed
above.
Partially Implemented Only 90% was paid through
d. The Chief of the Tondo Medical Center Accredited doctors submitted the required documents to ACPS.
direct doctors who are given the Land Bank of the Philippines for enrollment in the
privilege of private practice to comply Automatic Credit Payment Scheme of Professional Fees.
with the requirements of Philhealth About 90% is being paid through ACPS to the ATM
Circular No. 009, s. 2000 dated May account of the physicians maintained for the purpose.
19, 2000 with the subject: Automatic
Credit Payment Scheme (ACPS) of
Professional Fees.
Observation # 12
183
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
rendered the accuracy of the Receivable
balances doubtful but also resulted in the
net understatement of the account balance
by P 24,951,269.68.
184
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Bicol Medical Center On-going Customers’ collection of
accounts receivable was noted.
Collection/Settlement of accounts receivable made from However, close monitoring by
July 1, 2008 to May 31, 2009 amounted to P814,025.38. Accounting personnel
This was due to the strict implementation of payroll regarding outstanding
deduction of overdue accounts with BMC personnel as accounts of guarantors should
guarantors in compliance to Rule No. 8 of the be strengthened.
aforementioned Policies and Procedures. Demand letters
are also being sent to debtors contributing to the
collection/settlement of accounts receivables.
Bicol Regional Training & Teaching Hospital Fully Implemented Reiterated in this report.
Management will then be
To maintain subsidiary ledger for each patient is not sending again demand letters
feasible due to the bulk of claims, instead a to patients.
computerized schedule is maintained.
Food and Drug Administration Partially Implemented The request for write-off was
returned to Management for
FDA Director requested for write-off to Audit Team on compliance with the
November 19, 2009. documentations as prescribed
185
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
under COA Circular No. 97-
001 to date, the same was not
yet resubmitted.
186
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Western Visayas Medical Center On-going
b. Record services rendered and goods Philippine Orthopedic Center Partially Implemented
delivered as receivables and support
them with complete documents and Management had complied with the recommendations
subsidiary ledgers for monitoring and is still in the process of recording affiliation fees.
purposes;
c. Record promissory notes as receivables Cagayan Valley Medical Center, Veterans Regional
to ensure and facilitate monitoring of Hospital, Bataan Regional Hospital, Culion Sanitarium,
settlements by patients/guarantors; and Vicente Sotto Memorial Medical Center, Governor
Celestino Gallares Memorial Hospital and Caraga
d. Prepare journal entries to adjust errors Regional Hospital have no status report.
in recording receivables and income in
order to correct book balances.
Observation # 13
a. We recommended that the Chief The Chief Accountant made the necessary adjustments Fully Implemented
Accountant analyze the account and to the account inasmuch as the repair and renovation
187
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
prepare adjusting journal entries in projects of the Medical Center had already been
order to reflect the correct amount of completed.
the account Advances to Contractors in
the books of accounts of the Medical
Center.
Observation # 14
188
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
action:
b. Responsible Medical oxygen is now treated as inventories. The Head Partially Implemented Assignment of a responsible
ARMMC officials, among others: a) of Supply Section was instructed to closely monitor personnel to keep charge of
record purchases of medical oxygen as issuance of medical gases by requiring end-user’s the receipt and issuance of
inventory upon delivery and only those reports on their actual consumption that will also serve medical oxygen was not yet
that are actually utilized should be as basis in the recording of actual expenses of the implemented.
taken up as expense based on the Hospital.
monthly utilization report of the end-
users; and b) procure medical gases and
all other goods and services based on
approved POs and comply with
pertinent procurement rules and
regulations at all times.
The Laboratory Section failed to submit the desired Partially Implemented Lack of manpower due to fast
c. Concerned report before the closing of the books for CY 2009 but turnover of personnel.
employees of the Accounting and as of March 31, 2010 has completed the 2009 report.
Laboratory Sections of the LPGHSTC Prior years reports will be worked out and gradually be
come up with a standard costing per submitted to the Accounting Section as soon as
unit of supplies to ensure uniform available.
recording of issuances at the end of
each month.
