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Ref. Status of
Audit Observations Audit Recommendations
Implementation
2023 Various laws and regulations were not 28. Management relieves both JO personnel and utility worker from Implemented
AAR, adhered to in the handling of collecting functions. Instead, designate other permanent employees as
AO No. collections at Bindoy District Hospital collectors and require the cashier to review, at the end of each day, the
16, page (BDH), thereby providing official receipts issued against the ER and Ward logbooks to ensure
82 opportunities to manipulate the correctness and completeness of amounts turned over by
transactions and commit irregularities. designated collectors.
29. Management requires the cashier present to the Audit Team the ORs Unimplemented: The
for all collections amounting to ₽360,428.00 and to henceforth ensure utility worker had already
that all collections are acknowledged by official receipts as mandated started making payments
by Section 305(c) of RA No. 7160 and Section 68(1) of PD No. 1445. on an installment basis for
the ₱360,428.00, as per a
duly notarized Affidavit
dated February 14, 2024
(under Accounting Code
No. 103-0306010-700-
LBD2). The total amount
returned as of December
31, 2024, was ₱41,000.00.
30. Management strengthens its internal control measures concerning the Unimplemented:
management of collections related to the services provided to patients Management had not
to safeguard assets and ensure the accuracy and reliability of records. submitted an internal
control system.
2023 The inadequate adherence to internal 31. Management immediately designate a disbursing officer to each CPH Unimplemented: A letter
AAR, controls for managing government in accordance with Section 4.1.4 of COA Circular No. 97-002 dated dated April 25, 2024, from
AO No. funds within the Community Primary February 10, 1997, who shall exclusively perform the disbursing the Provincial Treasurer’s
Hospitals (CPH), as evidenced by the functions, to provide the agency with effective internal control. Office had expressed
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