The town paid the wrong PhilHealth amounts because it did not tell PhilHealth when employees joined, left, or changed status.

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

"Municipality of Pulilan Province of Bulacan AGENCY ACTION PLAN and STATUS of IMPLEMENTATION Audit Observations and Recommendations For the Calendar Year 2023 As of October 2024 Agency Action Plan Reason for Target Partia/Dela Action . ; ' ; Implementation Status of y/Non- : Ref. Audit Observations Audit Recommendations ‘Acton Plan Person/Dept. Date Implementation | implementa Taken/Action to be Responsible soni Taken applicable The reported balance of the We recommended and the LCE To continuously Accounting Fully Reconciliation is CLT account amounting to agreed to require the Municipal reconcile records Office Implemented being P30,141,696.25, was understated by P4,999.98 due to unrecognized collections from the returns of cash adances as of year-end Treasurer and Municipal Accountant to execute full automation of collections to minimize manual interventions, reduce errors, and enhance efficiency and transparency in the reporting of collections and regularly reconcile ttheir res"

Source Document