189
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
e. The Chief The bulk of discrepancy pertains to semi expendable Fully Implemented
Accountants of BRH and BRTTH take supplies for which necessary adjustment has been
up the necessary adjusting entries to effected.
correct the balances of the affected
accounts. Batangas Regional Hospital has no status report.
Observation # 15
Inventories
190
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
191
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Labuan Public Hospital Not Implemented There was still no action taken
to start with the reconciliation.
c. The Property Unit of BFAD coordinate The periodic reconciliation of accounting and property Partially Implemented The usual reason cited by both
with the Accounting Unit to retrieve the records cannot be implemented due to lack of personnel the Accounting and Supply
source documents of prior years’ in both sections. Further, the Supply Section has not yet Sections for failure to
transactions to adequately support the classified the properties for disposal under the Other implement these
adjustments to be made on the Assets account in the Inventory Report of PPE for CY recommendations is the lack
inventories account and eventually 2009. of personnel.
reconcile the balances of the GL and
inventory reports. Depreciation was provided for five PPE accounts only, The LSD has not yet submitted
namely: Electrification, Office Building, Other the Inventory Report for
Structures, Fire Fighting Equipment, and Motor reagents hence, no
Vehicles. reconciliation could be started.
192
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Observation # 16
It is very unfortunate that suppliers are giving different Not Implemented No formal written request for
prices to Hospitals. Management relied on the results of consideration was submitted.
the bidding of 2008 which was made in good faith. Investigation on the subject
Performance bond was overlooked because it was only price difference was not also
193
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
an extension of the 1st semester bidding. The BAC was mentioned and included in the
newly constituted at that time. Management requested management action.
for consideration on this matter.
The Management pre-terminated its existing contract Partially Implemented The Center conducted public
with the CIGI effective May 15, 2009. As a consequence bidding for medical oxygen
thereof, the Management informed that they might be gas on June 9, 2009 wherein
compelled to adopt the “Shopping” mode of the contract was awarded to
procurement from a supplier of medical oxygen which the CIGI at a unit price of
offers a reasonably lower price than the CIGI. A steady P249.00 per cylinder for
supply of medical oxygen is essential to sustain lives of medical gas H size.
the hospital’s infirmary patients. The Center shall be
conducting a public bidding to obtain fair pricing of the No investigation was yet
commodity. Management earlier posted this item in the conducted on the reported
PhilGEPS but no one responded to their advertisement. over-pricing.
194
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Observation #17
195
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Observation #18
Refusal by a multi-national drug company 2008 Vicente Sotto Mem. Medical Center – No Status
to accept six POs of VSMMC totaling DOH- Report
P1,243,266.80 for the delivery of much CAAR
needed drugs and medicines and medical pages
supplies, despite very substantial payments 78-79
made during the year, for reasons not
attributable to the hospital but due to DBM
rules and regulations, failed to give
importance to the public’s interest and the
significance of its Corporate Social
Responsibility as a business entity.
Observation #19
196
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
the misstatement of the reported income for
the year.
Observation #20
Drugs and medicines worth P925,918.09 2008 Far North Luzon General Hospital and Training
that were purchased out of the Revolving DOH- Center – No Status Report
Fund of Far North Luzon General Hospital CAAR
and Training Center (FNLGHTC) but issued page
to charity patients were not reimbursed from 80
the regular appropriations of the hospital
contrary to Sec. 2.5 of National Budget
Circular No. 321 and COA Circular No. 80-
128 dated February 6, 1980, thereby
depleting the hospital’s Revolving Fund for
197
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
drugs and medicines.
Observation #21
Infrastructure Projects
Prolonged delay in the construction of the 2008 Sulu Sanitarium – No Status Report
Sulu Sanitarium costing P38,432,678.04 DOH-
deprived the intended beneficiaries of the CAAR
immediate use thereof while the non- pages
compliance with the plans and 81-82
specifications on the rehabilitation of two
projects at the National Center for Mental
Health resulted in the discrepancy of
P318,573.00. National Center for Mental Health
We recommended that Sulu Sanitarium Management justified that the handrail on the right side Partially Implemented Reply of Management to
require the contractor the immediate of the stairway was uninstalled because there was a AOM No. 2008-06 dated
completion of the project and impose the change order duly approved by proper authorities before October 20, 2008 was
corresponding liquidated damages. the completion of the project. The said change was an forwarded to the COA Sr.
