The municipality paid PhilHealth either too much or too little in some months because the human resources office was slow in telling PhilHealth when employees' employment status changed.

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

"1 ACTION PLAN MONITORING TOOL Sector: Local Government Audit Sector Prepared by: ATL Rachel Mary Angela C. Murillon Date: Team: R3-11, LGAS – C, Province of Bulacan Reviewed by: Date: Agency Audited: Municipality of Pulilan Approved by: SA Elsa SB. Puno Date: Audit Period: For the Calendar Year 2023 AAR Date: June 28, 2024 AGENCY ACTION PLAN and STATUS of IMPLEMENTATION RESULTS of COA VALIDATION Ref. Audit Observation Audit Recommendation AGENCY ACTION PLAN Status of Implemen- tation Reason for Delay/ Non- Implemen- tation (if applicable) Action Taken/ Action to be Taken Date of Follow-up Status of Implemen- tation Actual Implementation Date Remarks Action Plan Person/ Dept. Responsible Target Implem. Date From To From To AAR CY2023 Par. 1 – 1.3 pp. 44- 46 The reported balance of the CLT account amounting to ₱30,141,696.25, was understated by ₱4,999.98 due to unrecognized collections from the returns of cash"

Source Document