19. We further recommended that the LCE conduct a formal assessment to determine
accountability among all involved offices for the delayed submission of the FS for
CY 2024, ensuring a fair and objective evaluation under Sections 122 and 127 of
PD No. 1445, and help identify systemic improvements to prevent future delays.
20. The Municipal Accountant cited recurring delays in receiving financial documents,
particularly Disbursement Vouchers (DVs) for November and December 2024, which
were submitted in bulk just five working days before the COA deadline. These late
submissions significantly hindered the timely preparation of financial reports. She also
pointed to staffing shortages—only one senior bookkeeper remains, with minimal
support from job order personnel—as a major constraint. Despite these challenges, she
continues to coordinate with the Treasurer’s Office and is committed to documenting
all communications for transparency.
21. The Municipal Treasurer clarified that while collection reports are submitted weekly,
delays occur due to encoding requirements and the need for mayoral approval of DVs.
She added that the Accounting Office does not accept incomplete submissions, further
affecting timelines. The Treasurer emphasized ongoing follow-ups and coordination
efforts, but noted that missing signatures and incomplete documents often cause
unavoidable delays.
22. The Audit Team (AT) stressed that the two-month lag in DV transmittal from the
Treasurer’s Office greatly impacts the Accountant’s reporting. While recognizing the
Accountant’s efforts, the AT reiterated that she remains the final processor of financial
reports. To address the issue, the AT recommended that all communications be
documented and a memo be issued to reiterate deadlines and responsibilities. Stronger
coordination among offices and active oversight by department heads were also advised
to prevent future delays.
23. The grant of Health Emergency Allowance (HEA) totaling ₱12,850,125.00 to
public and private healthcare and non-healthcare workers of the Amlan Rural
Health Unit was not supported by quitclaims that included an agreement to return
any excess amount received for the same month, contrary to the provisions of the
Memorandum of Agreement (MOA) between the DOH – CVHD and the
Municipality of Amlan, thereby increasing the risk of duplicate payments and
unrecovered disbursements.
24. Republic Act (RA) No. 11712, also known as the Public Health Emergency Benefits
and Allowances for Health Care Workers Act, was signed into law on April 27, 2022.
It mandates the provision of essential benefits and allowances to health care workers
(HCWs) and non-HCWs for their critical role in delivering quality care during national
public health emergencies. Specifically, it allows for the grant of the Health Emergency
Allowance (HEA) to eligible public and private HCWs and non-HCWs, regardless of
their employment status, who are assigned in health facilities involved in the COVID-
19 response, for every month of service from July 1, 2021 until the public health
emergency due to COVID-19 is lifted by the President. Section 5 of the same Act
stipulates that the amount of HEA shall vary based on the risk exposure categorization
of the HCWs and non-HCWs in a particular setting: three thousand pesos (₱3,000) for
low risk, six thousand pesos (₱6,000) for medium risk, and nine thousand pesos
(₱9,000) for high risk.
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