Likewise, NCMH investigate the additive and deductive one. The deduction concerns the Technical Audit Specialist for
discrepancies noted and identify the persons right side of handrail of the stairway. comment. However, it was
liable. returned by COA Cluster C,
Social Services requesting
submission of documents
relative to the Change Order
made.
198
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Observation #22
199
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
and non-reconciliation of accounting and
property records, resulted in the
overstatement of the balance of Property,
Plant and Equipment account by
P70,164,109.76 as of December 31, 2008.
200
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
The Accounting and Supply Sections committed to Not Implemented The Inventory Report for LSD
implement the adjustment as soon as the year-end has not yet submitted the year-
inventory of reagents from the LSD is submitted. end.
201
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
presence of these personal properties otherwise,
these will be treated as hospital property.
CHD for Caraga Region Not Implemented The said equipment is not
delivered to end-user.
Individual AREs pertaining to a single unit of IT Partially Implemented The newly assembled units
hardware were consolidated by the Supply and IT will be booked upon final
Committee. verification based on physical
inventory report to be
submitted by the Inventory
Committee.
CHD for Ilocos Region
The P70,000,000 was already adjusted thru JEV 09-03- Partially Implemented The P15,000,000.00 lodged
035. under Construction In
Progress was not yet adjusted.
Zamboanga Peninsula – Labuan Public Hospital
202
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
CHD for SOCCSKSARGEN Region Not Implemented The Accounting Section has
not prepared subsidiary
ledgers of all property, plant
and equipment accounts and
has not reconciled its records
with those of Supply Section.
203
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
which provides that all insurable assets
are insured with the GSIS in order to
ensure indemnification of the
equivalent value of government
properties in case of damage to or loss
of assets thru fire or any other
unforeseen events.
Las Pinas General Hospital and Trauma Center
f. Provide depreciation for
all depreciable assets. The Management has provided the depreciation of Fully Implemented
property, plant and equipment account per JEV No. 09-
12-2240 dated December 31, 2009.
The Accounting Unit is a one-
Labuan Public Hospital Not Implemented woman unit. There was no
support personnel to assist the
Batangas Regional Hospital, Bataan General Acting Accountant.
Hospital, Southern Isabela General Hospital have no
status report
204
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Observation # 24
Recording of Liabilities
205
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
accounts;
The 2008 year-end payables for salaries and wages were Fully Implemented
already based on actual processed payrolls.
d. Comply strictly with Section 19 of the For prior year’s accounts payable amounting to Partially Implemented
Special Provisions of the 2008 GAA P311,988.31, a letter had been sent to Marquez and Sons
regarding payment of claims of prior Construction, Inc. reiterating compliance/submission of
years’ valid unbooked obligations; the required documents to facilitate the processing of
claims.
f. Require the accountant of CHD for A letter response to the previous AOM with full Fully Implemented
Western Visayas to explain the reason explanation was already received by your Office last
for incurring a debit balance in the March 13, 2009.
account Due to BIR. Strictly adhere to
COA Circular No. 2003-001 dated June The reply to the Management Letter on the Financial
17, 2003 prescribing the use of the New Audit of CHD for WV dated June 9, 2009, the “Due to
Standard Government Chart of BIR” account as of April 30, 2009 has already a credit
Accounts. balance of P123,826.85.
206
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Observation #25
Losses in Revenue
a. DOH- Management claimed that they assumed that the penalty Partially Implemented
CO require ACES to pay the charges were already settled by ACES. Since ACES
corresponding liquidated damages. have numerous transactions with NCHP, the Accounting
Closely monitor the submission of Division communicated the matter with them and
deliverables of all contracts entered into eventually ACES agreed to have the penalty deducted
with third parties and see to it that from its existing account with the DOH. It was only this
penalties for late submission of the time that they found out that the charges remained
same are deducted from payments to unsettled.
contractors in accordance with the
provisions of the contract.
