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 Ref.                                                                                                                                     Status of
                   Audit Observations                                      Audit Recommendations
                                                                                                                                       Implementation

17, page   concurrent     designation of the                                                                                      concerns regarding the
   85      collecting officer as the disbursing                                                                                   non-implementation of the
           officer, the failure to deposit                                                                                        recommendation for the
           collections intact daily, and the non-                                                                                 segregation of duties due
           preparation of the RCDs at the end of                                                                                  to the following reasons:
           each business day as required under
           Section 29 of the NGAS Manual,                                                                                         a. Limited      permanent
           Volume I, may expose the funds to                                                                                         personnel; and
           possible misappropriation or risk of                                                                                   b. Additional functions
           loss.                                                                                                                     assigned to nurses may
                                                                                                                                     have hampered the
                                                                                                                                     services offered to
                                                                                                                                     patients.


                                                    32. Management requires the collecting officers deposit the collections       Unimplemented: The cash
                                                        intact daily or not later than the next banking day. Where collections    examination report of one
                                                        are minimal, and the daily deposit thereof becomes costly and             (1) accountable officer
                                                        impractical, the CO can deposit the collections at least once a week or   (AO) of NOPH showed
                                                        as soon as the collections reach ₽10,000.00.                              that collections had been
                                                                                                                                  deposited daily or on the
                                                                                                                                  next      banking       day.
                                                                                                                                  However,         at      the
                                                                                                                                  Community           Primary
                                                                                                                                  Hospitals, AOs continued
                                                                                                                                  to deposit their collections
                                                                                                                                  after 15 days or only twice
                                                                                                                                  a month, even when the



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