The municipality did not always send exactly the right amount of PhilHealth contributions because employee information was not updated with PhilHealth. This could cause problems with employee health benefit claims.

Why It Matters

Recommended Actions

• Instruct the HRMO to (a) verify the accuracy of the employee list uploaded in the EPRS
• (b) cross-check the amounts of premiums due per employee on the generated SPA with the amount withheld per payroll to detect any discrepancies
• And (c) update the PhilHealth for any changes in the employment status of officials and employees to ensure that the amounts withheld are equal to the amounts remitted to PhilHealth.

Original Audit Finding Excerpt

"However, there were instances of over and under-remittances throughout the year due to the HRMO's failure to promptly update PhilHealth regarding changes in the employment status of officials and employees."

Source Document