The Legal Office has already prepared the renewal of Partially Implemented For CY 2010, the Hospital has
b. East the contracts of various clinics located at Mezzanine. moved for the centralization of
Avenue Medical Center enforce Letter was already furnished to Heaven Indulge inviting all billings and collections of
collection of rentals and cost of utilities. it for a meeting to discuss its contract and its unpaid lease contracts with the Billing
rentals, electric and water consumptions. and Collection Unit.
207
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
c. Souther
n Isabela General Hospital devise a
hospital form indicating the preferred
accommodation and the corresponding
charges to be accomplished by the
patient’s relative/guardian before
admission. Likewise, strictly follow the
guidelines on the classification of
patients pursuant to DOH
Administrative Order No. 51-A, s. The Management already conducted a meeting and Fully Implemented
2001. discussed this matter with the security guards. Security
measures were tightened and the security personnel
d. Jose B. were tasked to home visit absconding patients. These
Lingad Memorial General Hospital new strategies were found to be more effective in
(JBLMGH) adopt measures to prevent decreasing the number of absconding patients.
incidence of absconding patients such
as double checking of incoming and
outgoing visitors especially in the OB- Collection/settlement of accounts receivable made from On-going
208
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Gyne area by guards on duty. July 1, 2008 to May 31, 2009 amounted to P814,025.38.
This was due to the strict implementation of payroll
e. The deduction of overdue accounts with BMC personnel as
Bicol Medical Center (BMC) strictly guarantors in compliance to Rule No. 8 of the
observe the policies and procedures in aforementioned Policies and Procedures. Demand
the acceptance and settlement of letters are also being sent to debtors contributing to the
promissory notes and intensify collection/settlement of accounts receivables.
collection of overdue accounts. In
addition, consider the take home pay of No Status Report
personnel before allowing them as
guarantors.
f. Norther
n Mindanao Medical Center (NMMC)
create a Committee to make a thorough
study on the hospital’s billing system,
where all cost centers are to be linked
with the Billing Section to capture all
the necessary data for inclusion in the
computerized management information
system. Likewise, undertake periodic
maintenance and up-keep of the
computerized system so that minor The Hospital Accountant had already started since the Fully Implemented
defects will not lead to serious later part of 2008 reviewing properly the claims for PF
damage/breakdown. of the medical practitioners that requires the Billing
Section to attach the Patient’s Billing Statement and the
g. Mayor corresponding Official Receipt evidencing payment
Hilarion Ramiro Sr. Regional Training thereof, and effecting deductions corresponding to the
and Teaching Hospital (MHRJRTTH) unpaid balances of patients paying the consequent
strictly comply with the provisions of doctor’s PF.
DOH Administrative Order No. 92 s.
2003 dated September 22, 2003 to
ensure full settlement of hospital bills
prior to the payment of professional
fees.
209
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Observation #26
Incurrence of Expenses
210
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
211
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Personnel Order No. 2007-2931 C dated December 14, employees and on payment of
2009, authorizing the Management Team for CLMMRH excess travelling expenses
to collect per diems for the duration of their
reassignment in CLMMRH as Officers-In-Charge.
212
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
of sub-meters to monitor the College’s
actual light and water consumption.
Observation #27
Hiring of Consultants
213
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
improve employees’ competence, Award Committee, its Technical Working Group, BAC
efficiency and effectiveness in Secretariat as well as all the hospital officers and
procurement. The provisions of Joint employees concerned therein, the previous Medical
Memorandum Circular No 2, s. 1979, Director finds it appropriate not to renew the
of the CSC, Ministry of Budget and Consultancy Contract with Atty. Magsico effective July
COA on the hiring of consultants 2009 as per Notice dated June 9, 2009.
should be strictly adhered to.
214
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
members and Secretariat. However, no date has been
given by PhilGEPS and GPPB.
