25. In this regard, the Department of Health – Central Visayas Center for Health
Development (DOH-CVCHD) and the Municipality of Amlan entered into a
Memorandum of Agreement (MOA) outlining the respective obligations of both
parties. Under the MOA, the DOH-CVCHD is responsible for transferring the
necessary funds to the Municipality for the payment of Health Emergency Allowance
(HEA). In turn, the Municipality of Amlan is tasked with facilitating the distribution of
HEA benefits to eligible healthcare workers (HCWs) and non-healthcare workers (non-
HCWs). Furthermore, the MOA explicitly requires the Municipality to secure a
quitclaim from each recipient, containing an undertaking to return any excess amount
in the event that HEA is received more than once for the same month.
26. Our post-audit of the Status of Fund Transfer and Report of Disbursement disclosed
that the Municipality of Amlan received the following funds via direct deposit from
DOH-CVHD in CY 2024:
Date Particulars Amount
3/21/24 HEA for July 2021 to December 2021 ₱ 5,521,000.00
3/21/24 HEA for July 2022 to December 2022 3,047,125.00
5/9/24 HEA for January 2023 to July 2023 4,282,000.00
Total ₱12,850,125.00
27. Without a quitclaim, there is no formal commitment from the recipients to return any
excess amount if they receive HEA from multiple sources for the same month. This
increases the likelihood of duplicate payments, which may result in overcompensation.
The MOA explicitly requires the submission of quitclaims as a precondition for fund
utilization and liquidation. Non-compliance may be considered a breach of agreement,
potentially affecting the Municipality’s eligibility for future fund transfers from the
DOH-CVCHD.
28. We recommended and the Municipal Health Officer (MHO) agreed to require all
recipients of the HEA to execute a quitclaim, which shall include an undertaking
to return any excess amount received in case of duplicate payments for the same
month, in accordance with the provisions of the MOA.
29. We further recommended and the MHO agreed to fully comply with the provisions
of the MOA entered into with the DOH-CVCHD for the payment of HEA benefits.
30. The MHO submitted a quitclaim that included an undertaking by the recipients to return
any excess amount received in case of duplicate payments for the same month, in
accordance with the provisions of the MOA. The quitclaim was notarized on June 20,
2025.
31. Procurement of goods and services amounting to ₱482,811.45 was made through
reimbursement to various officials and employees, contrary to Section 10 of
Republic Act (RA) No. 9184, thereby bypassing the required procurement
processes and compromising the principles of transparency, economy, and
efficiency.
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