Ref. Status of
Audit Observations Audit Recommendations
Implementation
COA Circular No. 2012-003 dated
October 29, 2012, thereby
undermining the prudent use of scarce
financial resources of the government.
2022 The specific guidelines on the 58. The MSW and the Provincial Accountant submit the lacking Unimplemented: The
AAR, implementation of the Medical documents on patients availing of medical assistance required under Audit Team had not yet
AO No. Assistance to Indigent Patients Section VI (1) of AO No. 2020-0060 dated December 23, 2020, to received the lacking
18, page (MAIP) Program of the Department of facilitate the evaluation of the disbursements. documents on the subject
87 Health (DOH), as provided under liquidation reports.
Section VI of DOH Administrative
Order No. 2020-0060 dated December
23, 2020, were not fully complied with
because (a) the medical assistance
granted to 3,483 patients amounting to
₱22,210,846.66 was not supported
with complete documentary
requirements, contrary to Section 4(6)
of Presidential Decree (PD) No. 1445;
and (b) the mandatory Senior Citizen
discounts were charged thereto,
reducing the fund by ₱206,265.95 that
could have been provided to other
patients eligible for the said program.
2022 The procurement of food supplies 59. Management requires the DO to submit to the Audit Team valid Unimplemented: On
AAR, amounting to ₱7,226,143.80 for evidence of receipts of payment for food items purchased amounting to December 10, 2024, the
AO No. prisoners’ subsistence at the Negros ₱4,987,676.00 in conformity with COA Circular No. 2004-006, dated Special Disbursing Officer
Oriental Detention and Rehabilitation had submitted only the
125