215
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Observation # 28
a. We recommended that employees Valenzuela Medical Center Partially Implemented VMC had already conducted a
assigned in preparing POs be required fact finding investigation re:
to strictly comply with the provisions of alleged tampering of sales
the above-mentioned COA Circular by invoices. Copy of the said
indicating the complete specifications report will be submitted as
of the items ordered. The PO serves as soon as the same is made
the contract between the agency and the available by the Committee.
supplier and is also used as basis for
inspection before accepting deliveries, Eat Avenue Medical Center
thus, it is necessary that all the required
data pertaining to the purchased items The Hospital Management has already been strict in the Fully Implemented
be indicated therein. processing of claims without proper documentations,
216
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
particularly Purchase Orders and other forms of
b. Corrections and/or alterations be not contracts. It also ensures that sufficient funds are
tolerated. In the event that such cannot available before it enters into contracts with suppliers.
be avoided, the same be properly
identified and noted by the approving The construction supplies mentioned have not yet been
official of the Tondo Medical Center. paid due to incomplete documentations.
The Head of the Property Section and all her staff were Fully Implemented
advised to adhere strictly with the audit
recommendations.
217
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
The POs submitted to the Audit Team contain the Fully Implemented
complete specifications of the procured items.
POs submitted are now properly filled up and showed Fully Implemented
complete specifications of items ordered.
218
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
nearing expiry were already utilized.
Observation #29
We recommended that concerned Chiefs of CHD for Caraga Region Partially Implemented Television set amounting to
Hospitals and CHD Director undertake the P115,000.00 was not delivered
following corrective measures to maximize to end-user.
use of equipment and other facilities in
order to avoid wastage of funds:
Partially Implemented Anesthesia Machine worth
a. Ensure availability of Cotabato Sanitarium P1,900,000.00 remained idle.
219
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
equipment accessories and spare parts
in the local market and of adequately
trained equipment operators before
making any purchase.
b. Adopt a preventive
maintenance program for equipment,
building and other facilities to ensure
that these are properly maintained at all
times to avoid expensive repair costs. It
should include timely reporting of
defective equipment and other facilities
so that they can be immediately
repaired.
220
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
damages against Homebrewed a. Baguio General Hospital and Medical
Digitech, Inc. and demand immediate Center
completion of the project to enable the b. Conner District Hospital (CDH)
hospital to avail of the project’s benefits c. Batangas Regional Hospital (BRH)
221
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
contractor’s performance security, and Room and Comfort Room was 90% accomplished. Out done cannot be performed
take over the prosecution of the project. of the P291,318.94 worth of materials, 70% or because of the water
P203,923.26 have been utilized and the 30% was kept in underneath the main structure.
a safe place and protected from deterioration.
Observation #30
222
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Contract of Lease by the East Avenue
Medical Center
a. Utilize hospital income and at the same The Mancom decided to re-study the contract entered Partially Implemented The NGO still holds clinic at
time make representations with the into with EA-OGUSI which will expire this December the OB-Gyne Ward of the
DBM through DOH-CO to request for 31, 2010. When the physical rehabilitation of Radiology Hospital.
additional funds to acquire sufficient Department is finished, the Ultrasound stationed at EA-
number of diagnostic equipment needed OGUSI shall be relocated to Radiology Dept. The OGUSI is still operating as of
by the hospital to improve its services. MANCOM, likewise, decided that the conflict of audit report preparation.
It should also consider soliciting interest issue shall be addressed since the Hospital is
financial assistance from other also offering Ultrasound to patients. The Agreement
government agencies such as the PCSO, will expire this coming December 2010.
PAGCOR and from congressional
initiatives of other lawmakers.
223
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
a policy giving priority to the use of the
ultrasound machines for OB-GYNE
cases in its Radiology Department over
that of the EA-OGUSI.
Observation #31
224
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Medical Center (JRRMMC) to collect on DOH-
time its share in the revenue sharing scheme CAAR
embodied in a Memorandum of Agreement pages
(MOA) with Himex Corporation (HIMEX) 117-119
deprived the hospital of much needed
revenues and resulted in the understatement
of income for the period September 24,
2007 to December 31, 2008.
We recommended the following corrective Verbal requests for the immediate submission of the Not Implemented Reiterated in JRRMMC CY
measures to address the above deficiencies: Monthly Revenue Sharing Statement were made to 2009 ML.
Himex Corporation so as to verify the amount due to the
a. Enforce collection of the hospital’s Medical Center.
share in the profit sharing scheme from
September 24, 2007 to present.
225
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
life of the equipment and consider 15
years as their useful life.
Observation #32
We recommended the following courses of System for Drug Product Registration has already been Partially Implemented The Audit Team was not
action to address the causes of delay: completed but no report was received from MediData furnished with a copy of the
Inc. on the actions taken on the bugs while the MOA MOA with NCC relative to the
a. Require MediData Inc. to with NCC for on-line payments was finalized but the on-line payment. As to the
submit a report on the actions taken on said component was not included in the pilot status report, the FDA Project
the bugs noted and set a deadline to implementation in February 2010. Moreover, there was Technical Committee should
complete the encoding of data no deadline set for the incorporation of the on-line set time frame for the
226
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
parameters for non-drugs. payment into the system. identified improvements as
enumerated in the status
b. Follow up the MOA with The Head of FDA Project Technical Committee report. As a whole, the BIIS
NCC for the online payment so that the submitted the status report for the BIIS which identified Project is not yet completed as
said component will be incorporated some areas for improvement namely: of reporting date due to the
into the system and included in the pilot various areas that needs
implementation of the BIIS. In addition, Upgrading of hardware specifically the servers improvement.
immediately follow up the finalization which are essential to make the system work.
of the contract for the Upgrade the Internet Connectivity in
installation/configuration of a dedicated anticipation for the deluge of submission of
E1 internet connection with Prime applications for registration of products and
Communications. licensing of establishments once the BIIS is
fully implemented.
c. Submit action plan to be Additional Information Technology (IT)
undertaken to facilitate the final personnel needed for set-up and maintenance of
completion of the BIIS. Help Desk, Kiosk and Registration Desk, BIIS
System Administration, BIIS data build-up and
training of the users.
Upgrading of Application Support
Alignment of Policies which means
o Existing policies and procedures
concerning BIIS processes should be
reviewed and be aligned with the
system.
o Formulate and develop new policies
and procedures that are necessary for
the implementation of the BIIS.
Finalize Data Parameters
Observation #33
227
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
address the pediatric needs of the children CAAR
and adolescent patients of the DOH-Bicutan pages
Treatment and Rehabilitation Center (TRC), 121-122
to implement the Health Emergency
Management Staff’s (HEMS) strategies as
well as for the conduct of Mercy Relief
Mission for 2008, was spent for the salaries
of nine contractual personnel and for other
expenses that were not related to the
purpose of the programs, thus, there is a risk
that these hospitals may not be able to
totally carry out or fully accomplish the
programs’ objectives.
Observation #34
228
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
We recommended that CHD for Central The transfer of inventory account from supply unit to Partially Implemented Dialogue with the Supplies
Luzon adopt the following remedial ancillary unit were taken up and adjusted accordingly. Section Staff was conducted
measures: to further review existing
policies on the issuance and
a. Carefully and properly plan its release of supplies/inventories
procurement by including in the APP is on-going.
only the inventory items that are vital to
its operations.
229
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
serving the required payback service and pages
without refunding the amount of 124-125
P1,146,490.26 representing salaries and
other remunerations received during their
training as well as the cost of the fellowship
program, resulting in unnecessary expenses
and deprived the hospital from availing of
the scholars’ upgraded skills that could
contribute in improving the delivery of
health care services.
230
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Training Expenses
231
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
of trainings especially for CHD
employees who are just within the
compound, first determine the number
of participants who will be available for
the scheduled activities before
preparing the POs.
232
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
the Rehabilitation Centers.
We recommended that the concerned Chiefs Dr. Jose Fabella Memorial Hospital
of hospitals and CHDs immediately dispose
of all equipment found to be beyond All of the items were disposed of as of February 2010. Fully Implemented.
233
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
economical repair not only to avoid further
deterioration but also to generate additional CHD for Central Luzon
funds for the purchase of new equipment
and to make use of the storage spaces The Disposal and Appraisal Committee recommended
occupied by these equipment. that disposal of unserviceable properties be conducted Partially Implemented
once a year.
We also recommended that the respective Dr. Jose Fabella Memorial Hospital Fully Implemented
Property Sections of the above hospitals and
CHDs submit to the Accounting Section the A copy of Inventory and Inspection Report of
Inventory and Inspection Report for Unserviceable Property (IIRUP) as of December 31,
Unserviceable Property and other pertinent 2008 was submitted to the Auditing Unit and
documents to facilitate dropping from the Accounting Department last March 18, 2009.
books the cost of the disposed properties.
Ilocos Training & Regional Medical Center Partially Implemented Preparation of Inventory and
Inspection Report for
The Disposal and Appraisal Committee recommended Unserviceable Property and
that disposal of unserviceable properties should be other documents before
conducted once a year. disposal is on-going.
Observation # 39
234
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Closure of BnBs/Return of Seed Capital 2008
DOH-
Failure of three CHDs to recover the seed CAAR
capital in the form of drugs and medicines pages
amounting to P5,432,218.01 distributed to 130-132
223 Botica ng Barangay outlets that closed
operations resulted in wastage of
government funds and defeated the
objective of assuring the sustainability of
the BnB Program.
Observation #40
235
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
Establishment of Revolving Fund for 2008
Stock Replenishment of BnBs DOH-
CAAR
The continuous failure of DOH-CO and the pages
DBM to issue implementing guidelines on 132-133
the policy of establishing a revolving fund
intended for the replenishment of BnB
drugs and medicines resulted in the
procurement of stocks from non-accredited
suppliers by BnB operators in CHD for
Central Luzon, thus, its ultimate objective
of ensuring availability of affordable, safe
and effective quality essential drugs may
not be attained.
236
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
quality and affordability of drug prices.
Observation #41
Licensing of BnBs
We reiterated our recommendation that CHD for Central Visayas has no status report.
concerned CHDs explain and justify their
inability to enforce the licensing CHD for Caraga Region
requirements from operators. BnB operators
who did not comply with the documentary Management informed DOH-CO regarding the contents Partially Implemented
requirements within the deadline be of BNB packages on drugs and medicines and its BnB
required to return the seed capital and operations.
immediately pay the equivalent amount of
the unaccounted items. Henceforth, BnB CHD for Bicol Region
packages issued only to duly licensed,
237
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
trained and responsible operators who could FDROs of Albay did not revalidate the SLTOs of BnBs Partially Implemented Three Supervising Pharmacist
ensure the viability of the BnB Program. specifically in the 3rd District of Albay because the three resigned.
Supervising Pharmacists hired by then Cong. Salceda
resigned. Pursuant to BFAD laws, absence of a
supervising pharmacist is ground for non-renewal of
LTO hence, no revalidations were made.
We also recommended that Management of CHD for Northern Mindanao Partially Implemented
CHD for Northern Mindanao instruct the
DOH representative to follow up the status Management hired personnel to assist and facilitate
of SLTOs of these BNBs within their area of processing of SLTOS.
jurisdiction. Concerned Food and Drug
Regulations Officers (FDROs) assigned in
different provinces and cities should give
priority to the licensing of the BnBs with
applications that have been pending with
them for quite a considerable time.
Observation #42
238
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
DBM, NEDA and NCRFW resulted in the
identification and pursuance of
programs/projects/activities that did not
contribute to the attainment of our country’s
international commitment to pursue
women’s empowerment and gender
equality.
239
Status of
Observations and Implementation (Full, Reason for Partial/Non-
Ref. Action Taken by Management
Recommendations Partial, On-going or Not Implementation
Implemented)
activities included in the GAD Plan. GAD.
240